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   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsd\">Informazioni generali </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse\">Orsero <span class=\"_ _3c\"></span>S.<span class=\"_ _0\"></span>p.A. <span class=\"_ _3c\"></span>(la <span class=\"_ _3f\"></span>\u201cCapog<span class=\"_ _0\"></span>ruppo\u201d <span class=\"_ _3c\"></span>o <span class=\"_ _3f\"></span>la <span class=\"_ _3c\"></span>\u201cS<span class=\"_ _0\"></span>ociet\u00e0\u201d) <span class=\"_ _3f\"></span>insiem<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>alle <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>essa <span class=\"_ _3f\"></span>contro<span class=\"_ _0\"></span>llate <span class=\"_ _3c\"></span>(\u201cGru<span class=\"_ _0\"></span>ppo\u201d <span class=\"_ _3c\"></span>o <span class=\"_ _3f\"></span>\u201cGrupp<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf\">Orsero\u201d) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>quotate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Mercato<span class=\"_ _0\"></span> EU<span class=\"_ _0\"></span>RONEXT <span class=\"_ _0\"></span>STAR <span class=\"_ _0\"></span>Milan <span class=\"_ _0\"></span>dal<span class=\"_ _0\"></span> 23 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2019. <span class=\"_ _0\"></span>Orse<span class=\"_ _0\"></span>ro </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10\">S.p.A. <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>rsonalit\u00e0 <span class=\"_ _3f\"></span>giurid<span class=\"_ _0\"></span>ica <span class=\"_ _3c\"></span>or<span class=\"_ _0\"></span>ganizzata <span class=\"_ _3f\"></span>second<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>rdinamento <span class=\"_ _3f\"></span>giurid<span class=\"_ _0\"></span>ico <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>Repubb<span class=\"_ _0\"></span>lica </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs11\">Italiana. La <span class=\"_ _4\"></span>sede della <span class=\"_ _3\"></span>Capogruppo e, <span class=\"_ _4\"></span>qui<span class=\"_ _0\"></span>ndi, <span class=\"_ _4\"></span>del Gruppo \u00e8 <span class=\"_ _4\"></span>Via Vezza <span class=\"_ _4\"></span>d\u2019O<span class=\"_ _0\"></span>glio <span class=\"_ _3\"></span>7, <span class=\"_ _3\"></span>Milano, Italia. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Orsero </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs12\">vanta <span class=\"_ _3d\"> </span>una<span class=\"_ _0\"></span>  presenza<span class=\"_ _0\"></span>  c<span class=\"_ _0\"></span>onsolida<span class=\"_ _0\"></span>ta, <span class=\"_ _3d\"> </span>sia <span class=\"_ _3d\"> </span>direttamente <span class=\"_ _55\"> </span>che <span class=\"_ _3d\"> </span>indiretta<span class=\"_ _0\"></span>mente <span class=\"_ _3d\"> </span>tramite<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>le <span class=\"_ _3d\"> </span>proprie <span class=\"_ _55\"> </span>controllate <span class=\"_ _3d\"> </span>e/o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13\">collegate in <span class=\"_ _0\"></span>Europa, Messic<span class=\"_ _0\"></span>o ed America L<span class=\"_ _0\"></span>atina, ma prin<span class=\"_ _0\"></span>cipalmente opera <span class=\"_ _0\"></span>in Europa.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14\">Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>69.16<span class=\"_ _0\"></span>3.340,00 <span class=\"_ _3c\"></span>suddiviso <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>n. <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7.682.500<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs15\">azioni ordina<span class=\"_ _0\"></span>rie, prive di in<span class=\"_ _0\"></span>dicazione del <span class=\"_ _0\"></span>valore nomin<span class=\"_ _0\"></span>ale. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16\">L\u2019attivit\u00e0 del Gru<span class=\"_ _0\"></span>ppo \u00e8 ince<span class=\"_ _0\"></span>ntrata sull<span class=\"_ _0\"></span>\u2019importazione e d<span class=\"_ _0\"></span>istribuzione di prodo<span class=\"_ _0\"></span>tti ortofrut<span class=\"_ _0\"></span>ticoli, individuando tr<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17\">business units: <span class=\"_ _0\"></span>Distribuzione, Sh<span class=\"_ _0\"></span>ipping e Hold<span class=\"_ _0\"></span>ing &amp; Servizi.     <span class=\"_ _0\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-675": {
   "value": "Orsero <span class=\"_ _3c\"></span>S.<span class=\"_ _0\"></span>p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-750": {
   "value": "Orsero <span class=\"_ _3c\"></span>S.<span class=\"_ _0\"></span>p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-722": {
   "value": "Orsero <span class=\"_ _3c\"></span>S.<span class=\"_ _0\"></span>p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-677": {
   "value": "S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-723": {
   "value": "Via Vezza <span class=\"_ _4\"></span>d\u2019O<span class=\"_ _0\"></span>glio <span class=\"_ _3\"></span>7, <span class=\"_ _3\"></span>Milano, Italia",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-678": {
   "value": "Via Vezza <span class=\"_ _4\"></span>d\u2019O<span class=\"_ _0\"></span>glio <span class=\"_ _3\"></span>7, <span class=\"_ _3\"></span>Milano, Italia",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-751": {
   "value": "Milano",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-752": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-679": {
   "value": "L\u2019attivit\u00e0 del Gru<span class=\"_ _0\"></span>ppo \u00e8 ince<span class=\"_ _0\"></span>ntrata sull<span class=\"_ _0\"></span>\u2019importazione e d<span class=\"_ _0\"></span>istribuzione di prodo<span class=\"_ _0\"></span>tti ortofrut<span class=\"_ _0\"></span>ticoli, individuando tr<span class=\"_ _0\"></span>e business units: <span class=\"_ _0\"></span>Distribuzione, Sh<span class=\"_ _0\"></span>ipping e Hold<span class=\"_ _0\"></span>ing &amp; Servizi.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-640": {
   "value": "Forma <span class=\"_ _4\"></span>e c<span class=\"_ _3\"></span>ontenuto <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _3e\"></span>consolidato <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>informazioni<span class=\"_ _254\"> </span>di carattere generale<span class=\"_ _254\"> </span>Dichiarazio<span class=\"_ _0\"></span>ne di confor<span class=\"_ _0\"></span>mit\u00e0 agli IFRS <span class=\"_ _0\"></span>e criteri di red<span class=\"_ _0\"></span>azione<span class=\"_ _254\"> </span>Il <span class=\"_ _5a\"> </span>presente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>Bilanc<span class=\"_ _0\"></span>io <span class=\"_ _5a\"> </span>consol<span class=\"_ _0\"></span>idato <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5b\"> </span>al <span class=\"_ _5a\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>2023, <span class=\"_ _5b\"> </span>redatto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sul <span class=\"_ _5b\"> </span>presupposto <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>conti<span class=\"_ _0\"></span>nuit\u00e0<span class=\"_ _254\"> </span>aziendale della Ca<span class=\"_ _0\"></span>pogruppo e delle<span class=\"_ _0\"></span> imprese contr<span class=\"_ _0\"></span>ollate, \u00e8 stato <span class=\"_ _0\"></span>predisposto ai sensi<span class=\"_ _0\"></span> degli art. 2 e 3 de<span class=\"_ _0\"></span>l Decreto<span class=\"_ _254\"> </span>Legislativo <span class=\"_ _3f\"></span>n.38 <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>28<span class=\"_ _0\"></span>/02/2005 <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>confor<span class=\"_ _0\"></span>mit\u00e0 <span class=\"_ _3f\"></span>agli <span class=\"_ _3f\"></span>Internat<span class=\"_ _0\"></span>ional <span class=\"_ _3c\"></span>F<span class=\"_ _0\"></span>inancial <span class=\"_ _3f\"></span>Reportin<span class=\"_ _0\"></span>g <span class=\"_ _3c\"></span>Sta<span class=\"_ _0\"></span>ndards <span class=\"_ _3f\"></span>(IFRS),<span class=\"_ _254\"> </span>alle interpretaz<span class=\"_ _0\"></span>ioni dell\u2019Int<span class=\"_ _0\"></span>ernational F<span class=\"_ _0\"></span>inancial<span class=\"_ _0\"></span> Reporting Inte<span class=\"_ _0\"></span>rpretation <span class=\"_ _0\"></span>Committee (IFR<span class=\"_ _0\"></span>IC) e dello<span class=\"_ _0\"></span> Standing<span class=\"_ _254\"> </span>Interpretations <span class=\"_ _54\"></span>Comm<span class=\"_ _0\"></span>ittee <span class=\"_ _54\"></span>(SIC), <span class=\"_ _3f\"></span>o<span class=\"_ _0\"></span>mologati <span class=\"_ _54\"></span>dalla <span class=\"_ _54\"></span>Commissione <span class=\"_ _54\"></span>Europea <span class=\"_ _54\"></span>secon<span class=\"_ _0\"></span>do <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>proced<span class=\"_ _0\"></span>ura <span class=\"_ _3f\"></span>prevista<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span>Regolamento (CE) 1606/2002 emanato dal Parlamento Europeo e <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l Consiglio Europeo <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>el luglio 2<span class=\"_ _3\"></span>002 ed in<span class=\"_ _254\"> </span>vigore <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bilancio, <span class=\"_ _0\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>precedenti <span class=\"_ _0\"></span>Interna<span class=\"_ _0\"></span>tional <span class=\"_ _0\"></span>Accounting <span class=\"_ _0\"></span>Sta<span class=\"_ _0\"></span>ndard <span class=\"_ _0\"></span>(IAS). <span class=\"_ _0\"></span>Nel <span class=\"_ _0\"></span>prosieguo <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span>Bilancio Consoli<span class=\"_ _0\"></span>dato, per se<span class=\"_ _0\"></span>mplicit\u00e0, l\u2019insiem<span class=\"_ _0\"></span>e di tutti i princ<span class=\"_ _0\"></span>ipi e delle inter<span class=\"_ _0\"></span>pretazioni \u00e8 defi<span class=\"_ _0\"></span>nito \u201cIFRS\u201d. Nel <span class=\"_ _3c\"></span>predisp<span class=\"_ _0\"></span>orre <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>presente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>docum<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3f\"></span>tenuto <span class=\"_ _3f\"></span>conto <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>disposizioni <span class=\"_ _3c\"></span>dell\u2019<span class=\"_ _0\"></span>art. <span class=\"_ _3c\"></span>9 <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Decreto <span class=\"_ _3c\"></span>Legislativo<span class=\"_ _254\"> </span>n.38 <span class=\"_ _5a\"> </span>del <span class=\"_ _5b\"> </span>28/02/<span class=\"_ _0\"></span>2005, <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>disposizioni <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>odice <span class=\"_ _5a\"> </span>ci<span class=\"_ _0\"></span>vile, <span class=\"_ _5a\"> </span>delle <span class=\"_ _5b\"> </span>Delibere <span class=\"_ _5b\"> </span>Consob<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>n.15519 <span class=\"_ _5b\"> </span>(\u201cDisposizion<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>in<span class=\"_ _254\"> </span>materia <span class=\"_ _0\"></span>di sc<span class=\"_ _0\"></span>hemi d<span class=\"_ _0\"></span>i bilanc<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>emanare i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>attuazione <span class=\"_ _0\"></span>dell\u2019art. <span class=\"_ _0\"></span>9, c<span class=\"_ _0\"></span>omma <span class=\"_ _0\"></span>3, del <span class=\"_ _0\"></span>Dec<span class=\"_ _0\"></span>reto Leg<span class=\"_ _0\"></span>islativo <span class=\"_ _0\"></span>n. 3<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span>28/02/2005\u201d) <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>. <span class=\"_ _5a\"> </span>15520 <span class=\"_ _5b\"> </span>(\u201cModificaz<span class=\"_ _0\"></span>ioni <span class=\"_ _5a\"> </span>ed <span class=\"_ _5b\"> </span>integra<span class=\"_ _0\"></span>zioni <span class=\"_ _5a\"> </span>al <span class=\"_ _5b\"> </span>regolame<span class=\"_ _0\"></span>nto <span class=\"_ _5a\"> </span>recan<span class=\"_ _0\"></span>te <span class=\"_ _5b\"> </span>norme <span class=\"_ _5a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>attuazi<span class=\"_ _0\"></span>one <span class=\"_ _5a\"> </span>del<span class=\"_ _254\"> </span>Decreto <span class=\"_ _57\"> </span>Legislativo <span class=\"_ _57\"> </span>n<span class=\"_ _0\"></span>. <span class=\"_ _56\"> </span>58/1<span class=\"_ _0\"></span>998\u201d) <span class=\"_ _56\"> </span>entra<span class=\"_ _0\"></span>mbe <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _56\"> </span>27<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>luglio <span class=\"_ _57\"> </span>2006, <span class=\"_ _57\"> </span>no<span class=\"_ _0\"></span>nch\u00e9 <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _57\"> </span>comunicazi<span class=\"_ _0\"></span>one <span class=\"_ _56\"> </span>Cons<span class=\"_ _0\"></span>ob<span class=\"_ _254\"> </span>N.DEM/6064<span class=\"_ _0\"></span>293 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>28 <span class=\"_ _3c\"></span>luglio <span class=\"_ _3c\"></span>2<span class=\"_ _0\"></span>006 <span class=\"_ _3c\"></span>(\u201cInfor<span class=\"_ _0\"></span>mativa <span class=\"_ _3c\"></span>so<span class=\"_ _0\"></span>cietaria <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3c\"></span>emittent<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quo<span class=\"_ _0\"></span>tati <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>mittenti <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>venti<span class=\"_ _254\"> </span>strumenti finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>diffusi tra il pubblico di cui all\u2019art. 116 del T<span class=\"_ _3\"></span>UF\u201d) e dall\u2019art. 78 del Regolamento Emittenti.<span class=\"_ _254\"> </span>Si <span class=\"_ _5a\"> </span>precisa <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he, <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>Delibera <span class=\"_ _5a\"> </span>Consob <span class=\"_ _5b\"> </span>n. <span class=\"_ _5a\"> </span>155<span class=\"_ _0\"></span>19 <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>27 <span class=\"_ _5a\"> </span>luglio <span class=\"_ _5b\"> </span>2006 <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>merito <span class=\"_ _5b\"> </span>agli <span class=\"_ _5a\"> </span>schemi <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>bilancio, sono stati inserit<span class=\"_ _0\"></span>i specifici schemi supplemen<span class=\"_ _0\"></span>tari della situazione patrimon<span class=\"_ _0\"></span>iale-finanziar<span class=\"_ _0\"></span>ia, del conto<span class=\"_ _254\"> </span>economico, <span class=\"_ _56\"> </span>del <span class=\"_ _57\"> </span>conto <span class=\"_ _56\"> </span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _56\"> </span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _56\"> </span>e <span class=\"_ _56\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _56\"> </span>rendiconto <span class=\"_ _57\"> </span>finanziario<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>con <span class=\"_ _56\"> </span>evi<span class=\"_ _0\"></span>denza <span class=\"_ _56\"> </span>dei <span class=\"_ _56\"> </span>rap<span class=\"_ _0\"></span>porti<span class=\"_ _254\"> </span>significativ<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>on parti <span class=\"_ _3\"></span>correlate e <span class=\"_ _3\"></span>degli effetti <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>egli oneri e <span class=\"_ _4\"></span>pro<span class=\"_ _0\"></span>venti non <span class=\"_ _3\"></span>ricorrenti al fine <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> non <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>prometter<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>la leggibilit\u00e0 <span class=\"_ _0\"></span>complessiva d<span class=\"_ _0\"></span>egli schemi di bilancio<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Il <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3\"></span>consolidato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Gruppo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>esentato <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>valuta f<span class=\"_ _3\"></span>unzionale nelle <span class=\"_ _4\"></span>econ<span class=\"_ _0\"></span>omie <span class=\"_ _4\"></span>in cui <span class=\"_ _4\"></span>il Gruppo <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>pera<span class=\"_ _254\"> </span>principalmente e gli <span class=\"_ _3\"></span>importi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ind<span class=\"_ _0\"></span>icati nei <span class=\"_ _3\"></span>prospetti contabi<span class=\"_ _0\"></span>li <span class=\"_ _3\"></span>consolidati e <span class=\"_ _3\"></span>nelle note <span class=\"_ _3\"></span>illustrat<span class=\"_ _0\"></span>ive <span class=\"_ _3\"></span>sono espressi in<span class=\"_ _254\"> </span>migliaia <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>euro<span class=\"_ _0\"></span>. <span class=\"_ _54\"></span>Il <span class=\"_ _54\"> </span>prese<span class=\"_ _0\"></span>nte <span class=\"_ _54\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _54\"></span>consolid<span class=\"_ _0\"></span>ato <span class=\"_ _54\"></span>vien<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>comparato <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _54\"> </span>cons<span class=\"_ _0\"></span>olidato <span class=\"_ _5a\"> </span>dell\u2019esercizio<span class=\"_ _254\"> </span>precedente <span class=\"_ _0\"></span>redatto <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>omogeneit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>criteri <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eccezion<span class=\"_ _0\"></span>e di <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>descritto<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>paragrafo <span class=\"_ _0\"></span>\u201cPrinc<span class=\"_ _0\"></span>ipi <span class=\"_ _0\"></span>contabili,<span class=\"_ _254\"> </span>emendamenti ed interpreta<span class=\"_ _0\"></span>zioni IFRS applicati a partire dal 1\u00b0 gennaio 2023\u201d. Si <span class=\"_ _3\"></span>precisa, infatti, che i principi<span class=\"_ _254\"> </span>contabili <span class=\"_ _55\"> </span>ap<span class=\"_ _0\"></span>plicati <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>conformi <span class=\"_ _55\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>quelli <span class=\"_ _55\"> </span>adott<span class=\"_ _0\"></span>ati <span class=\"_ _55\"> </span>per <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>re<span class=\"_ _0\"></span>dazione <span class=\"_ _55\"> </span>secondo<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>gli <span class=\"_ _55\"> </span>IFRS <span class=\"_ _55\"> </span>della <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>ituazione<span class=\"_ _254\"> </span>patrimoniale-f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>consolidata<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _3c\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _3c\"></span>20<span class=\"_ _0\"></span>22, <span class=\"_ _3c\"></span>nonch\u00e9<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>onto <span class=\"_ _3c\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _3f\"></span>2022. <span class=\"_ _3c\"></span>P<span class=\"_ _0\"></span>er <span class=\"_ _3c\"></span>quan<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span>riguarda <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omparabilit\u00e0 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>dati <span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>segnala <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>1\u00b0 <span class=\"_ _0\"></span>gennaio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>state <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidate <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> metodo <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>cons<span class=\"_ _0\"></span>olidamento <span class=\"_ _50\"> </span>integrale <span class=\"_ _5b\"> </span>il <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>00% <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>capi<span class=\"_ _0\"></span>tale <span class=\"_ _5b\"> </span>della <span class=\"_ _5b\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>fran<span class=\"_ _0\"></span>cese <span class=\"_ _5b\"> </span>Capexo <span class=\"_ _5a\"> </span>S<span class=\"_ _0\"></span>.a.S. <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>l\u201980% <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>el capitale <span class=\"_ _5a\"> </span>della <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>franc<span class=\"_ _0\"></span>ese <span class=\"_ _5a\"> </span>Blampin <span class=\"_ _5a\"> </span>S<span class=\"_ _0\"></span>.a.S., <span class=\"_ _5a\"> </span>unita<span class=\"_ _0\"></span>mente <span class=\"_ _5a\"> </span>alle <span class=\"_ _5b\"> </span>sue <span class=\"_ _5a\"> </span>controlla<span class=\"_ _0\"></span>te, <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>quadro <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>rafforzare<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>in maniera <span class=\"_ _0\"></span>sign<span class=\"_ _0\"></span>ificativa <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>senza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>rsero <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Francia, <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>aese c<span class=\"_ _0\"></span>hiave <span class=\"_ _0\"></span>sia <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>stor<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>che per <span class=\"_ _3\"></span>la crescita e <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sviluppo futuro. Si segnala, <span class=\"_ _3\"></span>inoltre, l\u2019acquisto del <span class=\"_ _3\"></span>51% del <span class=\"_ _3\"></span>capital<span class=\"_ _0\"></span>e della <span class=\"_ _3\"></span>societ\u00e0 I <span class=\"_ _4\"></span>Frut<span class=\"_ _0\"></span>ti di <span class=\"_ _3\"></span>Gil dedita al sour<span class=\"_ _0\"></span>cing dei frutti <span class=\"_ _0\"></span>rossi avvenuto nel <span class=\"_ _0\"></span>mese di s<span class=\"_ _0\"></span>ettembre 2023. Il Bilancio <span class=\"_ _3\"></span>consolidato<span class=\"_ _0\"></span> \u00e8 <span class=\"_ _4\"></span>sta<span class=\"_ _0\"></span>to redatto secondo <span class=\"_ _3\"></span>il principio generale del <span class=\"_ _3\"></span>costo storico, ad <span class=\"_ _3\"></span>eccezione delle attivit\u00e0 finanziarie, degli strumenti derivati e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>elle rimanenze di <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>agazzino costituite da frutti in <span class=\"_ _4\"></span>cor<span class=\"_ _0\"></span>so <span class=\"_ _3\"></span>di maturazione sulla <span class=\"_ _3\"></span>pianta <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _4\"></span>valuta<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span><span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\">. <span class=\"_ _3\"></span>Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>noltre, <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>redazione <span class=\"_ _3\"></span>del bilancio <span class=\"_ _4\"></span>consolida<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>da parte </span></span>degli <span class=\"_ _0\"></span>amministrato<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tinuit\u00e0 <span class=\"_ _0\"></span>aziendale <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ensi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span>grafi <span class=\"_ _0\"></span>25 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>26 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>rincipio <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>legata <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>forte posizionamento <span class=\"_ _54\"></span>competit<span class=\"_ _0\"></span>ivo, <span class=\"_ _3f\"></span>all\u2019<span class=\"_ _0\"></span>elevata <span class=\"_ _3f\"></span>redditivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3f\"></span>ed <span class=\"_ _54\"></span>alla <span class=\"_ _3f\"></span>soli<span class=\"_ _0\"></span>dit\u00e0 <span class=\"_ _3f\"></span>della <span class=\"_ _54\"></span>struttura<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>patrimo<span class=\"_ _0\"></span>niale <span class=\"_ _3f\"></span>e <span class=\"_ _54\"></span>finanziaria<span class=\"_ _0\"></span> raggiunta.<span class=\"_ _0\"></span> Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>gli <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>stati <span class=\"_ _3f\"></span>applicati <span class=\"_ _3c\"></span>coe<span class=\"_ _0\"></span>rente<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>con <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>ind<span class=\"_ _0\"></span>icazioni <span class=\"_ _3f\"></span>fornite <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>\u201cFramewor<span class=\"_ _0\"></span>k <span class=\"_ _3c\"></span>for <span class=\"_ _3f\"></span>the preparation a<span class=\"_ _0\"></span>nd prese<span class=\"_ _0\"></span>ntation <span class=\"_ _0\"></span>of financial <span class=\"_ _0\"></span>statem<span class=\"_ _0\"></span>ents\u201d e <span class=\"_ _0\"></span>non si <span class=\"_ _0\"></span>sono verifi<span class=\"_ _0\"></span>cate criti<span class=\"_ _0\"></span>cit\u00e0 che<span class=\"_ _0\"></span> abbiano ric<span class=\"_ _0\"></span>hiesto il ricorso a<span class=\"_ _0\"></span> deroghe <span class=\"_ _0\"></span>ai sensi <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>IAS 1<span class=\"_ _0\"></span>, paragrafo <span class=\"_ _0\"></span>19. Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e passiv<span class=\"_ _0\"></span>it\u00e0 sono <span class=\"_ _0\"></span>esposte<span class=\"_ _0\"></span> separatament<span class=\"_ _0\"></span>e e se<span class=\"_ _0\"></span>nza effettuare com<span class=\"_ _0\"></span>pensazioni.<span class=\"_ _0\"></span> Il <span class=\"_ _5a\"> </span>Consi<span class=\"_ _0\"></span>glio <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>Ammin<span class=\"_ _0\"></span>istrazione <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>13 <span class=\"_ _5b\"> </span>marzo <span class=\"_ _5b\"> </span>2024 <span class=\"_ _5b\"> </span>della <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>Capogruppo <span class=\"_ _5b\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>approvato<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span>progetto <span class=\"_ _5b\"> </span>di bilancio <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>eparato <span class=\"_ _5a\"> </span>ed <span class=\"_ _54\"></span>il <span class=\"_ _5a\"> </span>consolid<span class=\"_ _0\"></span>ato <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Orsero <span class=\"_ _54\"></span>S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ha <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>utorizzato <span class=\"_ _5a\"> </span>la <span class=\"_ _54\"></span>pub<span class=\"_ _0\"></span>blicazione. <span class=\"_ _5a\"> </span>Per <span class=\"_ _54\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>redazio<span class=\"_ _0\"></span>ne <span class=\"_ _54\"></span>del bilancio <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidato <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>stati <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>lizzati <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>bila<span class=\"_ _0\"></span>nci <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre <span class=\"_ _3c\"></span>2023 <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>Capogruppo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Orsero <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>delle<span class=\"_ _0\"></span> societ\u00e0 <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trollate <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>coll<span class=\"_ _0\"></span>ega<span class=\"_ _3\"></span>te <span class=\"_ _0\"></span>ricompre<span class=\"_ _0\"></span>se n<span class=\"_ _0\"></span>ell\u2019area <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidamento, <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>avanti <span class=\"_ _3c\"></span>dettaglia<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>approvati <span class=\"_ _0\"></span>dai<span class=\"_ _0\"></span> rispettivi <span class=\"_ _50\"> </span>Consigli <span class=\"_ _50\"> </span>e/o <span class=\"_ _50\"> </span>Org<span class=\"_ _0\"></span>ani <span class=\"_ _5b\"> </span>Diretti<span class=\"_ _0\"></span>vi. <span class=\"_ _5b\"> </span>Il  Bilancio <span class=\"_ _5b\"> </span>Co<span class=\"_ _0\"></span>nsolidato <span class=\"_ _50\"> </span>al <span class=\"_ _5b\"> </span>31  dicembre <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>stato <span class=\"_ _50\"> </span>sottoposto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a revisione contab<span class=\"_ _0\"></span>ile da parte<span class=\"_ _0\"></span> della societ\u00e0 K<span class=\"_ _0\"></span>PMG S.p.A.. Contenuto <span class=\"_ _0\"></span>e forma del <span class=\"_ _0\"></span>bilancio consol<span class=\"_ _0\"></span>idato Il <span class=\"_ _3c\"></span>Bilancio <span class=\"_ _3f\"></span>consolidato <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ostituito <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _3c\"></span>patrimoniale-fi<span class=\"_ _0\"></span>nanziaria, <span class=\"_ _3f\"></span>dal <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>onto <span class=\"_ _3c\"></span>economico, <span class=\"_ _3f\"></span>dal <span class=\"_ _3f\"></span>conto economico <span class=\"_ _3f\"></span>com<span class=\"_ _0\"></span>plessivo, <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _3f\"></span>rendiconto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>fi<span class=\"_ _0\"></span>nanziario, <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>prosp<span class=\"_ _0\"></span>etto <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>var<span class=\"_ _0\"></span>iazione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _3f\"></span>netto <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>dalle<span class=\"_ _0\"></span> presenti <span class=\"_ _3f\"></span>note <span class=\"_ _3f\"></span>illustra<span class=\"_ _0\"></span>tive, <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>pplicando <span class=\"_ _3f\"></span>quanto <span class=\"_ _3f\"></span>previsto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dallo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>IAS <span class=\"_ _54\"></span>1 <span class=\"_ _3c\"></span>\u201cPresentazi<span class=\"_ _0\"></span>one <span class=\"_ _3c\"></span>del <span class=\"_ _54\"></span>bilancio\u201d. <span class=\"_ _3f\"></span>Il <span class=\"_ _3c\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>ha<span class=\"_ _0\"></span> adottato<span class=\"_ _0\"></span> i seguenti schemi <span class=\"_ _0\"></span>di bilancio consolid<span class=\"_ _0\"></span>ato: -<span class=\"ffa\"> <span class=\"_ _ca\"> </span><span class=\"ff1\">prospetto <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>situazione<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>patrimonia<span class=\"_ _0\"></span>le-finanzia<span class=\"_ _0\"></span>ria <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>onsolidata<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>prevede <span class=\"_ _54\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>suddi<span class=\"_ _0\"></span>visione <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>attivi<span class=\"_ _0\"></span>t\u00e0, </span></span>passivit\u00e0 e <span class=\"_ _3\"></span>patrimonio netto <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>la distinzione <span class=\"_ _3\"></span>delle attivit\u00e0 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>delle passivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>correnti e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>correnti;<span class=\"_ _0\"></span>  -<span class=\"ffa\"> <span class=\"_ _ca\"> </span><span class=\"ff1\">prospetto <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _5a\"> </span>consolidato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>i <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ui <span class=\"_ _54\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>esentati <span class=\"_ _54\"></span>ut<span class=\"_ _0\"></span>ilizzando <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>classificaz<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>per </span></span>\u201cdestinazion<span class=\"_ _0\"></span>e\u201d, struttura rit<span class=\"_ _0\"></span>enuta pi\u00f9 rapprese<span class=\"_ _0\"></span>ntativa rispetto a<span class=\"_ _0\"></span>lla presentazio<span class=\"_ _0\"></span>ne per natur<span class=\"_ _0\"></span>a; -<span class=\"ffa\"> <span class=\"_ _ca\"> </span><span class=\"ff1\">conto <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _5a\"> </span>compless<span class=\"_ _0\"></span>ivo <span class=\"_ _5a\"> </span>consolidato, <span class=\"_ _5b\"> </span>che <span class=\"_ _5a\"> </span>espone<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>voci <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>rica<span class=\"_ _0\"></span>vo <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>costo <span class=\"_ _5a\"> </span>che <span class=\"_ _5a\"> </span>non <span class=\"_ _5b\"> </span>sono <span class=\"_ _5a\"> </span>rilevate </span></span>nell\u2019utile (perd<span class=\"_ _0\"></span>ita) del perio<span class=\"_ _0\"></span>do come richi<span class=\"_ _0\"></span>esto o consentito <span class=\"_ _0\"></span>dai principi IFRS;<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _ca\"> </span><span class=\"ff1\">rendiconto fi<span class=\"_ _0\"></span>nanziario cons<span class=\"_ _0\"></span>olidato presentato<span class=\"_ _0\"></span> utilizza<span class=\"_ _0\"></span>ndo il \u201cmetodo <span class=\"_ _0\"></span>indiretto\u201d; </span></span>-<span class=\"ffa\"> <span class=\"_ _ca\"> </span><span class=\"ff1\">prospetto di <span class=\"_ _0\"></span>variazione<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>consolidato<span class=\"_ _0\"></span> che es<span class=\"_ _0\"></span>pone tutti <span class=\"_ _0\"></span>i movi<span class=\"_ _0\"></span>menti a<span class=\"_ _0\"></span>vvenuti nel <span class=\"_ _0\"></span>corso<span class=\"_ _0\"></span> </span></span>dell\u2019esercizio <span class=\"_ _0\"></span>in esame. La <span class=\"_ _3c\"></span>scelta <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>tali <span class=\"_ _3c\"></span>prospetti <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>ermette <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>rappresenta<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>modo <span class=\"_ _3c\"></span>veritie<span class=\"_ _0\"></span>ro, <span class=\"_ _3c\"></span>corretto<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>attend<span class=\"_ _0\"></span>ibile <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>mag<span class=\"_ _0\"></span>giormente significativo<span class=\"_ _0\"></span>  la <span class=\"_ _3d\"> </span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _3d\"> </span>patrimoni<span class=\"_ _0\"></span>ale, <span class=\"_ _3d\"> </span>economica <span class=\"_ _3d\"> </span>e<span class=\"_ _0\"></span>  finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>Grup<span class=\"_ _0\"></span>po. <span class=\"_ _3d\"> </span>La <span class=\"_ _3d\"> </span>forma <span class=\"_ _3d\"> </span>scelta <span class=\"_ _3d\"> </span>\u00e8, <span class=\"_ _3d\"> </span>infatti<span class=\"_ _0\"></span>, conforme <span class=\"_ _0\"></span>alle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>modalit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>reportin<span class=\"_ _0\"></span>g <span class=\"_ _0\"></span>interno <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>estione. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>i ric<span class=\"_ _0\"></span>orda, <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>oltre <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Consob <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>Del<span class=\"_ _0\"></span>ibera <span class=\"_ _0\"></span>n. 15519 <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>27 <span class=\"_ _3f\"></span>luglio <span class=\"_ _3f\"></span>20<span class=\"_ _0\"></span>06 <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>richiesto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>pro<span class=\"_ _0\"></span>spetti <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ontabili <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>bilancio <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>engano <span class=\"_ _3f\"></span>evidenz<span class=\"_ _0\"></span>iate, <span class=\"_ _3f\"></span>qualora <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i importo <span class=\"_ _5b\"> </span>si<span class=\"_ _0\"></span>gnificativo, <span class=\"_ _5b\"> </span>sotto<span class=\"_ _0\"></span>voci <span class=\"_ _5b\"> </span>aggiu<span class=\"_ _0\"></span>ntive <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>quelle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>gi\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>spec<span class=\"_ _0\"></span>ificatamente <span class=\"_ _5b\"> </span>r<span class=\"_ _0\"></span>ichieste <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>allo <span class=\"_ _5b\"> </span>IAS <span class=\"_ _5b\"> </span>1<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>negli <span class=\"_ _5b\"> </span>altr<span class=\"_ _0\"></span>i principi <span class=\"_ _4\"></span>inte<span class=\"_ _0\"></span>rnazionali <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>videnziare <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>istintamente<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _4\"></span>voci <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3e\"></span>r<span class=\"_ _0\"></span>iferimento l\u2019ammontare <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _4\"></span>posizi<span class=\"_ _0\"></span>oni e <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>transa<span class=\"_ _0\"></span>zioni <span class=\"_ _5a\"> </span>con <span class=\"_ _5b\"> </span>par<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>correlate, <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>onch\u00e9 <span class=\"_ _5b\"> </span>relativa<span class=\"_ _0\"></span>mente <span class=\"_ _5a\"> </span>al <span class=\"_ _5b\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>econom<span class=\"_ _0\"></span>ico, <span class=\"_ _5a\"> </span>i <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>ponenti <span class=\"_ _5a\"> </span>pos<span class=\"_ _0\"></span>itivi <span class=\"_ _5a\"> </span>o<span class=\"_ _0\"></span> negativi <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>reddito <span class=\"_ _5a\"> </span>derivanti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>da <span class=\"_ _54\"> </span>op<span class=\"_ _0\"></span>erazioni <span class=\"_ _54\"></span>non <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>icorrenti <span class=\"_ _5a\"> </span>o <span class=\"_ _54\"></span>inus<span class=\"_ _0\"></span>uali. <span class=\"_ _54\"></span>Tali <span class=\"_ _5a\"> </span>informazioni <span class=\"_ _5a\"> </span>richieste <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>state inserite <span class=\"_ _50\"> </span>all\u2019interno <span class=\"_ _50\"> </span>delle  Note <span class=\"_ _5b\"> </span>26<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>34<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>e <span class=\"_ _50\"> </span>nell\u2019All<span class=\"_ _0\"></span>egato <span class=\"_ _5b\"> </span>2  \u201cSchemi <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>bilancio<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>esposti  in <span class=\"_ _5a\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5b\"> </span>Deli<span class=\"_ _0\"></span>bera 15519/2006\u201d<span class=\"_ _0\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-676": {
   "value": "<div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs19\">Dichiarazio<span class=\"_ _0\"></span>ne di confor<span class=\"_ _0\"></span>mit\u00e0 agli IFRS <span class=\"_ _0\"></span>e criteri di red<span class=\"_ _0\"></span>azione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a\">Il <span class=\"_ _5a\"> </span>presente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>Bilanc<span class=\"_ _0\"></span>io <span class=\"_ _5a\"> </span>consol<span class=\"_ _0\"></span>idato <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5b\"> </span>al <span class=\"_ _5a\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>2023, <span class=\"_ _5b\"> </span>redatto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sul <span class=\"_ _5b\"> </span>presupposto <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>conti<span class=\"_ _0\"></span>nuit\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b\">aziendale della Ca<span class=\"_ _0\"></span>pogruppo e delle<span class=\"_ _0\"></span> imprese contr<span class=\"_ _0\"></span>ollate, \u00e8 stato <span class=\"_ _0\"></span>predisposto ai sensi<span class=\"_ _0\"></span> degli art. 2 e 3 de<span class=\"_ _0\"></span>l Decreto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c\">Legislativo <span class=\"_ _3f\"></span>n.38 <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>28<span class=\"_ _0\"></span>/02/2005 <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>confor<span class=\"_ _0\"></span>mit\u00e0 <span class=\"_ _3f\"></span>agli <span class=\"_ _3f\"></span>Internat<span class=\"_ _0\"></span>ional <span class=\"_ _3c\"></span>F<span class=\"_ _0\"></span>inancial <span class=\"_ _3f\"></span>Reportin<span class=\"_ _0\"></span>g <span class=\"_ _3c\"></span>Sta<span class=\"_ _0\"></span>ndards <span class=\"_ _3f\"></span>(IFRS),<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d\">alle interpretaz<span class=\"_ _0\"></span>ioni dell\u2019Int<span class=\"_ _0\"></span>ernational F<span class=\"_ _0\"></span>inancial<span class=\"_ _0\"></span> Reporting Inte<span class=\"_ _0\"></span>rpretation <span class=\"_ _0\"></span>Committee (IFR<span class=\"_ _0\"></span>IC) e dello<span class=\"_ _0\"></span> Standing<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e\">Interpretations <span class=\"_ _54\"></span>Comm<span class=\"_ _0\"></span>ittee <span class=\"_ _54\"></span>(SIC), <span class=\"_ _3f\"></span>o<span class=\"_ _0\"></span>mologati <span class=\"_ _54\"></span>dalla <span class=\"_ _54\"></span>Commissione <span class=\"_ _54\"></span>Europea <span class=\"_ _54\"></span>secon<span class=\"_ _0\"></span>do <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>proced<span class=\"_ _0\"></span>ura <span class=\"_ _3f\"></span>prevista<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f\">Regolamento (CE) 1606/2002 emanato dal Parlamento Europeo e <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l Consiglio Europeo <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>el luglio 2<span class=\"_ _3\"></span>002 ed in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs20\">vigore <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bilancio, <span class=\"_ _0\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>precedenti <span class=\"_ _0\"></span>Interna<span class=\"_ _0\"></span>tional <span class=\"_ _0\"></span>Accounting <span class=\"_ _0\"></span>Sta<span class=\"_ _0\"></span>ndard <span class=\"_ _0\"></span>(IAS). <span class=\"_ _0\"></span>Nel <span class=\"_ _0\"></span>prosieguo <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21\">Bilancio Consoli<span class=\"_ _0\"></span>dato, per se<span class=\"_ _0\"></span>mplicit\u00e0, l\u2019insiem<span class=\"_ _0\"></span>e di tutti i princ<span class=\"_ _0\"></span>ipi e delle inter<span class=\"_ _0\"></span>pretazioni \u00e8 defi<span class=\"_ _0\"></span>nito \u201cIFRS\u201d. <span class=\"_ _0\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-681": {
   "value": "<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23\">Si <span class=\"_ _5a\"> </span>precisa <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he, <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>Delibera <span class=\"_ _5a\"> </span>Consob <span class=\"_ _5b\"> </span>n. <span class=\"_ _5a\"> </span>155<span class=\"_ _0\"></span>19 <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>27 <span class=\"_ _5a\"> </span>luglio <span class=\"_ _5b\"> </span>2006 <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>merito <span class=\"_ _5b\"> </span>agli <span class=\"_ _5a\"> </span>schemi <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24\">bilancio, sono stati inserit<span class=\"_ _0\"></span>i specifici schemi supplemen<span class=\"_ _0\"></span>tari della situazione patrimon<span class=\"_ _0\"></span>iale-finanziar<span class=\"_ _0\"></span>ia, del conto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25\">economico, <span class=\"_ _56\"> </span>del <span class=\"_ _57\"> </span>conto <span class=\"_ _56\"> </span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _56\"> </span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _56\"> </span>e <span class=\"_ _56\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _56\"> </span>rendiconto <span class=\"_ _57\"> </span>finanziario<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>con <span class=\"_ _56\"> </span>evi<span class=\"_ _0\"></span>denza <span class=\"_ _56\"> </span>dei <span class=\"_ _56\"> </span>rap<span class=\"_ _0\"></span>porti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26\">significativ<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>on parti <span class=\"_ _3\"></span>correlate e <span class=\"_ _3\"></span>degli effetti <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>egli oneri e <span class=\"_ _4\"></span>pro<span class=\"_ _0\"></span>venti non <span class=\"_ _3\"></span>ricorrenti al fine <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> non <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>prometter<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs27\">la leggibilit\u00e0 <span class=\"_ _0\"></span>complessiva d<span class=\"_ _0\"></span>egli schemi di bilancio<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-680": {
   "value": "Il <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3\"></span>consolidato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Gruppo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>esentato <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>valuta f<span class=\"_ _3\"></span>unzionale nelle <span class=\"_ _4\"></span>econ<span class=\"_ _0\"></span>omie <span class=\"_ _4\"></span>in cui <span class=\"_ _4\"></span>il Gruppo <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>pera<span class=\"_ _254\"> </span> principalmente e gli <span class=\"_ _3\"></span>importi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ind<span class=\"_ _0\"></span>icati nei <span class=\"_ _3\"></span>prospetti contabi<span class=\"_ _0\"></span>li <span class=\"_ _3\"></span>consolidati e <span class=\"_ _3\"></span>nelle note <span class=\"_ _3\"></span>illustrat<span class=\"_ _0\"></span>ive <span class=\"_ _3\"></span>sono espressi in<span class=\"_ _254\"> </span> migliaia <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>euro<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-682": {
   "value": "Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>noltre, <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>redazione <span class=\"_ _3\"></span>del bilancio <span class=\"_ _4\"></span>consolida<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>da parte degli <span class=\"_ _0\"></span>amministrato<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tinuit\u00e0 <span class=\"_ _0\"></span>aziendale <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ensi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span>grafi <span class=\"_ _0\"></span>25 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>26 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>rincipio <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>legata <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>forte posizionamento <span class=\"_ _54\"></span>competit<span class=\"_ _0\"></span>ivo, <span class=\"_ _3f\"></span>all\u2019<span class=\"_ _0\"></span>elevata <span class=\"_ _3f\"></span>redditivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3f\"></span>ed <span class=\"_ _54\"></span>alla <span class=\"_ _3f\"></span>soli<span class=\"_ _0\"></span>dit\u00e0 <span class=\"_ _3f\"></span>della <span class=\"_ _54\"></span>struttura<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>patrimo<span class=\"_ _0\"></span>niale <span class=\"_ _3f\"></span>e <span class=\"_ _54\"></span>finanziaria<span class=\"_ _0\"></span> raggiunta.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-641": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs29\">Principi di cons<span class=\"_ _3\"></span>olidamento ed area di con<span class=\"_ _3\"></span>solidamento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a\">Il p<span class=\"_ _3\"></span>resente bilancio consolidato comprende, <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>ltre <span class=\"_ _3\"></span>al bilancio <span class=\"_ _3\"></span>della Capogruppo, il <span class=\"_ _3\"></span>consolidamento integrale dei </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b\">bilanci <span class=\"_ _54\"></span>delle <span class=\"_ _54\"></span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _54\"></span>sulle <span class=\"_ _54\"></span>quali <span class=\"_ _54\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>stessa <span class=\"_ _54\"></span>esercita <span class=\"_ _54\"> </span>il <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _5a\"> </span>direttamente <span class=\"_ _54\"></span>o <span class=\"_ _54\"></span>in<span class=\"_ _0\"></span>direttamente. <span class=\"_ _54\"></span>All\u2019in<span class=\"_ _0\"></span>terno <span class=\"_ _54\"></span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c\">Gruppo <span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>parte<span class=\"_ _0\"></span>cipazioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _0\"></span>collegate <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ltre <span class=\"_ _0\"></span>imprese, <span class=\"_ _0\"></span>tut<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>nelle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d\">correnti. <span class=\"_ _57\"> </span>Ta<span class=\"_ _0\"></span>li <span class=\"_ _57\"> </span>pa<span class=\"_ _0\"></span>rtecipazioni <span class=\"_ _57\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _57\"> </span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _57\"> </span>o <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _57\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>metodo <span class=\"_ _57\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _57\"> </span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _44\"> </span>netto <span class=\"_ _57\"> </span>ovve<span class=\"_ _0\"></span>ro <span class=\"_ _57\"> </span>al <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _57\"> </span>d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e\">acquisto/sott<span class=\"_ _0\"></span>oscrizione, co<span class=\"_ _0\"></span>mprensivo degli <span class=\"_ _0\"></span>eventuali c<span class=\"_ _0\"></span>osti accessori.<span class=\"_ _0\"></span> </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs2f\">Societ\u00e0 controllate e criteri di <span class=\"_ _3\"></span>consolidamento<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs30\">Le <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3\"></span>controllate vengono <span class=\"_ _3\"></span>consolidat<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>artire <span class=\"_ _3\"></span>dalla data <span class=\"_ _4\"></span>in cui <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrollo \u00e8 <span class=\"_ _4\"></span>stato effettivamente <span class=\"_ _3\"></span>ottenuto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs31\">dal <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>cessano <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sere <span class=\"_ _3c\"></span>consolidate <span class=\"_ _3c\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>cui <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>controllo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>tra<span class=\"_ _0\"></span>sferito <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fuori <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Grup<span class=\"_ _0\"></span>po. <span class=\"_ _0\"></span>Il<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32\">controllo <span class=\"_ _50\"> </span>sulle <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>controllate <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ussiste, <span class=\"_ _5b\"> </span>come <span class=\"_ _5b\"> </span>definito <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _5b\"> </span>principio <span class=\"_ _5b\"> </span>IFRS <span class=\"_ _5b\"> </span>10<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>quand<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _5b\"> </span>\u00e8<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs33\">esposta a <span class=\"_ _0\"></span>rendimenti <span class=\"_ _0\"></span>variab<span class=\"_ _0\"></span>ili, o detie<span class=\"_ _0\"></span>ne diritti su <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>rendimenti, <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>dal pro<span class=\"_ _0\"></span>prio rapporto <span class=\"_ _0\"></span>con le<span class=\"_ _0\"></span> stesse<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34\">e allo<span class=\"_ _0\"></span> stesso <span class=\"_ _0\"></span>tempo ha <span class=\"_ _0\"></span>la ca<span class=\"_ _0\"></span>pacit\u00e0 di <span class=\"_ _0\"></span>incidere <span class=\"_ _0\"></span>su tali<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>ndimenti ese<span class=\"_ _0\"></span>rcitando <span class=\"_ _0\"></span>il propr<span class=\"_ _0\"></span>io potere <span class=\"_ _0\"></span>su ta<span class=\"_ _0\"></span>li entit\u00e0; <span class=\"_ _0\"></span>ci\u00f2<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs35\">si <span class=\"_ _4\"></span>trad<span class=\"_ _0\"></span>uce <span class=\"_ _4\"></span>so<span class=\"_ _0\"></span>prattutto <span class=\"_ _3\"></span>nel <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>isporre <span class=\"_ _3\"></span>della <span class=\"_ _4\"></span>ma<span class=\"_ _0\"></span>ggioranz<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _4\"></span>voti <span class=\"_ _3\"></span>esercitabili<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ottene<span class=\"_ _0\"></span>ndo <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>\u2019influenza <span class=\"_ _3\"></span>dominant<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs36\">nell\u2019assemble<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>rdinaria. <span class=\"_ _3\"></span>L\u2019esistenza del <span class=\"_ _4\"></span>control<span class=\"_ _0\"></span>lo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>ver<span class=\"_ _0\"></span>ificata <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>volta che <span class=\"_ _4\"></span>fatti e/o <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ircostanze <span class=\"_ _3\"></span>indichino <span class=\"_ _3\"></span>una<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37\">variazione <span class=\"_ _59\"> </span>in <span class=\"_ _59\"> </span>uno <span class=\"_ _59\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>su<span class=\"_ _0\"></span>ddetti <span class=\"_ _59\"> </span>elementi <span class=\"_ _59\"> </span>qualif<span class=\"_ _0\"></span>icanti <span class=\"_ _59\"> </span>il <span class=\"_ _59\"> </span>controllo.<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>Le<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>situaz<span class=\"_ _0\"></span>ioni <span class=\"_ _44\"> </span>conta<span class=\"_ _0\"></span>bili <span class=\"_ _59\"> </span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs38\">consolidamento<span class=\"_ _0\"></span>  sono<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>redatt<span class=\"_ _0\"></span>e  al <span class=\"_ _3d\"> </span>31 <span class=\"_ _3d\"> </span>di<span class=\"_ _0\"></span>cembre, <span class=\"_ _3d\"> </span>ovver<span class=\"_ _0\"></span>o  a<span class=\"_ _0\"></span>lla  d<span class=\"_ _0\"></span>ata <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>riferim<span class=\"_ _0\"></span>ento <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _3d\"> </span>contabile<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39\">consolidata<span class=\"_ _0\"></span>, <span class=\"_ _5c\"> </span>e <span class=\"_ _5f\"> </span>sono <span class=\"_ _5c\"> </span>generalmente <span class=\"_ _5f\"> </span>quelle <span class=\"_ _5f\"> </span>appositamente <span class=\"_ _5f\"> </span>predisposte <span class=\"_ _5f\"> </span>ed <span class=\"_ _5c\"> </span>a<span class=\"_ _0\"></span>pprovate <span class=\"_ _5c\"> </span>d<span class=\"_ _0\"></span>ai <span class=\"_ _5c\"> </span>Cons<span class=\"_ _0\"></span>igli <span class=\"_ _5f\"> </span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a\">Amministrazion<span class=\"_ _0\"></span>e delle singole societ\u00e0, opportun<span class=\"_ _0\"></span>amente rettificate, ove necessa<span class=\"_ _0\"></span>rio, per uniformarle ai princ<span class=\"_ _0\"></span>ipi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b\">contabili <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5b\"> </span>Capogruppo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>renderle <span class=\"_ _5b\"> </span>coerent<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>princip<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>contabili <span class=\"_ _5b\"> </span>int<span class=\"_ _0\"></span>ernazionali <span class=\"_ _5b\"> </span>IAS<span class=\"_ _0\"></span>/IFRS. <span class=\"_ _5b\"> </span>Vengono<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c\">escluse <span class=\"_ _3\"></span>dal consolidamento <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>metodo <span class=\"_ _3\"></span>integrale <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrollate inattive,<span class=\"_ _3\"></span> quelle <span class=\"_ _4\"></span>per le <span class=\"_ _4\"></span>quali il <span class=\"_ _4\"></span>consolid<span class=\"_ _0\"></span>amento,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d\">per <span class=\"_ _54\"></span>sp<span class=\"_ _0\"></span>ecifica <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>inamica <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ste<span class=\"_ _0\"></span>sse <span class=\"_ _54\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _54\"></span>produc<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>effett<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>rilevanti <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>quelle <span class=\"_ _54\"> </span>cos<span class=\"_ _0\"></span>tituenti <span class=\"_ _5a\"> </span>immobili<span class=\"_ _0\"></span>zzazioni <span class=\"_ _5a\"> </span>poco<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e\">significativ<span class=\"_ _0\"></span>e, <span class=\"_ _54\"> </span>sia<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sotto <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>profilo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dell\u2019i<span class=\"_ _0\"></span>nvestimento <span class=\"_ _5a\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>relativ<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>va<span class=\"_ _0\"></span>lori <span class=\"_ _5a\"> </span>patrimo<span class=\"_ _0\"></span>niali <span class=\"_ _5a\"> </span>ed <span class=\"_ _5a\"> </span>economici<span class=\"_ _0\"></span>. <span class=\"_ _54\"></span>Qu<span class=\"_ _0\"></span>este<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f\">imprese sono valut<span class=\"_ _0\"></span>ate con i c<span class=\"_ _0\"></span>riteri applicati p<span class=\"_ _0\"></span>er le partecipaz<span class=\"_ _0\"></span>ioni in altre i<span class=\"_ _0\"></span>mprese.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs40\">Le partec<span class=\"_ _0\"></span>ipazioni in <span class=\"_ _0\"></span>impres<span class=\"_ _0\"></span>e contro<span class=\"_ _0\"></span>llate sono <span class=\"_ _0\"></span>state d<span class=\"_ _0\"></span>ettagliate nel <span class=\"_ _0\"></span>paragrafo <span class=\"ff7\">\u201c<span class=\"_ _0\"></span>Elenco <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>Societ\u00e0 con<span class=\"_ _0\"></span>solidate<span class=\"_ _254\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 h2 ff7 fs0 fc0 sc0 ls0 ws0 gs41\">integralmente\u201d<span class=\"ff1\"> <span class=\"_ _5b\"> </span>mentre<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>le <span class=\"_ _5b\"> </span>eventuali <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>quo<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>partec<span class=\"_ _0\"></span>ipative <span class=\"_ _5a\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>tate <span class=\"_ _5a\"> </span>i<span class=\"_ _0\"></span>llustrate <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>paragraf<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 h2 ff7 fs0 fc0 sc0 ls0 ws0 gs42\">\u201cVariazioni<span class=\"_ _0\"></span> dell<span class=\"_ _0\"></span>\u2019area <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>onsolidamento <span class=\"_ _0\"></span>intervenute<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _0\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>successivamente\u201d<span class=\"_ _0\"></span>. <span class=\"ff1\">Il <span class=\"_ _0\"></span>metodo<span class=\"_ _0\"></span> di<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43\">consolidamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilizzato <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quello <span class=\"_ _3c\"></span>integrale. <span class=\"_ _3c\"></span>I <span class=\"_ _0\"></span>crite<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>adott<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>consol<span class=\"_ _0\"></span>idamento <span class=\"_ _3c\"></span>integrale <span class=\"_ _3c\"></span>sono <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>seguito<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs44\">esposti.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs45\">Le <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le passivit\u00e0, gli oneri <span class=\"_ _3\"></span>e proventi delle en<span class=\"_ _3\"></span>tit\u00e0 consolidate integralmente<span class=\"_ _0\"></span> sono <span class=\"_ _3\"></span>assunti linea per <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>inea,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs46\">attribuend<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>terz<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>ov<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>applica<span class=\"_ _0\"></span>bile <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>quota <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ell\u2019utile/perd<span class=\"_ _0\"></span>ita <span class=\"_ _5b\"> </span>dell\u2019esercizio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>lo<span class=\"_ _0\"></span>ro<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs47\">spettanza; <span class=\"_ _3c\"></span>tali <span class=\"_ _3f\"></span>quote <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>videnziate <span class=\"_ _3c\"></span>separa<span class=\"_ _0\"></span>tamente <span class=\"_ _3c\"></span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _3c\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>\u201cParte<span class=\"_ _0\"></span>cipazioni <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48\">terzi\u201d) e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> econom<span class=\"_ _0\"></span>ico <span class=\"_ _0\"></span>(\u201cutile/perd<span class=\"_ _0\"></span>ita a<span class=\"_ _0\"></span>ttribuibile <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>parteci<span class=\"_ _0\"></span>pazioni <span class=\"_ _0\"></span>di ter<span class=\"_ _0\"></span>zi\u201d). <span class=\"_ _0\"></span>Il va<span class=\"_ _0\"></span>lore c<span class=\"_ _0\"></span>ontabile <span class=\"_ _0\"></span>delle<span class=\"_ _254\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs49\">partecipazion<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>detenute <span class=\"_ _5a\"> </span>dalla <span class=\"_ _5a\"> </span>controllante<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e/o <span class=\"_ _5a\"> </span>dalle <span class=\"_ _54\"></span>altre <span class=\"_ _54\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _54\"></span>del <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _54\"></span>vie<span class=\"_ _0\"></span>ne <span class=\"_ _54\"></span>eliminato <span class=\"_ _5a\"> </span>a <span class=\"_ _54\"></span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _54\"></span>della<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4a\">corrispondente <span class=\"_ _3d\"> </span>fra<span class=\"_ _0\"></span>zione  d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>patrimonio <span class=\"_ _3d\"> </span>netto<span class=\"_ _0\"></span>  delle <span class=\"_ _3d\"> </span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3d\"> </span>partecipate,<span class=\"_ _0\"></span>  ass<span class=\"_ _0\"></span>umendone <span class=\"_ _3d\"> </span>ai <span class=\"_ _3d\"> </span>singoli <span class=\"_ _55\"> </span>elementi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b\">dell\u2019attivo <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>passivo <span class=\"_ _5a\"> </span>patr<span class=\"_ _0\"></span>imoniale <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span>valore <span class=\"_ _5a\"> </span>corren<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>alla <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>acquisizione <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>controllo<span class=\"_ _0\"></span>. <span class=\"_ _54\"> </span>L\u2019e<span class=\"_ _0\"></span>ventuale<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4c\">differenza positiva tra il valore di <span class=\"_ _3\"></span>carico delle partecipazioni consolidate<span class=\"_ _0\"></span> ed <span class=\"_ _3\"></span>il corrispondente patrimoni<span class=\"_ _0\"></span>o netto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d\">contabile, rettifica<span class=\"_ _0\"></span>to per tener conto del valore corrente alla data di acquisizione dell<span class=\"_ _0\"></span>e attivit\u00e0 e <span class=\"_ _3\"></span>delle passivit\u00e0<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e\">viene <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>ttribuita <span class=\"_ _5b\"> </span>alla <span class=\"_ _5b\"> </span>voce <span class=\"_ _5b\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivo <span class=\"_ _5a\"> </span>\u201cAvvia<span class=\"_ _0\"></span>mento\u201d, <span class=\"_ _5b\"> </span>qualora <span class=\"_ _5b\"> </span>invece <span class=\"_ _5b\"> </span>detta <span class=\"_ _5b\"> </span>differe<span class=\"_ _0\"></span>nza <span class=\"_ _5b\"> </span>sia <span class=\"_ _5a\"> </span>ne<span class=\"_ _0\"></span>gativa <span class=\"_ _5b\"> </span>essa <span class=\"_ _5b\"> </span>viene<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f\">rilevata <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>conto <span class=\"_ _5a\"> </span>economic<span class=\"_ _0\"></span>o, <span class=\"_ _54\"></span>come <span class=\"_ _5a\"> </span>previsto <span class=\"_ _5a\"> </span>dall\u2019IF<span class=\"_ _0\"></span>RS <span class=\"_ _54\"></span>3. <span class=\"_ _5a\"> </span>La <span class=\"_ _54\"></span>diffe<span class=\"_ _0\"></span>renza <span class=\"_ _54\"> </span>resi<span class=\"_ _0\"></span>dua <span class=\"_ _5a\"> </span>viene <span class=\"_ _54\"></span>rilevata<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _54\"></span>modo <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"></span>il<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs50\">bilancio consoli<span class=\"_ _0\"></span>dato presen<span class=\"_ _0\"></span>ti:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs51\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">il Capitale sociale, la R<span class=\"_ _0\"></span>iserva legale ed i<span class=\"_ _0\"></span>l Sovrapprezzo <span class=\"_ _0\"></span>azioni, ove esistente<span class=\"_ _0\"></span>, della Capog<span class=\"_ _0\"></span>ruppo;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs52\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">le  altre <span class=\"_ _3d\"> </span>Riserve<span class=\"_ _0\"></span>  spec<span class=\"_ _0\"></span>ifiche <span class=\"_ _3d\"> </span>(i.e. <span class=\"_ _3d\"> </span>Riserva <span class=\"_ _55\"> </span>per  differe<span class=\"_ _0\"></span>nze <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>cambio <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>conv<span class=\"_ _0\"></span>ersione, <span class=\"_ _3d\"> </span>Riser<span class=\"_ _0\"></span>va  delle<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs53\">rivalutazioni<span class=\"_ _0\"></span> dei piani a ben<span class=\"_ _0\"></span>efici definiti, e<span class=\"_ _0\"></span>cc..) sempre a livello<span class=\"_ _0\"></span> di bilancio <span class=\"_ _0\"></span>consolidato<span class=\"_ _0\"></span>;<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs54\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">gli <span class=\"_ _3e\"></span>uti<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>e/o<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>perdite <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>nuo<span class=\"_ _0\"></span>vo, <span class=\"_ _3\"></span>rappresentant<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>riserve <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>uti<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>perdite <span class=\"_ _4\"></span>indi<span class=\"_ _0\"></span>vise <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>parteci<span class=\"_ _0\"></span>pate,<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs55\">modificate ov<span class=\"_ _0\"></span>e del caso, per<span class=\"_ _0\"></span> riflettere le rettific<span class=\"_ _0\"></span>he di consolidam<span class=\"_ _0\"></span>ento. </div>Gli <span class=\"_ _3f\"></span>utili <span class=\"_ _54\"></span>o <span class=\"_ _3f\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _3f\"></span>deri<span class=\"_ _0\"></span>vanti <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _3f\"></span>cessione <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>quot<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>partecipazione<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>onsolidate <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>imputati<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a patrimonio <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _5a\"> </span>attribuib<span class=\"_ _0\"></span>ile <span class=\"_ _5a\"> </span>ai <span class=\"_ _5a\"> </span>soc<span class=\"_ _0\"></span>i <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>contro<span class=\"_ _0\"></span>llante <span class=\"_ _5a\"> </span>come <span class=\"_ _5a\"> </span>tra<span class=\"_ _0\"></span>nsazioni <span class=\"_ _5a\"> </span>con <span class=\"_ _5b\"> </span>gli <span class=\"_ _5a\"> </span>az<span class=\"_ _0\"></span>ionisti <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>l\u2019ammo<span class=\"_ _0\"></span>ntare corrispondente  alla  differenza  tra  il <span class=\"_ _5b\"> </span>prezzo  di  vendita  e <span class=\"_ _50\"> </span>la  corrispondente  frazione <span class=\"_ _50\"> </span>del  patrimonio  netto consolidato <span class=\"_ _3c\"></span>ceduta. <span class=\"_ _0\"></span>Nel <span class=\"_ _3c\"></span>caso<span class=\"_ _0\"></span> in <span class=\"_ _3c\"></span>cui <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>cessione <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>ermini <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>perdita <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quindi <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>econsolida<span class=\"_ _0\"></span>mento della <span class=\"_ _54\"></span>partecipazione, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>differenza <span class=\"_ _54\"></span>tra <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>prezzo <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ven<span class=\"_ _0\"></span>dita <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>corrispondente <span class=\"_ _54\"></span>frazione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>patrimonio <span class=\"_ _54\"></span>netto consolidato <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>eduta <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>levata<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>come <span class=\"_ _3f\"></span>utile<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>onto <span class=\"_ _3f\"></span>economico.<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Le <span class=\"_ _3f\"></span>tra<span class=\"_ _0\"></span>nsazioni <span class=\"_ _3f\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>i <span class=\"_ _3f\"></span>sald<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>infr<span class=\"_ _0\"></span>agruppo, inclusi eve<span class=\"_ _0\"></span>ntuali ut<span class=\"_ _0\"></span>ili non <span class=\"_ _0\"></span>realizzati <span class=\"_ _0\"></span>verso te<span class=\"_ _0\"></span>rzi derivan<span class=\"_ _0\"></span>ti da <span class=\"_ _0\"></span>rapporti i<span class=\"_ _0\"></span>ntrattenuti c<span class=\"_ _0\"></span>on societ\u00e0<span class=\"_ _0\"></span> del Gru<span class=\"_ _0\"></span>ppo, son<span class=\"_ _0\"></span>o eliminati <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _5a\"> </span>effetto <span class=\"_ _5a\"> </span>fiscale<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>se <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ignificat<span class=\"_ _0\"></span>ivo. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5a\"> </span>perdite <span class=\"_ _5a\"> </span>non <span class=\"_ _5a\"> </span>real<span class=\"_ _0\"></span>izzate <span class=\"_ _5a\"> </span>non <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>el<span class=\"_ _0\"></span>iminate,<span class=\"_ _0\"></span> qualora la tra<span class=\"_ _0\"></span>nsazione forni<span class=\"_ _0\"></span>sca evidenza di una<span class=\"_ _0\"></span> riduzione di valore dell\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 tra<span class=\"_ _0\"></span>sferita. Si segnala<span class=\"_ _0\"></span>, pertanto, che <span class=\"_ _3c\"></span>con <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>procedura <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>onsolidamento <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>elimina<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>ra<span class=\"_ _0\"></span>pporti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>credito<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _3c\"></span>esistenti <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data <span class=\"_ _3f\"></span>di chiusura <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>bilancio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fra <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>consolid<span class=\"_ _0\"></span>ate, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prove<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>oneri <span class=\"_ _3c\"></span>derivan<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>opera<span class=\"_ _0\"></span>zioni <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ffettuate <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>le societ\u00e0  del  Gruppo <span class=\"_ _50\"> </span>consolida<span class=\"_ _0\"></span>te  con <span class=\"_ _50\"> </span>il  metodo  integrale;  vengono  stornati  i <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ividendi  ricevuti<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>da  societ\u00e0 consolidate <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>metodo <span class=\"_ _54\"></span>integrale <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>svalutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>partecipaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>contabiliz<span class=\"_ _0\"></span>zate <span class=\"_ _54\"></span>nei <span class=\"_ _54\"></span>bilanci <span class=\"_ _54\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>periodo. Nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>elisioni <span class=\"_ _3c\"></span>dei <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>aldi <span class=\"_ _3c\"></span>infragruppo <span class=\"_ _3c\"></span>sopra <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>scritti, <span class=\"_ _0\"></span>rientra<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nche <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ventuali <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>acc<span class=\"_ _0\"></span>rediti delle  societ\u00e0 <span class=\"_ _50\"> </span>controll<span class=\"_ _0\"></span>ate <span class=\"_ _50\"> </span>consolida<span class=\"_ _0\"></span>te <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span>taliane  nei <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onfronti  della  societ\u00e0 <span class=\"_ _50\"> </span>Capogruppo  per  quanto <span class=\"_ _50\"> </span>riguarda<span class=\"_ _0\"></span> l\u2019Imposta <span class=\"_ _55\"> </span>sul <span class=\"_ _3d\"> </span>Red<span class=\"_ _0\"></span>dito <span class=\"_ _3d\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>Socie<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3d\"> </span>(Ires). <span class=\"_ _55\"> </span>Si <span class=\"_ _3d\"> </span>sott<span class=\"_ _0\"></span>olinea <span class=\"_ _55\"> </span>che  la<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>Capogruppo, <span class=\"_ _55\"> </span>congiuntamente <span class=\"_ _55\"> </span>a <span class=\"_ _3d\"> </span>tutt<span class=\"_ _0\"></span>e <span class=\"_ _3d\"> </span>l<span class=\"_ _0\"></span>e controlla<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>italian<span class=\"_ _0\"></span>e, <span class=\"_ _3c\"></span>ad <span class=\"_ _3f\"></span>ecce<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>rmator<span class=\"_ _0\"></span>iale <span class=\"_ _3c\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>ha <span class=\"_ _3f\"></span>optato<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>la <span class=\"_ _3c\"></span>\u201ct<span class=\"_ _0\"></span>onnage <span class=\"_ _3f\"></span>tax\u201d<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>aderiscono <span class=\"_ _54\"></span>al sistema <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>\u201cconsolidato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fiscale<span class=\"_ _0\"></span>\u201d pos<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>capo <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>Orser<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi <span class=\"_ _3c\"></span>degli <span class=\"_ _0\"></span>artt.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>117 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>egg. <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>T.U.I.R.<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>analog<span class=\"_ _0\"></span>o sistema \u00e8 <span class=\"_ _4\"></span>stato attivato <span class=\"_ _3\"></span>in Francia <span class=\"_ _4\"></span>rela<span class=\"_ _0\"></span>tivamente alla <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 AZ <span class=\"_ _4\"></span>Franc<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>contr<span class=\"_ _0\"></span>ollate <span class=\"_ _3\"></span>Postifruit e <span class=\"_ _4\"></span>Frutti<span class=\"_ _0\"></span>ca. Il <span class=\"_ _55\"> </span>Bilancio <span class=\"_ _55\"> </span>Cons<span class=\"_ _0\"></span>olidato <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>Ors<span class=\"_ _0\"></span>ero <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>redatto<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>euro, <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>rappresenta<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>valuta <span class=\"_ _55\"> </span>funzionale<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>della Capogruppo Orsero <span class=\"_ _0\"></span>e di tut<span class=\"_ _0\"></span>te le societ\u00e0 incluse <span class=\"_ _0\"></span>nell\u2019area<span class=\"_ _0\"></span> di consolidamento<span class=\"_ _0\"></span>, fatta ecc<span class=\"_ _0\"></span>ezione per: -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la societ\u00e0 argentina Rost <span class=\"_ _0\"></span>Fruit S.A.; <span class=\"_ _0\"></span> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">le societ\u00e0 costaricensi S<span class=\"_ _0\"></span>imbarica S<span class=\"_ _0\"></span>.r.l. e Orsero Costa <span class=\"_ _0\"></span>Rica S.r.l.;<span class=\"_ _0\"></span>  </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la societ\u00e0 colombiana Si<span class=\"_ _0\"></span>mbacol <span class=\"_ _0\"></span>S.A.S.; </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la societ\u00e0 cilena Herma<span class=\"_ _0\"></span>nos Fern\u00e1ndez <span class=\"_ _0\"></span>Chile S.A.; </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">le <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _54\"></span>messicane <span class=\"_ _54\"></span>Co<span class=\"_ _0\"></span>mercializadora<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>Frutas <span class=\"_ _54\"></span>Aca<span class=\"_ _0\"></span>pulco <span class=\"_ _54\"></span>S.A.C.V. <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>Prod<span class=\"_ _0\"></span>uctores <span class=\"_ _54\"></span>Aguaca<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>Jalisco<span class=\"_ _0\"></span> </span></span>S.A.C.V. I <span class=\"_ _0\"></span>bilanci <span class=\"_ _0\"></span>indi<span class=\"_ _0\"></span>viduali <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ciascuna<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>appartene<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gruppo <span class=\"_ _3c\"></span>vengono <span class=\"_ _0\"></span>preparat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>nella <span class=\"_ _3c\"></span>valuta <span class=\"_ _0\"></span>dell\u2019a<span class=\"_ _0\"></span>mbiente economico prima<span class=\"_ _0\"></span>rio in cui es<span class=\"_ _0\"></span>sa opera (valuta fun<span class=\"_ _0\"></span>zionale). La con<span class=\"_ _0\"></span>versione delle po<span class=\"_ _0\"></span>ste di stato<span class=\"_ _0\"></span> patrimoniale dei bilanci <span class=\"_ _0\"></span>espre<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>moneta <span class=\"_ _0\"></span>diversa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dall\u2019euro <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>effettu<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>applicando <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>cambi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>corre<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>eserc<span class=\"_ _0\"></span>izio. <span class=\"_ _0\"></span>Le <span class=\"_ _3c\"></span>poste<span class=\"_ _0\"></span> di <span class=\"_ _3c\"></span>conto <span class=\"_ _3c\"></span>economico <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3c\"></span>invece <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onvertite <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>cambi <span class=\"_ _3c\"></span>me<span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dell\u2019e<span class=\"_ _0\"></span>sercizio. <span class=\"_ _3c\"></span>Le <span class=\"_ _3c\"></span>differe<span class=\"_ _0\"></span>nze <span class=\"_ _3c\"></span>cambio <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>conversion<span class=\"_ _0\"></span>e risultanti <span class=\"_ _3c\"></span>dal <span class=\"_ _3c\"></span>raffronto <span class=\"_ _3c\"></span>tra <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>patrimonio <span class=\"_ _3c\"></span>netto <span class=\"_ _3c\"></span>iniziale <span class=\"_ _3c\"></span>convertito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>mbi <span class=\"_ _0\"></span>corrent<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>medesi<span class=\"_ _0\"></span>mo <span class=\"_ _0\"></span>convertito ai <span class=\"_ _55\"> </span>c<span class=\"_ _0\"></span>ambi <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>torici, <span class=\"_ _55\"> </span>sono <span class=\"_ _56\"> </span>imputa<span class=\"_ _0\"></span>te <span class=\"_ _55\"> </span>alla <span class=\"_ _56\"> </span>voce <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _56\"> </span>netto <span class=\"_ _56\"> </span>\u201cRi<span class=\"_ _3\"></span>serva <span class=\"_ _56\"> </span>per <span class=\"_ _56\"> </span>differenze <span class=\"_ _55\"> </span>di <span class=\"_ _56\"> </span>cambio <span class=\"_ _56\"> </span>alla conversione\u201d. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>io uti<span class=\"_ _0\"></span>lizzati p<span class=\"_ _0\"></span>er la<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>onversione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>bilanci <span class=\"_ _0\"></span>delle<span class=\"_ _0\"></span> soc<span class=\"_ _0\"></span>iet\u00e0 contr<span class=\"_ _0\"></span>ollate <span class=\"_ _0\"></span>estere, predisposti <span class=\"_ _0\"></span>in valuta locale,<span class=\"_ _0\"></span> sono riportati nella<span class=\"_ _0\"></span> seguente ta<span class=\"_ _0\"></span>bella:  31.12.2023 <span class=\"_ _45\"> </span>Anno 2023<span class=\"_ _0\"></span> <span class=\"_ _157\"> </span>31.12.2022 <span class=\"_ _45\"> </span>Anno 2022 Peso Argentina <span class=\"_ _9a\"> </span>892,924<span class=\"ff6 fc3\"> <span class=\"_ _f1\"> </span></span>892,924<span class=\"_ _0\"></span> <span class=\"_ _f1\"> </span>188,503  <span class=\"_ _a4\"> </span>188,503 Colon Costa Rica <span class=\"_ _158\"> </span>575,561 <span class=\"_ _75\"> </span>586,940 <span class=\"_ _a7\"> </span>631,449 <span class=\"_ _0\"></span> <span class=\"_ _101\"> </span>680,724  Peso Colombia <span class=\"_ _159\"> </span>4.267,52 <span class=\"_ _a4\"> </span>4.675,00 <span class=\"_ _41\"> </span>5.17<span class=\"_ _0\"></span>2,47  <span class=\"_ _11f\"> </span>4.473,28  Peso Messico <span class=\"_ _15a\"> </span>18,7230 <span class=\"_ _ef\"> </span>19,1830 <span class=\"_ _1c\"> </span>20,8560  <span class=\"_ _48\"> </span>21,1870  Peso Cileno <span class=\"_ _15b\"> </span>977,070 <span class=\"_ _e5\"> </span>908,197 <span class=\"_ _ef\"> </span>913,<span class=\"_ _3\"></span>820  <span class=\"_ _a4\"> </span>917,830  Societ\u00e0 collegate ed altre im<span class=\"_ _3\"></span>prese<span class=\"_ _254\"> </span> Le <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _54\"></span>collegat<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3f\"></span>q<span class=\"_ _0\"></span>uelle <span class=\"_ _3f\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sulle <span class=\"_ _54\"></span>quali <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"></span>esercita <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>\u2019influen<span class=\"_ _0\"></span>za <span class=\"_ _3f\"></span>notevole, <span class=\"_ _54\"></span>che <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>presum<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>sussistere quando la partecipazione \u00e8 compresa tra il <span class=\"_ _3\"></span>20% ed il 50%. <span class=\"_ _3\"></span>Nel bilancio consolidato le partecipazioni<span class=\"_ _254\"> </span> <div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs84\">in <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>ti<span class=\"_ _0\"></span>pologie <span class=\"_ _3\"></span>societarie vengono <span class=\"_ _3\"></span>valutate con <span class=\"_ _4\"></span>il metodo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Patrimonio <span class=\"_ _3\"></span>Netto. In <span class=\"_ _4\"></span>applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>tale metodo, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs85\">le <span class=\"_ _0\"></span>quote<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>pertine<span class=\"_ _0\"></span>nza <span class=\"_ _0\"></span>dei <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>iscritte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3c\"></span>consolida<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>partire<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>l\u2019i<span class=\"_ _0\"></span>nfluenza </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs86\">notevole ha <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>vuto i<span class=\"_ _3\"></span>nizio fino alla <span class=\"_ _3\"></span>data in<span class=\"_ _3\"></span> cui <span class=\"_ _4\"></span>la stessa <span class=\"_ _3\"></span>viene a <span class=\"_ _4\"></span>cess<span class=\"_ _0\"></span>are, <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>il v<span class=\"_ _3\"></span>alore contabile di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>partecipazion<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs87\">\u00e8 <span class=\"_ _0\"></span>allin<span class=\"_ _0\"></span>eato <span class=\"_ _0\"></span>al <span class=\"_ _3f\"></span>patrimonio <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>socie<span class=\"_ _0\"></span>t\u00e0, <span class=\"_ _0\"></span>rett<span class=\"_ _0\"></span>ificato <span class=\"_ _3c\"></span>ove <span class=\"_ _3c\"></span>necessario <span class=\"_ _3c\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>rifle<span class=\"_ _0\"></span>ttere <span class=\"_ _0\"></span>l\u2019a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _3c\"></span>degli <span class=\"_ _3c\"></span>IFR<span class=\"_ _0\"></span>S </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs88\">nonch\u00e9 <span class=\"_ _0\"></span>agli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ggiori <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>attribuiti <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>/o <span class=\"_ _0\"></span>all\u2019<span class=\"_ _0\"></span>avviamento <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _0\"></span>determinat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>mome<span class=\"_ _0\"></span>nto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs89\">dell\u2019acquisizio<span class=\"_ _0\"></span>ne, con un pr<span class=\"_ _0\"></span>ocesso analo<span class=\"_ _0\"></span>go a quello utilizza<span class=\"_ _0\"></span>to per le acquis<span class=\"_ _0\"></span>izioni di parteci<span class=\"_ _0\"></span>pazioni di controllo<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8a\">Nel caso in cui <span class=\"_ _3\"></span>la quota di pertinenza <span class=\"_ _3\"></span>della perdita regis<span class=\"_ _0\"></span>trata da una societ\u00e0 collegata ecceda <span class=\"_ _3\"></span>il valore contabile </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8b\">della parteci<span class=\"_ _0\"></span>pazione (in<span class=\"_ _0\"></span> presenza <span class=\"_ _0\"></span>quindi di un<span class=\"_ _0\"></span> valore n<span class=\"_ _0\"></span>egativo del Pa<span class=\"_ _0\"></span>trimonio Ne<span class=\"_ _0\"></span>tto), s<span class=\"_ _0\"></span>i procede ad<span class=\"_ _0\"></span> azzerare il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8c\">valore della partec<span class=\"_ _0\"></span>ipazione e la<span class=\"_ _0\"></span> quota delle ulteriori<span class=\"_ _0\"></span> perdite non \u00e8 rileva<span class=\"_ _0\"></span>ta, ad eccezione <span class=\"_ _0\"></span>e nella misura i<span class=\"_ _0\"></span>n cui il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8d\">Gruppo <span class=\"_ _3c\"></span>abbia <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>bbligo <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>risponder<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ausa <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>ob<span class=\"_ _0\"></span>bligazioni <span class=\"_ _3c\"></span>legali <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mplicite <span class=\"_ _3c\"></span>dell\u2019i<span class=\"_ _0\"></span>mpresa <span class=\"_ _3c\"></span>partecipata<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>nel </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8e\">qual <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>verr\u00e0 <span class=\"_ _0\"></span>rilevato <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>apposito <span class=\"_ _0\"></span>fondo. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>dividend<span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>sempre <span class=\"_ _0\"></span>eliminati <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntero. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>partecipate <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8f\">cui valut<span class=\"_ _0\"></span>a \u00e8 diversa<span class=\"_ _0\"></span> dall\u2019eur<span class=\"_ _0\"></span>o la <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>\u00e8 effettuata<span class=\"_ _0\"></span> applicando il <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>di fin<span class=\"_ _0\"></span>e eserciz<span class=\"_ _0\"></span>io, con le <span class=\"_ _0\"></span>eventuali<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs90\">differenze <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>iginate <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>conversio<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>voci <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>patrimonio <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>mbi <span class=\"_ _0\"></span>finali <span class=\"_ _0\"></span>attua<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs91\">quelli <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>plicati <span class=\"_ _3c\"></span>alla <span class=\"_ _3f\"></span>fine<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del<span class=\"_ _0\"></span>l\u2019esercizio <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>ecedente <span class=\"_ _3f\"></span>impu<span class=\"_ _0\"></span>tate <span class=\"_ _3c\"></span>diretta<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>patrim<span class=\"_ _0\"></span>onio <span class=\"_ _3c\"></span>netto <span class=\"_ _3f\"></span>consolid<span class=\"_ _0\"></span>ato. <span class=\"_ _3f\"></span>Le </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs92\">partecipazion<span class=\"_ _0\"></span>i rilevanti in s<span class=\"_ _0\"></span>ociet\u00e0 collegate<span class=\"_ _0\"></span> sono assogget<span class=\"_ _0\"></span>tate ad impairm<span class=\"_ _0\"></span>ent test. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs93\">Non <span class=\"_ _5a\"> </span>suss<span class=\"_ _0\"></span>istono <span class=\"_ _5a\"> </span>restrizion<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>significa<span class=\"_ _0\"></span>tive <span class=\"_ _5a\"> </span>alla <span class=\"_ _5b\"> </span>capacit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _5a\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>collegate <span class=\"_ _5b\"> </span>valutate <span class=\"_ _5b\"> </span>a <span class=\"_ _5a\"> </span>Patrimonio <span class=\"_ _5b\"> </span>Netto <span class=\"_ _5b\"> </span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs94\">trasferire <span class=\"_ _3c\"></span>fon<span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>partecipante,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>tito<span class=\"_ _0\"></span>lo <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>dividend<span class=\"_ _0\"></span>i, <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>imborsi <span class=\"_ _3c\"></span>fin<span class=\"_ _0\"></span>anziamenti <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>ant<span class=\"_ _0\"></span>icipazioni. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs95\">Tali parteci<span class=\"_ _0\"></span>pazioni sono<span class=\"_ _0\"></span> dettagliate nel<span class=\"_ _0\"></span> paragrafo <span class=\"_ _0\"></span><span class=\"ff7\">\u201cElenco <span class=\"_ _0\"></span>delle Societ\u00e0 va<span class=\"_ _0\"></span>lutate con il <span class=\"_ _0\"></span>metodo del pat<span class=\"_ _0\"></span>rimonio </span></div><div class=\"t m0 h2 ff7 fs0 fc0 sc0 ls0 ws0 gs96\">netto\u201d<span class=\"ff1\"> <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>vari<span class=\"_ _0\"></span>azioni <span class=\"_ _4\"></span>ill<span class=\"_ _0\"></span>ustrate <span class=\"_ _4\"></span>nel <span class=\"_ _3\"></span>paragrafo <span class=\"_ _4\"></span><span class=\"ff7\">\u201c<span class=\"_ _0\"></span>Variazio<span class=\"_ _0\"></span>ni <span class=\"_ _4\"></span>dell\u2019area<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>di <span class=\"_ _3\"></span>consolida<span class=\"_ _0\"></span>mento <span class=\"_ _4\"></span>inte<span class=\"_ _0\"></span>rvenute <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orso </span></span></div><div class=\"t m0 h2 ff7 fs0 fc0 sc0 ls0 ws0 gs97\">dell\u2019esercizio <span class=\"_ _0\"></span>e successivam<span class=\"_ _0\"></span>ente\u201d.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs98\">Vengono <span class=\"_ _3\"></span>escluse <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>consol<span class=\"_ _0\"></span>idamento <span class=\"_ _3\"></span>con il<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>me<span class=\"_ _0\"></span>todo <span class=\"_ _4\"></span>del patrimonio <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>societ\u00e0 collegate <span class=\"_ _4\"></span>minori<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>qua<span class=\"_ _0\"></span>li </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs99\">il <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>per  sp<span class=\"_ _3\"></span>ecifica <span class=\"_ _50\"> </span>dina<span class=\"_ _0\"></span>mica <span class=\"_ _50\"> </span>delle <span class=\"_ _50\"> </span>stess<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _50\"> </span>produce  effetti <span class=\"_ _50\"> </span>rilevanti.  Queste  imprese <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ono </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9a\">valutate con <span class=\"_ _0\"></span>i criteri applica<span class=\"_ _0\"></span>ti per le partecipaz<span class=\"_ _0\"></span>ioni in altre<span class=\"_ _0\"></span> imprese. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9b\">\u00c8  quest\u2019ul<span class=\"_ _0\"></span>tima  una <span class=\"_ _3d\"> </span>catego<span class=\"_ _0\"></span>ria  residua<span class=\"_ _0\"></span>le  in <span class=\"_ _3d\"> </span>cui  ri<span class=\"_ _0\"></span>entrano  le<span class=\"_ _0\"></span>  societ\u00e0 <span class=\"_ _3d\"> </span>per  le<span class=\"_ _0\"></span>  qual<span class=\"_ _0\"></span>i  il  Gr<span class=\"_ _0\"></span>uppo  deti<span class=\"_ _0\"></span>ene  quote<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9c\">minoritarie <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>sulle <span class=\"_ _5a\"> </span>qua<span class=\"_ _0\"></span>li <span class=\"_ _54\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>esercita<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>alcuna <span class=\"_ _5a\"> </span>influe<span class=\"_ _0\"></span>nza; <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>tali <span class=\"_ _5b\"> </span>partecipazioni, <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>valore <span class=\"_ _5a\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>materiale<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>la </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9d\">valutazione \u00e8 fatta<span class=\"_ _0\"></span> al costo <span class=\"_ _0\"></span>di acquisto o di sott<span class=\"_ _0\"></span>oscrizio<span class=\"_ _0\"></span>ne ritenuto ra<span class=\"_ _0\"></span>ppresentativo d<span class=\"_ _0\"></span>el relativo fair va<span class=\"_ _0\"></span>lue.<span class=\"_ _254\"> </span></div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs9e\">Informativa su partecip<span class=\"_ _3\"></span>azioni in altre i<span class=\"_ _3\"></span>mprese </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9f\">Il <span class=\"_ _3c\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>consolidato <span class=\"_ _3f\"></span>deve <span class=\"_ _3f\"></span>essere <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>datto <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>conform<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3c\"></span>all\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>12, <span class=\"_ _3c\"></span>\u201cin<span class=\"_ _0\"></span>formativa<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>su <span class=\"_ _3c\"></span>parteci<span class=\"_ _0\"></span>pazione <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>altre<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa0\">imprese\u201d che include tut<span class=\"_ _0\"></span>te le <span class=\"_ _3\"></span>disposizion<span class=\"_ _0\"></span>i in materia di informativa in precedenz<span class=\"_ _0\"></span>a incluse nello IAS 27 relativo<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa1\">al <span class=\"_ _54\"></span>Bilancio <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>onsolidato, <span class=\"_ _54\"></span>nonch\u00e9 <span class=\"_ _54\"></span>tutte <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>disposizioni <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>informativa<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>dello <span class=\"_ _54\"></span>IAS <span class=\"_ _54\"></span>31 <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>dello <span class=\"_ _54\"></span>IAS <span class=\"_ _3f\"></span>2<span class=\"_ _0\"></span>8 <span class=\"_ _3f\"></span>relativa <span class=\"_ _54\"></span>alle<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa2\">partecipazion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3e\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _4\"></span>contr<span class=\"_ _0\"></span>ollate, <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>giuntamente <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrollate, <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ollegate <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>veicoli <span class=\"_ _4\"></span>strut<span class=\"_ _0\"></span>turati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa3\">e <span class=\"_ _5b\"> </span>prevede <span class=\"_ _5b\"> </span>inoltre <span class=\"_ _5b\"> </span>nuov<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>casistiche <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>informa<span class=\"_ _0\"></span>tiva. <span class=\"_ _5b\"> </span>La<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>finalit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>richiedere <span class=\"_ _5b\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>un\u2019e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _5b\"> </span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa4\">indicare <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>informazion<span class=\"_ _0\"></span>i ch<span class=\"_ _0\"></span>e perm<span class=\"_ _0\"></span>ettano <span class=\"_ _0\"></span>agli u<span class=\"_ _0\"></span>tilizzatori <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>re la<span class=\"_ _0\"></span> natura<span class=\"_ _0\"></span> ed <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>derivanti<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa5\">dalle <span class=\"_ _3d\"> </span>sue <span class=\"_ _55\"> </span>partecipazioni <span class=\"_ _55\"> </span>in <span class=\"_ _3d\"> </span>altre <span class=\"_ _3d\"> </span>entit\u00e0<span class=\"_ _0\"></span>  e<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>gli <span class=\"_ _55\"> </span>effetti <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ta<span class=\"_ _0\"></span>li <span class=\"_ _3d\"> </span>partecipazioni<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>sulla <span class=\"_ _55\"> </span>Situazione <span class=\"_ _3d\"> </span>patrimo<span class=\"_ _0\"></span>niale-<span class=\"_ _254\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa6\">finanziaria, s<span class=\"_ _0\"></span>ul risultato econ<span class=\"_ _0\"></span>omico e sui flussi f<span class=\"_ _0\"></span>inanzia<span class=\"_ _0\"></span>ri. </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsa7\">Area di consolidamento<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa8\">L\u2019area di <span class=\"_ _3\"></span>consolida<span class=\"_ _0\"></span>mento \u00e8 <span class=\"_ _3\"></span>specificatamente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dettagliat<span class=\"_ _0\"></span>a e <span class=\"_ _4\"></span>corre<span class=\"_ _0\"></span>data delle <span class=\"_ _3\"></span>ulteriori<span class=\"_ _0\"></span> informazioni come <span class=\"_ _3\"></span>richieste </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa9\">dalla normativa<span class=\"_ _0\"></span>, in particol<span class=\"_ _0\"></span>are IFRS 10 e 12 <span class=\"_ _0\"></span>e gli art. 38<span class=\"_ _0\"></span> e 39 del D.Lgs 127/91<span class=\"_ _0\"></span>, nella presente <span class=\"_ _0\"></span>nota illustrativa<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsaa\">Vengono di segui<span class=\"_ _0\"></span>to riportati gli elenc<span class=\"_ _0\"></span>hi delle societ\u00e0 <span class=\"_ _0\"></span>consolidate con il metod<span class=\"_ _0\"></span>o integrale, in quanto<span class=\"_ _0\"></span> controllate </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsab\">direttamente<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>ind<span class=\"_ _0\"></span>irettamente, <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>que<span class=\"_ _0\"></span>lle <span class=\"_ _3f\"></span>valutate <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>quelle <span class=\"_ _54\"></span>valutate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsac\">costo.<span class=\"ff2\"> <span class=\"_ _1\"> </span></span> </div>Elenco delle so<span class=\"_ _3\"></span>ciet\u00e0 consolidate integralme<span class=\"_ _3\"></span>nte  Denominazione <span class=\"_ _15c\"> </span>Sede legale         quota % posseduta dal G<span class=\"_ _0\"></span>ruppo Capitale Sociale Risultato *<span class=\"_ _254\"> </span>Valuta<span class=\"_ _254\"> </span>Diretta <span class=\"_ _45\"> </span>Indir<span class=\"_ _0\"></span>etta<span class=\"_ _254\"> </span>Controllante AZ France S.A.S. <span class=\"_ _15d\"> </span>Cavaillon (Francia) - 56, Ave<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ue JP Boitelet<span class=\"_ _3\"></span> <span class=\"_ _6c\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _15e\"> </span>3.360.000  <span class=\"_ _155\"> </span>2.038.500  <span class=\"_ _6d\"> </span> \u20ac Bauza S.A.S. <span class=\"_ _15f\"> </span>Rouen - Avenue du Co<span class=\"_ _3\"></span>mmandant Bicher<span class=\"_ _3\"></span>ay <span class=\"_ _160\"> </span>  <span class=\"_ _12d\"> </span>9<span class=\"_ _0\"></span>6,36%<span class=\"_ _3\"></span> <span class=\"_ _139\"> </span>B<span class=\"_ _0\"></span>lampin S.A.S. <span class=\"_ _2f\"> </span>513.100  <span class=\"_ _161\"> </span>1.125.372  <span class=\"_ _11b\"> </span> \u20ac Bella Frutta S.A. <span class=\"_ _36\"> </span>Atene (Grecia) - 4 Tavro<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span> Str., Ag. I<span class=\"_ _3\"></span>oannis Rentis <span class=\"_ _154\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _15e\"> </span>1.756.800  <span class=\"_ _4b\"> </span>1.1<span class=\"_ _0\"></span>43.901 <span class=\"_ _3\"></span> <span class=\"_ _11b\"> </span> \u20ac Blampin S.A.S. <span class=\"_ _be\"> </span>Marseille - Min Les Arnava<span class=\"_ _3\"></span>ux <span class=\"_ _162\"> </span>93,30%**** <span class=\"_ _78\"> </span>  <span class=\"_ _163\"> </span>  <span class=\"_ _15e\"> </span>3.019<span class=\"_ _3\"></span>.612  <span class=\"_ _164\"> </span>8.035.518  <span class=\"_ _13a\"> </span> \u20ac Blampin Fruit Import<span class=\"_ _3\"></span> <span class=\"_ _ea\"> </span>Ru<span class=\"_ _0\"></span>ngis - 25 r<span class=\"_ _3\"></span>ue de Montpellier <span class=\"_ _158\"> </span>  <span class=\"_ _163\"> </span>97,01% <span class=\"_ _40\"> </span>B<span class=\"_ _0\"></span>lampin <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _66\"> </span>1.335.894  <span class=\"_ _45\"> </span>1.377.435  <span class=\"_ _139\"> </span> \u20ac Blampin Nice S.A.S. <span class=\"_ _37\"> </span>Nice - Min Saint Augustin Pal 2<span class=\"_ _3\"></span> <span class=\"_ _165\"> </span>  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Blampin <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _66\"> </span>1.200.000  <span class=\"_ _53\"> </span>1.995.563 <span class=\"_ _3\"></span> <span class=\"_ _161\"> </span> \u20ac Blampin Service S.A.S.U.<span class=\"_ _4\"></span> <span class=\"_ _110\"> </span>Marseille - Min Les Ar<span class=\"_ _3\"></span>navaux <span class=\"_ _162\"> </span>  <span class=\"_ _12d\"> </span>100,00% <span class=\"_ _4f\"> </span>Blampin S.A.S. <span class=\"_ _66\"> </span>10.000 <span class=\"_ _3\"></span> <span class=\"_ _10e\"> </span>81.089  <span class=\"_ _46\"> </span> \u20ac Capexo S.A.S.****<span class=\"_ _3\"></span>* <span class=\"_ _8b\"> </span>Chevilly-Lar<span class=\"_ _3\"></span>ue - 32-34 aven<span class=\"_ _3\"></span>ue Georges Guy<span class=\"_ _3\"></span>nemer <span class=\"_ _6f\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _163\"> </span>  <span class=\"_ _166\"> </span>300.000  <span class=\"_ _a3\"> </span>4.174.674  <span class=\"_ _af\"> </span> \u20ac Comercializadora de Fr<span class=\"_ _3\"></span>utas S.A.C.V.<span class=\"_ _254\"> </span>Tinguindin (Mexico) - Car<span class=\"_ _3\"></span>retera Zamora-Los <span class=\"_ _3\"></span>Reyes km. 37,5   <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>AZ Fr<span class=\"_ _3\"></span>ance S.A.S. <span class=\"_ _e8\"> </span>3.299.376  <span class=\"_ _4b\"> </span>1.968.229  <span class=\"_ _13a\"> </span> pesos Cosiarma S.p.A. <span class=\"_ _167\"> </span>Genova (Italia) - via Opera<span class=\"_ _3\"></span>i 20 <span class=\"_ _2b\"> </span>10<span class=\"_ _0\"></span>0,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _166\"> </span>2.600.000  <span class=\"_ _92\"> </span>27.988.275  <span class=\"_ _4e\"> </span> \u20ac Couton S.A.S. <span class=\"_ _168\"> </span>Tours - March\u00e8<span class=\"_ _3\"></span> de Gros de Rochepinard <span class=\"_ _167\"> </span>  <span class=\"_ _163\"> </span>98,91% <span class=\"_ _40\"> </span>Blampin S.A.S. <span class=\"_ _2f\"> </span>810.080  <span class=\"_ _140\"> </span>450.439  <span class=\"_ _49\"> </span> \u20ac D'Oriano <span class=\"_ _dd\"> </span>Nice - Min Saint A<span class=\"_ _3\"></span>ugustin Pal 13 <span class=\"_ _169\"> </span>  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Blampin <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _66\"> </span>98.400  <span class=\"_ _11b\"> </span>602.665  <span class=\"_ _49\"> </span> \u20ac Eurofrutas S.A.** <span class=\"_ _9e\"> </span>Alverca (Portogall<span class=\"_ _3\"></span>o) - Estrada principal Casal<span class=\"_ _3\"></span> das Areias 205<span class=\"_ _254\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _166\"> </span>1.1<span class=\"_ _0\"></span>00.753  <span class=\"_ _16a\"> </span>(510.459) <span class=\"_ _40\"> </span> \u20ac Fresco Ships' A&amp;F <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _16b\"> </span>Vado Ligure (Italia) - <span class=\"_ _3\"></span>Via Trieste, 25 <span class=\"_ _38\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _15e\"> </span>258.000  <span class=\"_ _16c\"> </span>347.728  <span class=\"_ _77\"> </span> \u20ac Fruttica S.A.S.*** <span class=\"_ _d7\"> </span>Cavai<span class=\"_ _0\"></span>llon (<span class=\"_ _3\"></span>Francia) - 89, Chemin <span class=\"_ _4\"></span>du Vi<span class=\"_ _0\"></span>eux Tailla<span class=\"_ _3\"></span>des <span class=\"_ _16d\"> </span>  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Postifruits <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _108\"> </span>100.000  <span class=\"_ _6d\"> </span>622.013  <span class=\"_ _77\"> </span> \u20ac Fruttital S.r.l. <span class=\"_ _8e\"> </span>Milano (Italia) - Via Vezza D'Oglio<span class=\"_ _3\"></span> 7 <span class=\"_ _129\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _163\"> </span>  <span class=\"_ _166\"> </span>5.000.000  <span class=\"_ _47\"> </span>5.957.355  <span class=\"_ _161\"> </span> \u20ac Galandi S.r.l. <span class=\"_ _33\"> </span>Firenze (Italia) - Via S. Allende 19 G1<span class=\"_ _3\"></span> <span class=\"_ _63\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _163\"> </span>  <span class=\"_ _166\"> </span>500.000  <span class=\"_ _a3\"> </span>82.673  <span class=\"_ _14f\"> </span> \u20ac GF Solventa S.L. Barcelona (Spagna) - ME<span class=\"_ _3\"></span>RCABARN<span class=\"_ _3\"></span>A, Calle Longitudinal 7, 83   <span class=\"_ _12d\"> </span>9<span class=\"_ _0\"></span>9,96% <span class=\"_ _a5\"> </span>Hermanos Fern\u00e1ndez L\u00f3pe<span class=\"_ _3\"></span>z S.A. <span class=\"_ _78\"> </span>50.000  <span class=\"_ _11b\"> </span>(41.826) <span class=\"_ _4a\"> </span> \u20ac GP Frutta S.r.l.*** <span class=\"_ _2f\"> </span>Canicatt\u00ec (It<span class=\"_ _3\"></span>alia) - Via S. Sammar<span class=\"_ _3\"></span>tino 37 <span class=\"_ _167\"> </span>  <span class=\"_ _163\"> </span>100,00% <span class=\"_ _4f\"> </span>Postifr<span class=\"_ _3\"></span>uits S.A.S. <span class=\"_ _108\"> </span>10.000  <span class=\"_ _10e\"> </span>(26.183) <span class=\"_ _104\"> </span> \u20ac Hermanos Fern\u00e1nde<span class=\"_ _3\"></span>z L\u00f3pez S.A. Cox (Alicante) - Aven<span class=\"_ _3\"></span>ida de la Industr<span class=\"_ _3\"></span>ia, s/n P.I. San Fernando 100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _166\"> </span>258.911  <span class=\"_ _af\"> </span>4<span class=\"_ _0\"></span>.150.938  <span class=\"_ _a6\"> </span> \u20ac Hermanos Fern\u00e1nde<span class=\"_ _3\"></span>z Chile S.p.A. <span class=\"_ _142\"> </span>Las Condes (Ch<span class=\"_ _3\"></span>ile) - Avenida Vit<span class=\"_ _3\"></span>acura 2909  <span class=\"_ _37\"> </span>  <span class=\"_ _12d\"> </span>100,00% <span class=\"_ _4f\"> </span>Hermanos Fern\u00e1<span class=\"_ _3\"></span>ndez L\u00f3pez S.A. <span class=\"_ _78\"> </span>10.000.000  <span class=\"_ _60\"> </span>33.189.109  <span class=\"_ _14b\"> </span>pesos I Frutti di Gil S.r.l. <span class=\"_ _160\"> </span>Milano (Italia) - Via Vezz<span class=\"_ _3\"></span>a D'Oglio 7 <span class=\"_ _129\"> </span>51,00%  <span class=\"_ _a8\"> </span> <span class=\"_ _16\"> </span> <span class=\"_ _16e\"> </span>10.000  <span class=\"_ _10e\"> </span>(55.58<span class=\"_ _3\"></span>6) \u20ac<span class=\"_ _254\"> </span>Isa Platanos S.A. <span class=\"_ _15d\"> </span>La Laguna - Tenerife (<span class=\"_ _3\"></span>Spagna) - Los Rodeos <span class=\"_ _3\"></span>Edificio Star <span class=\"_ _16c\"> </span>  <span class=\"_ _163\"> </span>100,00% <span class=\"_ _4f\"> </span>Hermanos Fern\u00e1nde<span class=\"_ _3\"></span>z L\u00f3pez S.A. <span class=\"_ _78\"> </span>641.430  <span class=\"_ _a6\"> </span>49.433  <span class=\"_ _14f\"> </span> \u20ac<span class=\"_ _254\"> </span>Kiwisol LDA**<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>Folgosa (Portogallo) - Rua de <span class=\"_ _3\"></span>Santo Ovidio 21 <span class=\"_ _15c\"> </span>  <span class=\"_ _163\"> </span>99,75% <span class=\"_ _40\"> </span>Eurofrutas S.A.<span class=\"_ _3\"></span> <span class=\"_ _160\"> </span>523.738  <span class=\"_ _a6\"> </span>2.545  <span class=\"_ _16d\"> </span> \u20ac<span class=\"_ _254\"> </span>Mighirian Fr\u00e8re<span class=\"_ _3\"></span>s S.A.S. <span class=\"_ _e0\"> </span>Rungis - 38 Avenue de Lorr<span class=\"_ _3\"></span>aine <span class=\"_ _16f\"> </span>  <span class=\"_ _163\"> </span>100,00% <span class=\"_ _4f\"> </span>Blampin <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _66\"> </span>497.341  <span class=\"_ _a8\"> </span>538.609  <span class=\"_ _170\"> </span> \u20ac<span class=\"_ _254\"> </span>Orsero Costa Rica S.r.l<span class=\"_ _3\"></span>.<span class=\"_ _254\"> </span>San Jose de Costa Rica - <span class=\"_ _3\"></span>Oficientro Ejecut<span class=\"_ _3\"></span>ico La Sabana<span class=\"_ _254\"> </span>Edificio torre 1  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Cosiarm<span class=\"_ _3\"></span>a S.p.A. <span class=\"_ _171\"> </span>215.001.000<span class=\"_ _254\"> </span>76.792.397  <span class=\"_ _153\"> </span>colone<span class=\"_ _254\"> </span>Orsero Produzione <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _16\"> </span>Milano (Italia) - Via Vezza D'Oglio<span class=\"_ _3\"></span> 7 <span class=\"_ _129\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _15e\"> </span>100.000  <span class=\"_ _16c\"> </span>270.8<span class=\"_ _0\"></span>73  <span class=\"_ _49\"> </span> \u20ac<span class=\"_ _254\"> </span>Orsero Servizi S.r.l. <span class=\"_ _a1\"> </span>Milano (Italia) - V<span class=\"_ _3\"></span>ia Vezza D'Oglio<span class=\"_ _3\"></span> 7 <span class=\"_ _129\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _163\"> </span>  <span class=\"_ _166\"> </span>100.000  <span class=\"_ _16c\"> </span>(1<span class=\"_ _0\"></span>00.945) <span class=\"_ _11b\"> </span> \u20ac<span class=\"_ _254\"> </span>Postifruits S.A.S.***<span class=\"_ _3\"></span> <span class=\"_ _108\"> </span>Cavaillon (Francia) - 89<span class=\"_ _3\"></span>, Chemin du Vie<span class=\"_ _3\"></span>ux Taillades <span class=\"_ _16d\"> </span>  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _14b\"> </span>AZ France S.A.S. <span class=\"_ _e8\"> </span>7.775  <span class=\"_ _ab\"> </span>1.137.980  <span class=\"_ _af\"> </span> \u20ac<span class=\"_ _254\"> </span>Productores Aguacate J<span class=\"_ _3\"></span>alisco<span class=\"_ _254\"> </span>S.A.C.V.<span class=\"_ _254\"> </span>Ciudad Guzman (Mex<span class=\"_ _3\"></span>ico) - Constitucion 50<span class=\"_ _3\"></span>1 Centro C.P.<span class=\"_ _254\"> </span>49000  <span class=\"_ _12d\"> </span>7<span class=\"_ _0\"></span>0,00%<span class=\"_ _254\"> </span>Comercializadora de Fr<span class=\"_ _3\"></span>utas<span class=\"_ _254\"> </span>S.A.C.V.<span class=\"_ _254\"> </span>12.646.666  <span class=\"_ _98\"> </span>20.023.202  <span class=\"_ _142\"> </span> pesos<span class=\"_ _254\"> </span>R.O.S.T. Fruit S.A.<span class=\"_ _3\"></span> <span class=\"_ _160\"> </span>Buen<span class=\"_ _0\"></span>os Aires <span class=\"_ _3\"></span>(Argentina) - Cor<span class=\"_ _3\"></span>rientes 330 - 6\u00b0 6<span class=\"_ _3\"></span>12 <span class=\"_ _c5\"> </span>80,00% <span class=\"_ _a8\"> </span>20,00% <span class=\"_ _161\"> </span>GF Pro<span class=\"_ _3\"></span>duzione S.r.l. <span class=\"_ _a0\"> </span>24.096.320  <span class=\"_ _172\"> </span>6.434.549  <span class=\"_ _aa\"> </span> pesos<span class=\"_ _254\"> </span>Simba S.p.A. <span class=\"_ _b7\"> </span>Milano (Italia) - Via <span class=\"_ _3\"></span>Vezza D'Oglio 7 <span class=\"_ _129\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _166\"> </span>200.000  <span class=\"_ _a3\"> </span>8.823.099  <span class=\"_ _6d\"> </span> \u20ac<span class=\"_ _254\"> </span>Simbacol S.A.S. <span class=\"_ _7f\"> </span>Medellin (Colombia) - Carr<span class=\"_ _3\"></span>. 25 1 A SUR 155 OF 1840 <span class=\"_ _3\"></span> <span class=\"_ _12f\"> </span>  <span class=\"_ _12d\"> </span>10<span class=\"_ _0\"></span>0,00% <span class=\"_ _14b\"> </span>S<span class=\"_ _0\"></span>imba S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _167\"> </span>50.172.500  <span class=\"_ _98\"> </span>(229.641.054) <span class=\"_ _172\"> </span> pesos<span class=\"_ _254\"> </span>Simbarica S.r.l.<span class=\"_ _254\"> </span>San Jose de Costa Rica - <span class=\"_ _3\"></span>Oficientro Ejecut<span class=\"_ _3\"></span>ico La Sabana<span class=\"_ _254\"> </span>Edificio torre 1  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Simba S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _167\"> </span>100.001.000<span class=\"_ _254\"> </span>(7.384.156) <span class=\"_ _4f\"> </span>colone<span class=\"_ _254\"> </span>Soulage Favarel S.A.S.<span class=\"_ _3\"></span> <span class=\"_ _18\"> </span>Toulouse - 146-200 Avenue des <span class=\"_ _3\"></span>Etats Unis  <span class=\"_ _173\"> </span>  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Blampin <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _66\"> </span>483.104 <span class=\"_ _3\"></span> <span class=\"_ _a6\"> </span>831.063  <span class=\"_ _77\"> </span> \u20ac<span class=\"_ _254\"> </span>Thor S.r.l. <span class=\"_ _174\"> </span>Milano (Italia) - Via <span class=\"_ _3\"></span>Vezza D'Oglio 7 <span class=\"_ _129\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _166\"> </span>10.000  <span class=\"_ _10e\"> </span>22.563  <span class=\"_ _14f\"> </span> \u20ac<span class=\"_ _254\"> </span>* Indicati i risultati de<span class=\"_ _3\"></span>lle societ\u00e0 in conformit<span class=\"_ _3\"></span>\u00e0 ai principi contabili in<span class=\"_ _3\"></span>ternazionali<span class=\"_ _254\"> </span>** Societ\u00e0 facenti parte <span class=\"_ _3\"></span>del consolidato di <span class=\"_ _3\"></span>Eurofrutas; indicati <span class=\"_ _3\"></span>i dati dei singoli bila<span class=\"_ _3\"></span>nci in conformit\u00e0 ai pr<span class=\"_ _3\"></span>incipi contabili internazio<span class=\"_ _3\"></span>nali<span class=\"_ _254\"> </span>*** Societ\u00e0 facenti part<span class=\"_ _3\"></span>e del consolidato d<span class=\"_ _3\"></span>i Fruttica; indicati i <span class=\"_ _3\"></span>dati dei singoli bilanci in<span class=\"_ _254\"> </span>conformit\u00e0 ai pri<span class=\"_ _3\"></span>ncipi contabili internaz<span class=\"_ _3\"></span>ionali<span class=\"_ _254\"> </span>**** Fully diluted ten<span class=\"_ _3\"></span>dendo conto della P<span class=\"_ _3\"></span>ut/call option sul 1<span class=\"_ _3\"></span>3,3% contabilizzata i<span class=\"_ _3\"></span>n base all\u2019\u201danticipate<span class=\"_ _3\"></span>d method\u201d<span class=\"_ _254\"> </span>***** Si segnala che Cape<span class=\"_ _3\"></span>xo presenta una d<span class=\"_ _3\"></span>ata di chiusura dell\u2019<span class=\"_ _3\"></span>esercizio differente <span class=\"_ _3\"></span>rispetto al Gruppo e <span class=\"_ _3\"></span>che a partire dal 1\u00b0 gen<span class=\"_ _3\"></span>naio 2024 sar\u00e0 allineata <span class=\"_ _3\"></span>alle altre so<span class=\"_ _3\"></span>ciet\u00e0<span class=\"_ _254\"> </span>Elenco <span class=\"_ _7\"></span>delle <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _7\"></span>valutate <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>il <span class=\"_ _7\"></span>metodo <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _6\"></span>netto<span class=\"_ _254\"> </span>Denominazione<span class=\"_ _254\"> </span>Sede legale<span class=\"_ _254\"> </span>quota % posseduta dal Gruppo<span class=\"_ _254\"> </span>Capitale<span class=\"_ _254\"> </span>Sociale<span class=\"_ _254\"> </span>Valuta<span class=\"_ _254\"> </span>Diretta<span class=\"_ _254\"> </span>Indiretta<span class=\"_ _254\"> </span>Controllante<span class=\"_ _254\"> </span>Agricola Azzurra S.r.l.<span class=\"_ _254\"> </span>Via Salvador Allende 19, Firenze (Italia)<span class=\"_ _254\"> </span>50,0% <span class=\"_ _4b\"> </span>  <span class=\"_ _154\"> </span>  <span class=\"_ _2f\"> </span>200.000  <span class=\"_ _157\"> </span>\u20ac<span class=\"_ _254\"> </span>Tirrenofruit S.r.l.<span class=\"_ _254\"> </span>Via Salvador Allende 19/G1, Firenze (Italia)  <span class=\"_ _e5\"> </span>16,0%<span class=\"_ _254\"> </span>Orsero Produzione S.r.l.<span class=\"_ _254\"> </span>500.000  <span class=\"_ _4e\"> </span>\u20ac<span class=\"_ _254\"> </span>Fruport Tarragona S.L.<span class=\"_ _254\"> </span>Moll de Reus Port de Tarragona (Spagna)<span class=\"_ _254\"> </span>49,0% <span class=\"_ _4b\"> </span>  <span class=\"_ _154\"> </span>  <span class=\"_ _2f\"> </span>82.473  <span class=\"_ _10e\"> </span> \u20ac<span class=\"_ _254\"> </span>Bonaoro S.L.<span class=\"_ _254\"> </span>Santa Cruz de Tenerife (Spagna) Carretera General del Norte, 23,<span class=\"_ _254\"> </span>La Vera Orotava (LA)   <span class=\"_ _e5\"> </span>50<span class=\"_ _0\"></span>,0%<span class=\"_ _254\"> </span>Hermanos Fern\u00e1ndez L\u00f3pez S.A.<span class=\"_ _254\"> </span>2.000.000  <span class=\"_ _172\"> </span> \u20ac<span class=\"_ _254\"> </span>Mo\u00f1o Azul S.A.<span class=\"_ _254\"> </span>Mo\u00f1o Azul s.a.c.i y A., Buenos Aires, Tucum\u00e0n 117, Piso 8\u00b0, Argentina.  <span class=\"_ _e5\"> </span>19,19%<span class=\"_ _0\"></span> <span class=\"_ _a6\"> </span>Fruttital S.r.l. <span class=\"_ _14b\"> </span>3<span class=\"_ _0\"></span>67.921.764 pesos<span class=\"_ _254\"> </span>Elenco delle altre societ\u00e0 colle<span class=\"_ _3\"></span>gate: Denominazione<span class=\"_ _254\"> </span>Sede legale<span class=\"_ _254\"> </span>quota % posseduta dal Gruppo<span class=\"_ _254\"> </span>Capitale<span class=\"_ _254\"> </span>Sociale<span class=\"_ _254\"> </span>Valuta<span class=\"_ _254\"> </span>Diretta<span class=\"_ _254\"> </span>Indiretta<span class=\"_ _254\"> </span>Controllante<span class=\"_ _254\"> </span>Citrumed S.A.<span class=\"_ _254\"> </span>Bouargoub  (Tunisia)<span class=\"_ _254\"> </span>Borj Hfa\u00efedh-<span class=\"_ _254\"> </span>8040  <span class=\"_ _e5\"> </span>50<span class=\"_ _0\"></span>,0% <span class=\"_ _a5\"> </span>AZ France S.A.S <span class=\"_ _b6\"> </span>200.000  <span class=\"_ _157\"> </span>\u20ac<span class=\"_ _254\"> </span>Decofrut Bcn S.L.<span class=\"_ _254\"> </span>Barcellona (Spagna) - Calle Sicilia 410  <span class=\"_ _e5\"> </span>40,0%<span class=\"_ _254\"> </span>Hermanos Fern\u00e1ndez L\u00f3pez S.A.<span class=\"_ _254\"> </span>500.000  <span class=\"_ _4e\"> </span>\u20ac<span class=\"_ _254\"> </span>Le <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3c\"></span>col<span class=\"_ _0\"></span>legate <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>cui <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>opra <span class=\"_ _3c\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _3f\"></span>livelli <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>rginali <span class=\"_ _3c\"></span>in <span class=\"_ _54\"></span>rapporto <span class=\"_ _3f\"></span>alle <span class=\"_ _3f\"></span>dimens<span class=\"_ _0\"></span>ioni <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>sono <span class=\"_ _3c\"></span>iscritte <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>acquisto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>sott<span class=\"_ _0\"></span>oscrizione <span class=\"_ _3c\"></span>rite<span class=\"_ _0\"></span>nuto <span class=\"_ _3c\"></span>rapprese<span class=\"_ _0\"></span>ntativo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>relativo <span class=\"_ _3c\"></span>fair <span class=\"_ _3f\"></span>value <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>viene<span class=\"_ _254\"> </span>ridotto per e<span class=\"_ _0\"></span>ventuali perdite<span class=\"_ _0\"></span> di valore.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-683": {
   "value": "Societ\u00e0 controllate e criteri di <span class=\"_ _3\"></span>consolidamento<span class=\"_ _254\"> </span>Le <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3\"></span>controllate vengono <span class=\"_ _3\"></span>consolidat<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>artire <span class=\"_ _3\"></span>dalla data <span class=\"_ _4\"></span>in cui <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrollo \u00e8 <span class=\"_ _4\"></span>stato effettivamente <span class=\"_ _3\"></span>ottenuto<span class=\"_ _254\"> </span>dal <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>cessano <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sere <span class=\"_ _3c\"></span>consolidate <span class=\"_ _3c\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>cui <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>controllo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>tra<span class=\"_ _0\"></span>sferito <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fuori <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Grup<span class=\"_ _0\"></span>po. <span class=\"_ _0\"></span>Il<span class=\"_ _254\"> </span>controllo <span class=\"_ _50\"> </span>sulle <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>controllate <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ussiste, <span class=\"_ _5b\"> </span>come <span class=\"_ _5b\"> </span>definito <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _5b\"> </span>principio <span class=\"_ _5b\"> </span>IFRS <span class=\"_ _5b\"> </span>10<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>quand<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _5b\"> </span>\u00e8<span class=\"_ _254\"> </span>esposta a <span class=\"_ _0\"></span>rendimenti <span class=\"_ _0\"></span>variab<span class=\"_ _0\"></span>ili, o detie<span class=\"_ _0\"></span>ne diritti su <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>rendimenti, <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>dal pro<span class=\"_ _0\"></span>prio rapporto <span class=\"_ _0\"></span>con le<span class=\"_ _0\"></span> stesse<span class=\"_ _254\"> </span>e allo<span class=\"_ _0\"></span> stesso <span class=\"_ _0\"></span>tempo ha <span class=\"_ _0\"></span>la ca<span class=\"_ _0\"></span>pacit\u00e0 di <span class=\"_ _0\"></span>incidere <span class=\"_ _0\"></span>su tali<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>ndimenti ese<span class=\"_ _0\"></span>rcitando <span class=\"_ _0\"></span>il propr<span class=\"_ _0\"></span>io potere <span class=\"_ _0\"></span>su ta<span class=\"_ _0\"></span>li entit\u00e0; <span class=\"_ _0\"></span>ci\u00f2<span class=\"_ _254\"> </span>si <span class=\"_ _4\"></span>trad<span class=\"_ _0\"></span>uce <span class=\"_ _4\"></span>so<span class=\"_ _0\"></span>prattutto <span class=\"_ _3\"></span>nel <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>isporre <span class=\"_ _3\"></span>della <span class=\"_ _4\"></span>ma<span class=\"_ _0\"></span>ggioranz<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _4\"></span>voti <span class=\"_ _3\"></span>esercitabili<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ottene<span class=\"_ _0\"></span>ndo <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>\u2019influenza <span class=\"_ _3\"></span>dominant<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>nell\u2019assemble<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>rdinaria. <span class=\"_ _3\"></span>L\u2019esistenza del <span class=\"_ _4\"></span>control<span class=\"_ _0\"></span>lo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>ver<span class=\"_ _0\"></span>ificata <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>volta che <span class=\"_ _4\"></span>fatti e/o <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ircostanze <span class=\"_ _3\"></span>indichino <span class=\"_ _3\"></span>una<span class=\"_ _254\"> </span>variazione <span class=\"_ _59\"> </span>in <span class=\"_ _59\"> </span>uno <span class=\"_ _59\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>su<span class=\"_ _0\"></span>ddetti <span class=\"_ _59\"> </span>elementi <span class=\"_ _59\"> </span>qualif<span class=\"_ _0\"></span>icanti <span class=\"_ _59\"> </span>il <span class=\"_ _59\"> </span>controllo.<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>Le<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>situaz<span class=\"_ _0\"></span>ioni <span class=\"_ _44\"> </span>conta<span class=\"_ _0\"></span>bili <span class=\"_ _59\"> </span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>di<span class=\"_ _254\"> </span>consolidamento<span class=\"_ _0\"></span>  sono<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>redatt<span class=\"_ _0\"></span>e  al <span class=\"_ _3d\"> </span>31 <span class=\"_ _3d\"> </span>di<span class=\"_ _0\"></span>cembre, <span class=\"_ _3d\"> </span>ovver<span class=\"_ _0\"></span>o  a<span class=\"_ _0\"></span>lla  d<span class=\"_ _0\"></span>ata <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>riferim<span class=\"_ _0\"></span>ento <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _3d\"> </span>contabile<span class=\"_ _254\"> </span>consolidata<span class=\"_ _0\"></span>, <span class=\"_ _5c\"> </span>e <span class=\"_ _5f\"> </span>sono <span class=\"_ _5c\"> </span>generalmente <span class=\"_ _5f\"> </span>quelle <span class=\"_ _5f\"> </span>appositamente <span class=\"_ _5f\"> </span>predisposte <span class=\"_ _5f\"> </span>ed <span class=\"_ _5c\"> </span>a<span class=\"_ _0\"></span>pprovate <span class=\"_ _5c\"> </span>d<span class=\"_ _0\"></span>ai <span class=\"_ _5c\"> </span>Cons<span class=\"_ _0\"></span>igli <span class=\"_ _5f\"> </span>di<span class=\"_ _254\"> </span>Amministrazion<span class=\"_ _0\"></span>e delle singole societ\u00e0, opportun<span class=\"_ _0\"></span>amente rettificate, ove necessa<span class=\"_ _0\"></span>rio, per uniformarle ai princ<span class=\"_ _0\"></span>ipi<span class=\"_ _254\"> </span>contabili <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5b\"> </span>Capogruppo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>renderle <span class=\"_ _5b\"> </span>coerent<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>princip<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>contabili <span class=\"_ _5b\"> </span>int<span class=\"_ _0\"></span>ernazionali <span class=\"_ _5b\"> </span>IAS<span class=\"_ _0\"></span>/IFRS. <span class=\"_ _5b\"> </span>Vengono<span class=\"_ _254\"> </span>escluse <span class=\"_ _3\"></span>dal consolidamento <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>metodo <span class=\"_ _3\"></span>integrale <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrollate inattive,<span class=\"_ _3\"></span> quelle <span class=\"_ _4\"></span>per le <span class=\"_ _4\"></span>quali il <span class=\"_ _4\"></span>consolid<span class=\"_ _0\"></span>amento,<span class=\"_ _254\"> </span>per <span class=\"_ _54\"></span>sp<span class=\"_ _0\"></span>ecifica <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>inamica <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ste<span class=\"_ _0\"></span>sse <span class=\"_ _54\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _54\"></span>produc<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>effett<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>rilevanti <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>quelle <span class=\"_ _54\"> </span>cos<span class=\"_ _0\"></span>tituenti <span class=\"_ _5a\"> </span>immobili<span class=\"_ _0\"></span>zzazioni <span class=\"_ _5a\"> </span>poco<span class=\"_ _254\"> </span>significativ<span class=\"_ _0\"></span>e, <span class=\"_ _54\"> </span>sia<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sotto <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>profilo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dell\u2019i<span class=\"_ _0\"></span>nvestimento <span class=\"_ _5a\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>relativ<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>va<span class=\"_ _0\"></span>lori <span class=\"_ _5a\"> </span>patrimo<span class=\"_ _0\"></span>niali <span class=\"_ _5a\"> </span>ed <span class=\"_ _5a\"> </span>economici<span class=\"_ _0\"></span>. <span class=\"_ _54\"></span>Qu<span class=\"_ _0\"></span>este<span class=\"_ _254\"> </span>imprese sono valut<span class=\"_ _0\"></span>ate con i c<span class=\"_ _0\"></span>riteri applicati p<span class=\"_ _0\"></span>er le partecipaz<span class=\"_ _0\"></span>ioni in altre i<span class=\"_ _0\"></span>mprese.<span class=\"_ _254\"> </span>Le partec<span class=\"_ _0\"></span>ipazioni in <span class=\"_ _0\"></span>impres<span class=\"_ _0\"></span>e contro<span class=\"_ _0\"></span>llate sono <span class=\"_ _0\"></span>state d<span class=\"_ _0\"></span>ettagliate nel <span class=\"_ _0\"></span>paragrafo <span class=\"ff7\">\u201c<span class=\"_ _0\"></span>Elenco <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>Societ\u00e0 con<span class=\"_ _0\"></span>solidate<span class=\"_ _254\"> </span></span>integralmente\u201d<span class=\"ff1\"> <span class=\"_ _5b\"> </span>mentre<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>le <span class=\"_ _5b\"> </span>eventuali <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>quo<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>partec<span class=\"_ _0\"></span>ipative <span class=\"_ _5a\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>tate <span class=\"_ _5a\"> </span>i<span class=\"_ _0\"></span>llustrate <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>paragraf<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span></span>\u201cVariazioni<span class=\"_ _0\"></span> dell<span class=\"_ _0\"></span>\u2019area <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>onsolidamento <span class=\"_ _0\"></span>intervenute<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _0\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>successivamente\u201d<span class=\"_ _0\"></span>. <span class=\"ff1\">Il <span class=\"_ _0\"></span>metodo<span class=\"_ _0\"></span> di<span class=\"_ _254\"> </span></span>consolidamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilizzato <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quello <span class=\"_ _3c\"></span>integrale. <span class=\"_ _3c\"></span>I <span class=\"_ _0\"></span>crite<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>adott<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>consol<span class=\"_ _0\"></span>idamento <span class=\"_ _3c\"></span>integrale <span class=\"_ _3c\"></span>sono <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>seguito<span class=\"_ _254\"> </span>esposti.<span class=\"_ _254\"> </span>Le <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le passivit\u00e0, gli oneri <span class=\"_ _3\"></span>e proventi delle en<span class=\"_ _3\"></span>tit\u00e0 consolidate integralmente<span class=\"_ _0\"></span> sono <span class=\"_ _3\"></span>assunti linea per <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>inea,<span class=\"_ _254\"> </span>attribuend<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>terz<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>ov<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>applica<span class=\"_ _0\"></span>bile <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>quota <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ell\u2019utile/perd<span class=\"_ _0\"></span>ita <span class=\"_ _5b\"> </span>dell\u2019esercizio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>lo<span class=\"_ _0\"></span>ro<span class=\"_ _254\"> </span>spettanza; <span class=\"_ _3c\"></span>tali <span class=\"_ _3f\"></span>quote <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>videnziate <span class=\"_ _3c\"></span>separa<span class=\"_ _0\"></span>tamente <span class=\"_ _3c\"></span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _3c\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>\u201cParte<span class=\"_ _0\"></span>cipazioni <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span>terzi\u201d) e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> econom<span class=\"_ _0\"></span>ico <span class=\"_ _0\"></span>(\u201cutile/perd<span class=\"_ _0\"></span>ita a<span class=\"_ _0\"></span>ttribuibile <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>parteci<span class=\"_ _0\"></span>pazioni <span class=\"_ _0\"></span>di ter<span class=\"_ _0\"></span>zi\u201d). <span class=\"_ _0\"></span>Il va<span class=\"_ _0\"></span>lore c<span class=\"_ _0\"></span>ontabile <span class=\"_ _0\"></span>delle<span class=\"_ _254\"> </span>partecipazion<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>detenute <span class=\"_ _5a\"> </span>dalla <span class=\"_ _5a\"> </span>controllante<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e/o <span class=\"_ _5a\"> </span>dalle <span class=\"_ _54\"></span>altre <span class=\"_ _54\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _54\"></span>del <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _54\"></span>vie<span class=\"_ _0\"></span>ne <span class=\"_ _54\"></span>eliminato <span class=\"_ _5a\"> </span>a <span class=\"_ _54\"></span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _54\"></span>della<span class=\"_ _254\"> </span>corrispondente <span class=\"_ _3d\"> </span>fra<span class=\"_ _0\"></span>zione  d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>patrimonio <span class=\"_ _3d\"> </span>netto<span class=\"_ _0\"></span>  delle <span class=\"_ _3d\"> </span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3d\"> </span>partecipate,<span class=\"_ _0\"></span>  ass<span class=\"_ _0\"></span>umendone <span class=\"_ _3d\"> </span>ai <span class=\"_ _3d\"> </span>singoli <span class=\"_ _55\"> </span>elementi<span class=\"_ _254\"> </span>dell\u2019attivo <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>passivo <span class=\"_ _5a\"> </span>patr<span class=\"_ _0\"></span>imoniale <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span>valore <span class=\"_ _5a\"> </span>corren<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>alla <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>acquisizione <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>controllo<span class=\"_ _0\"></span>. <span class=\"_ _54\"> </span>L\u2019e<span class=\"_ _0\"></span>ventuale<span class=\"_ _254\"> </span>differenza positiva tra il valore di <span class=\"_ _3\"></span>carico delle partecipazioni consolidate<span class=\"_ _0\"></span> ed <span class=\"_ _3\"></span>il corrispondente patrimoni<span class=\"_ _0\"></span>o netto<span class=\"_ _254\"> </span>contabile, rettifica<span class=\"_ _0\"></span>to per tener conto del valore corrente alla data di acquisizione dell<span class=\"_ _0\"></span>e attivit\u00e0 e <span class=\"_ _3\"></span>delle passivit\u00e0<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span>viene <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>ttribuita <span class=\"_ _5b\"> </span>alla <span class=\"_ _5b\"> </span>voce <span class=\"_ _5b\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivo <span class=\"_ _5a\"> </span>\u201cAvvia<span class=\"_ _0\"></span>mento\u201d, <span class=\"_ _5b\"> </span>qualora <span class=\"_ _5b\"> </span>invece <span class=\"_ _5b\"> </span>detta <span class=\"_ _5b\"> </span>differe<span class=\"_ _0\"></span>nza <span class=\"_ _5b\"> </span>sia <span class=\"_ _5a\"> </span>ne<span class=\"_ _0\"></span>gativa <span class=\"_ _5b\"> </span>essa <span class=\"_ _5b\"> </span>viene<span class=\"_ _254\"> </span>rilevata <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>conto <span class=\"_ _5a\"> </span>economic<span class=\"_ _0\"></span>o, <span class=\"_ _54\"></span>come <span class=\"_ _5a\"> </span>previsto <span class=\"_ _5a\"> </span>dall\u2019IF<span class=\"_ _0\"></span>RS <span class=\"_ _54\"></span>3. <span class=\"_ _5a\"> </span>La <span class=\"_ _54\"></span>diffe<span class=\"_ _0\"></span>renza <span class=\"_ _54\"> </span>resi<span class=\"_ _0\"></span>dua <span class=\"_ _5a\"> </span>viene <span class=\"_ _54\"></span>rilevata<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _54\"></span>modo <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"></span>il<span class=\"_ _254\"> </span>bilancio consoli<span class=\"_ _0\"></span>dato presen<span class=\"_ _0\"></span>ti:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">il Capitale sociale, la R<span class=\"_ _0\"></span>iserva legale ed i<span class=\"_ _0\"></span>l Sovrapprezzo <span class=\"_ _0\"></span>azioni, ove esistente<span class=\"_ _0\"></span>, della Capog<span class=\"_ _0\"></span>ruppo;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">le  altre <span class=\"_ _3d\"> </span>Riserve<span class=\"_ _0\"></span>  spec<span class=\"_ _0\"></span>ifiche <span class=\"_ _3d\"> </span>(i.e. <span class=\"_ _3d\"> </span>Riserva <span class=\"_ _55\"> </span>per  differe<span class=\"_ _0\"></span>nze <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>cambio <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>conv<span class=\"_ _0\"></span>ersione, <span class=\"_ _3d\"> </span>Riser<span class=\"_ _0\"></span>va  delle<span class=\"_ _254\"> </span></span></span>rivalutazioni<span class=\"_ _0\"></span> dei piani a ben<span class=\"_ _0\"></span>efici definiti, e<span class=\"_ _0\"></span>cc..) sempre a livello<span class=\"_ _0\"></span> di bilancio <span class=\"_ _0\"></span>consolidato<span class=\"_ _0\"></span>;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">gli <span class=\"_ _3e\"></span>uti<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>e/o<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>perdite <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>nuo<span class=\"_ _0\"></span>vo, <span class=\"_ _3\"></span>rappresentant<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>riserve <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>uti<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>perdite <span class=\"_ _4\"></span>indi<span class=\"_ _0\"></span>vise <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>parteci<span class=\"_ _0\"></span>pate,<span class=\"_ _254\"> </span></span></span>modificate ov<span class=\"_ _0\"></span>e del caso, per<span class=\"_ _0\"></span> riflettere le rettific<span class=\"_ _0\"></span>he di consolidam<span class=\"_ _0\"></span>ento.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-724": {
   "value": "Il va<span class=\"_ _0\"></span>lore c<span class=\"_ _0\"></span>ontabile <span class=\"_ _0\"></span>delle<span class=\"_ _254\"> </span>partecipazion<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>detenute <span class=\"_ _5a\"> </span>dalla <span class=\"_ _5a\"> </span>controllante<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e/o <span class=\"_ _5a\"> </span>dalle <span class=\"_ _54\"></span>altre <span class=\"_ _54\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _54\"></span>del <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _54\"></span>vie<span class=\"_ _0\"></span>ne <span class=\"_ _54\"></span>eliminato <span class=\"_ _5a\"> </span>a <span class=\"_ _54\"></span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _54\"></span>della<span class=\"_ _254\"> </span> corrispondente <span class=\"_ _3d\"> </span>fra<span class=\"_ _0\"></span>zione  d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>patrimonio <span class=\"_ _3d\"> </span>netto<span class=\"_ _0\"></span>  delle <span class=\"_ _3d\"> </span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3d\"> </span>partecipate,<span class=\"_ _0\"></span>  ass<span class=\"_ _0\"></span>umendone <span class=\"_ _3d\"> </span>ai <span class=\"_ _3d\"> </span>singoli <span class=\"_ _55\"> </span>elementi<span class=\"_ _254\"> </span> dell\u2019attivo <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>passivo <span class=\"_ _5a\"> </span>patr<span class=\"_ _0\"></span>imoniale <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span>valore <span class=\"_ _5a\"> </span>corren<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>alla <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>acquisizione <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>controllo<span class=\"_ _0\"></span>. <span class=\"_ _54\"> </span>L\u2019e<span class=\"_ _0\"></span>ventuale<span class=\"_ _254\"> </span> differenza positiva tra il valore di <span class=\"_ _3\"></span>carico delle partecipazioni consolidate<span class=\"_ _0\"></span> ed <span class=\"_ _3\"></span>il corrispondente patrimoni<span class=\"_ _0\"></span>o netto<span class=\"_ _254\"> </span> contabile, rettifica<span class=\"_ _0\"></span>to per tener conto del valore corrente alla data di acquisizione dell<span class=\"_ _0\"></span>e attivit\u00e0 e <span class=\"_ _3\"></span>delle passivit\u00e0<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span> viene <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>ttribuita <span class=\"_ _5b\"> </span>alla <span class=\"_ _5b\"> </span>voce <span class=\"_ _5b\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivo <span class=\"_ _5a\"> </span>\u201cAvvia<span class=\"_ _0\"></span>mento\u201d, <span class=\"_ _5b\"> </span>qualora <span class=\"_ _5b\"> </span>invece <span class=\"_ _5b\"> </span>detta <span class=\"_ _5b\"> </span>differe<span class=\"_ _0\"></span>nza <span class=\"_ _5b\"> </span>sia <span class=\"_ _5a\"> </span>ne<span class=\"_ _0\"></span>gativa <span class=\"_ _5b\"> </span>essa <span class=\"_ _5b\"> </span>viene<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> rilevata <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>conto <span class=\"_ _5a\"> </span>economic<span class=\"_ _0\"></span>o, <span class=\"_ _54\"></span>come <span class=\"_ _5a\"> </span>previsto <span class=\"_ _5a\"> </span>dall\u2019IF<span class=\"_ _0\"></span>RS <span class=\"_ _54\"></span>3. <span class=\"_ _5a\"> </span>La <span class=\"_ _54\"></span>diffe<span class=\"_ _0\"></span>renza <span class=\"_ _54\"> </span>resi<span class=\"_ _0\"></span>dua <span class=\"_ _5a\"> </span>viene <span class=\"_ _54\"></span>rilevata<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _54\"></span>modo <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"></span>il<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> bilancio consoli<span class=\"_ _0\"></span>dato presen<span class=\"_ _0\"></span>ti:<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-684": {
   "value": "<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs57\">Gli <span class=\"_ _3f\"></span>utili <span class=\"_ _54\"></span>o <span class=\"_ _3f\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _3f\"></span>deri<span class=\"_ _0\"></span>vanti <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _3f\"></span>cessione <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>quot<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>partecipazione<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>onsolidate <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>imputati<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs58\">patrimonio <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _5a\"> </span>attribuib<span class=\"_ _0\"></span>ile <span class=\"_ _5a\"> </span>ai <span class=\"_ _5a\"> </span>soc<span class=\"_ _0\"></span>i <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>contro<span class=\"_ _0\"></span>llante <span class=\"_ _5a\"> </span>come <span class=\"_ _5a\"> </span>tra<span class=\"_ _0\"></span>nsazioni <span class=\"_ _5a\"> </span>con <span class=\"_ _5b\"> </span>gli <span class=\"_ _5a\"> </span>az<span class=\"_ _0\"></span>ionisti <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>l\u2019ammo<span class=\"_ _0\"></span>ntare </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs59\">corrispondente  alla  differenza  tra  il <span class=\"_ _5b\"> </span>prezzo  di  vendita  e <span class=\"_ _50\"> </span>la  corrispondente  frazione <span class=\"_ _50\"> </span>del  patrimonio  netto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5a\">consolidato <span class=\"_ _3c\"></span>ceduta. <span class=\"_ _0\"></span>Nel <span class=\"_ _3c\"></span>caso<span class=\"_ _0\"></span> in <span class=\"_ _3c\"></span>cui <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>cessione <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>ermini <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>perdita <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quindi <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>econsolida<span class=\"_ _0\"></span>mento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5b\">della <span class=\"_ _54\"></span>partecipazione, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>differenza <span class=\"_ _54\"></span>tra <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>prezzo <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ven<span class=\"_ _0\"></span>dita <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>corrispondente <span class=\"_ _54\"></span>frazione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>patrimonio <span class=\"_ _54\"></span>netto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5c\">consolidato <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>eduta <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>levata<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>come <span class=\"_ _3f\"></span>utile<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>onto <span class=\"_ _3f\"></span>economico.<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Le <span class=\"_ _3f\"></span>tra<span class=\"_ _0\"></span>nsazioni <span class=\"_ _3f\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>i <span class=\"_ _3f\"></span>sald<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>infr<span class=\"_ _0\"></span>agruppo, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5d\">inclusi eve<span class=\"_ _0\"></span>ntuali ut<span class=\"_ _0\"></span>ili non <span class=\"_ _0\"></span>realizzati <span class=\"_ _0\"></span>verso te<span class=\"_ _0\"></span>rzi derivan<span class=\"_ _0\"></span>ti da <span class=\"_ _0\"></span>rapporti i<span class=\"_ _0\"></span>ntrattenuti c<span class=\"_ _0\"></span>on societ\u00e0<span class=\"_ _0\"></span> del Gru<span class=\"_ _0\"></span>ppo, son<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5e\">eliminati <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _5a\"> </span>effetto <span class=\"_ _5a\"> </span>fiscale<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>se <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ignificat<span class=\"_ _0\"></span>ivo. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5a\"> </span>perdite <span class=\"_ _5a\"> </span>non <span class=\"_ _5a\"> </span>real<span class=\"_ _0\"></span>izzate <span class=\"_ _5a\"> </span>non <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>el<span class=\"_ _0\"></span>iminate,<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5f\">qualora la tra<span class=\"_ _0\"></span>nsazione forni<span class=\"_ _0\"></span>sca evidenza di una<span class=\"_ _0\"></span> riduzione di valore dell\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 tra<span class=\"_ _0\"></span>sferita. Si segnala<span class=\"_ _0\"></span>, pertanto, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs60\">che <span class=\"_ _3c\"></span>con <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>procedura <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>onsolidamento <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>elimina<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>ra<span class=\"_ _0\"></span>pporti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>credito<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _3c\"></span>esistenti <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data <span class=\"_ _3f\"></span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs61\">chiusura <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>bilancio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fra <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>consolid<span class=\"_ _0\"></span>ate, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prove<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>oneri <span class=\"_ _3c\"></span>derivan<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>opera<span class=\"_ _0\"></span>zioni <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ffettuate <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>le </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs62\">societ\u00e0  del  Gruppo <span class=\"_ _50\"> </span>consolida<span class=\"_ _0\"></span>te  con <span class=\"_ _50\"> </span>il  metodo  integrale;  vengono  stornati  i <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ividendi  ricevuti<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>da  societ\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs63\">consolidate <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>metodo <span class=\"_ _54\"></span>integrale <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>svalutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>partecipaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>contabiliz<span class=\"_ _0\"></span>zate <span class=\"_ _54\"></span>nei <span class=\"_ _54\"></span>bilanci <span class=\"_ _54\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>periodo. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs64\">Nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>elisioni <span class=\"_ _3c\"></span>dei <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>aldi <span class=\"_ _3c\"></span>infragruppo <span class=\"_ _3c\"></span>sopra <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>scritti, <span class=\"_ _0\"></span>rientra<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nche <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ventuali <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>acc<span class=\"_ _0\"></span>rediti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs65\">delle  societ\u00e0 <span class=\"_ _50\"> </span>controll<span class=\"_ _0\"></span>ate <span class=\"_ _50\"> </span>consolida<span class=\"_ _0\"></span>te <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span>taliane  nei <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onfronti  della  societ\u00e0 <span class=\"_ _50\"> </span>Capogruppo  per  quanto <span class=\"_ _50\"> </span>riguarda<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs66\">l\u2019Imposta <span class=\"_ _55\"> </span>sul <span class=\"_ _3d\"> </span>Red<span class=\"_ _0\"></span>dito <span class=\"_ _3d\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>Socie<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3d\"> </span>(Ires). <span class=\"_ _55\"> </span>Si <span class=\"_ _3d\"> </span>sott<span class=\"_ _0\"></span>olinea <span class=\"_ _55\"> </span>che  la<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>Capogruppo, <span class=\"_ _55\"> </span>congiuntamente <span class=\"_ _55\"> </span>a <span class=\"_ _3d\"> </span>tutt<span class=\"_ _0\"></span>e <span class=\"_ _3d\"> </span>l<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs67\">controlla<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>italian<span class=\"_ _0\"></span>e, <span class=\"_ _3c\"></span>ad <span class=\"_ _3f\"></span>ecce<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>rmator<span class=\"_ _0\"></span>iale <span class=\"_ _3c\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>ha <span class=\"_ _3f\"></span>optato<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>la <span class=\"_ _3c\"></span>\u201ct<span class=\"_ _0\"></span>onnage <span class=\"_ _3f\"></span>tax\u201d<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>aderiscono <span class=\"_ _54\"></span>al </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs68\">sistema <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>\u201cconsolidato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fiscale<span class=\"_ _0\"></span>\u201d pos<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>capo <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>Orser<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi <span class=\"_ _3c\"></span>degli <span class=\"_ _0\"></span>artt.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>117 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>egg. <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>T.U.I.R.<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>analog<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs69\">sistema \u00e8 <span class=\"_ _4\"></span>stato attivato <span class=\"_ _3\"></span>in Francia <span class=\"_ _4\"></span>rela<span class=\"_ _0\"></span>tivamente alla <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 AZ <span class=\"_ _4\"></span>Franc<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>contr<span class=\"_ _0\"></span>ollate <span class=\"_ _3\"></span>Postifruit e <span class=\"_ _4\"></span>Frutti<span class=\"_ _0\"></span>ca. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6a\">Il <span class=\"_ _55\"> </span>Bilancio <span class=\"_ _55\"> </span>Cons<span class=\"_ _0\"></span>olidato <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>Ors<span class=\"_ _0\"></span>ero <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>redatto<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>euro, <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>rappresenta<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>valuta <span class=\"_ _55\"> </span>funzionale<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>della </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6b\">Capogruppo Orsero <span class=\"_ _0\"></span>e di tut<span class=\"_ _0\"></span>te le societ\u00e0 incluse <span class=\"_ _0\"></span>nell\u2019area<span class=\"_ _0\"></span> di consolidamento<span class=\"_ _0\"></span>, fatta ecc<span class=\"_ _0\"></span>ezione per: </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs6c\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la societ\u00e0 argentina Rost <span class=\"_ _0\"></span>Fruit S.A.; <span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs6d\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">le societ\u00e0 costaricensi S<span class=\"_ _0\"></span>imbarica S<span class=\"_ _0\"></span>.r.l. e Orsero Costa <span class=\"_ _0\"></span>Rica S.r.l.;<span class=\"_ _0\"></span>  </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs6e\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la societ\u00e0 colombiana Si<span class=\"_ _0\"></span>mbacol <span class=\"_ _0\"></span>S.A.S.; </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs6f\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la societ\u00e0 cilena Herma<span class=\"_ _0\"></span>nos Fern\u00e1ndez <span class=\"_ _0\"></span>Chile S.A.; </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs70\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">le <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _54\"></span>messicane <span class=\"_ _54\"></span>Co<span class=\"_ _0\"></span>mercializadora<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>Frutas <span class=\"_ _54\"></span>Aca<span class=\"_ _0\"></span>pulco <span class=\"_ _54\"></span>S.A.C.V. <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>Prod<span class=\"_ _0\"></span>uctores <span class=\"_ _54\"></span>Aguaca<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>Jalisco<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs71\">S.A.C.V. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs72\">I <span class=\"_ _0\"></span>bilanci <span class=\"_ _0\"></span>indi<span class=\"_ _0\"></span>viduali <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ciascuna<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>appartene<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gruppo <span class=\"_ _3c\"></span>vengono <span class=\"_ _0\"></span>preparat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>nella <span class=\"_ _3c\"></span>valuta <span class=\"_ _0\"></span>dell\u2019a<span class=\"_ _0\"></span>mbiente </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs73\">economico prima<span class=\"_ _0\"></span>rio in cui es<span class=\"_ _0\"></span>sa opera (valuta fun<span class=\"_ _0\"></span>zionale). La con<span class=\"_ _0\"></span>versione delle po<span class=\"_ _0\"></span>ste di stato<span class=\"_ _0\"></span> patrimoniale dei </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs74\">bilanci <span class=\"_ _0\"></span>espre<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>moneta <span class=\"_ _0\"></span>diversa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dall\u2019euro <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>effettu<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>applicando <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>cambi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>corre<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>eserc<span class=\"_ _0\"></span>izio. <span class=\"_ _0\"></span>Le <span class=\"_ _3c\"></span>poste<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs75\">di <span class=\"_ _3c\"></span>conto <span class=\"_ _3c\"></span>economico <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3c\"></span>invece <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onvertite <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>cambi <span class=\"_ _3c\"></span>me<span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dell\u2019e<span class=\"_ _0\"></span>sercizio. <span class=\"_ _3c\"></span>Le <span class=\"_ _3c\"></span>differe<span class=\"_ _0\"></span>nze <span class=\"_ _3c\"></span>cambio <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>conversion<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs76\">risultanti <span class=\"_ _3c\"></span>dal <span class=\"_ _3c\"></span>raffronto <span class=\"_ _3c\"></span>tra <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>patrimonio <span class=\"_ _3c\"></span>netto <span class=\"_ _3c\"></span>iniziale <span class=\"_ _3c\"></span>convertito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>mbi <span class=\"_ _0\"></span>corrent<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>medesi<span class=\"_ _0\"></span>mo <span class=\"_ _0\"></span>convertito </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs77\">ai <span class=\"_ _55\"> </span>c<span class=\"_ _0\"></span>ambi <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>torici, <span class=\"_ _55\"> </span>sono <span class=\"_ _56\"> </span>imputa<span class=\"_ _0\"></span>te <span class=\"_ _55\"> </span>alla <span class=\"_ _56\"> </span>voce <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _56\"> </span>netto <span class=\"_ _56\"> </span>\u201cRi<span class=\"_ _3\"></span>serva <span class=\"_ _56\"> </span>per <span class=\"_ _56\"> </span>differenze <span class=\"_ _55\"> </span>di <span class=\"_ _56\"> </span>cambio <span class=\"_ _56\"> </span>alla </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs78\">conversione\u201d. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>io uti<span class=\"_ _0\"></span>lizzati p<span class=\"_ _0\"></span>er la<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>onversione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>bilanci <span class=\"_ _0\"></span>delle<span class=\"_ _0\"></span> soc<span class=\"_ _0\"></span>iet\u00e0 contr<span class=\"_ _0\"></span>ollate <span class=\"_ _0\"></span>estere, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs79\">predisposti <span class=\"_ _0\"></span>in valuta locale,<span class=\"_ _0\"></span> sono riportati nella<span class=\"_ _0\"></span> seguente ta<span class=\"_ _0\"></span>bella:  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs7a\">31.12.2023 <span class=\"_ _45\"> </span>Anno 2023<span class=\"_ _0\"></span> <span class=\"_ _157\"> </span>31.12.2022 <span class=\"_ _45\"> </span>Anno 2022 </div><div class=\"t m0 h4e ff1 fs7 fc0 sc0 ls0 ws0 gs7b\">Peso Argentina <span class=\"_ _9a\"> </span>892,924<span class=\"ff6 fc3\"> <span class=\"_ _f1\"> </span></span>892,924<span class=\"_ _0\"></span> <span class=\"_ _f1\"> </span>188,503  <span class=\"_ _a4\"> </span>188,503 </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7c\">Colon Costa Rica <span class=\"_ _158\"> </span>575,561 <span class=\"_ _75\"> </span>586,940 <span class=\"_ _a7\"> </span>631,449 <span class=\"_ _0\"></span> <span class=\"_ _101\"> </span>680,724  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7d\">Peso Colombia <span class=\"_ _159\"> </span>4.267,52 <span class=\"_ _a4\"> </span>4.675,00 <span class=\"_ _41\"> </span>5.17<span class=\"_ _0\"></span>2,47  <span class=\"_ _11f\"> </span>4.473,28  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7e\">Peso Messico <span class=\"_ _15a\"> </span>18,7230 <span class=\"_ _ef\"> </span>19,1830 <span class=\"_ _1c\"> </span>20,8560  <span class=\"_ _48\"> </span>21,1870  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7f\">Peso Cileno <span class=\"_ _15b\"> </span>977,070 <span class=\"_ _e5\"> </span>908,197 <span class=\"_ _ef\"> </span>913,<span class=\"_ _3\"></span>820  <span class=\"_ _a4\"> </span>917,830  </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs80\">Societ\u00e0 collegate ed altre im<span class=\"_ _3\"></span>prese<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs81\">Le <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _54\"></span>collegat<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3f\"></span>q<span class=\"_ _0\"></span>uelle <span class=\"_ _3f\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sulle <span class=\"_ _54\"></span>quali <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"></span>esercita <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>\u2019influen<span class=\"_ _0\"></span>za <span class=\"_ _3f\"></span>notevole, <span class=\"_ _54\"></span>che <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> <span class=\"_ _3f\"></span>presum<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs82\">sussistere quando la partecipazione \u00e8 compresa tra il <span class=\"_ _3\"></span>20% ed il 50%. <span class=\"_ _3\"></span>Nel bilancio consolidato le partecipazioni<span class=\"_ _254\"> </span> </div>in <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>ti<span class=\"_ _0\"></span>pologie <span class=\"_ _3\"></span>societarie vengono <span class=\"_ _3\"></span>valutate con <span class=\"_ _4\"></span>il metodo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Patrimonio <span class=\"_ _3\"></span>Netto. In <span class=\"_ _4\"></span>applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>tale metodo, le <span class=\"_ _0\"></span>quote<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>pertine<span class=\"_ _0\"></span>nza <span class=\"_ _0\"></span>dei <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>iscritte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3c\"></span>consolida<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>partire<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>l\u2019i<span class=\"_ _0\"></span>nfluenza notevole ha <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>vuto i<span class=\"_ _3\"></span>nizio fino alla <span class=\"_ _3\"></span>data in<span class=\"_ _3\"></span> cui <span class=\"_ _4\"></span>la stessa <span class=\"_ _3\"></span>viene a <span class=\"_ _4\"></span>cess<span class=\"_ _0\"></span>are, <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>il v<span class=\"_ _3\"></span>alore contabile di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>partecipazion<span class=\"_ _0\"></span>i \u00e8 <span class=\"_ _0\"></span>allin<span class=\"_ _0\"></span>eato <span class=\"_ _0\"></span>al <span class=\"_ _3f\"></span>patrimonio <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>socie<span class=\"_ _0\"></span>t\u00e0, <span class=\"_ _0\"></span>rett<span class=\"_ _0\"></span>ificato <span class=\"_ _3c\"></span>ove <span class=\"_ _3c\"></span>necessario <span class=\"_ _3c\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>rifle<span class=\"_ _0\"></span>ttere <span class=\"_ _0\"></span>l\u2019a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _3c\"></span>degli <span class=\"_ _3c\"></span>IFR<span class=\"_ _0\"></span>S nonch\u00e9 <span class=\"_ _0\"></span>agli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ggiori <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>attribuiti <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>/o <span class=\"_ _0\"></span>all\u2019<span class=\"_ _0\"></span>avviamento <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _0\"></span>determinat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>mome<span class=\"_ _0\"></span>nto dell\u2019acquisizio<span class=\"_ _0\"></span>ne, con un pr<span class=\"_ _0\"></span>ocesso analo<span class=\"_ _0\"></span>go a quello utilizza<span class=\"_ _0\"></span>to per le acquis<span class=\"_ _0\"></span>izioni di parteci<span class=\"_ _0\"></span>pazioni di controllo<span class=\"_ _0\"></span>. Nel caso in cui <span class=\"_ _3\"></span>la quota di pertinenza <span class=\"_ _3\"></span>della perdita regis<span class=\"_ _0\"></span>trata da una societ\u00e0 collegata ecceda <span class=\"_ _3\"></span>il valore contabile della parteci<span class=\"_ _0\"></span>pazione (in<span class=\"_ _0\"></span> presenza <span class=\"_ _0\"></span>quindi di un<span class=\"_ _0\"></span> valore n<span class=\"_ _0\"></span>egativo del Pa<span class=\"_ _0\"></span>trimonio Ne<span class=\"_ _0\"></span>tto), s<span class=\"_ _0\"></span>i procede ad<span class=\"_ _0\"></span> azzerare il valore della partec<span class=\"_ _0\"></span>ipazione e la<span class=\"_ _0\"></span> quota delle ulteriori<span class=\"_ _0\"></span> perdite non \u00e8 rileva<span class=\"_ _0\"></span>ta, ad eccezione <span class=\"_ _0\"></span>e nella misura i<span class=\"_ _0\"></span>n cui il Gruppo <span class=\"_ _3c\"></span>abbia <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>bbligo <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>risponder<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ausa <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>ob<span class=\"_ _0\"></span>bligazioni <span class=\"_ _3c\"></span>legali <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mplicite <span class=\"_ _3c\"></span>dell\u2019i<span class=\"_ _0\"></span>mpresa <span class=\"_ _3c\"></span>partecipata<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>nel qual <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>verr\u00e0 <span class=\"_ _0\"></span>rilevato <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>apposito <span class=\"_ _0\"></span>fondo. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>dividend<span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>sempre <span class=\"_ _0\"></span>eliminati <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntero. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>partecipate <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> cui valut<span class=\"_ _0\"></span>a \u00e8 diversa<span class=\"_ _0\"></span> dall\u2019eur<span class=\"_ _0\"></span>o la <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>\u00e8 effettuata<span class=\"_ _0\"></span> applicando il <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>di fin<span class=\"_ _0\"></span>e eserciz<span class=\"_ _0\"></span>io, con le <span class=\"_ _0\"></span>eventuali<span class=\"_ _0\"></span> differenze <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>iginate <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>conversio<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>voci <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>patrimonio <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>mbi <span class=\"_ _0\"></span>finali <span class=\"_ _0\"></span>attua<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>a quelli <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>plicati <span class=\"_ _3c\"></span>alla <span class=\"_ _3f\"></span>fine<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del<span class=\"_ _0\"></span>l\u2019esercizio <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>ecedente <span class=\"_ _3f\"></span>impu<span class=\"_ _0\"></span>tate <span class=\"_ _3c\"></span>diretta<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>patrim<span class=\"_ _0\"></span>onio <span class=\"_ _3c\"></span>netto <span class=\"_ _3f\"></span>consolid<span class=\"_ _0\"></span>ato. <span class=\"_ _3f\"></span>Le partecipazion<span class=\"_ _0\"></span>i rilevanti in s<span class=\"_ _0\"></span>ociet\u00e0 collegate<span class=\"_ _0\"></span> sono assogget<span class=\"_ _0\"></span>tate ad impairm<span class=\"_ _0\"></span>ent test. Non <span class=\"_ _5a\"> </span>suss<span class=\"_ _0\"></span>istono <span class=\"_ _5a\"> </span>restrizion<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>significa<span class=\"_ _0\"></span>tive <span class=\"_ _5a\"> </span>alla <span class=\"_ _5b\"> </span>capacit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _5a\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>collegate <span class=\"_ _5b\"> </span>valutate <span class=\"_ _5b\"> </span>a <span class=\"_ _5a\"> </span>Patrimonio <span class=\"_ _5b\"> </span>Netto <span class=\"_ _5b\"> </span>di trasferire <span class=\"_ _3c\"></span>fon<span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>partecipante,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>tito<span class=\"_ _0\"></span>lo <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>dividend<span class=\"_ _0\"></span>i, <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>imborsi <span class=\"_ _3c\"></span>fin<span class=\"_ _0\"></span>anziamenti <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>ant<span class=\"_ _0\"></span>icipazioni. Tali parteci<span class=\"_ _0\"></span>pazioni sono<span class=\"_ _0\"></span> dettagliate nel<span class=\"_ _0\"></span> paragrafo <span class=\"_ _0\"></span><span class=\"ff7\">\u201cElenco <span class=\"_ _0\"></span>delle Societ\u00e0 va<span class=\"_ _0\"></span>lutate con il <span class=\"_ _0\"></span>metodo del pat<span class=\"_ _0\"></span>rimonio </span>netto\u201d<span class=\"ff1\"> <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>vari<span class=\"_ _0\"></span>azioni <span class=\"_ _4\"></span>ill<span class=\"_ _0\"></span>ustrate <span class=\"_ _4\"></span>nel <span class=\"_ _3\"></span>paragrafo <span class=\"_ _4\"></span><span class=\"ff7\">\u201c<span class=\"_ _0\"></span>Variazio<span class=\"_ _0\"></span>ni <span class=\"_ _4\"></span>dell\u2019area<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>di <span class=\"_ _3\"></span>consolida<span class=\"_ _0\"></span>mento <span class=\"_ _4\"></span>inte<span class=\"_ _0\"></span>rvenute <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orso </span></span>dell\u2019esercizio <span class=\"_ _0\"></span>e successivam<span class=\"_ _0\"></span>ente\u201d.  Vengono <span class=\"_ _3\"></span>escluse <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>consol<span class=\"_ _0\"></span>idamento <span class=\"_ _3\"></span>con il<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>me<span class=\"_ _0\"></span>todo <span class=\"_ _4\"></span>del patrimonio <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>societ\u00e0 collegate <span class=\"_ _4\"></span>minori<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>qua<span class=\"_ _0\"></span>li il <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>per  sp<span class=\"_ _3\"></span>ecifica <span class=\"_ _50\"> </span>dina<span class=\"_ _0\"></span>mica <span class=\"_ _50\"> </span>delle <span class=\"_ _50\"> </span>stess<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _50\"> </span>produce  effetti <span class=\"_ _50\"> </span>rilevanti.  Queste  imprese <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ono valutate con <span class=\"_ _0\"></span>i criteri applica<span class=\"_ _0\"></span>ti per le partecipaz<span class=\"_ _0\"></span>ioni in altre<span class=\"_ _0\"></span> imprese. \u00c8  quest\u2019ul<span class=\"_ _0\"></span>tima  una <span class=\"_ _3d\"> </span>catego<span class=\"_ _0\"></span>ria  residua<span class=\"_ _0\"></span>le  in <span class=\"_ _3d\"> </span>cui  ri<span class=\"_ _0\"></span>entrano  le<span class=\"_ _0\"></span>  societ\u00e0 <span class=\"_ _3d\"> </span>per  le<span class=\"_ _0\"></span>  qual<span class=\"_ _0\"></span>i  il  Gr<span class=\"_ _0\"></span>uppo  deti<span class=\"_ _0\"></span>ene  quote<span class=\"_ _0\"></span> minoritarie <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>sulle <span class=\"_ _5a\"> </span>qua<span class=\"_ _0\"></span>li <span class=\"_ _54\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>esercita<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>alcuna <span class=\"_ _5a\"> </span>influe<span class=\"_ _0\"></span>nza; <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>tali <span class=\"_ _5b\"> </span>partecipazioni, <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>valore <span class=\"_ _5a\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>materiale<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>la valutazione \u00e8 fatta<span class=\"_ _0\"></span> al costo <span class=\"_ _0\"></span>di acquisto o di sott<span class=\"_ _0\"></span>oscrizio<span class=\"_ _0\"></span>ne ritenuto ra<span class=\"_ _0\"></span>ppresentativo d<span class=\"_ _0\"></span>el relativo fair va<span class=\"_ _0\"></span>lue.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-725": {
   "value": "Societ\u00e0 collegate ed altre im<span class=\"_ _3\"></span>prese<span class=\"_ _254\"> </span>Le <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _54\"></span>collegat<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3f\"></span>q<span class=\"_ _0\"></span>uelle <span class=\"_ _3f\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sulle <span class=\"_ _54\"></span>quali <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"></span>esercita <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>\u2019influen<span class=\"_ _0\"></span>za <span class=\"_ _3f\"></span>notevole, <span class=\"_ _54\"></span>che <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> <span class=\"_ _3f\"></span>presum<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>sussistere quando la partecipazione \u00e8 compresa tra il <span class=\"_ _3\"></span>20% ed il 50%. <span class=\"_ _3\"></span>Nel bilancio consolidato le partecipazioni<span class=\"_ _254\"> </span>in <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>ti<span class=\"_ _0\"></span>pologie <span class=\"_ _3\"></span>societarie vengono <span class=\"_ _3\"></span>valutate con <span class=\"_ _4\"></span>il metodo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Patrimonio <span class=\"_ _3\"></span>Netto. In <span class=\"_ _4\"></span>applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>tale metodo, le <span class=\"_ _0\"></span>quote<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>pertine<span class=\"_ _0\"></span>nza <span class=\"_ _0\"></span>dei <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>iscritte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3c\"></span>consolida<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>partire<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>l\u2019i<span class=\"_ _0\"></span>nfluenza notevole ha <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>vuto i<span class=\"_ _3\"></span>nizio fino alla <span class=\"_ _3\"></span>data in<span class=\"_ _3\"></span> cui <span class=\"_ _4\"></span>la stessa <span class=\"_ _3\"></span>viene a <span class=\"_ _4\"></span>cess<span class=\"_ _0\"></span>are, <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>il v<span class=\"_ _3\"></span>alore contabile di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>partecipazion<span class=\"_ _0\"></span>i \u00e8 <span class=\"_ _0\"></span>allin<span class=\"_ _0\"></span>eato <span class=\"_ _0\"></span>al <span class=\"_ _3f\"></span>patrimonio <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>socie<span class=\"_ _0\"></span>t\u00e0, <span class=\"_ _0\"></span>rett<span class=\"_ _0\"></span>ificato <span class=\"_ _3c\"></span>ove <span class=\"_ _3c\"></span>necessario <span class=\"_ _3c\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>rifle<span class=\"_ _0\"></span>ttere <span class=\"_ _0\"></span>l\u2019a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _3c\"></span>degli <span class=\"_ _3c\"></span>IFR<span class=\"_ _0\"></span>S nonch\u00e9 <span class=\"_ _0\"></span>agli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ggiori <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>attribuiti <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>/o <span class=\"_ _0\"></span>all\u2019<span class=\"_ _0\"></span>avviamento <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _0\"></span>determinat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>mome<span class=\"_ _0\"></span>nto dell\u2019acquisizio<span class=\"_ _0\"></span>ne, con un pr<span class=\"_ _0\"></span>ocesso analo<span class=\"_ _0\"></span>go a quello utilizza<span class=\"_ _0\"></span>to per le acquis<span class=\"_ _0\"></span>izioni di parteci<span class=\"_ _0\"></span>pazioni di controllo<span class=\"_ _0\"></span>. Nel caso in cui <span class=\"_ _3\"></span>la quota di pertinenza <span class=\"_ _3\"></span>della perdita regis<span class=\"_ _0\"></span>trata da una societ\u00e0 collegata ecceda <span class=\"_ _3\"></span>il valore contabile della parteci<span class=\"_ _0\"></span>pazione (in<span class=\"_ _0\"></span> presenza <span class=\"_ _0\"></span>quindi di un<span class=\"_ _0\"></span> valore n<span class=\"_ _0\"></span>egativo del Pa<span class=\"_ _0\"></span>trimonio Ne<span class=\"_ _0\"></span>tto), s<span class=\"_ _0\"></span>i procede ad<span class=\"_ _0\"></span> azzerare il valore della partec<span class=\"_ _0\"></span>ipazione e la<span class=\"_ _0\"></span> quota delle ulteriori<span class=\"_ _0\"></span> perdite non \u00e8 rileva<span class=\"_ _0\"></span>ta, ad eccezione <span class=\"_ _0\"></span>e nella misura i<span class=\"_ _0\"></span>n cui il Gruppo <span class=\"_ _3c\"></span>abbia <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>bbligo <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>risponder<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ausa <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>ob<span class=\"_ _0\"></span>bligazioni <span class=\"_ _3c\"></span>legali <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mplicite <span class=\"_ _3c\"></span>dell\u2019i<span class=\"_ _0\"></span>mpresa <span class=\"_ _3c\"></span>partecipata<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>nel qual <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>verr\u00e0 <span class=\"_ _0\"></span>rilevato <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>apposito <span class=\"_ _0\"></span>fondo. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>dividend<span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>sempre <span class=\"_ _0\"></span>eliminati <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntero. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>partecipate <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> cui valut<span class=\"_ _0\"></span>a \u00e8 diversa<span class=\"_ _0\"></span> dall\u2019eur<span class=\"_ _0\"></span>o la <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>\u00e8 effettuata<span class=\"_ _0\"></span> applicando il <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>di fin<span class=\"_ _0\"></span>e eserciz<span class=\"_ _0\"></span>io, con le <span class=\"_ _0\"></span>eventuali<span class=\"_ _0\"></span> differenze <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>iginate <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>conversio<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>voci <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>patrimonio <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>mbi <span class=\"_ _0\"></span>finali <span class=\"_ _0\"></span>attua<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>a quelli <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>plicati <span class=\"_ _3c\"></span>alla <span class=\"_ _3f\"></span>fine<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del<span class=\"_ _0\"></span>l\u2019esercizio <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>ecedente <span class=\"_ _3f\"></span>impu<span class=\"_ _0\"></span>tate <span class=\"_ _3c\"></span>diretta<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>patrim<span class=\"_ _0\"></span>onio <span class=\"_ _3c\"></span>netto <span class=\"_ _3f\"></span>consolid<span class=\"_ _0\"></span>ato. <span class=\"_ _3f\"></span>Le partecipazion<span class=\"_ _0\"></span>i rilevanti in s<span class=\"_ _0\"></span>ociet\u00e0 collegate<span class=\"_ _0\"></span> sono assogget<span class=\"_ _0\"></span>tate ad impairm<span class=\"_ _0\"></span>ent test. Non <span class=\"_ _5a\"> </span>suss<span class=\"_ _0\"></span>istono <span class=\"_ _5a\"> </span>restrizion<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>significa<span class=\"_ _0\"></span>tive <span class=\"_ _5a\"> </span>alla <span class=\"_ _5b\"> </span>capacit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _5a\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>collegate <span class=\"_ _5b\"> </span>valutate <span class=\"_ _5b\"> </span>a <span class=\"_ _5a\"> </span>Patrimonio <span class=\"_ _5b\"> </span>Netto <span class=\"_ _5b\"> </span>di trasferire <span class=\"_ _3c\"></span>fon<span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>partecipante,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>tito<span class=\"_ _0\"></span>lo <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>dividend<span class=\"_ _0\"></span>i, <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>imborsi <span class=\"_ _3c\"></span>fin<span class=\"_ _0\"></span>anziamenti <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>ant<span class=\"_ _0\"></span>icipazioni. Tali parteci<span class=\"_ _0\"></span>pazioni sono<span class=\"_ _0\"></span> dettagliate nel<span class=\"_ _0\"></span> paragrafo <span class=\"_ _0\"></span><span class=\"ff7\">\u201cElenco <span class=\"_ _0\"></span>delle Societ\u00e0 va<span class=\"_ _0\"></span>lutate con il <span class=\"_ _0\"></span>metodo del pat<span class=\"_ _0\"></span>rimonio </span>netto\u201d<span class=\"ff1\"> <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>vari<span class=\"_ _0\"></span>azioni <span class=\"_ _4\"></span>ill<span class=\"_ _0\"></span>ustrate <span class=\"_ _4\"></span>nel <span class=\"_ _3\"></span>paragrafo <span class=\"_ _4\"></span><span class=\"ff7\">\u201c<span class=\"_ _0\"></span>Variazio<span class=\"_ _0\"></span>ni <span class=\"_ _4\"></span>dell\u2019area<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>di <span class=\"_ _3\"></span>consolida<span class=\"_ _0\"></span>mento <span class=\"_ _4\"></span>inte<span class=\"_ _0\"></span>rvenute <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orso </span></span>dell\u2019esercizio <span class=\"_ _0\"></span>e successivam<span class=\"_ _0\"></span>ente\u201d.  Vengono <span class=\"_ _3\"></span>escluse <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>consol<span class=\"_ _0\"></span>idamento <span class=\"_ _3\"></span>con il<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>me<span class=\"_ _0\"></span>todo <span class=\"_ _4\"></span>del patrimonio <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>societ\u00e0 collegate <span class=\"_ _4\"></span>minori<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>qua<span class=\"_ _0\"></span>li il <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>per  sp<span class=\"_ _3\"></span>ecifica <span class=\"_ _50\"> </span>dina<span class=\"_ _0\"></span>mica <span class=\"_ _50\"> </span>delle <span class=\"_ _50\"> </span>stess<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _50\"> </span>produce  effetti <span class=\"_ _50\"> </span>rilevanti.  Queste  imprese <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ono valutate con <span class=\"_ _0\"></span>i criteri applica<span class=\"_ _0\"></span>ti per le partecipaz<span class=\"_ _0\"></span>ioni in altre<span class=\"_ _0\"></span> imprese. \u00c8  quest\u2019ul<span class=\"_ _0\"></span>tima  una <span class=\"_ _3d\"> </span>catego<span class=\"_ _0\"></span>ria  residua<span class=\"_ _0\"></span>le  in <span class=\"_ _3d\"> </span>cui  ri<span class=\"_ _0\"></span>entrano  le<span class=\"_ _0\"></span>  societ\u00e0 <span class=\"_ _3d\"> </span>per  le<span class=\"_ _0\"></span>  qual<span class=\"_ _0\"></span>i  il  Gr<span class=\"_ _0\"></span>uppo  deti<span class=\"_ _0\"></span>ene  quote<span class=\"_ _0\"></span> minoritarie <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>sulle <span class=\"_ _5a\"> </span>qua<span class=\"_ _0\"></span>li <span class=\"_ _54\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>esercita<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>alcuna <span class=\"_ _5a\"> </span>influe<span class=\"_ _0\"></span>nza; <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>tali <span class=\"_ _5b\"> </span>partecipazioni, <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>valore <span class=\"_ _5a\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>materiale<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>la valutazione \u00e8 fatta<span class=\"_ _0\"></span> al costo <span class=\"_ _0\"></span>di acquisto o di sott<span class=\"_ _0\"></span>oscrizio<span class=\"_ _0\"></span>ne ritenuto ra<span class=\"_ _0\"></span>ppresentativo d<span class=\"_ _0\"></span>el relativo fair va<span class=\"_ _0\"></span>lue.<span class=\"_ _254\"> </span><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs27c\">Partecipazioni <span class=\"_ _3\"></span>contabilizzate con il metodo de<span class=\"_ _4\"></span>l<span class=\"_ _0\"></span> patrimonio<span class=\"_ _254\"> </span> </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs27d\">netto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs27e\">Sono <span class=\"_ _3f\"></span>costitui<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>da <span class=\"_ _3f\"></span>partec<span class=\"_ _0\"></span>ipazioni <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3f\"></span>collegate <span class=\"_ _54\"></span>valutate <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>etodo <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>patrimo<span class=\"_ _0\"></span>nio <span class=\"_ _3f\"></span>netto <span class=\"_ _3f\"></span>cos<span class=\"_ _0\"></span>\u00ec <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs27f\">riportato nel ca<span class=\"_ _0\"></span>pitolo \u201cPrin<span class=\"_ _0\"></span>cipi di consolidam<span class=\"_ _0\"></span>ento ed a<span class=\"_ _0\"></span>rea di consolidam<span class=\"_ _0\"></span>ento\u201d.<span class=\"ff2\"> <span class=\"_ _1\"> </span></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-753": {
   "value": "Vengono <span class=\"_ _3\"></span>escluse <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>consol<span class=\"_ _0\"></span>idamento <span class=\"_ _3\"></span>con il<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>me<span class=\"_ _0\"></span>todo <span class=\"_ _4\"></span>del patrimonio <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>societ\u00e0 collegate <span class=\"_ _4\"></span>minori<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>qua<span class=\"_ _0\"></span>li il <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>per  sp<span class=\"_ _3\"></span>ecifica <span class=\"_ _50\"> </span>dina<span class=\"_ _0\"></span>mica <span class=\"_ _50\"> </span>delle <span class=\"_ _50\"> </span>stess<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _50\"> </span>produce  effetti <span class=\"_ _50\"> </span>rilevanti.  Queste  imprese <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ono valutate con <span class=\"_ _0\"></span>i criteri applica<span class=\"_ _0\"></span>ti per le partecipaz<span class=\"_ _0\"></span>ioni in altre<span class=\"_ _0\"></span> imprese. \u00c8  quest\u2019ul<span class=\"_ _0\"></span>tima  una <span class=\"_ _3d\"> </span>catego<span class=\"_ _0\"></span>ria  residua<span class=\"_ _0\"></span>le  in <span class=\"_ _3d\"> </span>cui  ri<span class=\"_ _0\"></span>entrano  le<span class=\"_ _0\"></span>  societ\u00e0 <span class=\"_ _3d\"> </span>per  le<span class=\"_ _0\"></span>  qual<span class=\"_ _0\"></span>i  il  Gr<span class=\"_ _0\"></span>uppo  deti<span class=\"_ _0\"></span>ene  quote<span class=\"_ _0\"></span> minoritarie <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>sulle <span class=\"_ _5a\"> </span>qua<span class=\"_ _0\"></span>li <span class=\"_ _54\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>esercita<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>alcuna <span class=\"_ _5a\"> </span>influe<span class=\"_ _0\"></span>nza; <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>tali <span class=\"_ _5b\"> </span>partecipazioni, <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>valore <span class=\"_ _5a\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>materiale<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>la valutazione \u00e8 fatta<span class=\"_ _0\"></span> al costo <span class=\"_ _0\"></span>di acquisto o di sott<span class=\"_ _0\"></span>oscrizio<span class=\"_ _0\"></span>ne ritenuto ra<span class=\"_ _0\"></span>ppresentativo d<span class=\"_ _0\"></span>el relativo fair va<span class=\"_ _0\"></span>lue.<span class=\"_ _254\"> </span>Informativa su partecip<span class=\"_ _3\"></span>azioni in altre i<span class=\"_ _3\"></span>mprese Il <span class=\"_ _3c\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>consolidato <span class=\"_ _3f\"></span>deve <span class=\"_ _3f\"></span>essere <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>datto <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>conform<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3c\"></span>all\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>12, <span class=\"_ _3c\"></span>\u201cin<span class=\"_ _0\"></span>formativa<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>su <span class=\"_ _3c\"></span>parteci<span class=\"_ _0\"></span>pazione <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>altre<span class=\"_ _0\"></span> imprese\u201d che include tut<span class=\"_ _0\"></span>te le <span class=\"_ _3\"></span>disposizion<span class=\"_ _0\"></span>i in materia di informativa in precedenz<span class=\"_ _0\"></span>a incluse nello IAS 27 relativo<span class=\"_ _0\"></span> al <span class=\"_ _54\"></span>Bilancio <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>onsolidato, <span class=\"_ _54\"></span>nonch\u00e9 <span class=\"_ _54\"></span>tutte <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>disposizioni <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>informativa<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>dello <span class=\"_ _54\"></span>IAS <span class=\"_ _54\"></span>31 <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>dello <span class=\"_ _54\"></span>IAS <span class=\"_ _3f\"></span>2<span class=\"_ _0\"></span>8 <span class=\"_ _3f\"></span>relativa <span class=\"_ _54\"></span>alle<span class=\"_ _0\"></span> partecipazion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3e\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _4\"></span>contr<span class=\"_ _0\"></span>ollate, <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>giuntamente <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrollate, <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ollegate <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>veicoli <span class=\"_ _4\"></span>strut<span class=\"_ _0\"></span>turati e <span class=\"_ _5b\"> </span>prevede <span class=\"_ _5b\"> </span>inoltre <span class=\"_ _5b\"> </span>nuov<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>casistiche <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>informa<span class=\"_ _0\"></span>tiva. <span class=\"_ _5b\"> </span>La<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>finalit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>richiedere <span class=\"_ _5b\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>un\u2019e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _5b\"> </span>di indicare <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>informazion<span class=\"_ _0\"></span>i ch<span class=\"_ _0\"></span>e perm<span class=\"_ _0\"></span>ettano <span class=\"_ _0\"></span>agli u<span class=\"_ _0\"></span>tilizzatori <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>re la<span class=\"_ _0\"></span> natura<span class=\"_ _0\"></span> ed <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>derivanti<span class=\"_ _0\"></span> dalle <span class=\"_ _3d\"> </span>sue <span class=\"_ _55\"> </span>partecipazioni <span class=\"_ _55\"> </span>in <span class=\"_ _3d\"> </span>altre <span class=\"_ _3d\"> </span>entit\u00e0<span class=\"_ _0\"></span>  e<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>gli <span class=\"_ _55\"> </span>effetti <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ta<span class=\"_ _0\"></span>li <span class=\"_ _3d\"> </span>partecipazioni<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>sulla <span class=\"_ _55\"> </span>Situazione <span class=\"_ _3d\"> </span>patrimo<span class=\"_ _0\"></span>niale-<span class=\"_ _254\"> </span>finanziaria, s<span class=\"_ _0\"></span>ul risultato econ<span class=\"_ _0\"></span>omico e sui flussi f<span class=\"_ _0\"></span>inanzia<span class=\"_ _0\"></span>ri.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-685": {
   "value": "Area di consolidamento<span class=\"_ _3\"></span> L\u2019area di <span class=\"_ _3\"></span>consolida<span class=\"_ _0\"></span>mento \u00e8 <span class=\"_ _3\"></span>specificatamente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dettagliat<span class=\"_ _0\"></span>a e <span class=\"_ _4\"></span>corre<span class=\"_ _0\"></span>data delle <span class=\"_ _3\"></span>ulteriori<span class=\"_ _0\"></span> informazioni come <span class=\"_ _3\"></span>richieste dalla normativa<span class=\"_ _0\"></span>, in particol<span class=\"_ _0\"></span>are IFRS 10 e 12 <span class=\"_ _0\"></span>e gli art. 38<span class=\"_ _0\"></span> e 39 del D.Lgs 127/91<span class=\"_ _0\"></span>, nella presente <span class=\"_ _0\"></span>nota illustrativa<span class=\"_ _0\"></span>. Vengono di segui<span class=\"_ _0\"></span>to riportati gli elenc<span class=\"_ _0\"></span>hi delle societ\u00e0 <span class=\"_ _0\"></span>consolidate con il metod<span class=\"_ _0\"></span>o integrale, in quanto<span class=\"_ _0\"></span> controllate direttamente<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>ind<span class=\"_ _0\"></span>irettamente, <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>que<span class=\"_ _0\"></span>lle <span class=\"_ _3f\"></span>valutate <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>quelle <span class=\"_ _54\"></span>valutate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l costo.<span class=\"ff2\"> <span class=\"_ _1\"> </span></span><div class=\"t m0 h42 ff3 fs12 fc4 sc0 ls0 ws0 gsae\">Elenco delle so<span class=\"_ _3\"></span>ciet\u00e0 consolidate integralme<span class=\"_ _3\"></span>nte  </div><div class=\"t m0 h50 ff3 fs16 fc2 sc0 ls0 ws0 gsaf\">Denominazione <span class=\"_ _15c\"> </span>Sede legale </div><div class=\"t m0 h50 ff3 fs16 fc2 sc0 ls0 ws0 gsb0\">        quota % posseduta dal G<span class=\"_ _0\"></span>ruppo </div><div class=\"t m0 h50 ff3 fs16 fc2 sc0 ls0 ws0 gsb1\">Capitale </div><div class=\"t m0 h50 ff3 fs16 fc2 sc0 ls0 ws0 gsb2\">Sociale </div><div class=\"t m0 h50 ff3 fs16 fc2 sc0 ls0 ws0 gsb3\">Risultato *<span class=\"_ _254\"> </span></div><div class=\"t m0 h50 ff3 fs16 fc2 sc0 ls0 ws0 gsb4\">Valuta<span class=\"_ _254\"> </span></div><div class=\"t m0 h50 ff3 fs16 fc2 sc0 ls0 ws0 gsb5\">Diretta <span class=\"_ _45\"> </span>Indir<span class=\"_ _0\"></span>etta<span class=\"_ _254\"> </span></div><div class=\"t m0 h50 ff3 fs16 fc2 sc0 ls0 ws0 gsb6\">Controllante </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsb7\">AZ France S.A.S. <span class=\"_ _15d\"> </span>Cavaillon (Francia) - 56, Ave<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ue JP Boitelet<span class=\"_ _3\"></span> <span class=\"_ _6c\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _15e\"> </span>3.360.000  <span class=\"_ _155\"> </span>2.038.500  <span class=\"_ _6d\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsb8\">Bauza S.A.S. <span class=\"_ _15f\"> </span>Rouen - Avenue du Co<span class=\"_ _3\"></span>mmandant Bicher<span class=\"_ _3\"></span>ay <span class=\"_ _160\"> </span>  <span class=\"_ _12d\"> </span>9<span class=\"_ _0\"></span>6,36%<span class=\"_ _3\"></span> <span class=\"_ _139\"> </span>B<span class=\"_ _0\"></span>lampin S.A.S. <span class=\"_ _2f\"> </span>513.100  <span class=\"_ _161\"> </span>1.125.372  <span class=\"_ _11b\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsb9\">Bella Frutta S.A. <span class=\"_ _36\"> </span>Atene (Grecia) - 4 Tavro<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span> Str., Ag. I<span class=\"_ _3\"></span>oannis Rentis <span class=\"_ _154\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _15e\"> </span>1.756.800  <span class=\"_ _4b\"> </span>1.1<span class=\"_ _0\"></span>43.901 <span class=\"_ _3\"></span> <span class=\"_ _11b\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsba\">Blampin S.A.S. <span class=\"_ _be\"> </span>Marseille - Min Les Arnava<span class=\"_ _3\"></span>ux <span class=\"_ _162\"> </span>93,30%**** <span class=\"_ _78\"> </span>  <span class=\"_ _163\"> </span>  <span class=\"_ _15e\"> </span>3.019<span class=\"_ _3\"></span>.612  <span class=\"_ _164\"> </span>8.035.518  <span class=\"_ _13a\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsbb\">Blampin Fruit Import<span class=\"_ _3\"></span> <span class=\"_ _ea\"> </span>Ru<span class=\"_ _0\"></span>ngis - 25 r<span class=\"_ _3\"></span>ue de Montpellier <span class=\"_ _158\"> </span>  <span class=\"_ _163\"> </span>97,01% <span class=\"_ _40\"> </span>B<span class=\"_ _0\"></span>lampin <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _66\"> </span>1.335.894  <span class=\"_ _45\"> </span>1.377.435  <span class=\"_ _139\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsbc\">Blampin Nice S.A.S. <span class=\"_ _37\"> </span>Nice - Min Saint Augustin Pal 2<span class=\"_ _3\"></span> <span class=\"_ _165\"> </span>  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Blampin <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _66\"> </span>1.200.000  <span class=\"_ _53\"> </span>1.995.563 <span class=\"_ _3\"></span> <span class=\"_ _161\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsbd\">Blampin Service S.A.S.U.<span class=\"_ _4\"></span> <span class=\"_ _110\"> </span>Marseille - Min Les Ar<span class=\"_ _3\"></span>navaux <span class=\"_ _162\"> </span>  <span class=\"_ _12d\"> </span>100,00% <span class=\"_ _4f\"> </span>Blampin S.A.S. <span class=\"_ _66\"> </span>10.000 <span class=\"_ _3\"></span> <span class=\"_ _10e\"> </span>81.089  <span class=\"_ _46\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsbe\">Capexo S.A.S.****<span class=\"_ _3\"></span>* <span class=\"_ _8b\"> </span>Chevilly-Lar<span class=\"_ _3\"></span>ue - 32-34 aven<span class=\"_ _3\"></span>ue Georges Guy<span class=\"_ _3\"></span>nemer <span class=\"_ _6f\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _163\"> </span>  <span class=\"_ _166\"> </span>300.000  <span class=\"_ _a3\"> </span>4.174.674  <span class=\"_ _af\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsbf\">Comercializadora de Fr<span class=\"_ _3\"></span>utas S.A.C.V.<span class=\"_ _254\"> </span></div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsc0\">Tinguindin (Mexico) - Car<span class=\"_ _3\"></span>retera Zamora-Los <span class=\"_ _3\"></span>Reyes km. 37,5 </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsc1\">  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>AZ Fr<span class=\"_ _3\"></span>ance S.A.S. <span class=\"_ _e8\"> </span>3.299.376  <span class=\"_ _4b\"> </span>1.968.229  <span class=\"_ _13a\"> </span> pesos </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsc2\">Cosiarma S.p.A. <span class=\"_ _167\"> </span>Genova (Italia) - via Opera<span class=\"_ _3\"></span>i 20 <span class=\"_ _2b\"> </span>10<span class=\"_ _0\"></span>0,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _166\"> </span>2.600.000  <span class=\"_ _92\"> </span>27.988.275  <span class=\"_ _4e\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsc3\">Couton S.A.S. <span class=\"_ _168\"> </span>Tours - March\u00e8<span class=\"_ _3\"></span> de Gros de Rochepinard <span class=\"_ _167\"> </span>  <span class=\"_ _163\"> </span>98,91% <span class=\"_ _40\"> </span>Blampin S.A.S. <span class=\"_ _2f\"> </span>810.080  <span class=\"_ _140\"> </span>450.439  <span class=\"_ _49\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsc4\">D'Oriano <span class=\"_ _dd\"> </span>Nice - Min Saint A<span class=\"_ _3\"></span>ugustin Pal 13 <span class=\"_ _169\"> </span>  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Blampin <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _66\"> </span>98.400  <span class=\"_ _11b\"> </span>602.665  <span class=\"_ _49\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsc5\">Eurofrutas S.A.** <span class=\"_ _9e\"> </span>Alverca (Portogall<span class=\"_ _3\"></span>o) - Estrada principal Casal<span class=\"_ _3\"></span> das Areias 205<span class=\"_ _254\"> </span></div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsc6\">100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _166\"> </span>1.1<span class=\"_ _0\"></span>00.753  <span class=\"_ _16a\"> </span>(510.459) <span class=\"_ _40\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsc7\">Fresco Ships' A&amp;F <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _16b\"> </span>Vado Ligure (Italia) - <span class=\"_ _3\"></span>Via Trieste, 25 <span class=\"_ _38\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _15e\"> </span>258.000  <span class=\"_ _16c\"> </span>347.728  <span class=\"_ _77\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsc8\">Fruttica S.A.S.*** <span class=\"_ _d7\"> </span>Cavai<span class=\"_ _0\"></span>llon (<span class=\"_ _3\"></span>Francia) - 89, Chemin <span class=\"_ _4\"></span>du Vi<span class=\"_ _0\"></span>eux Tailla<span class=\"_ _3\"></span>des <span class=\"_ _16d\"> </span>  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Postifruits <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _108\"> </span>100.000  <span class=\"_ _6d\"> </span>622.013  <span class=\"_ _77\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsc9\">Fruttital S.r.l. <span class=\"_ _8e\"> </span>Milano (Italia) - Via Vezza D'Oglio<span class=\"_ _3\"></span> 7 <span class=\"_ _129\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _163\"> </span>  <span class=\"_ _166\"> </span>5.000.000  <span class=\"_ _47\"> </span>5.957.355  <span class=\"_ _161\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsca\">Galandi S.r.l. <span class=\"_ _33\"> </span>Firenze (Italia) - Via S. Allende 19 G1<span class=\"_ _3\"></span> <span class=\"_ _63\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _163\"> </span>  <span class=\"_ _166\"> </span>500.000  <span class=\"_ _a3\"> </span>82.673  <span class=\"_ _14f\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gscb\">GF Solventa S.L. </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gscc\">Barcelona (Spagna) - ME<span class=\"_ _3\"></span>RCABARN<span class=\"_ _3\"></span>A, Calle Longitudinal 7, </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gscd\">83 </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsce\">  <span class=\"_ _12d\"> </span>9<span class=\"_ _0\"></span>9,96% <span class=\"_ _a5\"> </span>Hermanos Fern\u00e1ndez L\u00f3pe<span class=\"_ _3\"></span>z S.A. <span class=\"_ _78\"> </span>50.000  <span class=\"_ _11b\"> </span>(41.826) <span class=\"_ _4a\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gscf\">GP Frutta S.r.l.*** <span class=\"_ _2f\"> </span>Canicatt\u00ec (It<span class=\"_ _3\"></span>alia) - Via S. Sammar<span class=\"_ _3\"></span>tino 37 <span class=\"_ _167\"> </span>  <span class=\"_ _163\"> </span>100,00% <span class=\"_ _4f\"> </span>Postifr<span class=\"_ _3\"></span>uits S.A.S. <span class=\"_ _108\"> </span>10.000  <span class=\"_ _10e\"> </span>(26.183) <span class=\"_ _104\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsd0\">Hermanos Fern\u00e1nde<span class=\"_ _3\"></span>z L\u00f3pez S.A. </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsd1\">Cox (Alicante) - Aven<span class=\"_ _3\"></span>ida de la Industr<span class=\"_ _3\"></span>ia, s/n P.I. San </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsd2\">Fernando </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsd3\">100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _166\"> </span>258.911  <span class=\"_ _af\"> </span>4<span class=\"_ _0\"></span>.150.938  <span class=\"_ _a6\"> </span> \u20ac </div><div class=\"t m0 h54 ff1 fs17 fc0 sc0 ls0 ws0 gsd4\">Hermanos Fern\u00e1nde<span class=\"_ _3\"></span>z Chile S.p.A. <span class=\"_ _142\"> </span>Las Condes (Ch<span class=\"_ _3\"></span>ile) - Avenida Vit<span class=\"_ _3\"></span>acura 2909  <span class=\"_ _37\"> </span>  <span class=\"_ _12d\"> </span>100,00% <span class=\"_ _4f\"> </span>Hermanos Fern\u00e1<span class=\"_ _3\"></span>ndez L\u00f3pez S.A. <span class=\"_ _78\"> </span>10.000.000  <span class=\"_ _60\"> </span>33.189.109  <span class=\"_ _14b\"> </span>pesos </div>I Frutti di Gil S.r.l. <span class=\"_ _160\"> </span>Milano (Italia) - Via Vezz<span class=\"_ _3\"></span>a D'Oglio 7 <span class=\"_ _129\"> </span>51,00%  <span class=\"_ _a8\"> </span> <span class=\"_ _16\"> </span> <span class=\"_ _16e\"> </span>10.000  <span class=\"_ _10e\"> </span>(55.58<span class=\"_ _3\"></span>6) \u20ac<span class=\"_ _254\"> </span>Isa Platanos S.A. <span class=\"_ _15d\"> </span>La Laguna - Tenerife (<span class=\"_ _3\"></span>Spagna) - Los Rodeos <span class=\"_ _3\"></span>Edificio Star <span class=\"_ _16c\"> </span>  <span class=\"_ _163\"> </span>100,00% <span class=\"_ _4f\"> </span>Hermanos Fern\u00e1nde<span class=\"_ _3\"></span>z L\u00f3pez S.A. <span class=\"_ _78\"> </span>641.430  <span class=\"_ _a6\"> </span>49.433  <span class=\"_ _14f\"> </span> \u20ac<span class=\"_ _254\"> </span>Kiwisol LDA**<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>Folgosa (Portogallo) - Rua de <span class=\"_ _3\"></span>Santo Ovidio 21 <span class=\"_ _15c\"> </span>  <span class=\"_ _163\"> </span>99,75% <span class=\"_ _40\"> </span>Eurofrutas S.A.<span class=\"_ _3\"></span> <span class=\"_ _160\"> </span>523.738  <span class=\"_ _a6\"> </span>2.545  <span class=\"_ _16d\"> </span> \u20ac<span class=\"_ _254\"> </span>Mighirian Fr\u00e8re<span class=\"_ _3\"></span>s S.A.S. <span class=\"_ _e0\"> </span>Rungis - 38 Avenue de Lorr<span class=\"_ _3\"></span>aine <span class=\"_ _16f\"> </span>  <span class=\"_ _163\"> </span>100,00% <span class=\"_ _4f\"> </span>Blampin <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _66\"> </span>497.341  <span class=\"_ _a8\"> </span>538.609  <span class=\"_ _170\"> </span> \u20ac<span class=\"_ _254\"> </span>Orsero Costa Rica S.r.l<span class=\"_ _3\"></span>.<span class=\"_ _254\"> </span>San Jose de Costa Rica - <span class=\"_ _3\"></span>Oficientro Ejecut<span class=\"_ _3\"></span>ico La Sabana<span class=\"_ _254\"> </span>Edificio torre 1  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Cosiarm<span class=\"_ _3\"></span>a S.p.A. <span class=\"_ _171\"> </span>215.001.000<span class=\"_ _254\"> </span>76.792.397  <span class=\"_ _153\"> </span>colone<span class=\"_ _254\"> </span>Orsero Produzione <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _16\"> </span>Milano (Italia) - Via Vezza D'Oglio<span class=\"_ _3\"></span> 7 <span class=\"_ _129\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _15e\"> </span>100.000  <span class=\"_ _16c\"> </span>270.8<span class=\"_ _0\"></span>73  <span class=\"_ _49\"> </span> \u20ac<span class=\"_ _254\"> </span>Orsero Servizi S.r.l. <span class=\"_ _a1\"> </span>Milano (Italia) - V<span class=\"_ _3\"></span>ia Vezza D'Oglio<span class=\"_ _3\"></span> 7 <span class=\"_ _129\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _163\"> </span>  <span class=\"_ _166\"> </span>100.000  <span class=\"_ _16c\"> </span>(1<span class=\"_ _0\"></span>00.945) <span class=\"_ _11b\"> </span> \u20ac<span class=\"_ _254\"> </span>Postifruits S.A.S.***<span class=\"_ _3\"></span> <span class=\"_ _108\"> </span>Cavaillon (Francia) - 89<span class=\"_ _3\"></span>, Chemin du Vie<span class=\"_ _3\"></span>ux Taillades <span class=\"_ _16d\"> </span>  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _14b\"> </span>AZ France S.A.S. <span class=\"_ _e8\"> </span>7.775  <span class=\"_ _ab\"> </span>1.137.980  <span class=\"_ _af\"> </span> \u20ac<span class=\"_ _254\"> </span>Productores Aguacate J<span class=\"_ _3\"></span>alisco<span class=\"_ _254\"> </span>S.A.C.V.<span class=\"_ _254\"> </span>Ciudad Guzman (Mex<span class=\"_ _3\"></span>ico) - Constitucion 50<span class=\"_ _3\"></span>1 Centro C.P.<span class=\"_ _254\"> </span>49000  <span class=\"_ _12d\"> </span>7<span class=\"_ _0\"></span>0,00%<span class=\"_ _254\"> </span>Comercializadora de Fr<span class=\"_ _3\"></span>utas<span class=\"_ _254\"> </span>S.A.C.V.<span class=\"_ _254\"> </span>12.646.666  <span class=\"_ _98\"> </span>20.023.202  <span class=\"_ _142\"> </span> pesos<span class=\"_ _254\"> </span>R.O.S.T. Fruit S.A.<span class=\"_ _3\"></span> <span class=\"_ _160\"> </span>Buen<span class=\"_ _0\"></span>os Aires <span class=\"_ _3\"></span>(Argentina) - Cor<span class=\"_ _3\"></span>rientes 330 - 6\u00b0 6<span class=\"_ _3\"></span>12 <span class=\"_ _c5\"> </span>80,00% <span class=\"_ _a8\"> </span>20,00% <span class=\"_ _161\"> </span>GF Pro<span class=\"_ _3\"></span>duzione S.r.l. <span class=\"_ _a0\"> </span>24.096.320  <span class=\"_ _172\"> </span>6.434.549  <span class=\"_ _aa\"> </span> pesos<span class=\"_ _254\"> </span>Simba S.p.A. <span class=\"_ _b7\"> </span>Milano (Italia) - Via <span class=\"_ _3\"></span>Vezza D'Oglio 7 <span class=\"_ _129\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _166\"> </span>200.000  <span class=\"_ _a3\"> </span>8.823.099  <span class=\"_ _6d\"> </span> \u20ac<span class=\"_ _254\"> </span>Simbacol S.A.S. <span class=\"_ _7f\"> </span>Medellin (Colombia) - Carr<span class=\"_ _3\"></span>. 25 1 A SUR 155 OF 1840 <span class=\"_ _3\"></span> <span class=\"_ _12f\"> </span>  <span class=\"_ _12d\"> </span>10<span class=\"_ _0\"></span>0,00% <span class=\"_ _14b\"> </span>S<span class=\"_ _0\"></span>imba S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _167\"> </span>50.172.500  <span class=\"_ _98\"> </span>(229.641.054) <span class=\"_ _172\"> </span> pesos<span class=\"_ _254\"> </span>Simbarica S.r.l.<span class=\"_ _254\"> </span>San Jose de Costa Rica - <span class=\"_ _3\"></span>Oficientro Ejecut<span class=\"_ _3\"></span>ico La Sabana<span class=\"_ _254\"> </span>Edificio torre 1  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Simba S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _167\"> </span>100.001.000<span class=\"_ _254\"> </span>(7.384.156) <span class=\"_ _4f\"> </span>colone<span class=\"_ _254\"> </span>Soulage Favarel S.A.S.<span class=\"_ _3\"></span> <span class=\"_ _18\"> </span>Toulouse - 146-200 Avenue des <span class=\"_ _3\"></span>Etats Unis  <span class=\"_ _173\"> </span>  <span class=\"_ _12d\"> </span>1<span class=\"_ _0\"></span>00,00% <span class=\"_ _4f\"> </span>Blampin <span class=\"_ _3\"></span>S.A.S. <span class=\"_ _66\"> </span>483.104 <span class=\"_ _3\"></span> <span class=\"_ _a6\"> </span>831.063  <span class=\"_ _77\"> </span> \u20ac<span class=\"_ _254\"> </span>Thor S.r.l. <span class=\"_ _174\"> </span>Milano (Italia) - Via <span class=\"_ _3\"></span>Vezza D'Oglio 7 <span class=\"_ _129\"> </span>100,00% <span class=\"_ _4f\"> </span>  <span class=\"_ _12d\"> </span>  <span class=\"_ _166\"> </span>10.000  <span class=\"_ _10e\"> </span>22.563  <span class=\"_ _14f\"> </span> \u20ac<span class=\"_ _254\"> </span>* Indicati i risultati de<span class=\"_ _3\"></span>lle societ\u00e0 in conformit<span class=\"_ _3\"></span>\u00e0 ai principi contabili in<span class=\"_ _3\"></span>ternazionali<span class=\"_ _254\"> </span>** Societ\u00e0 facenti parte <span class=\"_ _3\"></span>del consolidato di <span class=\"_ _3\"></span>Eurofrutas; indicati <span class=\"_ _3\"></span>i dati dei singoli bila<span class=\"_ _3\"></span>nci in conformit\u00e0 ai pr<span class=\"_ _3\"></span>incipi contabili internazio<span class=\"_ _3\"></span>nali<span class=\"_ _254\"> </span>*** Societ\u00e0 facenti part<span class=\"_ _3\"></span>e del consolidato d<span class=\"_ _3\"></span>i Fruttica; indicati i <span class=\"_ _3\"></span>dati dei singoli bilanci in<span class=\"_ _254\"> </span>conformit\u00e0 ai pri<span class=\"_ _3\"></span>ncipi contabili internaz<span class=\"_ _3\"></span>ionali<span class=\"_ _254\"> </span>**** Fully diluted ten<span class=\"_ _3\"></span>dendo conto della P<span class=\"_ _3\"></span>ut/call option sul 1<span class=\"_ _3\"></span>3,3% contabilizzata i<span class=\"_ _3\"></span>n base all\u2019\u201danticipate<span class=\"_ _3\"></span>d method\u201d<span class=\"_ _254\"> </span>***** Si segnala che Cape<span class=\"_ _3\"></span>xo presenta una d<span class=\"_ _3\"></span>ata di chiusura dell\u2019<span class=\"_ _3\"></span>esercizio differente <span class=\"_ _3\"></span>rispetto al Gruppo e <span class=\"_ _3\"></span>che a partire dal 1\u00b0 gen<span class=\"_ _3\"></span>naio 2024 sar\u00e0 allineata <span class=\"_ _3\"></span>alle altre so<span class=\"_ _3\"></span>ciet\u00e0<span class=\"_ _254\"> </span><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs20c\">Variazioni <span class=\"_ _56\"> </span>dell\u2019area <span class=\"_ _56\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _56\"> </span>consolidamen<span class=\"_ _3\"></span>to <span class=\"_ _56\"> </span>intervenute <span class=\"_ _56\"> </span>nel <span class=\"_ _56\"> </span>co<span class=\"_ _3\"></span>rso </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs20d\">dell\u2019esercizio e <span class=\"_ _3\"></span>successivamente </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs20e\">Relativamente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>inte<span class=\"_ _0\"></span>rvenute <span class=\"_ _54\"></span>nel <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _54\"></span>del <span class=\"_ _5a\"> </span>2023 <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>segnala, <span class=\"_ _5a\"> </span>come <span class=\"_ _54\"></span>ampiamente <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>escritto, <span class=\"_ _54\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs20f\">partire <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>1\u00b0 <span class=\"_ _3c\"></span>gen<span class=\"_ _0\"></span>naio <span class=\"_ _3f\"></span>2023 <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3c\"></span>entrate <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>fa<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>part<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>dell\u2019<span class=\"_ _0\"></span>area <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cons<span class=\"_ _0\"></span>olidamento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Capexo <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Blam<span class=\"_ _0\"></span>pin <span class=\"_ _3c\"></span>Group <span class=\"_ _3f\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs210\">seguito <span class=\"_ _3f\"></span>dell\u2019ac<span class=\"_ _0\"></span>quisto <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>10<span class=\"_ _0\"></span>0% <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>93<span class=\"_ _0\"></span>,3% <span class=\"_ _3f\"></span>(di <span class=\"_ _3f\"></span>cui <span class=\"_ _3f\"></span>13<span class=\"_ _0\"></span>,3% <span class=\"_ _3f\"></span>opzione <span class=\"_ _3f\"></span>put<span class=\"_ _0\"></span>/call) <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>apitale <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nvestimento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs211\">complessivo di <span class=\"_ _0\"></span>euro 89.684 <span class=\"_ _0\"></span>migliaia. Si se<span class=\"_ _0\"></span>gnala, inoltre<span class=\"_ _0\"></span>, l\u2019acquisizione<span class=\"_ _0\"></span> del 51% di I <span class=\"_ _0\"></span>Frutti di Gil per euro<span class=\"_ _0\"></span> 1.100 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs212\">migliaia. Per ulte<span class=\"_ _0\"></span>riori infor<span class=\"_ _0\"></span>mazioni si r<span class=\"_ _0\"></span>imanda al parag<span class=\"_ _0\"></span>rafo aggregazio<span class=\"_ _0\"></span>ni aziendali<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs213\">A seguito delle operazioni d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>cui sopra la mappa societa<span class=\"_ _0\"></span>ria (nella versione sintet<span class=\"_ _0\"></span>ica, ma pi\u00f9 rappresentativa) si </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs214\">presenta pi\u00f9 sne<span class=\"_ _0\"></span>lla e diretta c<span class=\"_ _0\"></span>ome nella rappresenta<span class=\"_ _0\"></span>zione di cui sott<span class=\"_ _0\"></span>o: </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-642": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsd6\">Aggregazioni aziendali<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd7\">Le <span class=\"_ _3c\"></span>operaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>aggre<span class=\"_ _0\"></span>gazione <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ziendale <span class=\"_ _3c\"></span>(<span class=\"ff7\">business<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>comb<span class=\"_ _0\"></span>ination</span>) <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3c\"></span>conta<span class=\"_ _0\"></span>bilizzate <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>acc<span class=\"_ _0\"></span>ordo <span class=\"_ _3c\"></span>con <span class=\"_ _3f\"></span>l\u2019IFRS <span class=\"_ _3c\"></span>3 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd8\">secondo <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>cos<span class=\"_ _0\"></span>iddetto <span class=\"_ _4\"></span>\u201cacqui<span class=\"_ _0\"></span>sition <span class=\"_ _4\"></span>method\u201d <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>traduc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vazione <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _4\"></span>consolida<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd9\">e <span class=\"_ _5a\"> </span>delle <span class=\"_ _5b\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dell\u2019aggre<span class=\"_ _0\"></span>gata <span class=\"_ _5a\"> </span>come <span class=\"_ _5b\"> </span>se <span class=\"_ _5b\"> </span>fossero <span class=\"_ _5a\"> </span>st<span class=\"_ _0\"></span>ate <span class=\"_ _5a\"> </span>acquis<span class=\"_ _0\"></span>ite <span class=\"_ _5a\"> </span>singolar<span class=\"_ _0\"></span>mente. <span class=\"_ _5a\"> </span>I<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _5a\"> </span>trasferito<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>in </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsda\">un\u2019aggregazion<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ziendale <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span>to <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _54\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>value</span> <span class=\"_ _5a\"> </span>dete<span class=\"_ _0\"></span>rminato <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>somma<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5a\"> </span><span class=\"ff7\">fair <span class=\"_ _5a\"> </span>value</span> <span class=\"_ _5a\"> </span>alla <span class=\"_ _5a\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsdb\">acquisizione, <span class=\"_ _3c\"></span>delle <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rasferite <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ll\u2019acquirente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>preceden<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>soci <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>acquisita<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>sostenute<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a\">dall\u2019ac<span class=\"_ _0\"></span>quirente <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>tali soggetti <span class=\"_ _4\"></span>e delle in<span class=\"_ _3\"></span>teress<span class=\"_ _0\"></span>enze <span class=\"_ _3\"></span>emesse dall\u2019acquirente. Rispetto <span class=\"_ _3\"></span>a quanto <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ppena <span class=\"_ _3\"></span>descritto<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsdc\">si <span class=\"_ _3f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>altr<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>classi <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>(qu<span class=\"_ _0\"></span>ali <span class=\"_ _54\"></span>ad <span class=\"_ _3f\"></span>ese<span class=\"_ _0\"></span>mpio <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>imposte <span class=\"_ _54\"></span>differite<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>ve <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>ve, <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsdd\">attivit\u00e0 e le p<span class=\"_ _3\"></span>assivit\u00e0 per i benefici ai dipendenti, le passivit\u00e0 o <span class=\"_ _3\"></span>strumenti di capitale relativi a pagamenti basati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d\">su <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>dell\u2019impresa <span class=\"_ _0\"></span>acqui<span class=\"_ _0\"></span>sita e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>destina<span class=\"_ _0\"></span>te alla<span class=\"_ _0\"></span> vendita) <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nvece im<span class=\"_ _0\"></span>putati <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e\">loro princi<span class=\"_ _0\"></span>pio di <span class=\"_ _0\"></span>riferiment<span class=\"_ _0\"></span>o. I cos<span class=\"_ _0\"></span>ti correlati <span class=\"_ _0\"></span>all\u2019acqu<span class=\"_ _0\"></span>isizione sono<span class=\"_ _0\"></span> contab<span class=\"_ _0\"></span>ilizzati come <span class=\"_ _0\"></span>spese <span class=\"_ _0\"></span>nei periodi <span class=\"_ _0\"></span>in cu<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f\">tali <span class=\"_ _5c\"> </span>costi <span class=\"_ _5c\"> </span>sono <span class=\"_ _5c\"> </span>sostenuti<span class=\"_ _0\"></span>. <span class=\"_ _5c\"> </span>Nel <span class=\"_ _5c\"> </span>caso <span class=\"_ _5c\"> </span>di <span class=\"_ _5c\"> </span>ag<span class=\"_ _0\"></span>gregazioni <span class=\"_ _5c\"> </span>aziend<span class=\"_ _0\"></span>ali <span class=\"_ _5c\"> </span>avvenute <span class=\"_ _5c\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>fasi, <span class=\"_ _5c\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>partec<span class=\"_ _0\"></span>ipazione<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsde\">precedenteme<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>detenuta dal G<span class=\"_ _3\"></span>ruppo nell\u2019impresa acquisita \u00e8 <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ivalutata al <span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue <span class=\"ff1\">alla <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3\"></span>di acquisizione </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsdf\">del contro<span class=\"_ _0\"></span>llo e l\u2019eventuale u<span class=\"_ _0\"></span>tile o perdita che <span class=\"_ _0\"></span>ne consegue \u00e8 rile<span class=\"_ _0\"></span>vata nel conto<span class=\"_ _0\"></span> economico.<span class=\"_ _254\"> </span>  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse1\">L\u2019avviamento \u00e8 <span class=\"_ _0\"></span>rilevato alla<span class=\"_ _0\"></span> data di acquisiz<span class=\"_ _0\"></span>ione del contr<span class=\"_ _0\"></span>ollo di un\u2019entit\u00e0 ed \u00e8 <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>to per differenza fra:<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gse2\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">il corrispettivo trasfe<span class=\"_ _0\"></span>rito, </span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gse3\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">il <span class=\"_ _5a\"> </span>valore <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _5a\"> </span>i<span class=\"_ _0\"></span>mporti, <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>ac<span class=\"_ _0\"></span>quisizione, <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _5a\"> </span>id<span class=\"_ _0\"></span>entificabili <span class=\"_ _5b\"> </span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>elle<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse4\">passivit\u00e0 assunte<span class=\"_ _0\"></span> identific<span class=\"_ _0\"></span>abili valutate al fair <span class=\"_ _0\"></span>value.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse5\">Se il <span class=\"_ _3\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _3\"></span>delle attivit\u00e0 nette identificabili acquisite \u00e8 <span class=\"_ _3\"></span>superiore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al corrispettivo<span class=\"_ _0\"></span> t<span class=\"_ _3\"></span>rasferito la differenza che<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse6\">emerge, <span class=\"_ _3f\"></span>dopo <span class=\"_ _3f\"></span>aver<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>ver<span class=\"_ _0\"></span>ificato <span class=\"_ _3f\"></span>se <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>value</span> <span class=\"_ _3f\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>cquisite <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>corretto<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>viene <span class=\"_ _3f\"></span>rile<span class=\"_ _0\"></span>vata <span class=\"_ _3c\"></span>nel<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse7\">conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquisizion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>prov<span class=\"_ _0\"></span>ento <span class=\"_ _0\"></span>derivante<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>nsazione <span class=\"_ _0\"></span>conclus<span class=\"_ _0\"></span>a. <span class=\"_ _0\"></span>Se <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>mine<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse8\">dell\u2019esercizio  i<span class=\"_ _3\"></span>n <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ui <span class=\"_ _5b\"> </span>ha <span class=\"_ _50\"> </span>luogo <span class=\"_ _50\"> </span>l\u2019aggregazio<span class=\"_ _0\"></span>ne, <span class=\"_ _5b\"> </span>la <span class=\"_ _50\"> </span>conta<span class=\"_ _0\"></span>bilizzazione  iniziale <span class=\"_ _5b\"> </span>di <span class=\"_ _50\"> </span>una <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ggregazione <span class=\"_ _50\"> </span>aziendale  \u00e8<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse9\">incompleta <span class=\"_ _0\"></span>essa <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>tilizzando <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>vvisori. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>rettifich<span class=\"_ _0\"></span>e de<span class=\"_ _0\"></span>gli im<span class=\"_ _0\"></span>porti <span class=\"_ _0\"></span>provvisori<span class=\"_ _0\"></span> rile<span class=\"_ _0\"></span>vati a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>data<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsea\">di <span class=\"_ _3c\"></span>acquisizion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sono <span class=\"_ _3f\"></span>conta<span class=\"_ _0\"></span>bilizzate <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>ef<span class=\"_ _0\"></span>fetto <span class=\"_ _3c\"></span>retroat<span class=\"_ _0\"></span>tivo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os\u00ec <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>rifletter<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>nuove <span class=\"_ _3c\"></span>info<span class=\"_ _0\"></span>rmazioni <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>prese <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gseb\">fatti <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>circostanze <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>acquisizione <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he, <span class=\"_ _3c\"></span>se <span class=\"_ _3f\"></span>note<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>avreb<span class=\"_ _0\"></span>bero <span class=\"_ _3f\"></span>influenzato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>azione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>egli<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsec\">importi <span class=\"_ _5b\"> </span>rilevati <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>tale<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dat<span class=\"_ _0\"></span>a. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5b\"> </span>periodo <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>valutazion<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>ha <span class=\"_ _5b\"> </span>una <span class=\"_ _5b\"> </span>durata <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>12 <span class=\"_ _5a\"> </span>mes<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>decorrere <span class=\"_ _5b\"> </span>dalla <span class=\"_ _5b\"> </span>data <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsed\">acquisizione. <span class=\"_ _54\"></span>Eventuali <span class=\"_ _3f\"></span>cor<span class=\"_ _0\"></span>rispettivi <span class=\"_ _3f\"></span>sotto<span class=\"_ _0\"></span>posti <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ondizione<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>previst<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>tratto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ag<span class=\"_ _0\"></span>gregazione <span class=\"_ _3f\"></span>azi<span class=\"_ _0\"></span>endale<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsee\">sono <span class=\"_ _57\"> </span>valuta<span class=\"_ _0\"></span>ti <span class=\"_ _57\"> </span>al <span class=\"_ _44\"> </span>fair <span class=\"_ _57\"> </span>valu<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>alla <span class=\"_ _44\"> </span>data <span class=\"_ _57\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>acquisi<span class=\"_ _0\"></span>zione <span class=\"_ _57\"> </span>ed<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>inclusi <span class=\"_ _57\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>dei <span class=\"_ _57\"> </span>cor<span class=\"_ _0\"></span>rispettivi <span class=\"_ _44\"> </span>trasferiti<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsef\">nell\u2019aggregazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>azi<span class=\"_ _0\"></span>endale <span class=\"_ _3\"></span>ai <span class=\"_ _4\"></span>fini <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _3\"></span>dell\u2019avviamento<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>Eventua<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _4\"></span>suc<span class=\"_ _0\"></span>cessive <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>tale<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf0\">fair v<span class=\"_ _3\"></span>alue<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he sono <span class=\"_ _3\"></span>qualificab<span class=\"_ _0\"></span>ili <span class=\"_ _3\"></span>come rettifiche sorte <span class=\"_ _3\"></span>nel p<span class=\"_ _3\"></span>eriod<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>misuraz<span class=\"_ _0\"></span>ione, <span class=\"_ _3\"></span>sono incluse nell\u2019avviamento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf1\">in <span class=\"_ _3f\"></span>modo <span class=\"_ _3f\"></span>retro<span class=\"_ _0\"></span>spettivo. <span class=\"_ _3f\"></span>Dop<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>la <span class=\"_ _54\"></span>rilevazione <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>niziale, <span class=\"_ _3f\"></span>l\u2019a<span class=\"_ _0\"></span>vviamento <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _3c\"></span>misura<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>sto <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>netto <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>riduzioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf2\">valore <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>umulate. <span class=\"_ _54\"></span>Le <span class=\"_ _5a\"> </span>success<span class=\"_ _0\"></span>ive <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>fair <span class=\"_ _5a\"> </span>value <span class=\"_ _5a\"> </span>dei <span class=\"_ _54\"></span>corrispe<span class=\"_ _0\"></span>ttivi <span class=\"_ _54\"></span>potenz<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>vengono <span class=\"_ _5a\"> </span>riconosc<span class=\"_ _0\"></span>iute <span class=\"_ _54\"></span>nel<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf3\">conto <span class=\"_ _3d\"> </span>econo<span class=\"_ _0\"></span>mico <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>economico <span class=\"_ _55\"> </span>complessivo <span class=\"_ _3d\"> </span>se <span class=\"_ _3d\"> </span>il <span class=\"_ _55\"> </span>corrispettivo <span class=\"_ _3d\"> </span>pote<span class=\"_ _0\"></span>nziale <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>un<span class=\"_ _0\"></span>\u2019attivit\u00e0 <span class=\"_ _3d\"> </span>o <span class=\"_ _55\"> </span>passivit\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf4\">finanziaria. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf5\">Di seguito<span class=\"_ _0\"></span> \u00e8 presentato<span class=\"_ _0\"></span> il perc<span class=\"_ _0\"></span>orso metodologico<span class=\"_ _0\"></span> utilizz<span class=\"_ _0\"></span>ato per il pr<span class=\"_ _0\"></span>imo consolida<span class=\"_ _0\"></span>mento inte<span class=\"_ _0\"></span>grale delle<span class=\"_ _0\"></span> societ\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf6\">acquisite cos<span class=\"_ _0\"></span>\u00ec come richiest<span class=\"_ _0\"></span>o dai principi conta<span class=\"_ _0\"></span>bili di rife<span class=\"_ _0\"></span>rimento.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf7\">Le acquisi<span class=\"_ _0\"></span>zioni sono <span class=\"_ _0\"></span>state c<span class=\"_ _0\"></span>ontab<span class=\"_ _0\"></span>ilizzate in c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _0\"></span>con l\u2019<span class=\"_ _0\"></span>IFRS 3 <span class=\"_ _0\"></span>sulle aggrega<span class=\"_ _0\"></span>zioni di <span class=\"_ _0\"></span>imprese c<span class=\"_ _0\"></span>he preved<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf8\">il conformars<span class=\"_ _0\"></span>i alle fasi prev<span class=\"_ _0\"></span>iste nell\u2019applicaz<span class=\"_ _0\"></span>ione dell\u2019<span class=\"ff7\">ac<span class=\"_ _0\"></span>quisition method<span class=\"_ _0\"></span></span>:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gsf9\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">determinazione della d<span class=\"_ _0\"></span>ata di acquis<span class=\"_ _0\"></span>izione del contr<span class=\"_ _0\"></span>ollo,<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gsfa\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">determinazione del corri<span class=\"_ _0\"></span>spettivo compl<span class=\"_ _0\"></span>essivo dell\u2019<span class=\"_ _0\"></span>acquisizione,<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gsfb\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rilevazione e misuraz<span class=\"_ _0\"></span>ione delle attivit\u00e0<span class=\"_ _0\"></span> identificabil<span class=\"_ _0\"></span>i acquisite e de<span class=\"_ _0\"></span>lle passivit\u00e0 a<span class=\"_ _0\"></span>ssunte, </span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gsfc\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rilevazione e <span class=\"_ _3\"></span>misurazion<span class=\"_ _0\"></span>e dell\u2019avviamento o dell\u2019eventu<span class=\"_ _0\"></span>ale utile derivante <span class=\"_ _3\"></span>da una acquisizione a prezzi<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsfd\">favorevoli,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gsfe\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">definizione delle Cas<span class=\"_ _0\"></span>h Generating Un<span class=\"_ _0\"></span>its ed allocazione <span class=\"_ _0\"></span>dell\u2019avviam<span class=\"_ _0\"></span>ento,<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gsff\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">definizione <span class=\"_ _3d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _55\"> </span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>valutazione, <span class=\"_ _55\"> </span>determinazio<span class=\"_ _0\"></span>ne <span class=\"_ _3d\"> </span>de<span class=\"_ _0\"></span>gli <span class=\"_ _55\"> </span>elementi <span class=\"_ _55\"> </span>inclusi <span class=\"_ _3d\"> </span>nell\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs100\">aggregazion<span class=\"_ _0\"></span>e, ivi inclusi i c<span class=\"_ _0\"></span>osti correlati a<span class=\"_ _0\"></span>ll\u2019acquisizion<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs101\">Le <span class=\"_ _54\"></span>operazioni <span class=\"_ _54\"></span>sotto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>riportate <span class=\"_ _54\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>confi<span class=\"_ _0\"></span>gurano <span class=\"_ _54\"></span>come <span class=\"_ _54\"></span>acqui<span class=\"_ _0\"></span>sizione <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>business <span class=\"_ _54\"></span>(b<span class=\"_ _0\"></span>usiness <span class=\"_ _54\"></span>combination)<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>sensi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs102\">della definizi<span class=\"_ _0\"></span>one fornita dal<span class=\"_ _0\"></span>l\u2019IFRS 3.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h64 ff5 fs5 fc4 sc0 ls0 ws0 gs103\">Acquisizione Capexo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs104\">In <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ata 10 <span class=\"_ _4\"></span>genna<span class=\"_ _0\"></span>io 202<span class=\"_ _3\"></span>3 il <span class=\"_ _3\"></span>Gruppo h<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>finalizzato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019accord<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>acquisto del <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>00% della <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 C<span class=\"_ _3\"></span>apexo, societ\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs105\">francese <span class=\"_ _59\"> </span>att<span class=\"_ _0\"></span>iva <span class=\"_ _59\"> </span>n<span class=\"_ _0\"></span>ell\u2019importa<span class=\"_ _0\"></span>zione <span class=\"_ _59\"> </span>e <span class=\"_ _58\"> </span>distribuzione <span class=\"_ _58\"> </span>di <span class=\"_ _58\"> </span>prodotti <span class=\"_ _59\"> </span>orto<span class=\"_ _0\"></span>frutticoli. <span class=\"_ _58\"> </span>Tale <span class=\"_ _58\"> </span>acquisizione <span class=\"_ _58\"> </span>rientra<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs106\">perfettamente nelle linee strategiche annunciate dal <span class=\"_ _3\"></span>Gruppo e <span class=\"_ _3\"></span>permetter\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>insieme all\u2019acquisizion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di Blampin<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs107\">Groupe <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>accele<span class=\"_ _0\"></span>rare <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ma<span class=\"_ _0\"></span>niera <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ignificativa <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cr<span class=\"_ _0\"></span>escita <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>ric<span class=\"_ _0\"></span>avi <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>redditi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>BU<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Distr<span class=\"_ _0\"></span>ibuzione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs108\">raggiungendo in Francia un forte posiz<span class=\"_ _0\"></span>ionamento strategico sul merca<span class=\"_ _0\"></span>to in termini di dimensione<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>gamma dei<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs109\">prodotti <span class=\"_ _0\"></span>e presidio d<span class=\"_ _0\"></span>ei cana<span class=\"_ _0\"></span>li di <span class=\"_ _0\"></span>vendita. N<span class=\"_ _0\"></span>ella stessa<span class=\"_ _0\"></span> data il <span class=\"_ _0\"></span>Gruppo ha<span class=\"_ _0\"></span> assunto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>delle operazioni <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10a\">Capexo <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>isultanze <span class=\"_ _5a\"> </span>economich<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dunque <span class=\"_ _5a\"> </span>inclus<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>int<span class=\"_ _0\"></span>ero <span class=\"_ _5a\"> </span>nel <span class=\"_ _5a\"> </span>conto <span class=\"_ _5b\"> </span>economico <span class=\"_ _5a\"> </span>consolidato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10b\">Gruppo Orsero al 31<span class=\"_ _0\"></span> dicem<span class=\"_ _0\"></span>bre 2023.<span class=\"_ _254\"> </span> </div>Corrispettivo tr<span class=\"_ _0\"></span>asferito<span class=\"_ _254\"> </span>La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sin<span class=\"_ _0\"></span>tetizza il <span class=\"_ _4\"></span>fair value <span class=\"_ _3\"></span>alla data <span class=\"_ _4\"></span>di acquisizione delle <span class=\"_ _3\"></span>principali componenti del <span class=\"_ _4\"></span>corris<span class=\"_ _0\"></span>pettivo<span class=\"_ _254\"> </span>trasferito:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Capexo<span class=\"_ _254\"> </span>Disponibilit\u00e0 <span class=\"_ _24\"> </span>33<span class=\"_ _3\"></span>.000<span class=\"_ _254\"> </span>Corrispettivo potenziale  <span class=\"_ _175\"> </span>10.992<span class=\"_ _254\"> </span>Totale corrispettivo trasf<span class=\"_ _0\"></span>erito  <span class=\"_ _80\"> </span>43.99<span class=\"_ _0\"></span>2 Il corrispettivo dell\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>di Capexo \u00e8 <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isultato pari ad <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span> 43.992 migliaia, di <span class=\"_ _3\"></span>cui euro <span class=\"_ _3\"></span>33.000 migliaia<span class=\"_ _254\"> </span>trasferito <span class=\"_ _3f\"></span>mediante <span class=\"_ _3f\"></span>dispon<span class=\"_ _0\"></span>ibilit\u00e0 <span class=\"_ _3f\"></span>liquide. <span class=\"_ _3f\"></span>Il <span class=\"_ _3c\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>ha <span class=\"_ _3f\"></span>convenuto <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>versare <span class=\"_ _3f\"></span>ai <span class=\"_ _3f\"></span>precedenti <span class=\"_ _3f\"></span>soci <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>Capexo <span class=\"_ _3f\"></span>un<span class=\"_ _254\"> </span>corrispettivo  p<span class=\"_ _3\"></span>otenziale <span class=\"_ _50\"> </span>pari <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>1.575 <span class=\"_ _5b\"> </span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _5b\"> </span>(euro <span class=\"_ _5b\"> </span>10.992<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>migliaia <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ttualizzato) <span class=\"_ _5b\"> </span>ri<span class=\"_ _0\"></span>conducibile <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>lla<span class=\"_ _254\"> </span>clausola di <span class=\"_ _3e\"></span>Earn-out, suddivisi <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>tre <span class=\"_ _3\"></span>tranches <span class=\"_ _3\"></span>annuali <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>pari <span class=\"_ _4\"></span>amm<span class=\"_ _0\"></span>ontare, <span class=\"_ _4\"></span>sub<span class=\"_ _0\"></span>ordina<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>ed <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>gione <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>obiettivi<span class=\"_ _254\"> </span>di redditivit\u00e0<span class=\"_ _0\"></span> (Adjusted EB<span class=\"_ _0\"></span>ITDA) fissati pe<span class=\"_ _0\"></span>r gli esercizi<span class=\"_ _0\"></span> 2023, 2024 e<span class=\"_ _0\"></span> 2025.<span class=\"_ _254\"> </span>Attivit\u00e0 acquis<span class=\"_ _0\"></span>ite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunt<span class=\"_ _0\"></span>e identificabil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Di <span class=\"_ _3\"></span>seguito sono sintetizzati g<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>rilevati con <span class=\"_ _3\"></span>riferimento alle attivit\u00e0 <span class=\"_ _3\"></span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>alle passivit\u00e0 <span class=\"_ _3\"></span>assunte alla<span class=\"_ _254\"> </span>data <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>imo <span class=\"_ _3c\"></span>consolidame<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>(1\u00b0 <span class=\"_ _3c\"></span>gennaio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23) <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>quisita <span class=\"_ _3c\"></span>esp<span class=\"_ _0\"></span>ressi <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>principi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bili<span class=\"_ _254\"> </span>internazionali:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Capexo<span class=\"_ _254\"> </span>Avviamento <span class=\"_ _176\"> </span>-<span class=\"_ _254\"> </span>Attivit\u00e0 immateriali diverse dall\u2019avviamento <span class=\"_ _3a\"> </span>48<span class=\"_ _254\"> </span>Immobili, impianti e macchinar<span class=\"_ _0\"></span>i* <span class=\"_ _177\"> </span>1.813<span class=\"_ _254\"> </span>Partecipazioni contabilizzate con il metodo del patrimonio<span class=\"_ _254\"> </span>netto<span class=\"_ _254\"> </span>-<span class=\"_ _254\"> </span>Attivit\u00e0 finanziarie non correnti<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>304<span class=\"_ _254\"> </span>Attivit\u00e0 fiscali differite <span class=\"_ _8f\"> </span>7<span class=\"_ _254\"> </span>Rimanenze <span class=\"_ _111\"> </span>1.416<span class=\"_ _254\"> </span>Crediti commerciali <span class=\"_ _e6\"> </span>12.526<span class=\"_ _254\"> </span>Attivit\u00e0 fiscali <span class=\"_ _fb\"> </span>(146)<span class=\"_ _254\"> </span>Altri crediti ed altre attivit\u00e0 correnti  <span class=\"_ _91\"> </span>775<span class=\"_ _254\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _146\"> </span>2.82<span class=\"_ _0\"></span>0<span class=\"_ _254\"> </span>Passivit\u00e0 finanziarie* <span class=\"_ _178\"> </span>(3.078)<span class=\"_ _254\"> </span>Altre passivit\u00e0 non correnti <span class=\"_ _68\"> </span>-<span class=\"_ _254\"> </span>Passivit\u00e0 per imposte differite <span class=\"_ _179\"> </span>(58)<span class=\"_ _254\"> </span>Fondi <span class=\"_ _131\"> </span>-<span class=\"_ _254\"> </span>Benefici ai dipendenti <span class=\"_ _1e\"> </span>(30)<span class=\"_ _254\"> </span>Debiti commerciali <span class=\"_ _8c\"> </span>(8.179)<span class=\"_ _254\"> </span>Passivit\u00e0 fiscali <span class=\"_ _12b\"> </span>(460)<span class=\"_ _254\"> </span>Altre passivit\u00e0 correnti <span class=\"_ _125\"> </span>(987)<span class=\"_ _254\"> </span>Totale attivit\u00e0 nette<span class=\"_ _0\"></span> identificabili <span class=\"_ _17a\"> </span>6.772 *I valori non tengono c<span class=\"_ _3\"></span>onto dell\u2019effet<span class=\"_ _3\"></span>to IFRS 16, in quanto ne<span class=\"_ _3\"></span>utro nella deter<span class=\"_ _3\"></span>minazione dell\u2019Avviamento<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2d\"> </span></span>Valutazio<span class=\"_ _0\"></span>ne del fair v<span class=\"_ _0\"></span>alue delle attivit\u00e0 <span class=\"_ _0\"></span>acquisite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunte<span class=\"_ _0\"></span> identifi<span class=\"_ _0\"></span>cabili<span class=\"_ _254\"> </span>Il <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>proceduto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>effettu<span class=\"_ _0\"></span>are <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>es<span class=\"_ _0\"></span>ercizio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>P<span class=\"_ _0\"></span>urchase <span class=\"_ _5b\"> </span>Price<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Allocation <span class=\"_ _5b\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>informazio<span class=\"_ _0\"></span>ni<span class=\"_ _254\"> </span>disponibili; coere<span class=\"_ _0\"></span>ntemente <span class=\"_ _0\"></span>con quanto indic<span class=\"_ _0\"></span>ato dall\u2019IFRS<span class=\"_ _0\"></span> 3.<span class=\"_ _254\"> </span>Le  tecniche  di  valutazione  utilizzate<span class=\"_ _0\"></span>  per<span class=\"_ _3\"></span>  determinar<span class=\"_ _0\"></span>e  il  f<span class=\"_ _3\"></span>air  value  delle  principali  attivit\u00e0<span class=\"_ _0\"></span>  acquisite  sono<span class=\"_ _254\"> </span>riportate di s<span class=\"_ _0\"></span>eguito:<span class=\"_ _254\"> </span>Immobili, <span class=\"_ _0\"></span>impianti e macc<span class=\"_ _0\"></span>hinari<span class=\"_ _254\"> </span>Il <span class=\"_ _5a\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>valore <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ontabile <span class=\"_ _5b\"> </span>alla <span class=\"_ _5b\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>acquisizione <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>ritiene <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>sia<span class=\"_ _254\"> </span>rappresentativo <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>prezzi<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>merca<span class=\"_ _0\"></span>to <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>ele<span class=\"_ _0\"></span>menti <span class=\"_ _55\"> </span>simili, <span class=\"_ _55\"> </span>se <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>isponibili<span class=\"_ _0\"></span>, <span class=\"_ _3d\"> </span>e <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>costi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>sostituzione, <span class=\"_ _55\"> </span>se<span class=\"_ _254\"> </span>appropriat<span class=\"_ _0\"></span>i. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>stima <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>sostituzione <span class=\"_ _3f\"></span>ammor<span class=\"_ _0\"></span>tizzati <span class=\"_ _3c\"></span>rifle<span class=\"_ _0\"></span>tte <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>ettifiche <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3c\"></span>deteriora<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>fis<span class=\"_ _0\"></span>ico <span class=\"_ _3c\"></span>ed<span class=\"_ _254\"> </span>obsolescenz<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>economica <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>funzionale. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>immobiliz<span class=\"_ _0\"></span>zazioni <span class=\"_ _55\"> </span>mater<span class=\"_ _0\"></span>iali <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>composte <span class=\"_ _55\"> </span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _55\"> </span>da<span class=\"_ _254\"> </span>impianti di conservazion<span class=\"_ _0\"></span>e / maturazione, da macchinar<span class=\"_ _0\"></span>i di <span class=\"_ _3\"></span>confezionam<span class=\"_ _0\"></span>ento e migliorie sui magazzini e uffici.<span class=\"_ _254\"> </span>Rimanenze<span class=\"_ _254\"> </span>Il <span class=\"_ _5b\"> </span>fair <span class=\"_ _5b\"> </span>value<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>rima<span class=\"_ _0\"></span>nenze <span class=\"_ _5b\"> </span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _5b\"> </span>calcolato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>prezzo <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>vendita<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5b\"> </span>costi <span class=\"_ _5b\"> </span>st<span class=\"_ _0\"></span>imati <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span>completamento<span class=\"_ _0\"></span> nonch\u00e9 della<span class=\"_ _0\"></span> stima dei costi necessa<span class=\"_ _0\"></span>ri per realizzar<span class=\"_ _0\"></span>e la vendita. Crediti comme<span class=\"_ _0\"></span>rciali<span class=\"_ _254\"> </span>Relativi ai crediti<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>la ven<span class=\"_ _0\"></span>dita di <span class=\"_ _3\"></span>frutta e com<span class=\"_ _0\"></span>prendono importi contrattu<span class=\"_ _0\"></span>ali al netto di eventuali svalutaz<span class=\"_ _0\"></span>ioni<span class=\"_ _254\"> </span>per euro 12.526 <span class=\"_ _0\"></span>migliaia.<span class=\"_ _254\"> </span>Altri credit<span class=\"_ _0\"></span>i ed altre atti<span class=\"_ _0\"></span>vit\u00e0 correnti<span class=\"_ _254\"> </span>Relativi  per  euro <span class=\"_ _3d\"> </span>646  migliaia  a<span class=\"_ _0\"></span>l  credito  per  le  sovvenzion<span class=\"_ _0\"></span>i  da  ricevere  per  a<span class=\"_ _0\"></span>ver  aderito  al  pro<span class=\"_ _0\"></span>gramma<span class=\"_ _254\"> </span>ODEADOM ave<span class=\"_ _0\"></span>nte la finali<span class=\"_ _0\"></span>t\u00e0 di supportare <span class=\"_ _0\"></span>l\u2019importazi<span class=\"_ _0\"></span>one dei prodotti dalla<span class=\"_ _0\"></span> La Reun<span class=\"_ _0\"></span>ione. Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie<span class=\"_ _254\"> </span>Relativi <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quattro <span class=\"_ _54\"></span>finanz<span class=\"_ _0\"></span>iamenti <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _3f\"></span>fis<span class=\"_ _0\"></span>so <span class=\"_ _3f\"></span>ed <span class=\"_ _54\"></span>uno <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _54\"></span>variabile, <span class=\"_ _54\"></span>i <span class=\"_ _3f\"></span>cui <span class=\"_ _54\"></span>fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3f\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>data <span class=\"_ _54\"></span>di<span class=\"_ _254\"> </span>acquisizione a<span class=\"_ _0\"></span>pprossimano <span class=\"_ _0\"></span>i valori nomi<span class=\"_ _0\"></span>nali. Benefici ai <span class=\"_ _0\"></span>dipendenti<span class=\"_ _254\"> </span>La <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>stata <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>lcolata <span class=\"_ _3c\"></span>second<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>metod<span class=\"_ _0\"></span>ologia <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttuariale, <span class=\"_ _3c\"></span>uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>calcolo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>consule<span class=\"_ _0\"></span>nte <span class=\"_ _3c\"></span>ester<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span>(IAS 19). Debiti com<span class=\"_ _0\"></span>merciali Tale passiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 relativa all\u2019a<span class=\"_ _0\"></span>cquisto di frutta.<span class=\"_ _0\"></span><span class=\"ff5\"> <span class=\"_ _4b\"> </span></span>Altre pass<span class=\"_ _0\"></span>ivit\u00e0 correnti Tale <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _55\"> </span>comprende <span class=\"_ _55\"> </span>principalmente <span class=\"_ _3d\"> </span>deb<span class=\"_ _0\"></span>iti <span class=\"_ _3d\"> </span>verso <span class=\"_ _55\"> </span>il  persona<span class=\"_ _0\"></span>le <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>r<span class=\"_ _0\"></span>etribuzioni, <span class=\"_ _55\"> </span>in  qua<span class=\"_ _0\"></span>nto <span class=\"_ _3d\"> </span>vengon<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>corrisposte all\u2019in<span class=\"_ _0\"></span>izio del me<span class=\"_ _0\"></span>se ed il debito pe<span class=\"_ _0\"></span>r \u00abl\u2019Interess<span class=\"_ _0\"></span>ement\u00bb. Determin<span class=\"_ _0\"></span>azione dell\u2019av<span class=\"_ _0\"></span>viamento<span class=\"_ _254\"> </span>L\u2019avviamento <span class=\"_ _3f\"></span>derivant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>dall\u2019a<span class=\"_ _0\"></span>cquisizione, <span class=\"_ _3f\"></span>verificate <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>condizioni <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>iscrivib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>amite <span class=\"_ _3c\"></span>anal<span class=\"_ _0\"></span>isi <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3c\"></span>value<span class=\"_ _254\"> </span>dell\u2019investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>basato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ull\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>ssa <span class=\"_ _5a\"> </span>attes<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>illus<span class=\"_ _0\"></span>trato <span class=\"_ _5a\"> </span>nella<span class=\"_ _254\"> </span>seguente tabella:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Capexo<span class=\"_ _254\"> </span>Fair value del corrispettivo trasferito <span class=\"_ _13e\"> </span>43.<span class=\"_ _3\"></span>992<span class=\"_ _254\"> </span>Fair value delle attivit\u00e0 nette identificabili  <span class=\"_ _168\"> </span>(6.772)<span class=\"_ _254\"> </span>Avviamento  <span class=\"_ _11e\"> </span>37.220<span class=\"_ _0\"></span> L\u2019avviamento <span class=\"_ _3c\"></span>derivan<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>dal<span class=\"_ _0\"></span>l\u2019acquisizione <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>risce <span class=\"_ _0\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _3c\"></span>alle <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenze <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>conosc<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tecnic<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>commerciali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>personale <span class=\"_ _54\"></span>ed <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>ult<span class=\"_ _0\"></span>eriori <span class=\"_ _3c\"></span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>preved<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ottenere <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ll\u2019integrazio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0<span class=\"_ _254\"> </span>acquisita nella<span class=\"_ _0\"></span> BU Distribuz<span class=\"_ _0\"></span>ione del Grup<span class=\"_ _0\"></span>po. Per approfo<span class=\"_ _0\"></span>ndimenti si rinvia<span class=\"_ _0\"></span> al par<span class=\"_ _0\"></span>agrafo \u201cImpairment T<span class=\"_ _0\"></span>est\u201d.<span class=\"_ _254\"> </span>In <span class=\"_ _3\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di posizione finanziaria netta l\u2019acquisizione<span class=\"_ _0\"></span> ha <span class=\"_ _3\"></span>determinato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sul bilancio consolidato un effetto netto<span class=\"_ _254\"> </span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>44<span class=\"_ _0\"></span>.251 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>da<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>dalla <span class=\"_ _5a\"> </span>differenza<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tra <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>corrisp<span class=\"_ _0\"></span>ettivo <span class=\"_ _5a\"> </span>trasferito <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>eur<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>43.992 <span class=\"_ _5a\"> </span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>relativo<span class=\"_ _254\"> </span>all\u2019acquisto<span class=\"_ _0\"></span> del <span class=\"_ _3\"></span>100% della societ\u00e0 e la p<span class=\"_ _3\"></span>osizione finan<span class=\"_ _0\"></span>ziaria passiva della stessa per complessivi netti euro 259<span class=\"_ _254\"> </span>migliaia.<span class=\"_ _254\"> </span>Costi correl<span class=\"_ _0\"></span>ati all\u2019acqui<span class=\"_ _0\"></span>sizione<span class=\"_ _254\"> </span>I costi correlati a<span class=\"_ _0\"></span>ll\u2019acquisizi<span class=\"_ _0\"></span>one sostenuti dal Gru<span class=\"_ _0\"></span>ppo so<span class=\"_ _0\"></span>no stati euro 249 <span class=\"_ _0\"></span>migliaia, spesati <span class=\"_ _0\"></span>nell\u2019esercizio 2<span class=\"_ _0\"></span>022.<span class=\"_ _254\"> </span>Acquisizione Blampin Grou<span class=\"_ _0\"></span>pe<span class=\"_ _254\"> </span>In data 10 g<span class=\"_ _0\"></span>ennaio 2023 il <span class=\"_ _0\"></span>Gruppo ha final<span class=\"_ _0\"></span>izzato l\u2019acc<span class=\"_ _0\"></span>ordo per l\u2019ac<span class=\"_ _0\"></span>quisto dell\u201980% <span class=\"_ _0\"></span>di Blampin Grou<span class=\"_ _0\"></span>pe, gruppo<span class=\"_ _254\"> </span>attivo nell\u2019importazione e <span class=\"_ _3\"></span>distribuzione di prodotti ortofrutticoli. T<span class=\"_ _3\"></span>ale acquisizione rientra perfettamente nelle<span class=\"_ _254\"> </span>linee <span class=\"_ _5a\"> </span>stra<span class=\"_ _0\"></span>tegiche <span class=\"_ _5b\"> </span>annunciat<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>dal <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>permette<span class=\"_ _0\"></span>r\u00e0, <span class=\"_ _5a\"> </span>ins<span class=\"_ _0\"></span>ieme <span class=\"_ _5a\"> </span>all\u2019<span class=\"_ _0\"></span>acquisizione <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>Capexo <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>ccelerare <span class=\"_ _5b\"> </span>in<span class=\"_ _254\"> </span>maniera <span class=\"_ _3c\"></span>significati<span class=\"_ _0\"></span>va <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>crescita <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>ricavi <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>redd<span class=\"_ _0\"></span>itivit\u00e0 <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>BU <span class=\"_ _3c\"></span>Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>raggiungend<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>Fra<span class=\"_ _0\"></span>ncia<span class=\"_ _254\"> </span>un <span class=\"_ _3c\"></span>forte <span class=\"_ _3c\"></span>posiziona<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>strategico <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>term<span class=\"_ _0\"></span>ini <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dime<span class=\"_ _0\"></span>nsione, <span class=\"_ _3c\"></span>gamm<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>prodotti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>pres<span class=\"_ _0\"></span>idio <span class=\"_ _3c\"></span>dei<span class=\"_ _254\"> </span>canali di <span class=\"_ _0\"></span>vendita. Nella stes<span class=\"_ _0\"></span>sa data il Gru<span class=\"_ _0\"></span>ppo ha assunt<span class=\"_ _0\"></span>o il contr<span class=\"_ _0\"></span>ollo delle o<span class=\"_ _0\"></span>perazioni di Bla<span class=\"_ _0\"></span>mpin Groupe l<span class=\"_ _0\"></span>e cui<span class=\"_ _254\"> </span>risultanze <span class=\"_ _0\"></span>economich<span class=\"_ _0\"></span>e sono <span class=\"_ _0\"></span>dunque <span class=\"_ _0\"></span>incluse pe<span class=\"_ _0\"></span>r i<span class=\"_ _0\"></span>ntero nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>consolid<span class=\"_ _0\"></span>ato del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>Orsero al<span class=\"_ _254\"> </span>31 dicembre 20<span class=\"_ _0\"></span>23.<span class=\"_ _254\"> </span>Corrispettivo tr<span class=\"_ _0\"></span>asferito<span class=\"_ _254\"> </span>La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sin<span class=\"_ _0\"></span>tetizza il <span class=\"_ _4\"></span>fair value <span class=\"_ _3\"></span>alla data <span class=\"_ _4\"></span>di acquisizione delle <span class=\"_ _3\"></span>principali componenti del <span class=\"_ _4\"></span>corris<span class=\"_ _0\"></span>pettivo<span class=\"_ _254\"> </span>trasferito:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Blampin Groupe<span class=\"_ _254\"> </span>Disponibilit\u00e0 <span class=\"_ _24\"> </span>32.747<span class=\"_ _254\"> </span>Corrispettivo potenziale  <span class=\"_ _175\"> </span>7.026<span class=\"_ _254\"> </span>Put/Call <span class=\"_ _17b\"> </span>5.918<span class=\"_ _254\"> </span>Totale corrispettivo trasf<span class=\"_ _0\"></span>erito  <span class=\"_ _80\"> </span>45.69<span class=\"_ _0\"></span>1<span class=\"_ _254\"> </span>Il <span class=\"_ _3c\"></span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _3c\"></span>dell\u2019ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _3c\"></span>dell\u2019<span class=\"_ _0\"></span>80% <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>Bla<span class=\"_ _0\"></span>mpin <span class=\"_ _3c\"></span>Groupe <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>isultato <span class=\"_ _3c\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>40.747 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ui<span class=\"_ _254\"> </span>euro <span class=\"_ _3c\"></span>32.0<span class=\"_ _0\"></span>00 <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>trasfe<span class=\"_ _0\"></span>rito <span class=\"_ _3c\"></span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>disponibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>liquide <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>mome<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>dell\u2019a<span class=\"_ _0\"></span>tto, <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>747 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>quale<span class=\"_ _254\"> </span>complemento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>prezzo <span class=\"_ _3f\"></span>corris<span class=\"_ _0\"></span>posto <span class=\"_ _3c\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>mese <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>lugli<span class=\"_ _0\"></span>o. <span class=\"_ _3f\"></span>Il <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>ha <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>venuto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ve<span class=\"_ _0\"></span>rsare <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>precede<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>soci <span class=\"_ _3f\"></span>di<span class=\"_ _254\"> </span>Blampin <span class=\"_ _54\"></span>Gro<span class=\"_ _0\"></span>upe <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>potenz<span class=\"_ _0\"></span>iale <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _54\"></span>8.000 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _54\"></span>(euro <span class=\"_ _5a\"> </span>7.026 <span class=\"_ _54\"></span>migliaia <span class=\"_ _54\"></span>attua<span class=\"_ _0\"></span>lizzato<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>riconducibile <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>claus<span class=\"_ _0\"></span>ola <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Earn-out, <span class=\"_ _0\"></span>suddivisi <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>quattro <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>nches annual<span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ammontare, <span class=\"_ _0\"></span>sub<span class=\"_ _0\"></span>ordinate<span class=\"_ _254\"> </span>ed in ragione d<span class=\"_ _0\"></span>i obiettivi di <span class=\"_ _0\"></span>redditivit\u00e0 (Adjuste<span class=\"_ _0\"></span>d EBITDA<span class=\"_ _0\"></span>) fissati per gli es<span class=\"_ _0\"></span>ercizi 2023, <span class=\"_ _0\"></span>2024, 2025 e 2<span class=\"_ _0\"></span>026.<span class=\"_ _254\"> </span>\u00c8 prevista, <span class=\"_ _0\"></span>inoltre una<span class=\"_ _0\"></span> clausola d<span class=\"_ _0\"></span>i Put/Call <span class=\"_ _0\"></span>per l\u2019acqui<span class=\"_ _0\"></span>sto del 13,3%<span class=\"_ _0\"></span> da esercita<span class=\"_ _0\"></span>rsi a part<span class=\"_ _0\"></span>ire dal 0<span class=\"_ _0\"></span>1.01.2027 f<span class=\"_ _0\"></span>ino<span class=\"_ _254\"> </span>al 31.12.2028<span class=\"_ _0\"></span>, \u00e8 stimata al <span class=\"_ _0\"></span>momento dell\u2019ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _0\"></span>in euro 5.918 m<span class=\"_ _0\"></span>igliaia attua<span class=\"_ _0\"></span>lizzando i flussi<span class=\"_ _0\"></span> previsti fin<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>ritiene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>verr\u00e0 <span class=\"_ _0\"></span>l\u2019ese<span class=\"_ _0\"></span>rcitata <span class=\"_ _0\"></span>l\u2019opzi<span class=\"_ _0\"></span>one, i<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>principi <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bili <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Tale passivit\u00e0 <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>successiva<span class=\"_ _0\"></span>mente rimisurata ad <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ata di <span class=\"_ _3\"></span>chiusura. La <span class=\"_ _4\"></span>polit<span class=\"_ _0\"></span>ica contabile adottata dal <span class=\"_ _4\"></span>Grupp<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>prevede <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>riconosc<span class=\"_ _0\"></span>imento <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ogn<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>mod<span class=\"_ _0\"></span>ifica <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>tale <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ssivit\u00e0. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31<span class=\"_ _254\"> </span>dicembre <span class=\"_ _54\"></span>tale <span class=\"_ _54\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>sta<span class=\"_ _0\"></span>ta <span class=\"_ _54\"></span>rivalutata <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>ulteriori <span class=\"_ _54\"></span>euro <span class=\"_ _54\"> </span>2.37<span class=\"_ _0\"></span>1 <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _54\"></span>con <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onseguente <span class=\"_ _54\"></span>riduzion<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>pari<span class=\"_ _254\"> </span>importo del patri<span class=\"_ _0\"></span>monio net<span class=\"_ _0\"></span>to.<span class=\"_ _254\"> </span>Attivit\u00e0 acquis<span class=\"_ _0\"></span>ite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunt<span class=\"_ _0\"></span>e identificabil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Di <span class=\"_ _3\"></span>seguito sono sintetizzati g<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>rilevati con <span class=\"_ _3\"></span>riferimento alle attivit\u00e0 <span class=\"_ _3\"></span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>alle passivit\u00e0 <span class=\"_ _3\"></span>assunte alla<span class=\"_ _254\"> </span>data <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>pri<span class=\"_ _0\"></span>mo <span class=\"_ _56\"> </span>consolida<span class=\"_ _0\"></span>mento <span class=\"_ _56\"> </span>(1\u00b0 <span class=\"_ _56\"> </span>gen<span class=\"_ _0\"></span>naio <span class=\"_ _56\"> </span>2023) <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _56\"> </span>societ\u00e0 <span class=\"_ _56\"> </span>ac<span class=\"_ _0\"></span>quisita <span class=\"_ _56\"> </span>espressi<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>in <span class=\"_ _56\"> </span>base <span class=\"_ _56\"> </span>ai <span class=\"_ _57\"> </span>principi<span class=\"_ _254\"> </span>internazionali:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Blampin Groupe<span class=\"_ _254\"> </span>Avviamento <span class=\"_ _176\"> </span>-<span class=\"_ _254\"> </span>Attivit\u00e0 immateriali diverse dall\u2019avviamento <span class=\"_ _3a\"> </span>148<span class=\"_ _254\"> </span>Immobili, impianti e macchinar<span class=\"_ _0\"></span>i* <span class=\"_ _177\"> </span>3.931<span class=\"_ _254\"> </span>Partecipazioni contabilizzate con il metodo del patrimonio<span class=\"_ _254\"> </span>netto<span class=\"_ _254\"> </span>-<span class=\"_ _254\"> </span>Attivit\u00e0 finanziarie non correnti<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>47<span class=\"_ _0\"></span>6<span class=\"_ _254\"> </span>Attivit\u00e0 fiscali differite <span class=\"_ _8f\"> </span>-<span class=\"_ _254\"> </span>Rimanenze <span class=\"_ _111\"> </span>1.972<span class=\"_ _254\"> </span>Crediti commerciali <span class=\"_ _e6\"> </span>15.78<span class=\"_ _0\"></span>9<span class=\"_ _254\"> </span>Attivit\u00e0 fiscali <span class=\"_ _fb\"> </span>1.038<span class=\"_ _254\"> </span>Altri crediti ed altre attivit\u00e0 correnti  <span class=\"_ _91\"> </span>411<span class=\"_ _254\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _146\"> </span>12.3<span class=\"_ _0\"></span>28<span class=\"_ _254\"> </span>Patrimonio netto di terzi <span class=\"_ _17c\"> </span>(187)<span class=\"_ _254\"> </span>Passivit\u00e0 finanziarie* <span class=\"_ _178\"> </span>(11.862)<span class=\"_ _254\"> </span>Altre passivit\u00e0 non correnti <span class=\"_ _68\"> </span>-<span class=\"_ _254\"> </span>Passivit\u00e0 per imposte differite <span class=\"_ _179\"> </span>(158)<span class=\"_ _254\"> </span>Fondi <span class=\"_ _131\"> </span>(163)<span class=\"_ _254\"> </span>Benefici ai dipendenti <span class=\"_ _1e\"> </span>-<span class=\"_ _254\"> </span>Debiti commerciali <span class=\"_ _8c\"> </span>(14.495)<span class=\"_ _254\"> </span>Passivit\u00e0 fiscali <span class=\"_ _12b\"> </span>(897)<span class=\"_ _254\"> </span>Altre passivit\u00e0 correnti <span class=\"_ _125\"> </span>(3<span class=\"_ _3\"></span>.457)<span class=\"_ _254\"> </span>Totale attivit\u00e0 nette<span class=\"_ _0\"></span> identificabili <span class=\"_ _17a\"> </span>4.876 *I valori non tengono c<span class=\"_ _3\"></span>onto dell\u2019effet<span class=\"_ _3\"></span>to IFRS 16, in quanto ne<span class=\"_ _3\"></span>utro nella deter<span class=\"_ _3\"></span>minazione dell\u2019Avviamento<span class=\"_ _254\"> </span>Valutazio<span class=\"_ _0\"></span>ne del fair v<span class=\"_ _0\"></span>alue delle attivit\u00e0 <span class=\"_ _0\"></span>acquisite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunte<span class=\"_ _0\"></span> identifi<span class=\"_ _0\"></span>cabili<span class=\"_ _254\"> </span>Il <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>proceduto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>effettu<span class=\"_ _0\"></span>are <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>es<span class=\"_ _0\"></span>ercizio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>P<span class=\"_ _0\"></span>urchase <span class=\"_ _5b\"> </span>Price<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Allocation <span class=\"_ _5b\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>informazio<span class=\"_ _0\"></span>ni<span class=\"_ _254\"> </span>disponibili; coere<span class=\"_ _0\"></span>ntemente <span class=\"_ _0\"></span>con quanto indic<span class=\"_ _0\"></span>ato dall\u2019IFRS<span class=\"_ _0\"></span> 3.<span class=\"_ _254\"> </span>Le  tecniche  di  valutazione  utilizzate<span class=\"_ _0\"></span>  per<span class=\"_ _3\"></span>  determinar<span class=\"_ _0\"></span>e  il  f<span class=\"_ _3\"></span>air  value  delle  principali  attivit\u00e0<span class=\"_ _0\"></span>  acquisite  sono<span class=\"_ _254\"> </span>riportate di s<span class=\"_ _0\"></span>eguito:<span class=\"_ _254\"> </span>Immobili, <span class=\"_ _0\"></span>impianti e macc<span class=\"_ _0\"></span>hinari<span class=\"_ _254\"> </span>Il <span class=\"_ _5a\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>valore <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ontabile <span class=\"_ _5b\"> </span>alla <span class=\"_ _5b\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>acquisizione <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>ritiene <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>sia<span class=\"_ _254\"> </span>rappresentativo <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>prezzi<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>merca<span class=\"_ _0\"></span>to <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>ele<span class=\"_ _0\"></span>menti <span class=\"_ _55\"> </span>simili, <span class=\"_ _55\"> </span>se <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>isponibili<span class=\"_ _0\"></span>, <span class=\"_ _3d\"> </span>e <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>costi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>sostituzione, <span class=\"_ _55\"> </span>se<span class=\"_ _254\"> </span>appropriat<span class=\"_ _0\"></span>i. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>stima <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>sostituzione <span class=\"_ _3f\"></span>ammor<span class=\"_ _0\"></span>tizzati <span class=\"_ _3c\"></span>rifle<span class=\"_ _0\"></span>tte <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>ettifiche <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3c\"></span>deteriora<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>fis<span class=\"_ _0\"></span>ico <span class=\"_ _3c\"></span>ed<span class=\"_ _254\"> </span>obsolescenz<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>economica <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>funzionale. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>immobiliz<span class=\"_ _0\"></span>zazioni <span class=\"_ _55\"> </span>mater<span class=\"_ _0\"></span>iali <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>composte <span class=\"_ _55\"> </span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _55\"> </span>da<span class=\"_ _254\"> </span>impianti frigo e<span class=\"_ _0\"></span> migliorie sui<span class=\"_ _0\"></span> magazzini e uffic<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span>Rimanenze<span class=\"_ _254\"> </span>Il <span class=\"_ _5b\"> </span>fair <span class=\"_ _5b\"> </span>value<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>rima<span class=\"_ _0\"></span>nenze <span class=\"_ _5b\"> </span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _5b\"> </span>calcolato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>prezzo <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>vendita<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5b\"> </span>costi <span class=\"_ _5b\"> </span>st<span class=\"_ _0\"></span>imati <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span>completamento<span class=\"_ _0\"></span> nonch\u00e9 della<span class=\"_ _0\"></span> stima dei costi necessa<span class=\"_ _0\"></span>ri per realizzar<span class=\"_ _0\"></span>e la vendita. Crediti comme<span class=\"_ _0\"></span>rciali<span class=\"_ _254\"> </span>Relativi ai crediti<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>la ven<span class=\"_ _0\"></span>dita di <span class=\"_ _3\"></span>frutta e com<span class=\"_ _0\"></span>prendono importi contrattu<span class=\"_ _0\"></span>ali al netto di eventuali svalutaz<span class=\"_ _0\"></span>ioni<span class=\"_ _254\"> </span>per euro 15.789 <span class=\"_ _0\"></span>migliaia.<span class=\"_ _254\"> </span>Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie<span class=\"_ _254\"> </span>Relativi a dodici finanziamenti tutti a tasso fisso, i <span class=\"_ _3\"></span>cui fair value alla data <span class=\"_ _3\"></span>di acquisizione approssiman<span class=\"_ _0\"></span>o i <span class=\"_ _3\"></span>valori<span class=\"_ _254\"> </span>nominali. Benefici ai <span class=\"_ _0\"></span>dipendenti<span class=\"_ _254\"> </span>La passivit\u00e0 \u00e8<span class=\"_ _0\"></span> stata calcola<span class=\"_ _0\"></span>ta secondo metodolo<span class=\"_ _0\"></span>gia attuar<span class=\"_ _0\"></span>iale, utilizzando il c<span class=\"_ _0\"></span>alcolo di un cons<span class=\"_ _0\"></span>ulente esterno. Debiti com<span class=\"_ _0\"></span>merciali Tale passiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 relativa all\u2019a<span class=\"_ _0\"></span>cquisto di frutta.<span class=\"_ _0\"></span><span class=\"ff5\"> <span class=\"_ _4b\"> </span></span>Altre pass<span class=\"_ _0\"></span>ivit\u00e0 correnti Tale  passivit\u00e0  comprende<span class=\"_ _0\"></span>  principalmente  deb<span class=\"_ _0\"></span>iti  verso  il  personale  per  ferie  e  permessi  ed  il  debito  per<span class=\"_ _254\"> </span>\u00abl\u2019Interesseme<span class=\"_ _0\"></span>nt\u00bb. Determin<span class=\"_ _0\"></span>azione dell\u2019av<span class=\"_ _0\"></span>viamento<span class=\"_ _254\"> </span>L\u2019avviamento <span class=\"_ _3f\"></span>derivant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>dall\u2019a<span class=\"_ _0\"></span>cquisizione, <span class=\"_ _3f\"></span>verificate <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>condizioni <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>iscrivib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>amite <span class=\"_ _3c\"></span>anal<span class=\"_ _0\"></span>isi <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3c\"></span>value<span class=\"_ _254\"> </span>dell\u2019investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>basato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ull\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>ssa <span class=\"_ _5a\"> </span>attes<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>illus<span class=\"_ _0\"></span>trato <span class=\"_ _5a\"> </span>nella<span class=\"_ _254\"> </span>seguente tabella:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Blampin Groupe<span class=\"_ _254\"> </span>Fair value del corrispettivo trasferito <span class=\"_ _13e\"> </span>45.69<span class=\"_ _3\"></span>1<span class=\"_ _254\"> </span>Fair value delle attivit\u00e0 nette identificabili  <span class=\"_ _168\"> </span>(4.876)<span class=\"_ _254\"> </span>Attivit\u00e0 nette di terzi in proporzione alla qu<span class=\"_ _0\"></span>ota di<span class=\"_ _254\"> </span>partecipazione<span class=\"_ _254\"> </span>327<span class=\"_ _254\"> </span>Avviamento  <span class=\"_ _11e\"> </span>41.142 L\u2019avviamento <span class=\"_ _3c\"></span>derivan<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>dal<span class=\"_ _0\"></span>l\u2019acquisizione <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>risce <span class=\"_ _0\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _3c\"></span>alle <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenze <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>conosc<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tecnic<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>commerciali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>personale <span class=\"_ _54\"></span>ed <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>ult<span class=\"_ _0\"></span>eriori <span class=\"_ _3c\"></span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>preved<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ottenere <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ll\u2019integrazio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0<span class=\"_ _254\"> </span>acquisita nella<span class=\"_ _0\"></span> BU Distribuz<span class=\"_ _0\"></span>ione del Grup<span class=\"_ _0\"></span>po. Per approfo<span class=\"_ _0\"></span>ndimenti si rinvia<span class=\"_ _0\"></span> al par<span class=\"_ _0\"></span>agrafo \u201cImpairment T<span class=\"_ _0\"></span>est\u201d.<span class=\"_ _254\"> </span>In <span class=\"_ _3\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di posizione finanziaria netta l\u2019acquisizione<span class=\"_ _0\"></span> ha <span class=\"_ _3\"></span>determinato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sul bilancio consolidato un effetto netto<span class=\"_ _254\"> </span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>45.<span class=\"_ _0\"></span>225 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ato <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>alla <span class=\"_ _5a\"> </span>differenza <span class=\"_ _5a\"> </span>tr<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>corr<span class=\"_ _0\"></span>ispettivo <span class=\"_ _5a\"> </span>trasfer<span class=\"_ _0\"></span>ito <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5a\"> </span>45.691 <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _5a\"> </span>relati<span class=\"_ _0\"></span>vo<span class=\"_ _254\"> </span>all\u2019acquisto<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>93,3% <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>stessa <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>compl<span class=\"_ _0\"></span>essivi <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>tti e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>46<span class=\"_ _0\"></span>6<span class=\"_ _254\"> </span>migliaia.<span class=\"_ _254\"> </span>Costi correl<span class=\"_ _0\"></span>ati all\u2019acqui<span class=\"_ _0\"></span>sizione<span class=\"_ _254\"> </span>I <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3\"></span>correlati all\u2019acquisizione sostenuti <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _4\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>stati eu<span class=\"_ _3\"></span>ro <span class=\"_ _3\"></span>1.304 <span class=\"_ _3\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _3\"></span>spesati <span class=\"_ _4\"></span>nell\u2019e<span class=\"_ _0\"></span>sercizio 2022.<span class=\"_ _254\"> </span>Acquisizione I Frutti di Gil<span class=\"_ _254\"> </span>In <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>2 <span class=\"_ _54\"></span>agosto <span class=\"_ _54\"></span>2023 <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"></span>ha <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>lizzato <span class=\"_ _54\"></span>l\u2019accordo <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>l\u2019acquisto <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>51% <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>I <span class=\"_ _54\"></span>Frutti <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>Gil,<span class=\"_ _254\"> </span>societ\u00e0 <span class=\"_ _3f\"></span>itali<span class=\"_ _0\"></span>ana <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ttiva <span class=\"_ _3f\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>distrib<span class=\"_ _0\"></span>uzione <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>frutti <span class=\"_ _54\"></span>rossi. <span class=\"_ _54\"></span>Tale <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _3f\"></span>ri<span class=\"_ _0\"></span>entra <span class=\"_ _54\"></span>perfettamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>lle <span class=\"_ _3f\"></span>line<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>strategiche annunciate dal Gruppo e <span class=\"_ _3\"></span>permetter\u00e0 di incrementare i <span class=\"_ _3\"></span>ricavi e <span class=\"_ _3\"></span>la redditivit\u00e0 della BU <span class=\"_ _4\"></span>D<span class=\"_ _0\"></span>istribuzion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d3\">relativamente <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>mac<span class=\"_ _0\"></span>ro-famiglia <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>frutti <span class=\"_ _5a\"> </span>rossi. <span class=\"_ _54\"></span>N<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>stessa <span class=\"_ _5a\"> </span>data <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _54\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>assunto <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>controllo <span class=\"_ _5a\"> </span>delle </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d4\">operazioni di I <span class=\"_ _4\"></span>Frut<span class=\"_ _0\"></span>ti di <span class=\"_ _4\"></span>G<span class=\"_ _0\"></span>il <span class=\"_ _3\"></span>le cui r<span class=\"_ _3\"></span>isultanz<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>economi<span class=\"_ _0\"></span>che sono <span class=\"_ _4\"></span>dun<span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>incluse nel conto economico <span class=\"_ _3\"></span>consolidato<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d5\">del Gruppo Orsero a<span class=\"_ _0\"></span>l 31 dicembre 2<span class=\"_ _0\"></span>023. </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1d6\">Corrispettivo tr<span class=\"_ _0\"></span>asferito<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d7\">La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sin<span class=\"_ _0\"></span>tetizza il <span class=\"_ _4\"></span>fair value <span class=\"_ _3\"></span>alla data <span class=\"_ _4\"></span>di acquisizione delle <span class=\"_ _3\"></span>principali componenti del <span class=\"_ _4\"></span>corris<span class=\"_ _0\"></span>pettivo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d8\">trasferito:<span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs1d9\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>I Frutti di Gil </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1da\">Disponibilit\u00e0 <span class=\"_ _24\"> </span>1.100 </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1db\">Corrispettivo potenziale  <span class=\"_ _175\"> </span>- </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs1dc\">Totale corrispettivo trasf<span class=\"_ _0\"></span>erito  <span class=\"_ _80\"> </span>1.1<span class=\"_ _0\"></span>00  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1dd\">Il <span class=\"_ _3c\"></span>corrispet<span class=\"_ _0\"></span>tivo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019acquisi<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>I <span class=\"_ _3c\"></span>Frut<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>Gil <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>isultato <span class=\"_ _3f\"></span>pari <span class=\"_ _3c\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>1.100 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia, <span class=\"_ _3c\"></span>trasfer<span class=\"_ _0\"></span>ito <span class=\"_ _3c\"></span>med<span class=\"_ _0\"></span>iante </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1de\">disponibilit\u00e0 li<span class=\"_ _0\"></span>quide. </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1df\">Attivit\u00e0 acquis<span class=\"_ _0\"></span>ite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunt<span class=\"_ _0\"></span>e identificabil<span class=\"_ _0\"></span>i<span class=\"ff1\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e0\">Di <span class=\"_ _3\"></span>seguito sono sintetizzati g<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>rilevati con <span class=\"_ _3\"></span>riferimento alle attivit\u00e0 <span class=\"_ _3\"></span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>alle passivit\u00e0 <span class=\"_ _3\"></span>assunte alla </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e1\">data di primo <span class=\"_ _3\"></span>consolida<span class=\"_ _0\"></span>mento (30 settembre <span class=\"_ _3\"></span>2023) della societ\u00e0 acquisita espressi in base ai <span class=\"_ _3\"></span>principi contabil<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e2\">internazionali:<span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs1e3\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>I Frutti di Gil </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1e4\">Altri crediti ed altre attivit\u00e0 correnti  <span class=\"_ _91\"> </span>500 </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1e5\">Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _146\"> </span>10<span class=\"_ _0\"></span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs1e6\">Totale attivit\u00e0 nette<span class=\"_ _0\"></span> identificabili <span class=\"_ _17a\"> </span>510  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1e7\">Valutazio<span class=\"_ _0\"></span>ne del fair v<span class=\"_ _0\"></span>alue delle attivit\u00e0 <span class=\"_ _0\"></span>acquisite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunte<span class=\"_ _0\"></span> identifi<span class=\"_ _0\"></span>cabili </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e8\">Il <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>proceduto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>effettu<span class=\"_ _0\"></span>are <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>es<span class=\"_ _0\"></span>ercizio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>P<span class=\"_ _0\"></span>urchase <span class=\"_ _5b\"> </span>Price<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Allocation <span class=\"_ _5b\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>informazio<span class=\"_ _0\"></span>ni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e9\">disponibili; <span class=\"_ _3c\"></span>coeren<span class=\"_ _0\"></span>temente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>icato <span class=\"_ _0\"></span>dall\u2019I<span class=\"_ _0\"></span>FRS <span class=\"_ _0\"></span>3 <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsideraz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ridotto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>period<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tempo<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ea\">intercorso <span class=\"_ _5b\"> </span>tra<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>pr<span class=\"_ _0\"></span>edisposizione <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>prese<span class=\"_ _0\"></span>nte <span class=\"_ _5b\"> </span>documento, <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>le <span class=\"_ _5b\"> </span>esercizio <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5b\"> </span>da <span class=\"_ _5b\"> </span>cons<span class=\"_ _0\"></span>iderarsi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1eb\">provvisorio <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>susc<span class=\"_ _0\"></span>ettibile <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>modifiche <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>affi<span class=\"_ _0\"></span>namenti. <span class=\"_ _5b\"> </span>Al <span class=\"_ _5a\"> </span>riguardo <span class=\"_ _5b\"> </span>si <span class=\"_ _5a\"> </span>ricorda <span class=\"_ _5a\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5b\"> </span>base <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>quanto <span class=\"_ _5a\"> </span>previsto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ec\">dall\u2019IFRS 3, la valutazione<span class=\"_ _0\"></span> delle attivit\u00e0 e passivit\u00e0 pot<span class=\"_ _0\"></span>r\u00e0 eventualmente<span class=\"_ _0\"></span> essere oggetto di modifiche nei dodic<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ed\">mesi <span class=\"_ _3\"></span>successivi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lla data di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>cquisizione. Le <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>cniche di <span class=\"_ _3\"></span>valutazione utilizzate per <span class=\"_ _3\"></span>determinar<span class=\"_ _0\"></span>e il<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>air value <span class=\"_ _3\"></span>delle<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ee\">principali atti<span class=\"_ _0\"></span>vit\u00e0 acquis<span class=\"_ _0\"></span>ite sono riportate d<span class=\"_ _0\"></span>i seguito:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1ef\">Altri credit<span class=\"_ _0\"></span>i ed altre atti<span class=\"_ _0\"></span>vit\u00e0 correnti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f0\">Relativi per euro <span class=\"_ _0\"></span>500 migli<span class=\"_ _0\"></span>aia all\u2019impegno<span class=\"_ _0\"></span> di Orsero a ti<span class=\"_ _0\"></span>tolo di apporto di<span class=\"_ _0\"></span> capitale gi\u00e0 corris<span class=\"_ _0\"></span>posto.  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1f1\">Determin<span class=\"_ _0\"></span>azione dell\u2019av<span class=\"_ _0\"></span>viamento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f2\">L\u2019avviamento <span class=\"_ _3f\"></span>derivant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>dall\u2019a<span class=\"_ _0\"></span>cquisizione, <span class=\"_ _3f\"></span>verificate <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>condizioni <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>iscrivib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>amite <span class=\"_ _3c\"></span>anal<span class=\"_ _0\"></span>isi <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3c\"></span>value </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f3\">dell\u2019investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>basato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ull\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>ssa <span class=\"_ _5a\"> </span>attes<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>illus<span class=\"_ _0\"></span>trato <span class=\"_ _5a\"> </span>nella </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f4\">seguente tabella:<span class=\"_ _0\"></span> </div>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>I Frutti di Gil<span class=\"_ _254\"> </span>Fair value del corrispettivo trasferito <span class=\"_ _13e\"> </span>1.100<span class=\"_ _254\"> </span>Fair value delle attivit\u00e0 nette identificabili  <span class=\"_ _168\"> </span>(510)<span class=\"_ _254\"> </span>Attivit\u00e0 nette di terzi in proporzione alla qu<span class=\"_ _0\"></span>ota di<span class=\"_ _254\"> </span>partecipazione<span class=\"_ _254\"> </span>250<span class=\"_ _254\"> </span>Avviamento  <span class=\"_ _11e\"> </span>840 L\u2019avviamento <span class=\"_ _3c\"></span>derivan<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>dal<span class=\"_ _0\"></span>l\u2019acquisizione <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>risce <span class=\"_ _0\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _3c\"></span>alle <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenze <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>conosc<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tecnic<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>commerciali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>personale <span class=\"_ _54\"></span>ed <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>ult<span class=\"_ _0\"></span>eriori <span class=\"_ _3c\"></span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>preved<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ottenere <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ll\u2019integrazio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0<span class=\"_ _254\"> </span>acquisita nella<span class=\"_ _0\"></span> BU Distribuz<span class=\"_ _0\"></span>ione del Grup<span class=\"_ _0\"></span>po. Per approfo<span class=\"_ _0\"></span>ndimenti si rinvia<span class=\"_ _0\"></span> al par<span class=\"_ _0\"></span>agrafo \u201cImpairment T<span class=\"_ _0\"></span>est\u201d.<span class=\"_ _254\"> </span>Costi correl<span class=\"_ _0\"></span>ati all\u2019acqui<span class=\"_ _0\"></span>sizione<span class=\"_ _254\"> </span>Il Gruppo non ha<span class=\"_ _0\"></span> sostenuto c<span class=\"_ _0\"></span>osti correlati all\u2019<span class=\"_ _0\"></span>acquisizione nell\u2019<span class=\"_ _0\"></span>esercizio 2023<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Contingen<span class=\"_ _0\"></span>t consider<span class=\"_ _0\"></span>ation<span class=\"_ _254\"> </span>L\u2019acquirente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5b\"> </span>data <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>deve <span class=\"_ _5b\"> </span>rileva<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _5b\"> </span>\u00abcontingent <span class=\"_ _50\"> </span>considerati<span class=\"_ _0\"></span>on\u00bb, <span class=\"_ _5b\"> </span>ovvero <span class=\"_ _5b\"> </span>una <span class=\"_ _50\"> </span>passivit\u00e0<span class=\"_ _254\"> </span>potenziale <span class=\"_ _5a\"> </span>assun<span class=\"_ _0\"></span>ta <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>un\u2019a<span class=\"_ _0\"></span>ggregazione <span class=\"_ _5a\"> </span>az<span class=\"_ _0\"></span>iendale <span class=\"_ _5a\"> </span>se <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>tratta <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>un\u2019obbligazione <span class=\"_ _5a\"> </span>attu<span class=\"_ _0\"></span>ale <span class=\"_ _5a\"> </span>derivante <span class=\"_ _5a\"> </span>da<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>eventi<span class=\"_ _254\"> </span>passati ed <span class=\"_ _0\"></span>il cui <span class=\"_ _0\"></span>fair value <span class=\"_ _0\"></span>pu\u00f2 essere <span class=\"_ _0\"></span>attendibilmente <span class=\"_ _0\"></span>determi<span class=\"_ _0\"></span>nato. Pertan<span class=\"_ _0\"></span>to, si rile<span class=\"_ _0\"></span>va una pass<span class=\"_ _0\"></span>ivit\u00e0 potenz<span class=\"_ _0\"></span>iale<span class=\"_ _254\"> </span>assunta <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>un\u2019aggr<span class=\"_ _0\"></span>egazione <span class=\"_ _5a\"> </span>azienda<span class=\"_ _0\"></span>le <span class=\"_ _54\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>data <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>acquis<span class=\"_ _0\"></span>izione <span class=\"_ _5a\"> </span>anche <span class=\"_ _5a\"> </span>se <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>im<span class=\"_ _0\"></span>probabile <span class=\"_ _5a\"> </span>che, <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>adem<span class=\"_ _0\"></span>piere<span class=\"_ _254\"> </span>all\u2019obb<span class=\"_ _0\"></span>ligazione, sar\u00e0 neces<span class=\"_ _0\"></span>sario l\u2019impiego di r<span class=\"_ _0\"></span>isorse atte<span class=\"_ _0\"></span> a produrre benefic<span class=\"_ _0\"></span>i economici. In <span class=\"_ _54\"></span>base <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>informazioni<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _54\"></span>oggi <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>isponibili <span class=\"_ _5a\"> </span>ed <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _54\"> </span>Due <span class=\"_ _5a\"> </span>Dilige<span class=\"_ _0\"></span>nce <span class=\"_ _54\"></span>effettua<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>quanto <span class=\"_ _5a\"> </span>propedeutic<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>alle<span class=\"_ _254\"> </span>acquisizioni, <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>sede <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>Purchase <span class=\"_ _3d\"> </span>P<span class=\"_ _0\"></span>rice <span class=\"_ _55\"> </span>Allocation <span class=\"_ _55\"> </span>non <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>stata <span class=\"_ _55\"> </span>iscritta <span class=\"_ _55\"> </span>alcuna <span class=\"_ _55\"> </span>contingent <span class=\"_ _55\"> </span>consideration<span class=\"_ _254\"> </span>relativamente a<span class=\"_ _0\"></span>lle acquisiz<span class=\"_ _0\"></span>ioni effettuate.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-726": {
   "value": "Aggregazioni aziendali<span class=\"_ _3\"></span> Le <span class=\"_ _3c\"></span>operaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>aggre<span class=\"_ _0\"></span>gazione <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ziendale <span class=\"_ _3c\"></span>(<span class=\"ff7\">business<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>comb<span class=\"_ _0\"></span>ination</span>) <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3c\"></span>conta<span class=\"_ _0\"></span>bilizzate <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>acc<span class=\"_ _0\"></span>ordo <span class=\"_ _3c\"></span>con <span class=\"_ _3f\"></span>l\u2019IFRS <span class=\"_ _3c\"></span>3 secondo <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>cos<span class=\"_ _0\"></span>iddetto <span class=\"_ _4\"></span>\u201cacqui<span class=\"_ _0\"></span>sition <span class=\"_ _4\"></span>method\u201d <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>traduc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vazione <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _4\"></span>consolida<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _0\"></span> e <span class=\"_ _5a\"> </span>delle <span class=\"_ _5b\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dell\u2019aggre<span class=\"_ _0\"></span>gata <span class=\"_ _5a\"> </span>come <span class=\"_ _5b\"> </span>se <span class=\"_ _5b\"> </span>fossero <span class=\"_ _5a\"> </span>st<span class=\"_ _0\"></span>ate <span class=\"_ _5a\"> </span>acquis<span class=\"_ _0\"></span>ite <span class=\"_ _5a\"> </span>singolar<span class=\"_ _0\"></span>mente. <span class=\"_ _5a\"> </span>I<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _5a\"> </span>trasferito<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>in un\u2019aggregazion<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ziendale <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span>to <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _54\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>value</span> <span class=\"_ _5a\"> </span>dete<span class=\"_ _0\"></span>rminato <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>somma<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5a\"> </span><span class=\"ff7\">fair <span class=\"_ _5a\"> </span>value</span> <span class=\"_ _5a\"> </span>alla <span class=\"_ _5a\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i acquisizione, <span class=\"_ _3c\"></span>delle <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rasferite <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ll\u2019acquirente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>preceden<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>soci <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>acquisita<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>sostenute<span class=\"_ _0\"></span> dall\u2019ac<span class=\"_ _0\"></span>quirente <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>tali soggetti <span class=\"_ _4\"></span>e delle in<span class=\"_ _3\"></span>teress<span class=\"_ _0\"></span>enze <span class=\"_ _3\"></span>emesse dall\u2019acquirente. Rispetto <span class=\"_ _3\"></span>a quanto <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ppena <span class=\"_ _3\"></span>descritto<span class=\"_ _0\"></span> si <span class=\"_ _3f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>altr<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>classi <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>(qu<span class=\"_ _0\"></span>ali <span class=\"_ _54\"></span>ad <span class=\"_ _3f\"></span>ese<span class=\"_ _0\"></span>mpio <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>imposte <span class=\"_ _54\"></span>differite<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>ve <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>ve, <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span> attivit\u00e0 e le p<span class=\"_ _3\"></span>assivit\u00e0 per i benefici ai dipendenti, le passivit\u00e0 o <span class=\"_ _3\"></span>strumenti di capitale relativi a pagamenti basati su <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>dell\u2019impresa <span class=\"_ _0\"></span>acqui<span class=\"_ _0\"></span>sita e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>destina<span class=\"_ _0\"></span>te alla<span class=\"_ _0\"></span> vendita) <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nvece im<span class=\"_ _0\"></span>putati <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>il loro princi<span class=\"_ _0\"></span>pio di <span class=\"_ _0\"></span>riferiment<span class=\"_ _0\"></span>o. I cos<span class=\"_ _0\"></span>ti correlati <span class=\"_ _0\"></span>all\u2019acqu<span class=\"_ _0\"></span>isizione sono<span class=\"_ _0\"></span> contab<span class=\"_ _0\"></span>ilizzati come <span class=\"_ _0\"></span>spese <span class=\"_ _0\"></span>nei periodi <span class=\"_ _0\"></span>in cu<span class=\"_ _0\"></span>i tali <span class=\"_ _5c\"> </span>costi <span class=\"_ _5c\"> </span>sono <span class=\"_ _5c\"> </span>sostenuti<span class=\"_ _0\"></span>. <span class=\"_ _5c\"> </span>Nel <span class=\"_ _5c\"> </span>caso <span class=\"_ _5c\"> </span>di <span class=\"_ _5c\"> </span>ag<span class=\"_ _0\"></span>gregazioni <span class=\"_ _5c\"> </span>aziend<span class=\"_ _0\"></span>ali <span class=\"_ _5c\"> </span>avvenute <span class=\"_ _5c\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>fasi, <span class=\"_ _5c\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>partec<span class=\"_ _0\"></span>ipazione<span class=\"_ _0\"></span> precedenteme<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>detenuta dal G<span class=\"_ _3\"></span>ruppo nell\u2019impresa acquisita \u00e8 <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ivalutata al <span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue <span class=\"ff1\">alla <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3\"></span>di acquisizione </span></span>del contro<span class=\"_ _0\"></span>llo e l\u2019eventuale u<span class=\"_ _0\"></span>tile o perdita che <span class=\"_ _0\"></span>ne consegue \u00e8 rile<span class=\"_ _0\"></span>vata nel conto<span class=\"_ _0\"></span> economico.<span class=\"_ _254\"> </span>L\u2019avviamento \u00e8 <span class=\"_ _0\"></span>rilevato alla<span class=\"_ _0\"></span> data di acquisiz<span class=\"_ _0\"></span>ione del contr<span class=\"_ _0\"></span>ollo di un\u2019entit\u00e0 ed \u00e8 <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>to per differenza fra:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">il corrispettivo trasfe<span class=\"_ _0\"></span>rito, </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">il <span class=\"_ _5a\"> </span>valore <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _5a\"> </span>i<span class=\"_ _0\"></span>mporti, <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>ac<span class=\"_ _0\"></span>quisizione, <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _5a\"> </span>id<span class=\"_ _0\"></span>entificabili <span class=\"_ _5b\"> </span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>elle<span class=\"_ _254\"> </span></span></span>passivit\u00e0 assunte<span class=\"_ _0\"></span> identific<span class=\"_ _0\"></span>abili valutate al fair <span class=\"_ _0\"></span>value.<span class=\"_ _254\"> </span>Se il <span class=\"_ _3\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _3\"></span>delle attivit\u00e0 nette identificabili acquisite \u00e8 <span class=\"_ _3\"></span>superiore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al corrispettivo<span class=\"_ _0\"></span> t<span class=\"_ _3\"></span>rasferito la differenza che<span class=\"_ _254\"> </span></span></span>emerge, <span class=\"_ _3f\"></span>dopo <span class=\"_ _3f\"></span>aver<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>ver<span class=\"_ _0\"></span>ificato <span class=\"_ _3f\"></span>se <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>value</span> <span class=\"_ _3f\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>cquisite <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>corretto<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>viene <span class=\"_ _3f\"></span>rile<span class=\"_ _0\"></span>vata <span class=\"_ _3c\"></span>nel<span class=\"_ _254\"> </span>conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquisizion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>prov<span class=\"_ _0\"></span>ento <span class=\"_ _0\"></span>derivante<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>nsazione <span class=\"_ _0\"></span>conclus<span class=\"_ _0\"></span>a. <span class=\"_ _0\"></span>Se <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>mine<span class=\"_ _254\"> </span>dell\u2019esercizio  i<span class=\"_ _3\"></span>n <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ui <span class=\"_ _5b\"> </span>ha <span class=\"_ _50\"> </span>luogo <span class=\"_ _50\"> </span>l\u2019aggregazio<span class=\"_ _0\"></span>ne, <span class=\"_ _5b\"> </span>la <span class=\"_ _50\"> </span>conta<span class=\"_ _0\"></span>bilizzazione  iniziale <span class=\"_ _5b\"> </span>di <span class=\"_ _50\"> </span>una <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ggregazione <span class=\"_ _50\"> </span>aziendale  \u00e8<span class=\"_ _254\"> </span>incompleta <span class=\"_ _0\"></span>essa <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>tilizzando <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>vvisori. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>rettifich<span class=\"_ _0\"></span>e de<span class=\"_ _0\"></span>gli im<span class=\"_ _0\"></span>porti <span class=\"_ _0\"></span>provvisori<span class=\"_ _0\"></span> rile<span class=\"_ _0\"></span>vati a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>data<span class=\"_ _254\"> </span>di <span class=\"_ _3c\"></span>acquisizion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sono <span class=\"_ _3f\"></span>conta<span class=\"_ _0\"></span>bilizzate <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>ef<span class=\"_ _0\"></span>fetto <span class=\"_ _3c\"></span>retroat<span class=\"_ _0\"></span>tivo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os\u00ec <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>rifletter<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>nuove <span class=\"_ _3c\"></span>info<span class=\"_ _0\"></span>rmazioni <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>prese <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _254\"> </span>fatti <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>circostanze <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>acquisizione <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he, <span class=\"_ _3c\"></span>se <span class=\"_ _3f\"></span>note<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>avreb<span class=\"_ _0\"></span>bero <span class=\"_ _3f\"></span>influenzato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>azione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>egli<span class=\"_ _254\"> </span>importi <span class=\"_ _5b\"> </span>rilevati <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>tale<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dat<span class=\"_ _0\"></span>a. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5b\"> </span>periodo <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>valutazion<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>ha <span class=\"_ _5b\"> </span>una <span class=\"_ _5b\"> </span>durata <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>12 <span class=\"_ _5a\"> </span>mes<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>decorrere <span class=\"_ _5b\"> </span>dalla <span class=\"_ _5b\"> </span>data <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span>acquisizione. <span class=\"_ _54\"></span>Eventuali <span class=\"_ _3f\"></span>cor<span class=\"_ _0\"></span>rispettivi <span class=\"_ _3f\"></span>sotto<span class=\"_ _0\"></span>posti <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ondizione<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>previst<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>tratto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ag<span class=\"_ _0\"></span>gregazione <span class=\"_ _3f\"></span>azi<span class=\"_ _0\"></span>endale<span class=\"_ _254\"> </span>sono <span class=\"_ _57\"> </span>valuta<span class=\"_ _0\"></span>ti <span class=\"_ _57\"> </span>al <span class=\"_ _44\"> </span>fair <span class=\"_ _57\"> </span>valu<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>alla <span class=\"_ _44\"> </span>data <span class=\"_ _57\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>acquisi<span class=\"_ _0\"></span>zione <span class=\"_ _57\"> </span>ed<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>inclusi <span class=\"_ _57\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>dei <span class=\"_ _57\"> </span>cor<span class=\"_ _0\"></span>rispettivi <span class=\"_ _44\"> </span>trasferiti<span class=\"_ _254\"> </span>nell\u2019aggregazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>azi<span class=\"_ _0\"></span>endale <span class=\"_ _3\"></span>ai <span class=\"_ _4\"></span>fini <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _3\"></span>dell\u2019avviamento<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>Eventua<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _4\"></span>suc<span class=\"_ _0\"></span>cessive <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>tale<span class=\"_ _254\"> </span>fair v<span class=\"_ _3\"></span>alue<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he sono <span class=\"_ _3\"></span>qualificab<span class=\"_ _0\"></span>ili <span class=\"_ _3\"></span>come rettifiche sorte <span class=\"_ _3\"></span>nel p<span class=\"_ _3\"></span>eriod<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>misuraz<span class=\"_ _0\"></span>ione, <span class=\"_ _3\"></span>sono incluse nell\u2019avviamento<span class=\"_ _254\"> </span>in <span class=\"_ _3f\"></span>modo <span class=\"_ _3f\"></span>retro<span class=\"_ _0\"></span>spettivo. <span class=\"_ _3f\"></span>Dop<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>la <span class=\"_ _54\"></span>rilevazione <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>niziale, <span class=\"_ _3f\"></span>l\u2019a<span class=\"_ _0\"></span>vviamento <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _3c\"></span>misura<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>sto <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>netto <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>riduzioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span>valore <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>umulate. <span class=\"_ _54\"></span>Le <span class=\"_ _5a\"> </span>success<span class=\"_ _0\"></span>ive <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>fair <span class=\"_ _5a\"> </span>value <span class=\"_ _5a\"> </span>dei <span class=\"_ _54\"></span>corrispe<span class=\"_ _0\"></span>ttivi <span class=\"_ _54\"></span>potenz<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>vengono <span class=\"_ _5a\"> </span>riconosc<span class=\"_ _0\"></span>iute <span class=\"_ _54\"></span>nel<span class=\"_ _254\"> </span>conto <span class=\"_ _3d\"> </span>econo<span class=\"_ _0\"></span>mico <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>economico <span class=\"_ _55\"> </span>complessivo <span class=\"_ _3d\"> </span>se <span class=\"_ _3d\"> </span>il <span class=\"_ _55\"> </span>corrispettivo <span class=\"_ _3d\"> </span>pote<span class=\"_ _0\"></span>nziale <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>un<span class=\"_ _0\"></span>\u2019attivit\u00e0 <span class=\"_ _3d\"> </span>o <span class=\"_ _55\"> </span>passivit\u00e0<span class=\"_ _254\"> </span>finanziaria. Di seguito<span class=\"_ _0\"></span> \u00e8 presentato<span class=\"_ _0\"></span> il perc<span class=\"_ _0\"></span>orso metodologico<span class=\"_ _0\"></span> utilizz<span class=\"_ _0\"></span>ato per il pr<span class=\"_ _0\"></span>imo consolida<span class=\"_ _0\"></span>mento inte<span class=\"_ _0\"></span>grale delle<span class=\"_ _0\"></span> societ\u00e0<span class=\"_ _254\"> </span>acquisite cos<span class=\"_ _0\"></span>\u00ec come richiest<span class=\"_ _0\"></span>o dai principi conta<span class=\"_ _0\"></span>bili di rife<span class=\"_ _0\"></span>rimento. Le acquisi<span class=\"_ _0\"></span>zioni sono <span class=\"_ _0\"></span>state c<span class=\"_ _0\"></span>ontab<span class=\"_ _0\"></span>ilizzate in c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _0\"></span>con l\u2019<span class=\"_ _0\"></span>IFRS 3 <span class=\"_ _0\"></span>sulle aggrega<span class=\"_ _0\"></span>zioni di <span class=\"_ _0\"></span>imprese c<span class=\"_ _0\"></span>he preved<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>il conformars<span class=\"_ _0\"></span>i alle fasi prev<span class=\"_ _0\"></span>iste nell\u2019applicaz<span class=\"_ _0\"></span>ione dell\u2019<span class=\"ff7\">ac<span class=\"_ _0\"></span>quisition method<span class=\"_ _0\"></span></span>:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">determinazione della d<span class=\"_ _0\"></span>ata di acquis<span class=\"_ _0\"></span>izione del contr<span class=\"_ _0\"></span>ollo,<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">determinazione del corri<span class=\"_ _0\"></span>spettivo compl<span class=\"_ _0\"></span>essivo dell\u2019<span class=\"_ _0\"></span>acquisizione,<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rilevazione e misuraz<span class=\"_ _0\"></span>ione delle attivit\u00e0<span class=\"_ _0\"></span> identificabil<span class=\"_ _0\"></span>i acquisite e de<span class=\"_ _0\"></span>lle passivit\u00e0 a<span class=\"_ _0\"></span>ssunte, </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rilevazione e <span class=\"_ _3\"></span>misurazion<span class=\"_ _0\"></span>e dell\u2019avviamento o dell\u2019eventu<span class=\"_ _0\"></span>ale utile derivante <span class=\"_ _3\"></span>da una acquisizione a prezzi<span class=\"_ _254\"> </span></span></span>favorevoli,<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">definizione delle Cas<span class=\"_ _0\"></span>h Generating Un<span class=\"_ _0\"></span>its ed allocazione <span class=\"_ _0\"></span>dell\u2019avviam<span class=\"_ _0\"></span>ento,<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">definizione <span class=\"_ _3d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _55\"> </span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>valutazione, <span class=\"_ _55\"> </span>determinazio<span class=\"_ _0\"></span>ne <span class=\"_ _3d\"> </span>de<span class=\"_ _0\"></span>gli <span class=\"_ _55\"> </span>elementi <span class=\"_ _55\"> </span>inclusi <span class=\"_ _3d\"> </span>nell\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span></span></span>aggregazion<span class=\"_ _0\"></span>e, ivi inclusi i c<span class=\"_ _0\"></span>osti correlati a<span class=\"_ _0\"></span>ll\u2019acquisizion<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span>Le <span class=\"_ _54\"></span>operazioni <span class=\"_ _54\"></span>sotto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>riportate <span class=\"_ _54\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>confi<span class=\"_ _0\"></span>gurano <span class=\"_ _54\"></span>come <span class=\"_ _54\"></span>acqui<span class=\"_ _0\"></span>sizione <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>business <span class=\"_ _54\"></span>(b<span class=\"_ _0\"></span>usiness <span class=\"_ _54\"></span>combination)<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>sensi<span class=\"_ _254\"> </span>della definizi<span class=\"_ _0\"></span>one fornita dal<span class=\"_ _0\"></span>l\u2019IFRS 3.<span class=\"_ _254\"> </span>Acquisizione Capexo<span class=\"_ _254\"> </span>In <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ata 10 <span class=\"_ _4\"></span>genna<span class=\"_ _0\"></span>io 202<span class=\"_ _3\"></span>3 il <span class=\"_ _3\"></span>Gruppo h<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>finalizzato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019accord<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>acquisto del <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>00% della <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 C<span class=\"_ _3\"></span>apexo, societ\u00e0<span class=\"_ _254\"> </span>francese <span class=\"_ _59\"> </span>att<span class=\"_ _0\"></span>iva <span class=\"_ _59\"> </span>n<span class=\"_ _0\"></span>ell\u2019importa<span class=\"_ _0\"></span>zione <span class=\"_ _59\"> </span>e <span class=\"_ _58\"> </span>distribuzione <span class=\"_ _58\"> </span>di <span class=\"_ _58\"> </span>prodotti <span class=\"_ _59\"> </span>orto<span class=\"_ _0\"></span>frutticoli. <span class=\"_ _58\"> </span>Tale <span class=\"_ _58\"> </span>acquisizione <span class=\"_ _58\"> </span>rientra<span class=\"_ _254\"> </span>perfettamente nelle linee strategiche annunciate dal <span class=\"_ _3\"></span>Gruppo e <span class=\"_ _3\"></span>permetter\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>insieme all\u2019acquisizion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di Blampin<span class=\"_ _254\"> </span>Groupe <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>accele<span class=\"_ _0\"></span>rare <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ma<span class=\"_ _0\"></span>niera <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ignificativa <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cr<span class=\"_ _0\"></span>escita <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>ric<span class=\"_ _0\"></span>avi <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>redditi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>BU<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Distr<span class=\"_ _0\"></span>ibuzione<span class=\"_ _254\"> </span>raggiungendo in Francia un forte posiz<span class=\"_ _0\"></span>ionamento strategico sul merca<span class=\"_ _0\"></span>to in termini di dimensione<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>gamma dei<span class=\"_ _254\"> </span>prodotti <span class=\"_ _0\"></span>e presidio d<span class=\"_ _0\"></span>ei cana<span class=\"_ _0\"></span>li di <span class=\"_ _0\"></span>vendita. N<span class=\"_ _0\"></span>ella stessa<span class=\"_ _0\"></span> data il <span class=\"_ _0\"></span>Gruppo ha<span class=\"_ _0\"></span> assunto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>delle operazioni <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>Capexo <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>isultanze <span class=\"_ _5a\"> </span>economich<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dunque <span class=\"_ _5a\"> </span>inclus<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>int<span class=\"_ _0\"></span>ero <span class=\"_ _5a\"> </span>nel <span class=\"_ _5a\"> </span>conto <span class=\"_ _5b\"> </span>economico <span class=\"_ _5a\"> </span>consolidato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>Gruppo Orsero al 31<span class=\"_ _0\"></span> dicem<span class=\"_ _0\"></span>bre 2023.<span class=\"_ _254\"> </span>Corrispettivo tr<span class=\"_ _0\"></span>asferito<span class=\"_ _254\"> </span>La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sin<span class=\"_ _0\"></span>tetizza il <span class=\"_ _4\"></span>fair value <span class=\"_ _3\"></span>alla data <span class=\"_ _4\"></span>di acquisizione delle <span class=\"_ _3\"></span>principali componenti del <span class=\"_ _4\"></span>corris<span class=\"_ _0\"></span>pettivo<span class=\"_ _254\"> </span>trasferito:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Capexo<span class=\"_ _254\"> </span>Disponibilit\u00e0 <span class=\"_ _24\"> </span>33<span class=\"_ _3\"></span>.000<span class=\"_ _254\"> </span>Corrispettivo potenziale  <span class=\"_ _175\"> </span>10.992<span class=\"_ _254\"> </span>Totale corrispettivo trasf<span class=\"_ _0\"></span>erito  <span class=\"_ _80\"> </span>43.99<span class=\"_ _0\"></span>2 Il corrispettivo dell\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>di Capexo \u00e8 <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isultato pari ad <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span> 43.992 migliaia, di <span class=\"_ _3\"></span>cui euro <span class=\"_ _3\"></span>33.000 migliaia<span class=\"_ _254\"> </span>trasferito <span class=\"_ _3f\"></span>mediante <span class=\"_ _3f\"></span>dispon<span class=\"_ _0\"></span>ibilit\u00e0 <span class=\"_ _3f\"></span>liquide. <span class=\"_ _3f\"></span>Il <span class=\"_ _3c\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>ha <span class=\"_ _3f\"></span>convenuto <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>versare <span class=\"_ _3f\"></span>ai <span class=\"_ _3f\"></span>precedenti <span class=\"_ _3f\"></span>soci <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>Capexo <span class=\"_ _3f\"></span>un<span class=\"_ _254\"> </span>corrispettivo  p<span class=\"_ _3\"></span>otenziale <span class=\"_ _50\"> </span>pari <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>1.575 <span class=\"_ _5b\"> </span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _5b\"> </span>(euro <span class=\"_ _5b\"> </span>10.992<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>migliaia <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ttualizzato) <span class=\"_ _5b\"> </span>ri<span class=\"_ _0\"></span>conducibile <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>lla<span class=\"_ _254\"> </span>clausola di <span class=\"_ _3e\"></span>Earn-out, suddivisi <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>tre <span class=\"_ _3\"></span>tranches <span class=\"_ _3\"></span>annuali <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>pari <span class=\"_ _4\"></span>amm<span class=\"_ _0\"></span>ontare, <span class=\"_ _4\"></span>sub<span class=\"_ _0\"></span>ordina<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>ed <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>gione <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>obiettivi<span class=\"_ _254\"> </span>di redditivit\u00e0<span class=\"_ _0\"></span> (Adjusted EB<span class=\"_ _0\"></span>ITDA) fissati pe<span class=\"_ _0\"></span>r gli esercizi<span class=\"_ _0\"></span> 2023, 2024 e<span class=\"_ _0\"></span> 2025.<span class=\"_ _254\"> </span>Attivit\u00e0 acquis<span class=\"_ _0\"></span>ite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunt<span class=\"_ _0\"></span>e identificabil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Di <span class=\"_ _3\"></span>seguito sono sintetizzati g<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>rilevati con <span class=\"_ _3\"></span>riferimento alle attivit\u00e0 <span class=\"_ _3\"></span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>alle passivit\u00e0 <span class=\"_ _3\"></span>assunte alla<span class=\"_ _254\"> </span>data <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>imo <span class=\"_ _3c\"></span>consolidame<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>(1\u00b0 <span class=\"_ _3c\"></span>gennaio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23) <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>quisita <span class=\"_ _3c\"></span>esp<span class=\"_ _0\"></span>ressi <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>principi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bili<span class=\"_ _254\"> </span>internazionali:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Capexo<span class=\"_ _254\"> </span>Avviamento <span class=\"_ _176\"> </span>-<span class=\"_ _254\"> </span>Attivit\u00e0 immateriali diverse dall\u2019avviamento <span class=\"_ _3a\"> </span>48<span class=\"_ _254\"> </span>Immobili, impianti e macchinar<span class=\"_ _0\"></span>i* <span class=\"_ _177\"> </span>1.813<span class=\"_ _254\"> </span>Partecipazioni contabilizzate con il metodo del patrimonio<span class=\"_ _254\"> </span>netto<span class=\"_ _254\"> </span>-<span class=\"_ _254\"> </span>Attivit\u00e0 finanziarie non correnti<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>304<span class=\"_ _254\"> </span>Attivit\u00e0 fiscali differite <span class=\"_ _8f\"> </span>7<span class=\"_ _254\"> </span>Rimanenze <span class=\"_ _111\"> </span>1.416<span class=\"_ _254\"> </span>Crediti commerciali <span class=\"_ _e6\"> </span>12.526<span class=\"_ _254\"> </span>Attivit\u00e0 fiscali <span class=\"_ _fb\"> </span>(146)<span class=\"_ _254\"> </span>Altri crediti ed altre attivit\u00e0 correnti  <span class=\"_ _91\"> </span>775<span class=\"_ _254\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _146\"> </span>2.82<span class=\"_ _0\"></span>0<span class=\"_ _254\"> </span>Passivit\u00e0 finanziarie* <span class=\"_ _178\"> </span>(3.078)<span class=\"_ _254\"> </span>Altre passivit\u00e0 non correnti <span class=\"_ _68\"> </span>-<span class=\"_ _254\"> </span>Passivit\u00e0 per imposte differite <span class=\"_ _179\"> </span>(58)<span class=\"_ _254\"> </span>Fondi <span class=\"_ _131\"> </span>-<span class=\"_ _254\"> </span>Benefici ai dipendenti <span class=\"_ _1e\"> </span>(30)<span class=\"_ _254\"> </span>Debiti commerciali <span class=\"_ _8c\"> </span>(8.179)<span class=\"_ _254\"> </span>Passivit\u00e0 fiscali <span class=\"_ _12b\"> </span>(460)<span class=\"_ _254\"> </span>Altre passivit\u00e0 correnti <span class=\"_ _125\"> </span>(987)<span class=\"_ _254\"> </span>Totale attivit\u00e0 nette<span class=\"_ _0\"></span> identificabili <span class=\"_ _17a\"> </span>6.772 *I valori non tengono c<span class=\"_ _3\"></span>onto dell\u2019effet<span class=\"_ _3\"></span>to IFRS 16, in quanto ne<span class=\"_ _3\"></span>utro nella deter<span class=\"_ _3\"></span>minazione dell\u2019Avviamento<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2d\"> </span></span>Valutazio<span class=\"_ _0\"></span>ne del fair v<span class=\"_ _0\"></span>alue delle attivit\u00e0 <span class=\"_ _0\"></span>acquisite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunte<span class=\"_ _0\"></span> identifi<span class=\"_ _0\"></span>cabili<span class=\"_ _254\"> </span>Il <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>proceduto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>effettu<span class=\"_ _0\"></span>are <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>es<span class=\"_ _0\"></span>ercizio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>P<span class=\"_ _0\"></span>urchase <span class=\"_ _5b\"> </span>Price<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Allocation <span class=\"_ _5b\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>informazio<span class=\"_ _0\"></span>ni<span class=\"_ _254\"> </span>disponibili; coere<span class=\"_ _0\"></span>ntemente <span class=\"_ _0\"></span>con quanto indic<span class=\"_ _0\"></span>ato dall\u2019IFRS<span class=\"_ _0\"></span> 3.<span class=\"_ _254\"> </span>Le  tecniche  di  valutazione  utilizzate<span class=\"_ _0\"></span>  per<span class=\"_ _3\"></span>  determinar<span class=\"_ _0\"></span>e  il  f<span class=\"_ _3\"></span>air  value  delle  principali  attivit\u00e0<span class=\"_ _0\"></span>  acquisite  sono<span class=\"_ _254\"> </span>riportate di s<span class=\"_ _0\"></span>eguito:<span class=\"_ _254\"> </span>Immobili, <span class=\"_ _0\"></span>impianti e macc<span class=\"_ _0\"></span>hinari<span class=\"_ _254\"> </span>Il <span class=\"_ _5a\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>valore <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ontabile <span class=\"_ _5b\"> </span>alla <span class=\"_ _5b\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>acquisizione <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>ritiene <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>sia<span class=\"_ _254\"> </span>rappresentativo <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>prezzi<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>merca<span class=\"_ _0\"></span>to <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>ele<span class=\"_ _0\"></span>menti <span class=\"_ _55\"> </span>simili, <span class=\"_ _55\"> </span>se <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>isponibili<span class=\"_ _0\"></span>, <span class=\"_ _3d\"> </span>e <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>costi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>sostituzione, <span class=\"_ _55\"> </span>se<span class=\"_ _254\"> </span>appropriat<span class=\"_ _0\"></span>i. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>stima <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>sostituzione <span class=\"_ _3f\"></span>ammor<span class=\"_ _0\"></span>tizzati <span class=\"_ _3c\"></span>rifle<span class=\"_ _0\"></span>tte <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>ettifiche <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3c\"></span>deteriora<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>fis<span class=\"_ _0\"></span>ico <span class=\"_ _3c\"></span>ed<span class=\"_ _254\"> </span>obsolescenz<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>economica <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>funzionale. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>immobiliz<span class=\"_ _0\"></span>zazioni <span class=\"_ _55\"> </span>mater<span class=\"_ _0\"></span>iali <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>composte <span class=\"_ _55\"> </span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _55\"> </span>da<span class=\"_ _254\"> </span>impianti di conservazion<span class=\"_ _0\"></span>e / maturazione, da macchinar<span class=\"_ _0\"></span>i di <span class=\"_ _3\"></span>confezionam<span class=\"_ _0\"></span>ento e migliorie sui magazzini e uffici.<span class=\"_ _254\"> </span>Rimanenze<span class=\"_ _254\"> </span>Il <span class=\"_ _5b\"> </span>fair <span class=\"_ _5b\"> </span>value<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>rima<span class=\"_ _0\"></span>nenze <span class=\"_ _5b\"> </span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _5b\"> </span>calcolato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>prezzo <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>vendita<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5b\"> </span>costi <span class=\"_ _5b\"> </span>st<span class=\"_ _0\"></span>imati <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span>completamento<span class=\"_ _0\"></span> nonch\u00e9 della<span class=\"_ _0\"></span> stima dei costi necessa<span class=\"_ _0\"></span>ri per realizzar<span class=\"_ _0\"></span>e la vendita. Crediti comme<span class=\"_ _0\"></span>rciali<span class=\"_ _254\"> </span>Relativi ai crediti<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>la ven<span class=\"_ _0\"></span>dita di <span class=\"_ _3\"></span>frutta e com<span class=\"_ _0\"></span>prendono importi contrattu<span class=\"_ _0\"></span>ali al netto di eventuali svalutaz<span class=\"_ _0\"></span>ioni<span class=\"_ _254\"> </span>per euro 12.526 <span class=\"_ _0\"></span>migliaia.<span class=\"_ _254\"> </span>Altri credit<span class=\"_ _0\"></span>i ed altre atti<span class=\"_ _0\"></span>vit\u00e0 correnti<span class=\"_ _254\"> </span>Relativi  per  euro <span class=\"_ _3d\"> </span>646  migliaia  a<span class=\"_ _0\"></span>l  credito  per  le  sovvenzion<span class=\"_ _0\"></span>i  da  ricevere  per  a<span class=\"_ _0\"></span>ver  aderito  al  pro<span class=\"_ _0\"></span>gramma<span class=\"_ _254\"> </span>ODEADOM ave<span class=\"_ _0\"></span>nte la finali<span class=\"_ _0\"></span>t\u00e0 di supportare <span class=\"_ _0\"></span>l\u2019importazi<span class=\"_ _0\"></span>one dei prodotti dalla<span class=\"_ _0\"></span> La Reun<span class=\"_ _0\"></span>ione. Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie<span class=\"_ _254\"> </span>Relativi <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quattro <span class=\"_ _54\"></span>finanz<span class=\"_ _0\"></span>iamenti <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _3f\"></span>fis<span class=\"_ _0\"></span>so <span class=\"_ _3f\"></span>ed <span class=\"_ _54\"></span>uno <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _54\"></span>variabile, <span class=\"_ _54\"></span>i <span class=\"_ _3f\"></span>cui <span class=\"_ _54\"></span>fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3f\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>data <span class=\"_ _54\"></span>di<span class=\"_ _254\"> </span>acquisizione a<span class=\"_ _0\"></span>pprossimano <span class=\"_ _0\"></span>i valori nomi<span class=\"_ _0\"></span>nali. Benefici ai <span class=\"_ _0\"></span>dipendenti<span class=\"_ _254\"> </span>La <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>stata <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>lcolata <span class=\"_ _3c\"></span>second<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>metod<span class=\"_ _0\"></span>ologia <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttuariale, <span class=\"_ _3c\"></span>uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>calcolo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>consule<span class=\"_ _0\"></span>nte <span class=\"_ _3c\"></span>ester<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span>(IAS 19). Debiti com<span class=\"_ _0\"></span>merciali Tale passiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 relativa all\u2019a<span class=\"_ _0\"></span>cquisto di frutta.<span class=\"_ _0\"></span><span class=\"ff5\"> <span class=\"_ _4b\"> </span></span>Altre pass<span class=\"_ _0\"></span>ivit\u00e0 correnti Tale <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _55\"> </span>comprende <span class=\"_ _55\"> </span>principalmente <span class=\"_ _3d\"> </span>deb<span class=\"_ _0\"></span>iti <span class=\"_ _3d\"> </span>verso <span class=\"_ _55\"> </span>il  persona<span class=\"_ _0\"></span>le <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>r<span class=\"_ _0\"></span>etribuzioni, <span class=\"_ _55\"> </span>in  qua<span class=\"_ _0\"></span>nto <span class=\"_ _3d\"> </span>vengon<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>corrisposte all\u2019in<span class=\"_ _0\"></span>izio del me<span class=\"_ _0\"></span>se ed il debito pe<span class=\"_ _0\"></span>r \u00abl\u2019Interess<span class=\"_ _0\"></span>ement\u00bb. Determin<span class=\"_ _0\"></span>azione dell\u2019av<span class=\"_ _0\"></span>viamento<span class=\"_ _254\"> </span>L\u2019avviamento <span class=\"_ _3f\"></span>derivant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>dall\u2019a<span class=\"_ _0\"></span>cquisizione, <span class=\"_ _3f\"></span>verificate <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>condizioni <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>iscrivib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>amite <span class=\"_ _3c\"></span>anal<span class=\"_ _0\"></span>isi <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3c\"></span>value<span class=\"_ _254\"> </span>dell\u2019investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>basato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ull\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>ssa <span class=\"_ _5a\"> </span>attes<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>illus<span class=\"_ _0\"></span>trato <span class=\"_ _5a\"> </span>nella<span class=\"_ _254\"> </span>seguente tabella:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Capexo<span class=\"_ _254\"> </span>Fair value del corrispettivo trasferito <span class=\"_ _13e\"> </span>43.<span class=\"_ _3\"></span>992<span class=\"_ _254\"> </span>Fair value delle attivit\u00e0 nette identificabili  <span class=\"_ _168\"> </span>(6.772)<span class=\"_ _254\"> </span>Avviamento  <span class=\"_ _11e\"> </span>37.220<span class=\"_ _0\"></span> L\u2019avviamento <span class=\"_ _3c\"></span>derivan<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>dal<span class=\"_ _0\"></span>l\u2019acquisizione <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>risce <span class=\"_ _0\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _3c\"></span>alle <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenze <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>conosc<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tecnic<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>commerciali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>personale <span class=\"_ _54\"></span>ed <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>ult<span class=\"_ _0\"></span>eriori <span class=\"_ _3c\"></span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>preved<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ottenere <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ll\u2019integrazio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0<span class=\"_ _254\"> </span>acquisita nella<span class=\"_ _0\"></span> BU Distribuz<span class=\"_ _0\"></span>ione del Grup<span class=\"_ _0\"></span>po. Per approfo<span class=\"_ _0\"></span>ndimenti si rinvia<span class=\"_ _0\"></span> al par<span class=\"_ _0\"></span>agrafo \u201cImpairment T<span class=\"_ _0\"></span>est\u201d.<span class=\"_ _254\"> </span>In <span class=\"_ _3\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di posizione finanziaria netta l\u2019acquisizione<span class=\"_ _0\"></span> ha <span class=\"_ _3\"></span>determinato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sul bilancio consolidato un effetto netto<span class=\"_ _254\"> </span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>44<span class=\"_ _0\"></span>.251 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>da<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>dalla <span class=\"_ _5a\"> </span>differenza<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tra <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>corrisp<span class=\"_ _0\"></span>ettivo <span class=\"_ _5a\"> </span>trasferito <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>eur<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>43.992 <span class=\"_ _5a\"> </span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>relativo<span class=\"_ _254\"> </span>all\u2019acquisto<span class=\"_ _0\"></span> del <span class=\"_ _3\"></span>100% della societ\u00e0 e la p<span class=\"_ _3\"></span>osizione finan<span class=\"_ _0\"></span>ziaria passiva della stessa per complessivi netti euro 259<span class=\"_ _254\"> </span>migliaia.<span class=\"_ _254\"> </span>Costi correl<span class=\"_ _0\"></span>ati all\u2019acqui<span class=\"_ _0\"></span>sizione<span class=\"_ _254\"> </span>I costi correlati a<span class=\"_ _0\"></span>ll\u2019acquisizi<span class=\"_ _0\"></span>one sostenuti dal Gru<span class=\"_ _0\"></span>ppo so<span class=\"_ _0\"></span>no stati euro 249 <span class=\"_ _0\"></span>migliaia, spesati <span class=\"_ _0\"></span>nell\u2019esercizio 2<span class=\"_ _0\"></span>022.<span class=\"_ _254\"> </span>Acquisizione Blampin Grou<span class=\"_ _0\"></span>pe<span class=\"_ _254\"> </span>In data 10 g<span class=\"_ _0\"></span>ennaio 2023 il <span class=\"_ _0\"></span>Gruppo ha final<span class=\"_ _0\"></span>izzato l\u2019acc<span class=\"_ _0\"></span>ordo per l\u2019ac<span class=\"_ _0\"></span>quisto dell\u201980% <span class=\"_ _0\"></span>di Blampin Grou<span class=\"_ _0\"></span>pe, gruppo<span class=\"_ _254\"> </span>attivo nell\u2019importazione e <span class=\"_ _3\"></span>distribuzione di prodotti ortofrutticoli. T<span class=\"_ _3\"></span>ale acquisizione rientra perfettamente nelle<span class=\"_ _254\"> </span>linee <span class=\"_ _5a\"> </span>stra<span class=\"_ _0\"></span>tegiche <span class=\"_ _5b\"> </span>annunciat<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>dal <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>permette<span class=\"_ _0\"></span>r\u00e0, <span class=\"_ _5a\"> </span>ins<span class=\"_ _0\"></span>ieme <span class=\"_ _5a\"> </span>all\u2019<span class=\"_ _0\"></span>acquisizione <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>Capexo <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>ccelerare <span class=\"_ _5b\"> </span>in<span class=\"_ _254\"> </span>maniera <span class=\"_ _3c\"></span>significati<span class=\"_ _0\"></span>va <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>crescita <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>ricavi <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>redd<span class=\"_ _0\"></span>itivit\u00e0 <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>BU <span class=\"_ _3c\"></span>Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>raggiungend<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>Fra<span class=\"_ _0\"></span>ncia<span class=\"_ _254\"> </span>un <span class=\"_ _3c\"></span>forte <span class=\"_ _3c\"></span>posiziona<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>strategico <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>term<span class=\"_ _0\"></span>ini <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dime<span class=\"_ _0\"></span>nsione, <span class=\"_ _3c\"></span>gamm<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>prodotti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>pres<span class=\"_ _0\"></span>idio <span class=\"_ _3c\"></span>dei<span class=\"_ _254\"> </span>canali di <span class=\"_ _0\"></span>vendita. Nella stes<span class=\"_ _0\"></span>sa data il Gru<span class=\"_ _0\"></span>ppo ha assunt<span class=\"_ _0\"></span>o il contr<span class=\"_ _0\"></span>ollo delle o<span class=\"_ _0\"></span>perazioni di Bla<span class=\"_ _0\"></span>mpin Groupe l<span class=\"_ _0\"></span>e cui<span class=\"_ _254\"> </span>risultanze <span class=\"_ _0\"></span>economich<span class=\"_ _0\"></span>e sono <span class=\"_ _0\"></span>dunque <span class=\"_ _0\"></span>incluse pe<span class=\"_ _0\"></span>r i<span class=\"_ _0\"></span>ntero nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>consolid<span class=\"_ _0\"></span>ato del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>Orsero al<span class=\"_ _254\"> </span>31 dicembre 20<span class=\"_ _0\"></span>23.<span class=\"_ _254\"> </span>Corrispettivo tr<span class=\"_ _0\"></span>asferito<span class=\"_ _254\"> </span>La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sin<span class=\"_ _0\"></span>tetizza il <span class=\"_ _4\"></span>fair value <span class=\"_ _3\"></span>alla data <span class=\"_ _4\"></span>di acquisizione delle <span class=\"_ _3\"></span>principali componenti del <span class=\"_ _4\"></span>corris<span class=\"_ _0\"></span>pettivo<span class=\"_ _254\"> </span>trasferito:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Blampin Groupe<span class=\"_ _254\"> </span>Disponibilit\u00e0 <span class=\"_ _24\"> </span>32.747<span class=\"_ _254\"> </span>Corrispettivo potenziale  <span class=\"_ _175\"> </span>7.026<span class=\"_ _254\"> </span>Put/Call <span class=\"_ _17b\"> </span>5.918<span class=\"_ _254\"> </span>Totale corrispettivo trasf<span class=\"_ _0\"></span>erito  <span class=\"_ _80\"> </span>45.69<span class=\"_ _0\"></span>1<span class=\"_ _254\"> </span>Il <span class=\"_ _3c\"></span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _3c\"></span>dell\u2019ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _3c\"></span>dell\u2019<span class=\"_ _0\"></span>80% <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>Bla<span class=\"_ _0\"></span>mpin <span class=\"_ _3c\"></span>Groupe <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>isultato <span class=\"_ _3c\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>40.747 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ui<span class=\"_ _254\"> </span>euro <span class=\"_ _3c\"></span>32.0<span class=\"_ _0\"></span>00 <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>trasfe<span class=\"_ _0\"></span>rito <span class=\"_ _3c\"></span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>disponibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>liquide <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>mome<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>dell\u2019a<span class=\"_ _0\"></span>tto, <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>747 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>quale<span class=\"_ _254\"> </span>complemento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>prezzo <span class=\"_ _3f\"></span>corris<span class=\"_ _0\"></span>posto <span class=\"_ _3c\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>mese <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>lugli<span class=\"_ _0\"></span>o. <span class=\"_ _3f\"></span>Il <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>ha <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>venuto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ve<span class=\"_ _0\"></span>rsare <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>precede<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>soci <span class=\"_ _3f\"></span>di<span class=\"_ _254\"> </span>Blampin <span class=\"_ _54\"></span>Gro<span class=\"_ _0\"></span>upe <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>potenz<span class=\"_ _0\"></span>iale <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _54\"></span>8.000 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _54\"></span>(euro <span class=\"_ _5a\"> </span>7.026 <span class=\"_ _54\"></span>migliaia <span class=\"_ _54\"></span>attua<span class=\"_ _0\"></span>lizzato<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>riconducibile <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>claus<span class=\"_ _0\"></span>ola <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Earn-out, <span class=\"_ _0\"></span>suddivisi <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>quattro <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>nches annual<span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ammontare, <span class=\"_ _0\"></span>sub<span class=\"_ _0\"></span>ordinate<span class=\"_ _254\"> </span>ed in ragione d<span class=\"_ _0\"></span>i obiettivi di <span class=\"_ _0\"></span>redditivit\u00e0 (Adjuste<span class=\"_ _0\"></span>d EBITDA<span class=\"_ _0\"></span>) fissati per gli es<span class=\"_ _0\"></span>ercizi 2023, <span class=\"_ _0\"></span>2024, 2025 e 2<span class=\"_ _0\"></span>026.<span class=\"_ _254\"> </span>\u00c8 prevista, <span class=\"_ _0\"></span>inoltre una<span class=\"_ _0\"></span> clausola d<span class=\"_ _0\"></span>i Put/Call <span class=\"_ _0\"></span>per l\u2019acqui<span class=\"_ _0\"></span>sto del 13,3%<span class=\"_ _0\"></span> da esercita<span class=\"_ _0\"></span>rsi a part<span class=\"_ _0\"></span>ire dal 0<span class=\"_ _0\"></span>1.01.2027 f<span class=\"_ _0\"></span>ino<span class=\"_ _254\"> </span>al 31.12.2028<span class=\"_ _0\"></span>, \u00e8 stimata al <span class=\"_ _0\"></span>momento dell\u2019ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _0\"></span>in euro 5.918 m<span class=\"_ _0\"></span>igliaia attua<span class=\"_ _0\"></span>lizzando i flussi<span class=\"_ _0\"></span> previsti fin<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>ritiene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>verr\u00e0 <span class=\"_ _0\"></span>l\u2019ese<span class=\"_ _0\"></span>rcitata <span class=\"_ _0\"></span>l\u2019opzi<span class=\"_ _0\"></span>one, i<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>principi <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bili <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Tale passivit\u00e0 <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>successiva<span class=\"_ _0\"></span>mente rimisurata ad <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ata di <span class=\"_ _3\"></span>chiusura. La <span class=\"_ _4\"></span>polit<span class=\"_ _0\"></span>ica contabile adottata dal <span class=\"_ _4\"></span>Grupp<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>prevede <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>riconosc<span class=\"_ _0\"></span>imento <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ogn<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>mod<span class=\"_ _0\"></span>ifica <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>tale <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ssivit\u00e0. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31<span class=\"_ _254\"> </span>dicembre <span class=\"_ _54\"></span>tale <span class=\"_ _54\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>sta<span class=\"_ _0\"></span>ta <span class=\"_ _54\"></span>rivalutata <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>ulteriori <span class=\"_ _54\"></span>euro <span class=\"_ _54\"> </span>2.37<span class=\"_ _0\"></span>1 <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _54\"></span>con <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onseguente <span class=\"_ _54\"></span>riduzion<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>pari<span class=\"_ _254\"> </span>importo del patri<span class=\"_ _0\"></span>monio net<span class=\"_ _0\"></span>to.<span class=\"_ _254\"> </span>Attivit\u00e0 acquis<span class=\"_ _0\"></span>ite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunt<span class=\"_ _0\"></span>e identificabil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Di <span class=\"_ _3\"></span>seguito sono sintetizzati g<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>rilevati con <span class=\"_ _3\"></span>riferimento alle attivit\u00e0 <span class=\"_ _3\"></span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>alle passivit\u00e0 <span class=\"_ _3\"></span>assunte alla<span class=\"_ _254\"> </span>data <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>pri<span class=\"_ _0\"></span>mo <span class=\"_ _56\"> </span>consolida<span class=\"_ _0\"></span>mento <span class=\"_ _56\"> </span>(1\u00b0 <span class=\"_ _56\"> </span>gen<span class=\"_ _0\"></span>naio <span class=\"_ _56\"> </span>2023) <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _56\"> </span>societ\u00e0 <span class=\"_ _56\"> </span>ac<span class=\"_ _0\"></span>quisita <span class=\"_ _56\"> </span>espressi<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>in <span class=\"_ _56\"> </span>base <span class=\"_ _56\"> </span>ai <span class=\"_ _57\"> </span>principi<span class=\"_ _254\"> </span>internazionali:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Blampin Groupe<span class=\"_ _254\"> </span>Avviamento <span class=\"_ _176\"> </span>-<span class=\"_ _254\"> </span>Attivit\u00e0 immateriali diverse dall\u2019avviamento <span class=\"_ _3a\"> </span>148<span class=\"_ _254\"> </span>Immobili, impianti e macchinar<span class=\"_ _0\"></span>i* <span class=\"_ _177\"> </span>3.931<span class=\"_ _254\"> </span>Partecipazioni contabilizzate con il metodo del patrimonio<span class=\"_ _254\"> </span>netto<span class=\"_ _254\"> </span>-<span class=\"_ _254\"> </span>Attivit\u00e0 finanziarie non correnti<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>47<span class=\"_ _0\"></span>6<span class=\"_ _254\"> </span>Attivit\u00e0 fiscali differite <span class=\"_ _8f\"> </span>-<span class=\"_ _254\"> </span>Rimanenze <span class=\"_ _111\"> </span>1.972<span class=\"_ _254\"> </span>Crediti commerciali <span class=\"_ _e6\"> </span>15.78<span class=\"_ _0\"></span>9<span class=\"_ _254\"> </span>Attivit\u00e0 fiscali <span class=\"_ _fb\"> </span>1.038<span class=\"_ _254\"> </span>Altri crediti ed altre attivit\u00e0 correnti  <span class=\"_ _91\"> </span>411<span class=\"_ _254\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _146\"> </span>12.3<span class=\"_ _0\"></span>28<span class=\"_ _254\"> </span>Patrimonio netto di terzi <span class=\"_ _17c\"> </span>(187)<span class=\"_ _254\"> </span>Passivit\u00e0 finanziarie* <span class=\"_ _178\"> </span>(11.862)<span class=\"_ _254\"> </span>Altre passivit\u00e0 non correnti <span class=\"_ _68\"> </span>-<span class=\"_ _254\"> </span>Passivit\u00e0 per imposte differite <span class=\"_ _179\"> </span>(158)<span class=\"_ _254\"> </span>Fondi <span class=\"_ _131\"> </span>(163)<span class=\"_ _254\"> </span>Benefici ai dipendenti <span class=\"_ _1e\"> </span>-<span class=\"_ _254\"> </span>Debiti commerciali <span class=\"_ _8c\"> </span>(14.495)<span class=\"_ _254\"> </span>Passivit\u00e0 fiscali <span class=\"_ _12b\"> </span>(897)<span class=\"_ _254\"> </span>Altre passivit\u00e0 correnti <span class=\"_ _125\"> </span>(3<span class=\"_ _3\"></span>.457)<span class=\"_ _254\"> </span>Totale attivit\u00e0 nette<span class=\"_ _0\"></span> identificabili <span class=\"_ _17a\"> </span>4.876 *I valori non tengono c<span class=\"_ _3\"></span>onto dell\u2019effet<span class=\"_ _3\"></span>to IFRS 16, in quanto ne<span class=\"_ _3\"></span>utro nella deter<span class=\"_ _3\"></span>minazione dell\u2019Avviamento<span class=\"_ _254\"> </span>Valutazio<span class=\"_ _0\"></span>ne del fair v<span class=\"_ _0\"></span>alue delle attivit\u00e0 <span class=\"_ _0\"></span>acquisite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunte<span class=\"_ _0\"></span> identifi<span class=\"_ _0\"></span>cabili<span class=\"_ _254\"> </span>Il <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>proceduto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>effettu<span class=\"_ _0\"></span>are <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>es<span class=\"_ _0\"></span>ercizio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>P<span class=\"_ _0\"></span>urchase <span class=\"_ _5b\"> </span>Price<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Allocation <span class=\"_ _5b\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>informazio<span class=\"_ _0\"></span>ni<span class=\"_ _254\"> </span>disponibili; coere<span class=\"_ _0\"></span>ntemente <span class=\"_ _0\"></span>con quanto indic<span class=\"_ _0\"></span>ato dall\u2019IFRS<span class=\"_ _0\"></span> 3.<span class=\"_ _254\"> </span>Le  tecniche  di  valutazione  utilizzate<span class=\"_ _0\"></span>  per<span class=\"_ _3\"></span>  determinar<span class=\"_ _0\"></span>e  il  f<span class=\"_ _3\"></span>air  value  delle  principali  attivit\u00e0<span class=\"_ _0\"></span>  acquisite  sono<span class=\"_ _254\"> </span>riportate di s<span class=\"_ _0\"></span>eguito:<span class=\"_ _254\"> </span>Immobili, <span class=\"_ _0\"></span>impianti e macc<span class=\"_ _0\"></span>hinari<span class=\"_ _254\"> </span>Il <span class=\"_ _5a\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>valore <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ontabile <span class=\"_ _5b\"> </span>alla <span class=\"_ _5b\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>acquisizione <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>ritiene <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>sia<span class=\"_ _254\"> </span>rappresentativo <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>prezzi<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>merca<span class=\"_ _0\"></span>to <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>ele<span class=\"_ _0\"></span>menti <span class=\"_ _55\"> </span>simili, <span class=\"_ _55\"> </span>se <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>isponibili<span class=\"_ _0\"></span>, <span class=\"_ _3d\"> </span>e <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>costi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>sostituzione, <span class=\"_ _55\"> </span>se<span class=\"_ _254\"> </span>appropriat<span class=\"_ _0\"></span>i. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>stima <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>sostituzione <span class=\"_ _3f\"></span>ammor<span class=\"_ _0\"></span>tizzati <span class=\"_ _3c\"></span>rifle<span class=\"_ _0\"></span>tte <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>ettifiche <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3c\"></span>deteriora<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>fis<span class=\"_ _0\"></span>ico <span class=\"_ _3c\"></span>ed<span class=\"_ _254\"> </span>obsolescenz<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>economica <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>funzionale. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>immobiliz<span class=\"_ _0\"></span>zazioni <span class=\"_ _55\"> </span>mater<span class=\"_ _0\"></span>iali <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>composte <span class=\"_ _55\"> </span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _55\"> </span>da<span class=\"_ _254\"> </span>impianti frigo e<span class=\"_ _0\"></span> migliorie sui<span class=\"_ _0\"></span> magazzini e uffic<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span>Rimanenze<span class=\"_ _254\"> </span>Il <span class=\"_ _5b\"> </span>fair <span class=\"_ _5b\"> </span>value<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>rima<span class=\"_ _0\"></span>nenze <span class=\"_ _5b\"> </span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _5b\"> </span>calcolato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>prezzo <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>vendita<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5b\"> </span>costi <span class=\"_ _5b\"> </span>st<span class=\"_ _0\"></span>imati <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span>completamento<span class=\"_ _0\"></span> nonch\u00e9 della<span class=\"_ _0\"></span> stima dei costi necessa<span class=\"_ _0\"></span>ri per realizzar<span class=\"_ _0\"></span>e la vendita. Crediti comme<span class=\"_ _0\"></span>rciali<span class=\"_ _254\"> </span>Relativi ai crediti<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>la ven<span class=\"_ _0\"></span>dita di <span class=\"_ _3\"></span>frutta e com<span class=\"_ _0\"></span>prendono importi contrattu<span class=\"_ _0\"></span>ali al netto di eventuali svalutaz<span class=\"_ _0\"></span>ioni<span class=\"_ _254\"> </span>per euro 15.789 <span class=\"_ _0\"></span>migliaia.<span class=\"_ _254\"> </span>Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie<span class=\"_ _254\"> </span>Relativi a dodici finanziamenti tutti a tasso fisso, i <span class=\"_ _3\"></span>cui fair value alla data <span class=\"_ _3\"></span>di acquisizione approssiman<span class=\"_ _0\"></span>o i <span class=\"_ _3\"></span>valori<span class=\"_ _254\"> </span>nominali. Benefici ai <span class=\"_ _0\"></span>dipendenti<span class=\"_ _254\"> </span>La passivit\u00e0 \u00e8<span class=\"_ _0\"></span> stata calcola<span class=\"_ _0\"></span>ta secondo metodolo<span class=\"_ _0\"></span>gia attuar<span class=\"_ _0\"></span>iale, utilizzando il c<span class=\"_ _0\"></span>alcolo di un cons<span class=\"_ _0\"></span>ulente esterno. Debiti com<span class=\"_ _0\"></span>merciali Tale passiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 relativa all\u2019a<span class=\"_ _0\"></span>cquisto di frutta.<span class=\"_ _0\"></span><span class=\"ff5\"> <span class=\"_ _4b\"> </span></span>Altre pass<span class=\"_ _0\"></span>ivit\u00e0 correnti Tale  passivit\u00e0  comprende<span class=\"_ _0\"></span>  principalmente  deb<span class=\"_ _0\"></span>iti  verso  il  personale  per  ferie  e  permessi  ed  il  debito  per<span class=\"_ _254\"> </span>\u00abl\u2019Interesseme<span class=\"_ _0\"></span>nt\u00bb. Determin<span class=\"_ _0\"></span>azione dell\u2019av<span class=\"_ _0\"></span>viamento<span class=\"_ _254\"> </span>L\u2019avviamento <span class=\"_ _3f\"></span>derivant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>dall\u2019a<span class=\"_ _0\"></span>cquisizione, <span class=\"_ _3f\"></span>verificate <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>condizioni <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>iscrivib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>amite <span class=\"_ _3c\"></span>anal<span class=\"_ _0\"></span>isi <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3c\"></span>value<span class=\"_ _254\"> </span>dell\u2019investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>basato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ull\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>ssa <span class=\"_ _5a\"> </span>attes<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>illus<span class=\"_ _0\"></span>trato <span class=\"_ _5a\"> </span>nella<span class=\"_ _254\"> </span>seguente tabella:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Blampin Groupe<span class=\"_ _254\"> </span>Fair value del corrispettivo trasferito <span class=\"_ _13e\"> </span>45.69<span class=\"_ _3\"></span>1<span class=\"_ _254\"> </span>Fair value delle attivit\u00e0 nette identificabili  <span class=\"_ _168\"> </span>(4.876)<span class=\"_ _254\"> </span>Attivit\u00e0 nette di terzi in proporzione alla qu<span class=\"_ _0\"></span>ota di<span class=\"_ _254\"> </span>partecipazione<span class=\"_ _254\"> </span>327<span class=\"_ _254\"> </span>Avviamento  <span class=\"_ _11e\"> </span>41.142 L\u2019avviamento <span class=\"_ _3c\"></span>derivan<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>dal<span class=\"_ _0\"></span>l\u2019acquisizione <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>risce <span class=\"_ _0\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _3c\"></span>alle <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenze <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>conosc<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tecnic<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>commerciali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>personale <span class=\"_ _54\"></span>ed <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>ult<span class=\"_ _0\"></span>eriori <span class=\"_ _3c\"></span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>preved<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ottenere <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ll\u2019integrazio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0<span class=\"_ _254\"> </span>acquisita nella<span class=\"_ _0\"></span> BU Distribuz<span class=\"_ _0\"></span>ione del Grup<span class=\"_ _0\"></span>po. Per approfo<span class=\"_ _0\"></span>ndimenti si rinvia<span class=\"_ _0\"></span> al par<span class=\"_ _0\"></span>agrafo \u201cImpairment T<span class=\"_ _0\"></span>est\u201d.<span class=\"_ _254\"> </span>In <span class=\"_ _3\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di posizione finanziaria netta l\u2019acquisizione<span class=\"_ _0\"></span> ha <span class=\"_ _3\"></span>determinato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sul bilancio consolidato un effetto netto<span class=\"_ _254\"> </span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>45.<span class=\"_ _0\"></span>225 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ato <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>alla <span class=\"_ _5a\"> </span>differenza <span class=\"_ _5a\"> </span>tr<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>corr<span class=\"_ _0\"></span>ispettivo <span class=\"_ _5a\"> </span>trasfer<span class=\"_ _0\"></span>ito <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5a\"> </span>45.691 <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _5a\"> </span>relati<span class=\"_ _0\"></span>vo<span class=\"_ _254\"> </span>all\u2019acquisto<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>93,3% <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>stessa <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>compl<span class=\"_ _0\"></span>essivi <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>tti e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>46<span class=\"_ _0\"></span>6<span class=\"_ _254\"> </span>migliaia.<span class=\"_ _254\"> </span>Costi correl<span class=\"_ _0\"></span>ati all\u2019acqui<span class=\"_ _0\"></span>sizione<span class=\"_ _254\"> </span>I <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3\"></span>correlati all\u2019acquisizione sostenuti <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _4\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>stati eu<span class=\"_ _3\"></span>ro <span class=\"_ _3\"></span>1.304 <span class=\"_ _3\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _3\"></span>spesati <span class=\"_ _4\"></span>nell\u2019e<span class=\"_ _0\"></span>sercizio 2022.<span class=\"_ _254\"> </span>Acquisizione I Frutti di Gil<span class=\"_ _254\"> </span>In <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>2 <span class=\"_ _54\"></span>agosto <span class=\"_ _54\"></span>2023 <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"></span>ha <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>lizzato <span class=\"_ _54\"></span>l\u2019accordo <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>l\u2019acquisto <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>51% <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>I <span class=\"_ _54\"></span>Frutti <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>Gil,<span class=\"_ _254\"> </span>societ\u00e0 <span class=\"_ _3f\"></span>itali<span class=\"_ _0\"></span>ana <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ttiva <span class=\"_ _3f\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>distrib<span class=\"_ _0\"></span>uzione <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>frutti <span class=\"_ _54\"></span>rossi. <span class=\"_ _54\"></span>Tale <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _3f\"></span>ri<span class=\"_ _0\"></span>entra <span class=\"_ _54\"></span>perfettamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>lle <span class=\"_ _3f\"></span>line<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>strategiche annunciate dal Gruppo e <span class=\"_ _3\"></span>permetter\u00e0 di incrementare i <span class=\"_ _3\"></span>ricavi e <span class=\"_ _3\"></span>la redditivit\u00e0 della BU <span class=\"_ _4\"></span>D<span class=\"_ _0\"></span>istribuzion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>relativamente <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>mac<span class=\"_ _0\"></span>ro-famiglia <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>frutti <span class=\"_ _5a\"> </span>rossi. <span class=\"_ _54\"></span>N<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>stessa <span class=\"_ _5a\"> </span>data <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _54\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>assunto <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>controllo <span class=\"_ _5a\"> </span>delle operazioni di I <span class=\"_ _4\"></span>Frut<span class=\"_ _0\"></span>ti di <span class=\"_ _4\"></span>G<span class=\"_ _0\"></span>il <span class=\"_ _3\"></span>le cui r<span class=\"_ _3\"></span>isultanz<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>economi<span class=\"_ _0\"></span>che sono <span class=\"_ _4\"></span>dun<span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>incluse nel conto economico <span class=\"_ _3\"></span>consolidato<span class=\"_ _0\"></span> del Gruppo Orsero a<span class=\"_ _0\"></span>l 31 dicembre 2<span class=\"_ _0\"></span>023. Corrispettivo tr<span class=\"_ _0\"></span>asferito<span class=\"_ _0\"></span> La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sin<span class=\"_ _0\"></span>tetizza il <span class=\"_ _4\"></span>fair value <span class=\"_ _3\"></span>alla data <span class=\"_ _4\"></span>di acquisizione delle <span class=\"_ _3\"></span>principali componenti del <span class=\"_ _4\"></span>corris<span class=\"_ _0\"></span>pettivo trasferito:<span class=\"_ _0\"></span> Valori in migliaia \u20ac <span class=\"_ _8\"> </span>I Frutti di Gil Disponibilit\u00e0 <span class=\"_ _24\"> </span>1.100 Corrispettivo potenziale  <span class=\"_ _175\"> </span>- Totale corrispettivo trasf<span class=\"_ _0\"></span>erito  <span class=\"_ _80\"> </span>1.1<span class=\"_ _0\"></span>00  Il <span class=\"_ _3c\"></span>corrispet<span class=\"_ _0\"></span>tivo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019acquisi<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>I <span class=\"_ _3c\"></span>Frut<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>Gil <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>isultato <span class=\"_ _3f\"></span>pari <span class=\"_ _3c\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>1.100 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia, <span class=\"_ _3c\"></span>trasfer<span class=\"_ _0\"></span>ito <span class=\"_ _3c\"></span>med<span class=\"_ _0\"></span>iante disponibilit\u00e0 li<span class=\"_ _0\"></span>quide. Attivit\u00e0 acquis<span class=\"_ _0\"></span>ite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunt<span class=\"_ _0\"></span>e identificabil<span class=\"_ _0\"></span>i<span class=\"ff1\"> </span>Di <span class=\"_ _3\"></span>seguito sono sintetizzati g<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>rilevati con <span class=\"_ _3\"></span>riferimento alle attivit\u00e0 <span class=\"_ _3\"></span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>alle passivit\u00e0 <span class=\"_ _3\"></span>assunte alla data di primo <span class=\"_ _3\"></span>consolida<span class=\"_ _0\"></span>mento (30 settembre <span class=\"_ _3\"></span>2023) della societ\u00e0 acquisita espressi in base ai <span class=\"_ _3\"></span>principi contabil<span class=\"_ _0\"></span>i internazionali:<span class=\"_ _0\"></span> Valori in migliaia \u20ac <span class=\"_ _8\"> </span>I Frutti di Gil Altri crediti ed altre attivit\u00e0 correnti  <span class=\"_ _91\"> </span>500 Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _146\"> </span>10<span class=\"_ _0\"></span> Totale attivit\u00e0 nette<span class=\"_ _0\"></span> identificabili <span class=\"_ _17a\"> </span>510  Valutazio<span class=\"_ _0\"></span>ne del fair v<span class=\"_ _0\"></span>alue delle attivit\u00e0 <span class=\"_ _0\"></span>acquisite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunte<span class=\"_ _0\"></span> identifi<span class=\"_ _0\"></span>cabili Il <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>proceduto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>effettu<span class=\"_ _0\"></span>are <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>es<span class=\"_ _0\"></span>ercizio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>P<span class=\"_ _0\"></span>urchase <span class=\"_ _5b\"> </span>Price<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Allocation <span class=\"_ _5b\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>informazio<span class=\"_ _0\"></span>ni disponibili; <span class=\"_ _3c\"></span>coeren<span class=\"_ _0\"></span>temente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>icato <span class=\"_ _0\"></span>dall\u2019I<span class=\"_ _0\"></span>FRS <span class=\"_ _0\"></span>3 <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsideraz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ridotto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>period<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tempo<span class=\"_ _0\"></span> intercorso <span class=\"_ _5b\"> </span>tra<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>pr<span class=\"_ _0\"></span>edisposizione <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>prese<span class=\"_ _0\"></span>nte <span class=\"_ _5b\"> </span>documento, <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>le <span class=\"_ _5b\"> </span>esercizio <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5b\"> </span>da <span class=\"_ _5b\"> </span>cons<span class=\"_ _0\"></span>iderarsi provvisorio <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>susc<span class=\"_ _0\"></span>ettibile <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>modifiche <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>affi<span class=\"_ _0\"></span>namenti. <span class=\"_ _5b\"> </span>Al <span class=\"_ _5a\"> </span>riguardo <span class=\"_ _5b\"> </span>si <span class=\"_ _5a\"> </span>ricorda <span class=\"_ _5a\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5b\"> </span>base <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>quanto <span class=\"_ _5a\"> </span>previsto dall\u2019IFRS 3, la valutazione<span class=\"_ _0\"></span> delle attivit\u00e0 e passivit\u00e0 pot<span class=\"_ _0\"></span>r\u00e0 eventualmente<span class=\"_ _0\"></span> essere oggetto di modifiche nei dodic<span class=\"_ _0\"></span>i mesi <span class=\"_ _3\"></span>successivi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lla data di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>cquisizione. Le <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>cniche di <span class=\"_ _3\"></span>valutazione utilizzate per <span class=\"_ _3\"></span>determinar<span class=\"_ _0\"></span>e il<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>air value <span class=\"_ _3\"></span>delle<span class=\"_ _0\"></span> principali atti<span class=\"_ _0\"></span>vit\u00e0 acquis<span class=\"_ _0\"></span>ite sono riportate d<span class=\"_ _0\"></span>i seguito:<span class=\"_ _0\"></span> Altri credit<span class=\"_ _0\"></span>i ed altre atti<span class=\"_ _0\"></span>vit\u00e0 correnti Relativi per euro <span class=\"_ _0\"></span>500 migli<span class=\"_ _0\"></span>aia all\u2019impegno<span class=\"_ _0\"></span> di Orsero a ti<span class=\"_ _0\"></span>tolo di apporto di<span class=\"_ _0\"></span> capitale gi\u00e0 corris<span class=\"_ _0\"></span>posto.  Determin<span class=\"_ _0\"></span>azione dell\u2019av<span class=\"_ _0\"></span>viamento L\u2019avviamento <span class=\"_ _3f\"></span>derivant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>dall\u2019a<span class=\"_ _0\"></span>cquisizione, <span class=\"_ _3f\"></span>verificate <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>condizioni <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>iscrivib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>amite <span class=\"_ _3c\"></span>anal<span class=\"_ _0\"></span>isi <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3c\"></span>value dell\u2019investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>basato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ull\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>ssa <span class=\"_ _5a\"> </span>attes<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>illus<span class=\"_ _0\"></span>trato <span class=\"_ _5a\"> </span>nella seguente tabella:<span class=\"_ _0\"></span> <div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs1f6\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>I Frutti di Gil<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1f7\">Fair value del corrispettivo trasferito <span class=\"_ _13e\"> </span>1.100<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1f8\">Fair value delle attivit\u00e0 nette identificabili  <span class=\"_ _168\"> </span>(510)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1f9\">Attivit\u00e0 nette di terzi in proporzione alla qu<span class=\"_ _0\"></span>ota di<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1fa\">partecipazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1fb\">250<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs1fc\">Avviamento  <span class=\"_ _11e\"> </span>840  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1fd\">L\u2019avviamento <span class=\"_ _3c\"></span>derivan<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>dal<span class=\"_ _0\"></span>l\u2019acquisizione <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>risce <span class=\"_ _0\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _3c\"></span>alle <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenze <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>conosc<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tecnic<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1fe\">commerciali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>personale <span class=\"_ _54\"></span>ed <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>ult<span class=\"_ _0\"></span>eriori <span class=\"_ _3c\"></span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>preved<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ottenere <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ll\u2019integrazio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ff\">acquisita nella<span class=\"_ _0\"></span> BU Distribuz<span class=\"_ _0\"></span>ione del Grup<span class=\"_ _0\"></span>po. Per approfo<span class=\"_ _0\"></span>ndimenti si rinvia<span class=\"_ _0\"></span> al par<span class=\"_ _0\"></span>agrafo \u201cImpairment T<span class=\"_ _0\"></span>est\u201d.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs200\">Costi correl<span class=\"_ _0\"></span>ati all\u2019acqui<span class=\"_ _0\"></span>sizione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs201\">Il Gruppo non ha<span class=\"_ _0\"></span> sostenuto c<span class=\"_ _0\"></span>osti correlati all\u2019<span class=\"_ _0\"></span>acquisizione nell\u2019<span class=\"_ _0\"></span>esercizio 2023<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs202\">Contingen<span class=\"_ _0\"></span>t consider<span class=\"_ _0\"></span>ation<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs203\">L\u2019acquirente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5b\"> </span>data <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>deve <span class=\"_ _5b\"> </span>rileva<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _5b\"> </span>\u00abcontingent <span class=\"_ _50\"> </span>considerati<span class=\"_ _0\"></span>on\u00bb, <span class=\"_ _5b\"> </span>ovvero <span class=\"_ _5b\"> </span>una <span class=\"_ _50\"> </span>passivit\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs204\">potenziale <span class=\"_ _5a\"> </span>assun<span class=\"_ _0\"></span>ta <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>un\u2019a<span class=\"_ _0\"></span>ggregazione <span class=\"_ _5a\"> </span>az<span class=\"_ _0\"></span>iendale <span class=\"_ _5a\"> </span>se <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>tratta <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>un\u2019obbligazione <span class=\"_ _5a\"> </span>attu<span class=\"_ _0\"></span>ale <span class=\"_ _5a\"> </span>derivante <span class=\"_ _5a\"> </span>da<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>eventi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs205\">passati ed <span class=\"_ _0\"></span>il cui <span class=\"_ _0\"></span>fair value <span class=\"_ _0\"></span>pu\u00f2 essere <span class=\"_ _0\"></span>attendibilmente <span class=\"_ _0\"></span>determi<span class=\"_ _0\"></span>nato. Pertan<span class=\"_ _0\"></span>to, si rile<span class=\"_ _0\"></span>va una pass<span class=\"_ _0\"></span>ivit\u00e0 potenz<span class=\"_ _0\"></span>iale<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs206\">assunta <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>un\u2019aggr<span class=\"_ _0\"></span>egazione <span class=\"_ _5a\"> </span>azienda<span class=\"_ _0\"></span>le <span class=\"_ _54\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>data <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>acquis<span class=\"_ _0\"></span>izione <span class=\"_ _5a\"> </span>anche <span class=\"_ _5a\"> </span>se <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>im<span class=\"_ _0\"></span>probabile <span class=\"_ _5a\"> </span>che, <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>adem<span class=\"_ _0\"></span>piere<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs207\">all\u2019obb<span class=\"_ _0\"></span>ligazione, sar\u00e0 neces<span class=\"_ _0\"></span>sario l\u2019impiego di r<span class=\"_ _0\"></span>isorse atte<span class=\"_ _0\"></span> a produrre benefic<span class=\"_ _0\"></span>i economici. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs208\">In <span class=\"_ _54\"></span>base <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>informazioni<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _54\"></span>oggi <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>isponibili <span class=\"_ _5a\"> </span>ed <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _54\"> </span>Due <span class=\"_ _5a\"> </span>Dilige<span class=\"_ _0\"></span>nce <span class=\"_ _54\"></span>effettua<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>quanto <span class=\"_ _5a\"> </span>propedeutic<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>alle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs209\">acquisizioni, <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>sede <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>Purchase <span class=\"_ _3d\"> </span>P<span class=\"_ _0\"></span>rice <span class=\"_ _55\"> </span>Allocation <span class=\"_ _55\"> </span>non <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>stata <span class=\"_ _55\"> </span>iscritta <span class=\"_ _55\"> </span>alcuna <span class=\"_ _55\"> </span>contingent <span class=\"_ _55\"> </span>consideration<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs20a\">relativamente a<span class=\"_ _0\"></span>lle acquisiz<span class=\"_ _0\"></span>ioni effettuate.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-686": {
   "value": "Aggregazioni aziendali<span class=\"_ _3\"></span> Le <span class=\"_ _3c\"></span>operaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>aggre<span class=\"_ _0\"></span>gazione <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ziendale <span class=\"_ _3c\"></span>(<span class=\"ff7\">business<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>comb<span class=\"_ _0\"></span>ination</span>) <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3c\"></span>conta<span class=\"_ _0\"></span>bilizzate <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>acc<span class=\"_ _0\"></span>ordo <span class=\"_ _3c\"></span>con <span class=\"_ _3f\"></span>l\u2019IFRS <span class=\"_ _3c\"></span>3 secondo <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>cos<span class=\"_ _0\"></span>iddetto <span class=\"_ _4\"></span>\u201cacqui<span class=\"_ _0\"></span>sition <span class=\"_ _4\"></span>method\u201d <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>traduc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vazione <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _4\"></span>consolida<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _0\"></span> e <span class=\"_ _5a\"> </span>delle <span class=\"_ _5b\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dell\u2019aggre<span class=\"_ _0\"></span>gata <span class=\"_ _5a\"> </span>come <span class=\"_ _5b\"> </span>se <span class=\"_ _5b\"> </span>fossero <span class=\"_ _5a\"> </span>st<span class=\"_ _0\"></span>ate <span class=\"_ _5a\"> </span>acquis<span class=\"_ _0\"></span>ite <span class=\"_ _5a\"> </span>singolar<span class=\"_ _0\"></span>mente. <span class=\"_ _5a\"> </span>I<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _5a\"> </span>trasferito<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>in un\u2019aggregazion<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ziendale <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span>to <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _54\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>value</span> <span class=\"_ _5a\"> </span>dete<span class=\"_ _0\"></span>rminato <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>somma<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5a\"> </span><span class=\"ff7\">fair <span class=\"_ _5a\"> </span>value</span> <span class=\"_ _5a\"> </span>alla <span class=\"_ _5a\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i acquisizione, <span class=\"_ _3c\"></span>delle <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rasferite <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ll\u2019acquirente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>preceden<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>soci <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>acquisita<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>sostenute<span class=\"_ _0\"></span> dall\u2019ac<span class=\"_ _0\"></span>quirente <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>tali soggetti <span class=\"_ _4\"></span>e delle in<span class=\"_ _3\"></span>teress<span class=\"_ _0\"></span>enze <span class=\"_ _3\"></span>emesse dall\u2019acquirente. Rispetto <span class=\"_ _3\"></span>a quanto <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ppena <span class=\"_ _3\"></span>descritto<span class=\"_ _0\"></span> si <span class=\"_ _3f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>altr<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>classi <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>(qu<span class=\"_ _0\"></span>ali <span class=\"_ _54\"></span>ad <span class=\"_ _3f\"></span>ese<span class=\"_ _0\"></span>mpio <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>imposte <span class=\"_ _54\"></span>differite<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>ve <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>ve, <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span> attivit\u00e0 e le p<span class=\"_ _3\"></span>assivit\u00e0 per i benefici ai dipendenti, le passivit\u00e0 o <span class=\"_ _3\"></span>strumenti di capitale relativi a pagamenti basati su <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>dell\u2019impresa <span class=\"_ _0\"></span>acqui<span class=\"_ _0\"></span>sita e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>destina<span class=\"_ _0\"></span>te alla<span class=\"_ _0\"></span> vendita) <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nvece im<span class=\"_ _0\"></span>putati <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>il loro princi<span class=\"_ _0\"></span>pio di <span class=\"_ _0\"></span>riferiment<span class=\"_ _0\"></span>o. I cos<span class=\"_ _0\"></span>ti correlati <span class=\"_ _0\"></span>all\u2019acqu<span class=\"_ _0\"></span>isizione sono<span class=\"_ _0\"></span> contab<span class=\"_ _0\"></span>ilizzati come <span class=\"_ _0\"></span>spese <span class=\"_ _0\"></span>nei periodi <span class=\"_ _0\"></span>in cu<span class=\"_ _0\"></span>i tali <span class=\"_ _5c\"> </span>costi <span class=\"_ _5c\"> </span>sono <span class=\"_ _5c\"> </span>sostenuti<span class=\"_ _0\"></span>. <span class=\"_ _5c\"> </span>Nel <span class=\"_ _5c\"> </span>caso <span class=\"_ _5c\"> </span>di <span class=\"_ _5c\"> </span>ag<span class=\"_ _0\"></span>gregazioni <span class=\"_ _5c\"> </span>aziend<span class=\"_ _0\"></span>ali <span class=\"_ _5c\"> </span>avvenute <span class=\"_ _5c\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>fasi, <span class=\"_ _5c\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>partec<span class=\"_ _0\"></span>ipazione<span class=\"_ _0\"></span> precedenteme<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>detenuta dal G<span class=\"_ _3\"></span>ruppo nell\u2019impresa acquisita \u00e8 <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ivalutata al <span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue <span class=\"ff1\">alla <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3\"></span>di acquisizione </span></span>del contro<span class=\"_ _0\"></span>llo e l\u2019eventuale u<span class=\"_ _0\"></span>tile o perdita che <span class=\"_ _0\"></span>ne consegue \u00e8 rile<span class=\"_ _0\"></span>vata nel conto<span class=\"_ _0\"></span> economico.<span class=\"_ _254\"> </span>L\u2019avviamento \u00e8 <span class=\"_ _0\"></span>rilevato alla<span class=\"_ _0\"></span> data di acquisiz<span class=\"_ _0\"></span>ione del contr<span class=\"_ _0\"></span>ollo di un\u2019entit\u00e0 ed \u00e8 <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>to per differenza fra:<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">il corrispettivo trasfe<span class=\"_ _0\"></span>rito, </span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">il <span class=\"_ _5a\"> </span>valore <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _5a\"> </span>i<span class=\"_ _0\"></span>mporti, <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>ac<span class=\"_ _0\"></span>quisizione, <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _5a\"> </span>id<span class=\"_ _0\"></span>entificabili <span class=\"_ _5b\"> </span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>elle<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>passivit\u00e0 assunte<span class=\"_ _0\"></span> identific<span class=\"_ _0\"></span>abili valutate al fair <span class=\"_ _0\"></span>value.<span class=\"_ _254\"> </span> Se il <span class=\"_ _3\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _3\"></span>delle attivit\u00e0 nette identificabili acquisite \u00e8 <span class=\"_ _3\"></span>superiore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al corrispettivo<span class=\"_ _0\"></span> t<span class=\"_ _3\"></span>rasferito la differenza che<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span>emerge, <span class=\"_ _3f\"></span>dopo <span class=\"_ _3f\"></span>aver<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>ver<span class=\"_ _0\"></span>ificato <span class=\"_ _3f\"></span>se <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>value</span> <span class=\"_ _3f\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>cquisite <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>corretto<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>viene <span class=\"_ _3f\"></span>rile<span class=\"_ _0\"></span>vata <span class=\"_ _3c\"></span>nel<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquisizion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>prov<span class=\"_ _0\"></span>ento <span class=\"_ _0\"></span>derivante<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>nsazione <span class=\"_ _0\"></span>conclus<span class=\"_ _0\"></span>a. <span class=\"_ _0\"></span>Se <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>mine<span class=\"_ _254\"> </span> dell\u2019esercizio  i<span class=\"_ _3\"></span>n <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ui <span class=\"_ _5b\"> </span>ha <span class=\"_ _50\"> </span>luogo <span class=\"_ _50\"> </span>l\u2019aggregazio<span class=\"_ _0\"></span>ne, <span class=\"_ _5b\"> </span>la <span class=\"_ _50\"> </span>conta<span class=\"_ _0\"></span>bilizzazione  iniziale <span class=\"_ _5b\"> </span>di <span class=\"_ _50\"> </span>una <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ggregazione <span class=\"_ _50\"> </span>aziendale  \u00e8<span class=\"_ _254\"> </span> incompleta <span class=\"_ _0\"></span>essa <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>tilizzando <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>vvisori. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>rettifich<span class=\"_ _0\"></span>e de<span class=\"_ _0\"></span>gli im<span class=\"_ _0\"></span>porti <span class=\"_ _0\"></span>provvisori<span class=\"_ _0\"></span> rile<span class=\"_ _0\"></span>vati a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>data<span class=\"_ _254\"> </span> di <span class=\"_ _3c\"></span>acquisizion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sono <span class=\"_ _3f\"></span>conta<span class=\"_ _0\"></span>bilizzate <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>ef<span class=\"_ _0\"></span>fetto <span class=\"_ _3c\"></span>retroat<span class=\"_ _0\"></span>tivo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os\u00ec <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>rifletter<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>nuove <span class=\"_ _3c\"></span>info<span class=\"_ _0\"></span>rmazioni <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>prese <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _254\"> </span> fatti <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>circostanze <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>acquisizione <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he, <span class=\"_ _3c\"></span>se <span class=\"_ _3f\"></span>note<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>avreb<span class=\"_ _0\"></span>bero <span class=\"_ _3f\"></span>influenzato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>azione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>egli<span class=\"_ _254\"> </span> importi <span class=\"_ _5b\"> </span>rilevati <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>tale<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dat<span class=\"_ _0\"></span>a. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5b\"> </span>periodo <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>valutazion<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>ha <span class=\"_ _5b\"> </span>una <span class=\"_ _5b\"> </span>durata <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>12 <span class=\"_ _5a\"> </span>mes<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>decorrere <span class=\"_ _5b\"> </span>dalla <span class=\"_ _5b\"> </span>data <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span> acquisizione. <span class=\"_ _54\"></span>Eventuali <span class=\"_ _3f\"></span>cor<span class=\"_ _0\"></span>rispettivi <span class=\"_ _3f\"></span>sotto<span class=\"_ _0\"></span>posti <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ondizione<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>previst<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>tratto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ag<span class=\"_ _0\"></span>gregazione <span class=\"_ _3f\"></span>azi<span class=\"_ _0\"></span>endale<span class=\"_ _254\"> </span> sono <span class=\"_ _57\"> </span>valuta<span class=\"_ _0\"></span>ti <span class=\"_ _57\"> </span>al <span class=\"_ _44\"> </span>fair <span class=\"_ _57\"> </span>valu<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>alla <span class=\"_ _44\"> </span>data <span class=\"_ _57\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>acquisi<span class=\"_ _0\"></span>zione <span class=\"_ _57\"> </span>ed<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>inclusi <span class=\"_ _57\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>dei <span class=\"_ _57\"> </span>cor<span class=\"_ _0\"></span>rispettivi <span class=\"_ _44\"> </span>trasferiti<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> nell\u2019aggregazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>azi<span class=\"_ _0\"></span>endale <span class=\"_ _3\"></span>ai <span class=\"_ _4\"></span>fini <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _3\"></span>dell\u2019avviamento<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>Eventua<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _4\"></span>suc<span class=\"_ _0\"></span>cessive <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>tale<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> fair v<span class=\"_ _3\"></span>alue<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he sono <span class=\"_ _3\"></span>qualificab<span class=\"_ _0\"></span>ili <span class=\"_ _3\"></span>come rettifiche sorte <span class=\"_ _3\"></span>nel p<span class=\"_ _3\"></span>eriod<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>misuraz<span class=\"_ _0\"></span>ione, <span class=\"_ _3\"></span>sono incluse nell\u2019avviamento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> in <span class=\"_ _3f\"></span>modo <span class=\"_ _3f\"></span>retro<span class=\"_ _0\"></span>spettivo. <span class=\"_ _3f\"></span>Dop<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>la <span class=\"_ _54\"></span>rilevazione <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>niziale, <span class=\"_ _3f\"></span>l\u2019a<span class=\"_ _0\"></span>vviamento <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _3c\"></span>misura<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>sto <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>netto <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>riduzioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> valore <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>umulate. <span class=\"_ _54\"></span>Le <span class=\"_ _5a\"> </span>success<span class=\"_ _0\"></span>ive <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>fair <span class=\"_ _5a\"> </span>value <span class=\"_ _5a\"> </span>dei <span class=\"_ _54\"></span>corrispe<span class=\"_ _0\"></span>ttivi <span class=\"_ _54\"></span>potenz<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>vengono <span class=\"_ _5a\"> </span>riconosc<span class=\"_ _0\"></span>iute <span class=\"_ _54\"></span>nel<span class=\"_ _254\"> </span> conto <span class=\"_ _3d\"> </span>econo<span class=\"_ _0\"></span>mico <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>economico <span class=\"_ _55\"> </span>complessivo <span class=\"_ _3d\"> </span>se <span class=\"_ _3d\"> </span>il <span class=\"_ _55\"> </span>corrispettivo <span class=\"_ _3d\"> </span>pote<span class=\"_ _0\"></span>nziale <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>un<span class=\"_ _0\"></span>\u2019attivit\u00e0 <span class=\"_ _3d\"> </span>o <span class=\"_ _55\"> </span>passivit\u00e0<span class=\"_ _254\"> </span> finanziaria. <span class=\"_ _0\"></span> Di seguito<span class=\"_ _0\"></span> \u00e8 presentato<span class=\"_ _0\"></span> il perc<span class=\"_ _0\"></span>orso metodologico<span class=\"_ _0\"></span> utilizz<span class=\"_ _0\"></span>ato per il pr<span class=\"_ _0\"></span>imo consolida<span class=\"_ _0\"></span>mento inte<span class=\"_ _0\"></span>grale delle<span class=\"_ _0\"></span> societ\u00e0<span class=\"_ _254\"> </span> acquisite cos<span class=\"_ _0\"></span>\u00ec come richiest<span class=\"_ _0\"></span>o dai principi conta<span class=\"_ _0\"></span>bili di rife<span class=\"_ _0\"></span>rimento.  Le acquisi<span class=\"_ _0\"></span>zioni sono <span class=\"_ _0\"></span>state c<span class=\"_ _0\"></span>ontab<span class=\"_ _0\"></span>ilizzate in c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _0\"></span>con l\u2019<span class=\"_ _0\"></span>IFRS 3 <span class=\"_ _0\"></span>sulle aggrega<span class=\"_ _0\"></span>zioni di <span class=\"_ _0\"></span>imprese c<span class=\"_ _0\"></span>he preved<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> il conformars<span class=\"_ _0\"></span>i alle fasi prev<span class=\"_ _0\"></span>iste nell\u2019applicaz<span class=\"_ _0\"></span>ione dell\u2019<span class=\"ff7\">ac<span class=\"_ _0\"></span>quisition method<span class=\"_ _0\"></span></span>:<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">determinazione della d<span class=\"_ _0\"></span>ata di acquis<span class=\"_ _0\"></span>izione del contr<span class=\"_ _0\"></span>ollo,<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">determinazione del corri<span class=\"_ _0\"></span>spettivo compl<span class=\"_ _0\"></span>essivo dell\u2019<span class=\"_ _0\"></span>acquisizione,<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rilevazione e misuraz<span class=\"_ _0\"></span>ione delle attivit\u00e0<span class=\"_ _0\"></span> identificabil<span class=\"_ _0\"></span>i acquisite e de<span class=\"_ _0\"></span>lle passivit\u00e0 a<span class=\"_ _0\"></span>ssunte, </span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rilevazione e <span class=\"_ _3\"></span>misurazion<span class=\"_ _0\"></span>e dell\u2019avviamento o dell\u2019eventu<span class=\"_ _0\"></span>ale utile derivante <span class=\"_ _3\"></span>da una acquisizione a prezzi<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span>favorevoli,<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">definizione delle Cas<span class=\"_ _0\"></span>h Generating Un<span class=\"_ _0\"></span>its ed allocazione <span class=\"_ _0\"></span>dell\u2019avviam<span class=\"_ _0\"></span>ento,<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">definizione <span class=\"_ _3d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _55\"> </span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>valutazione, <span class=\"_ _55\"> </span>determinazio<span class=\"_ _0\"></span>ne <span class=\"_ _3d\"> </span>de<span class=\"_ _0\"></span>gli <span class=\"_ _55\"> </span>elementi <span class=\"_ _55\"> </span>inclusi <span class=\"_ _3d\"> </span>nell\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>aggregazion<span class=\"_ _0\"></span>e, ivi inclusi i c<span class=\"_ _0\"></span>osti correlati a<span class=\"_ _0\"></span>ll\u2019acquisizion<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span> Le <span class=\"_ _54\"></span>operazioni <span class=\"_ _54\"></span>sotto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>riportate <span class=\"_ _54\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>confi<span class=\"_ _0\"></span>gurano <span class=\"_ _54\"></span>come <span class=\"_ _54\"></span>acqui<span class=\"_ _0\"></span>sizione <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>business <span class=\"_ _54\"></span>(b<span class=\"_ _0\"></span>usiness <span class=\"_ _54\"></span>combination)<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>sensi<span class=\"_ _254\"> </span> della definizi<span class=\"_ _0\"></span>one fornita dal<span class=\"_ _0\"></span>l\u2019IFRS 3.<span class=\"_ _254\"> </span> Acquisizione Capexo<span class=\"_ _254\"> </span> In <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ata 10 <span class=\"_ _4\"></span>genna<span class=\"_ _0\"></span>io 202<span class=\"_ _3\"></span>3 il <span class=\"_ _3\"></span>Gruppo h<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>finalizzato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019accord<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>acquisto del <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>00% della <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 C<span class=\"_ _3\"></span>apexo, societ\u00e0<span class=\"_ _254\"> </span> francese <span class=\"_ _59\"> </span>att<span class=\"_ _0\"></span>iva <span class=\"_ _59\"> </span>n<span class=\"_ _0\"></span>ell\u2019importa<span class=\"_ _0\"></span>zione <span class=\"_ _59\"> </span>e <span class=\"_ _58\"> </span>distribuzione <span class=\"_ _58\"> </span>di <span class=\"_ _58\"> </span>prodotti <span class=\"_ _59\"> </span>orto<span class=\"_ _0\"></span>frutticoli. <span class=\"_ _58\"> </span>Tale <span class=\"_ _58\"> </span>acquisizione <span class=\"_ _58\"> </span>rientra<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> perfettamente nelle linee strategiche annunciate dal <span class=\"_ _3\"></span>Gruppo e <span class=\"_ _3\"></span>permetter\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>insieme all\u2019acquisizion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di Blampin<span class=\"_ _254\"> </span> Groupe <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>accele<span class=\"_ _0\"></span>rare <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ma<span class=\"_ _0\"></span>niera <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ignificativa <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cr<span class=\"_ _0\"></span>escita <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>ric<span class=\"_ _0\"></span>avi <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>redditi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>BU<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Distr<span class=\"_ _0\"></span>ibuzione<span class=\"_ _254\"> </span> raggiungendo in Francia un forte posiz<span class=\"_ _0\"></span>ionamento strategico sul merca<span class=\"_ _0\"></span>to in termini di dimensione<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>gamma dei<span class=\"_ _254\"> </span> prodotti <span class=\"_ _0\"></span>e presidio d<span class=\"_ _0\"></span>ei cana<span class=\"_ _0\"></span>li di <span class=\"_ _0\"></span>vendita. N<span class=\"_ _0\"></span>ella stessa<span class=\"_ _0\"></span> data il <span class=\"_ _0\"></span>Gruppo ha<span class=\"_ _0\"></span> assunto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>delle operazioni <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> Capexo <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>isultanze <span class=\"_ _5a\"> </span>economich<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dunque <span class=\"_ _5a\"> </span>inclus<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>int<span class=\"_ _0\"></span>ero <span class=\"_ _5a\"> </span>nel <span class=\"_ _5a\"> </span>conto <span class=\"_ _5b\"> </span>economico <span class=\"_ _5a\"> </span>consolidato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span> Gruppo Orsero al 31<span class=\"_ _0\"></span> dicem<span class=\"_ _0\"></span>bre 2023.<span class=\"_ _254\"> </span> <div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs10d\">Corrispettivo tr<span class=\"_ _0\"></span>asferito<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10e\">La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sin<span class=\"_ _0\"></span>tetizza il <span class=\"_ _4\"></span>fair value <span class=\"_ _3\"></span>alla data <span class=\"_ _4\"></span>di acquisizione delle <span class=\"_ _3\"></span>principali componenti del <span class=\"_ _4\"></span>corris<span class=\"_ _0\"></span>pettivo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10f\">trasferito:<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs110\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Capexo<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs111\">Disponibilit\u00e0 <span class=\"_ _24\"> </span>33<span class=\"_ _3\"></span>.000<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs112\">Corrispettivo potenziale  <span class=\"_ _175\"> </span>10.992<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs113\">Totale corrispettivo trasf<span class=\"_ _0\"></span>erito  <span class=\"_ _80\"> </span>43.99<span class=\"_ _0\"></span>2  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs114\">Il corrispettivo dell\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>di Capexo \u00e8 <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isultato pari ad <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span> 43.992 migliaia, di <span class=\"_ _3\"></span>cui euro <span class=\"_ _3\"></span>33.000 migliaia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs115\">trasferito <span class=\"_ _3f\"></span>mediante <span class=\"_ _3f\"></span>dispon<span class=\"_ _0\"></span>ibilit\u00e0 <span class=\"_ _3f\"></span>liquide. <span class=\"_ _3f\"></span>Il <span class=\"_ _3c\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>ha <span class=\"_ _3f\"></span>convenuto <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>versare <span class=\"_ _3f\"></span>ai <span class=\"_ _3f\"></span>precedenti <span class=\"_ _3f\"></span>soci <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>Capexo <span class=\"_ _3f\"></span>un<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs116\">corrispettivo  p<span class=\"_ _3\"></span>otenziale <span class=\"_ _50\"> </span>pari <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>1.575 <span class=\"_ _5b\"> </span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _5b\"> </span>(euro <span class=\"_ _5b\"> </span>10.992<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>migliaia <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ttualizzato) <span class=\"_ _5b\"> </span>ri<span class=\"_ _0\"></span>conducibile <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>lla<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs117\">clausola di <span class=\"_ _3e\"></span>Earn-out, suddivisi <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>tre <span class=\"_ _3\"></span>tranches <span class=\"_ _3\"></span>annuali <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>pari <span class=\"_ _4\"></span>amm<span class=\"_ _0\"></span>ontare, <span class=\"_ _4\"></span>sub<span class=\"_ _0\"></span>ordina<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>ed <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>gione <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>obiettivi<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs118\">di redditivit\u00e0<span class=\"_ _0\"></span> (Adjusted EB<span class=\"_ _0\"></span>ITDA) fissati pe<span class=\"_ _0\"></span>r gli esercizi<span class=\"_ _0\"></span> 2023, 2024 e<span class=\"_ _0\"></span> 2025.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs119\">Attivit\u00e0 acquis<span class=\"_ _0\"></span>ite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunt<span class=\"_ _0\"></span>e identificabil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span><span class=\"ff1\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs11a\">Di <span class=\"_ _3\"></span>seguito sono sintetizzati g<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>rilevati con <span class=\"_ _3\"></span>riferimento alle attivit\u00e0 <span class=\"_ _3\"></span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>alle passivit\u00e0 <span class=\"_ _3\"></span>assunte alla<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs11b\">data <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>imo <span class=\"_ _3c\"></span>consolidame<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>(1\u00b0 <span class=\"_ _3c\"></span>gennaio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23) <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>quisita <span class=\"_ _3c\"></span>esp<span class=\"_ _0\"></span>ressi <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>principi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bili<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs11c\">internazionali:<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs11d\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Capexo<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs11e\">Avviamento <span class=\"_ _176\"> </span>-<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs11f\">Attivit\u00e0 immateriali diverse dall\u2019avviamento <span class=\"_ _3a\"> </span>48<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs120\">Immobili, impianti e macchinar<span class=\"_ _0\"></span>i* <span class=\"_ _177\"> </span>1.813<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs121\">Partecipazioni contabilizzate con il metodo del patrimonio<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs122\">netto<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs123\">-<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs124\">Attivit\u00e0 finanziarie non correnti<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>304<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs125\">Attivit\u00e0 fiscali differite <span class=\"_ _8f\"> </span>7<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs126\">Rimanenze <span class=\"_ _111\"> </span>1.416<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs127\">Crediti commerciali <span class=\"_ _e6\"> </span>12.526<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs128\">Attivit\u00e0 fiscali <span class=\"_ _fb\"> </span>(146)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs129\">Altri crediti ed altre attivit\u00e0 correnti  <span class=\"_ _91\"> </span>775<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs12a\">Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _146\"> </span>2.82<span class=\"_ _0\"></span>0<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs12b\">Passivit\u00e0 finanziarie* <span class=\"_ _178\"> </span>(3.078)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs12c\">Altre passivit\u00e0 non correnti <span class=\"_ _68\"> </span>-<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs12d\">Passivit\u00e0 per imposte differite <span class=\"_ _179\"> </span>(58)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs12e\">Fondi <span class=\"_ _131\"> </span>-<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs12f\">Benefici ai dipendenti <span class=\"_ _1e\"> </span>(30)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs130\">Debiti commerciali <span class=\"_ _8c\"> </span>(8.179)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs131\">Passivit\u00e0 fiscali <span class=\"_ _12b\"> </span>(460)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs132\">Altre passivit\u00e0 correnti <span class=\"_ _125\"> </span>(987)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs133\">Totale attivit\u00e0 nette<span class=\"_ _0\"></span> identificabili <span class=\"_ _17a\"> </span>6.772  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs134\">*I valori non tengono c<span class=\"_ _3\"></span>onto dell\u2019effet<span class=\"_ _3\"></span>to IFRS 16, in quanto ne<span class=\"_ _3\"></span>utro nella deter<span class=\"_ _3\"></span>minazione dell\u2019Avviamento<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2d\"> </span></span><span class=\"ff2\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs136\">Valutazio<span class=\"_ _0\"></span>ne del fair v<span class=\"_ _0\"></span>alue delle attivit\u00e0 <span class=\"_ _0\"></span>acquisite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunte<span class=\"_ _0\"></span> identifi<span class=\"_ _0\"></span>cabili<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs137\">Il <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>proceduto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>effettu<span class=\"_ _0\"></span>are <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>es<span class=\"_ _0\"></span>ercizio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>P<span class=\"_ _0\"></span>urchase <span class=\"_ _5b\"> </span>Price<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Allocation <span class=\"_ _5b\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>informazio<span class=\"_ _0\"></span>ni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs138\">disponibili; coere<span class=\"_ _0\"></span>ntemente <span class=\"_ _0\"></span>con quanto indic<span class=\"_ _0\"></span>ato dall\u2019IFRS<span class=\"_ _0\"></span> 3.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs139\">Le  tecniche  di  valutazione  utilizzate<span class=\"_ _0\"></span>  per<span class=\"_ _3\"></span>  determinar<span class=\"_ _0\"></span>e  il  f<span class=\"_ _3\"></span>air  value  delle  principali  attivit\u00e0<span class=\"_ _0\"></span>  acquisite  sono<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13a\">riportate di s<span class=\"_ _0\"></span>eguito:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs13b\">Immobili, <span class=\"_ _0\"></span>impianti e macc<span class=\"_ _0\"></span>hinari<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13c\">Il <span class=\"_ _5a\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>valore <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ontabile <span class=\"_ _5b\"> </span>alla <span class=\"_ _5b\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>acquisizione <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>ritiene <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>sia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13d\">rappresentativo <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>prezzi<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>merca<span class=\"_ _0\"></span>to <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>ele<span class=\"_ _0\"></span>menti <span class=\"_ _55\"> </span>simili, <span class=\"_ _55\"> </span>se <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>isponibili<span class=\"_ _0\"></span>, <span class=\"_ _3d\"> </span>e <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>costi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>sostituzione, <span class=\"_ _55\"> </span>se<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13e\">appropriat<span class=\"_ _0\"></span>i. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>stima <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>sostituzione <span class=\"_ _3f\"></span>ammor<span class=\"_ _0\"></span>tizzati <span class=\"_ _3c\"></span>rifle<span class=\"_ _0\"></span>tte <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>ettifiche <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3c\"></span>deteriora<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>fis<span class=\"_ _0\"></span>ico <span class=\"_ _3c\"></span>ed<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13f\">obsolescenz<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>economica <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>funzionale. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>immobiliz<span class=\"_ _0\"></span>zazioni <span class=\"_ _55\"> </span>mater<span class=\"_ _0\"></span>iali <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>composte <span class=\"_ _55\"> </span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _55\"> </span>da<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs140\">impianti di conservazion<span class=\"_ _0\"></span>e / maturazione, da macchinar<span class=\"_ _0\"></span>i di <span class=\"_ _3\"></span>confezionam<span class=\"_ _0\"></span>ento e migliorie sui magazzini e uffici.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs141\">Rimanenze<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs142\">Il <span class=\"_ _5b\"> </span>fair <span class=\"_ _5b\"> </span>value<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>rima<span class=\"_ _0\"></span>nenze <span class=\"_ _5b\"> </span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _5b\"> </span>calcolato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>prezzo <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>vendita<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5b\"> </span>costi <span class=\"_ _5b\"> </span>st<span class=\"_ _0\"></span>imati <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs143\">completamento<span class=\"_ _0\"></span> nonch\u00e9 della<span class=\"_ _0\"></span> stima dei costi necessa<span class=\"_ _0\"></span>ri per realizzar<span class=\"_ _0\"></span>e la vendita. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs144\">Crediti comme<span class=\"_ _0\"></span>rciali<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs145\">Relativi ai crediti<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>la ven<span class=\"_ _0\"></span>dita di <span class=\"_ _3\"></span>frutta e com<span class=\"_ _0\"></span>prendono importi contrattu<span class=\"_ _0\"></span>ali al netto di eventuali svalutaz<span class=\"_ _0\"></span>ioni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs146\">per euro 12.526 <span class=\"_ _0\"></span>migliaia.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs147\">Altri credit<span class=\"_ _0\"></span>i ed altre atti<span class=\"_ _0\"></span>vit\u00e0 correnti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs148\">Relativi  per  euro <span class=\"_ _3d\"> </span>646  migliaia  a<span class=\"_ _0\"></span>l  credito  per  le  sovvenzion<span class=\"_ _0\"></span>i  da  ricevere  per  a<span class=\"_ _0\"></span>ver  aderito  al  pro<span class=\"_ _0\"></span>gramma<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs149\">ODEADOM ave<span class=\"_ _0\"></span>nte la finali<span class=\"_ _0\"></span>t\u00e0 di supportare <span class=\"_ _0\"></span>l\u2019importazi<span class=\"_ _0\"></span>one dei prodotti dalla<span class=\"_ _0\"></span> La Reun<span class=\"_ _0\"></span>ione.  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs14a\">Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14b\">Relativi <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quattro <span class=\"_ _54\"></span>finanz<span class=\"_ _0\"></span>iamenti <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _3f\"></span>fis<span class=\"_ _0\"></span>so <span class=\"_ _3f\"></span>ed <span class=\"_ _54\"></span>uno <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _54\"></span>variabile, <span class=\"_ _54\"></span>i <span class=\"_ _3f\"></span>cui <span class=\"_ _54\"></span>fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3f\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>data <span class=\"_ _54\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14c\">acquisizione a<span class=\"_ _0\"></span>pprossimano <span class=\"_ _0\"></span>i valori nomi<span class=\"_ _0\"></span>nali.  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs14d\">Benefici ai <span class=\"_ _0\"></span>dipendenti<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14e\">La <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>stata <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>lcolata <span class=\"_ _3c\"></span>second<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>metod<span class=\"_ _0\"></span>ologia <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttuariale, <span class=\"_ _3c\"></span>uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>calcolo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>consule<span class=\"_ _0\"></span>nte <span class=\"_ _3c\"></span>ester<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14f\">(IAS 19).  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs150\">Debiti com<span class=\"_ _0\"></span>merciali  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs151\">Tale passiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 relativa all\u2019a<span class=\"_ _0\"></span>cquisto di frutta.<span class=\"_ _0\"></span><span class=\"ff5\"> <span class=\"_ _4b\"> </span></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs152\">Altre pass<span class=\"_ _0\"></span>ivit\u00e0 correnti <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs153\">Tale <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _55\"> </span>comprende <span class=\"_ _55\"> </span>principalmente <span class=\"_ _3d\"> </span>deb<span class=\"_ _0\"></span>iti <span class=\"_ _3d\"> </span>verso <span class=\"_ _55\"> </span>il  persona<span class=\"_ _0\"></span>le <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>r<span class=\"_ _0\"></span>etribuzioni, <span class=\"_ _55\"> </span>in  qua<span class=\"_ _0\"></span>nto <span class=\"_ _3d\"> </span>vengon<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs154\">corrisposte all\u2019in<span class=\"_ _0\"></span>izio del me<span class=\"_ _0\"></span>se ed il debito pe<span class=\"_ _0\"></span>r \u00abl\u2019Interess<span class=\"_ _0\"></span>ement\u00bb.  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs155\">Determin<span class=\"_ _0\"></span>azione dell\u2019av<span class=\"_ _0\"></span>viamento<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs156\">L\u2019avviamento <span class=\"_ _3f\"></span>derivant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>dall\u2019a<span class=\"_ _0\"></span>cquisizione, <span class=\"_ _3f\"></span>verificate <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>condizioni <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>iscrivib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>amite <span class=\"_ _3c\"></span>anal<span class=\"_ _0\"></span>isi <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3c\"></span>value<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs157\">dell\u2019investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>basato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ull\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>ssa <span class=\"_ _5a\"> </span>attes<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>illus<span class=\"_ _0\"></span>trato <span class=\"_ _5a\"> </span>nella<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs158\">seguente tabella:<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs159\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Capexo<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs15a\">Fair value del corrispettivo trasferito <span class=\"_ _13e\"> </span>43.<span class=\"_ _3\"></span>992<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs15b\">Fair value delle attivit\u00e0 nette identificabili  <span class=\"_ _168\"> </span>(6.772)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs15c\">Avviamento  <span class=\"_ _11e\"> </span>37.220<span class=\"_ _0\"></span>  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs15e\">L\u2019avviamento <span class=\"_ _3c\"></span>derivan<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>dal<span class=\"_ _0\"></span>l\u2019acquisizione <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>risce <span class=\"_ _0\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _3c\"></span>alle <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenze <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>conosc<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tecnic<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs15f\">commerciali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>personale <span class=\"_ _54\"></span>ed <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>ult<span class=\"_ _0\"></span>eriori <span class=\"_ _3c\"></span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>preved<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ottenere <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ll\u2019integrazio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs160\">acquisita nella<span class=\"_ _0\"></span> BU Distribuz<span class=\"_ _0\"></span>ione del Grup<span class=\"_ _0\"></span>po. Per approfo<span class=\"_ _0\"></span>ndimenti si rinvia<span class=\"_ _0\"></span> al par<span class=\"_ _0\"></span>agrafo \u201cImpairment T<span class=\"_ _0\"></span>est\u201d.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs161\">In <span class=\"_ _3\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di posizione finanziaria netta l\u2019acquisizione<span class=\"_ _0\"></span> ha <span class=\"_ _3\"></span>determinato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sul bilancio consolidato un effetto netto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs162\">di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>44<span class=\"_ _0\"></span>.251 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>da<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>dalla <span class=\"_ _5a\"> </span>differenza<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tra <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>corrisp<span class=\"_ _0\"></span>ettivo <span class=\"_ _5a\"> </span>trasferito <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>eur<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>43.992 <span class=\"_ _5a\"> </span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>relativo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs163\">all\u2019acquisto<span class=\"_ _0\"></span> del <span class=\"_ _3\"></span>100% della societ\u00e0 e la p<span class=\"_ _3\"></span>osizione finan<span class=\"_ _0\"></span>ziaria passiva della stessa per complessivi netti euro 259<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs164\">migliaia.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs165\">Costi correl<span class=\"_ _0\"></span>ati all\u2019acqui<span class=\"_ _0\"></span>sizione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs166\">I costi correlati a<span class=\"_ _0\"></span>ll\u2019acquisizi<span class=\"_ _0\"></span>one sostenuti dal Gru<span class=\"_ _0\"></span>ppo so<span class=\"_ _0\"></span>no stati euro 249 <span class=\"_ _0\"></span>migliaia, spesati <span class=\"_ _0\"></span>nell\u2019esercizio 2<span class=\"_ _0\"></span>022.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h64 ff5 fs5 fc4 sc0 ls0 ws0 gs167\">Acquisizione Blampin Grou<span class=\"_ _0\"></span>pe<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs168\">In data 10 g<span class=\"_ _0\"></span>ennaio 2023 il <span class=\"_ _0\"></span>Gruppo ha final<span class=\"_ _0\"></span>izzato l\u2019acc<span class=\"_ _0\"></span>ordo per l\u2019ac<span class=\"_ _0\"></span>quisto dell\u201980% <span class=\"_ _0\"></span>di Blampin Grou<span class=\"_ _0\"></span>pe, gruppo<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs169\">attivo nell\u2019importazione e <span class=\"_ _3\"></span>distribuzione di prodotti ortofrutticoli. T<span class=\"_ _3\"></span>ale acquisizione rientra perfettamente nelle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16a\">linee <span class=\"_ _5a\"> </span>stra<span class=\"_ _0\"></span>tegiche <span class=\"_ _5b\"> </span>annunciat<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>dal <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>permette<span class=\"_ _0\"></span>r\u00e0, <span class=\"_ _5a\"> </span>ins<span class=\"_ _0\"></span>ieme <span class=\"_ _5a\"> </span>all\u2019<span class=\"_ _0\"></span>acquisizione <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>Capexo <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>ccelerare <span class=\"_ _5b\"> </span>in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16b\">maniera <span class=\"_ _3c\"></span>significati<span class=\"_ _0\"></span>va <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>crescita <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>ricavi <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>redd<span class=\"_ _0\"></span>itivit\u00e0 <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>BU <span class=\"_ _3c\"></span>Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>raggiungend<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>Fra<span class=\"_ _0\"></span>ncia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16c\">un <span class=\"_ _3c\"></span>forte <span class=\"_ _3c\"></span>posiziona<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>strategico <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>term<span class=\"_ _0\"></span>ini <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dime<span class=\"_ _0\"></span>nsione, <span class=\"_ _3c\"></span>gamm<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>prodotti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>pres<span class=\"_ _0\"></span>idio <span class=\"_ _3c\"></span>dei<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16d\">canali di <span class=\"_ _0\"></span>vendita. Nella stes<span class=\"_ _0\"></span>sa data il Gru<span class=\"_ _0\"></span>ppo ha assunt<span class=\"_ _0\"></span>o il contr<span class=\"_ _0\"></span>ollo delle o<span class=\"_ _0\"></span>perazioni di Bla<span class=\"_ _0\"></span>mpin Groupe l<span class=\"_ _0\"></span>e cui<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16e\">risultanze <span class=\"_ _0\"></span>economich<span class=\"_ _0\"></span>e sono <span class=\"_ _0\"></span>dunque <span class=\"_ _0\"></span>incluse pe<span class=\"_ _0\"></span>r i<span class=\"_ _0\"></span>ntero nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>consolid<span class=\"_ _0\"></span>ato del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>Orsero al<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16f\">31 dicembre 20<span class=\"_ _0\"></span>23.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs170\">Corrispettivo tr<span class=\"_ _0\"></span>asferito<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs171\">La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sin<span class=\"_ _0\"></span>tetizza il <span class=\"_ _4\"></span>fair value <span class=\"_ _3\"></span>alla data <span class=\"_ _4\"></span>di acquisizione delle <span class=\"_ _3\"></span>principali componenti del <span class=\"_ _4\"></span>corris<span class=\"_ _0\"></span>pettivo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs172\">trasferito:<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs173\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Blampin Groupe<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs174\">Disponibilit\u00e0 <span class=\"_ _24\"> </span>32.747<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs175\">Corrispettivo potenziale  <span class=\"_ _175\"> </span>7.026<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs176\">Put/Call <span class=\"_ _17b\"> </span>5.918<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs177\">Totale corrispettivo trasf<span class=\"_ _0\"></span>erito  <span class=\"_ _80\"> </span>45.69<span class=\"_ _0\"></span>1<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs178\">Il <span class=\"_ _3c\"></span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _3c\"></span>dell\u2019ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _3c\"></span>dell\u2019<span class=\"_ _0\"></span>80% <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>Bla<span class=\"_ _0\"></span>mpin <span class=\"_ _3c\"></span>Groupe <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>isultato <span class=\"_ _3c\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>40.747 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ui<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs179\">euro <span class=\"_ _3c\"></span>32.0<span class=\"_ _0\"></span>00 <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>trasfe<span class=\"_ _0\"></span>rito <span class=\"_ _3c\"></span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>disponibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>liquide <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>mome<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>dell\u2019a<span class=\"_ _0\"></span>tto, <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>747 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>quale<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17a\">complemento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>prezzo <span class=\"_ _3f\"></span>corris<span class=\"_ _0\"></span>posto <span class=\"_ _3c\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>mese <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>lugli<span class=\"_ _0\"></span>o. <span class=\"_ _3f\"></span>Il <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>ha <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>venuto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ve<span class=\"_ _0\"></span>rsare <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>precede<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>soci <span class=\"_ _3f\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17b\">Blampin <span class=\"_ _54\"></span>Gro<span class=\"_ _0\"></span>upe <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>potenz<span class=\"_ _0\"></span>iale <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _54\"></span>8.000 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _54\"></span>(euro <span class=\"_ _5a\"> </span>7.026 <span class=\"_ _54\"></span>migliaia <span class=\"_ _54\"></span>attua<span class=\"_ _0\"></span>lizzato<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17c\">riconducibile <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>claus<span class=\"_ _0\"></span>ola <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Earn-out, <span class=\"_ _0\"></span>suddivisi <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>quattro <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>nches annual<span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ammontare, <span class=\"_ _0\"></span>sub<span class=\"_ _0\"></span>ordinate<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17d\">ed in ragione d<span class=\"_ _0\"></span>i obiettivi di <span class=\"_ _0\"></span>redditivit\u00e0 (Adjuste<span class=\"_ _0\"></span>d EBITDA<span class=\"_ _0\"></span>) fissati per gli es<span class=\"_ _0\"></span>ercizi 2023, <span class=\"_ _0\"></span>2024, 2025 e 2<span class=\"_ _0\"></span>026.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17e\">\u00c8 prevista, <span class=\"_ _0\"></span>inoltre una<span class=\"_ _0\"></span> clausola d<span class=\"_ _0\"></span>i Put/Call <span class=\"_ _0\"></span>per l\u2019acqui<span class=\"_ _0\"></span>sto del 13,3%<span class=\"_ _0\"></span> da esercita<span class=\"_ _0\"></span>rsi a part<span class=\"_ _0\"></span>ire dal 0<span class=\"_ _0\"></span>1.01.2027 f<span class=\"_ _0\"></span>ino<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17f\">al 31.12.2028<span class=\"_ _0\"></span>, \u00e8 stimata al <span class=\"_ _0\"></span>momento dell\u2019ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _0\"></span>in euro 5.918 m<span class=\"_ _0\"></span>igliaia attua<span class=\"_ _0\"></span>lizzando i flussi<span class=\"_ _0\"></span> previsti fin<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23\">al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>ritiene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>verr\u00e0 <span class=\"_ _0\"></span>l\u2019ese<span class=\"_ _0\"></span>rcitata <span class=\"_ _0\"></span>l\u2019opzi<span class=\"_ _0\"></span>one, i<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>principi <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bili <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24\">Tale passivit\u00e0 <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>successiva<span class=\"_ _0\"></span>mente rimisurata ad <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ata di <span class=\"_ _3\"></span>chiusura. La <span class=\"_ _4\"></span>polit<span class=\"_ _0\"></span>ica contabile adottata dal <span class=\"_ _4\"></span>Grupp<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25\">prevede <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>riconosc<span class=\"_ _0\"></span>imento <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ogn<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>mod<span class=\"_ _0\"></span>ifica <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>tale <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ssivit\u00e0. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26\">dicembre <span class=\"_ _54\"></span>tale <span class=\"_ _54\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>sta<span class=\"_ _0\"></span>ta <span class=\"_ _54\"></span>rivalutata <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>ulteriori <span class=\"_ _54\"></span>euro <span class=\"_ _54\"> </span>2.37<span class=\"_ _0\"></span>1 <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _54\"></span>con <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onseguente <span class=\"_ _54\"></span>riduzion<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>pari<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs27\">importo del patri<span class=\"_ _0\"></span>monio net<span class=\"_ _0\"></span>to.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs181\">Attivit\u00e0 acquis<span class=\"_ _0\"></span>ite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunt<span class=\"_ _0\"></span>e identificabil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs182\">Di <span class=\"_ _3\"></span>seguito sono sintetizzati g<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>rilevati con <span class=\"_ _3\"></span>riferimento alle attivit\u00e0 <span class=\"_ _3\"></span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>alle passivit\u00e0 <span class=\"_ _3\"></span>assunte alla<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs183\">data <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>pri<span class=\"_ _0\"></span>mo <span class=\"_ _56\"> </span>consolida<span class=\"_ _0\"></span>mento <span class=\"_ _56\"> </span>(1\u00b0 <span class=\"_ _56\"> </span>gen<span class=\"_ _0\"></span>naio <span class=\"_ _56\"> </span>2023) <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _56\"> </span>societ\u00e0 <span class=\"_ _56\"> </span>ac<span class=\"_ _0\"></span>quisita <span class=\"_ _56\"> </span>espressi<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>in <span class=\"_ _56\"> </span>base <span class=\"_ _56\"> </span>ai <span class=\"_ _57\"> </span>principi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs184\">internazionali:<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs185\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Blampin Groupe<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs186\">Avviamento <span class=\"_ _176\"> </span>-<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs187\">Attivit\u00e0 immateriali diverse dall\u2019avviamento <span class=\"_ _3a\"> </span>148<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs188\">Immobili, impianti e macchinar<span class=\"_ _0\"></span>i* <span class=\"_ _177\"> </span>3.931<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs189\">Partecipazioni contabilizzate con il metodo del patrimonio<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs18a\">netto<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs18b\">-<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs18c\">Attivit\u00e0 finanziarie non correnti<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>47<span class=\"_ _0\"></span>6<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs18d\">Attivit\u00e0 fiscali differite <span class=\"_ _8f\"> </span>-<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs18e\">Rimanenze <span class=\"_ _111\"> </span>1.972<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs18f\">Crediti commerciali <span class=\"_ _e6\"> </span>15.78<span class=\"_ _0\"></span>9<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs190\">Attivit\u00e0 fiscali <span class=\"_ _fb\"> </span>1.038<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs191\">Altri crediti ed altre attivit\u00e0 correnti  <span class=\"_ _91\"> </span>411<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs192\">Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _146\"> </span>12.3<span class=\"_ _0\"></span>28<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs193\">Patrimonio netto di terzi <span class=\"_ _17c\"> </span>(187)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs194\">Passivit\u00e0 finanziarie* <span class=\"_ _178\"> </span>(11.862)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs195\">Altre passivit\u00e0 non correnti <span class=\"_ _68\"> </span>-<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs196\">Passivit\u00e0 per imposte differite <span class=\"_ _179\"> </span>(158)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs197\">Fondi <span class=\"_ _131\"> </span>(163)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs198\">Benefici ai dipendenti <span class=\"_ _1e\"> </span>-<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs199\">Debiti commerciali <span class=\"_ _8c\"> </span>(14.495)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs19a\">Passivit\u00e0 fiscali <span class=\"_ _12b\"> </span>(897)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs19b\">Altre passivit\u00e0 correnti <span class=\"_ _125\"> </span>(3<span class=\"_ _3\"></span>.457)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs19c\">Totale attivit\u00e0 nette<span class=\"_ _0\"></span> identificabili <span class=\"_ _17a\"> </span>4.876  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs19d\">*I valori non tengono c<span class=\"_ _3\"></span>onto dell\u2019effet<span class=\"_ _3\"></span>to IFRS 16, in quanto ne<span class=\"_ _3\"></span>utro nella deter<span class=\"_ _3\"></span>minazione dell\u2019Avviamento<span class=\"_ _254\"> </span><span class=\"_ _4\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs19e\">Valutazio<span class=\"_ _0\"></span>ne del fair v<span class=\"_ _0\"></span>alue delle attivit\u00e0 <span class=\"_ _0\"></span>acquisite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunte<span class=\"_ _0\"></span> identifi<span class=\"_ _0\"></span>cabili<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs19f\">Il <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>proceduto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>effettu<span class=\"_ _0\"></span>are <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>es<span class=\"_ _0\"></span>ercizio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>P<span class=\"_ _0\"></span>urchase <span class=\"_ _5b\"> </span>Price<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Allocation <span class=\"_ _5b\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>informazio<span class=\"_ _0\"></span>ni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a0\">disponibili; coere<span class=\"_ _0\"></span>ntemente <span class=\"_ _0\"></span>con quanto indic<span class=\"_ _0\"></span>ato dall\u2019IFRS<span class=\"_ _0\"></span> 3.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a1\">Le  tecniche  di  valutazione  utilizzate<span class=\"_ _0\"></span>  per<span class=\"_ _3\"></span>  determinar<span class=\"_ _0\"></span>e  il  f<span class=\"_ _3\"></span>air  value  delle  principali  attivit\u00e0<span class=\"_ _0\"></span>  acquisite  sono<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a2\">riportate di s<span class=\"_ _0\"></span>eguito:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1a3\">Immobili, <span class=\"_ _0\"></span>impianti e macc<span class=\"_ _0\"></span>hinari<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a4\">Il <span class=\"_ _5a\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>valore <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ontabile <span class=\"_ _5b\"> </span>alla <span class=\"_ _5b\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>acquisizione <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>ritiene <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>sia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a5\">rappresentativo <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>prezzi<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>merca<span class=\"_ _0\"></span>to <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>ele<span class=\"_ _0\"></span>menti <span class=\"_ _55\"> </span>simili, <span class=\"_ _55\"> </span>se <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>isponibili<span class=\"_ _0\"></span>, <span class=\"_ _3d\"> </span>e <span class=\"_ _55\"> </span>dei <span class=\"_ _55\"> </span>costi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>sostituzione, <span class=\"_ _55\"> </span>se<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a6\">appropriat<span class=\"_ _0\"></span>i. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>stima <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>sostituzione <span class=\"_ _3f\"></span>ammor<span class=\"_ _0\"></span>tizzati <span class=\"_ _3c\"></span>rifle<span class=\"_ _0\"></span>tte <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>ettifiche <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3c\"></span>deteriora<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>fis<span class=\"_ _0\"></span>ico <span class=\"_ _3c\"></span>ed<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a7\">obsolescenz<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>economica <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>funzionale. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>immobiliz<span class=\"_ _0\"></span>zazioni <span class=\"_ _55\"> </span>mater<span class=\"_ _0\"></span>iali <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>composte <span class=\"_ _55\"> </span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _55\"> </span>da<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a8\">impianti frigo e<span class=\"_ _0\"></span> migliorie sui<span class=\"_ _0\"></span> magazzini e uffic<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1aa\">Rimanenze<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ab\">Il <span class=\"_ _5b\"> </span>fair <span class=\"_ _5b\"> </span>value<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>rima<span class=\"_ _0\"></span>nenze <span class=\"_ _5b\"> </span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _5b\"> </span>calcolato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sulla <span class=\"_ _5b\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>prezzo <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>vendita<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5b\"> </span>costi <span class=\"_ _5b\"> </span>st<span class=\"_ _0\"></span>imati <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ac\">completamento<span class=\"_ _0\"></span> nonch\u00e9 della<span class=\"_ _0\"></span> stima dei costi necessa<span class=\"_ _0\"></span>ri per realizzar<span class=\"_ _0\"></span>e la vendita. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1ad\">Crediti comme<span class=\"_ _0\"></span>rciali<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ae\">Relativi ai crediti<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>la ven<span class=\"_ _0\"></span>dita di <span class=\"_ _3\"></span>frutta e com<span class=\"_ _0\"></span>prendono importi contrattu<span class=\"_ _0\"></span>ali al netto di eventuali svalutaz<span class=\"_ _0\"></span>ioni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1af\">per euro 15.789 <span class=\"_ _0\"></span>migliaia.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1b0\">Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b1\">Relativi a dodici finanziamenti tutti a tasso fisso, i <span class=\"_ _3\"></span>cui fair value alla data <span class=\"_ _3\"></span>di acquisizione approssiman<span class=\"_ _0\"></span>o i <span class=\"_ _3\"></span>valori<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b2\">nominali.  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1b3\">Benefici ai <span class=\"_ _0\"></span>dipendenti<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b4\">La passivit\u00e0 \u00e8<span class=\"_ _0\"></span> stata calcola<span class=\"_ _0\"></span>ta secondo metodolo<span class=\"_ _0\"></span>gia attuar<span class=\"_ _0\"></span>iale, utilizzando il c<span class=\"_ _0\"></span>alcolo di un cons<span class=\"_ _0\"></span>ulente esterno. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1b5\">Debiti com<span class=\"_ _0\"></span>merciali  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b6\">Tale passiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 relativa all\u2019a<span class=\"_ _0\"></span>cquisto di frutta.<span class=\"_ _0\"></span><span class=\"ff5\"> <span class=\"_ _4b\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1b7\">Altre pass<span class=\"_ _0\"></span>ivit\u00e0 correnti <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b8\">Tale  passivit\u00e0  comprende<span class=\"_ _0\"></span>  principalmente  deb<span class=\"_ _0\"></span>iti  verso  il  personale  per  ferie  e  permessi  ed  il  debito  per<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b9\">\u00abl\u2019Interesseme<span class=\"_ _0\"></span>nt\u00bb.  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1ba\">Determin<span class=\"_ _0\"></span>azione dell\u2019av<span class=\"_ _0\"></span>viamento<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1bb\">L\u2019avviamento <span class=\"_ _3f\"></span>derivant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>dall\u2019a<span class=\"_ _0\"></span>cquisizione, <span class=\"_ _3f\"></span>verificate <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>condizioni <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>iscrivib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>amite <span class=\"_ _3c\"></span>anal<span class=\"_ _0\"></span>isi <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3c\"></span>value<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1bc\">dell\u2019investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>basato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ull\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>ssa <span class=\"_ _5a\"> </span>attes<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>illus<span class=\"_ _0\"></span>trato <span class=\"_ _5a\"> </span>nella<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1bd\">seguente tabella:<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs1be\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Blampin Groupe<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1bf\">Fair value del corrispettivo trasferito <span class=\"_ _13e\"> </span>45.69<span class=\"_ _3\"></span>1<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1c0\">Fair value delle attivit\u00e0 nette identificabili  <span class=\"_ _168\"> </span>(4.876)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1c1\">Attivit\u00e0 nette di terzi in proporzione alla qu<span class=\"_ _0\"></span>ota di<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1c2\">partecipazione<span class=\"_ _254\"> </span><span class=\"ff5 fc4\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs1c3\">327<span class=\"_ _254\"> </span><span class=\"ff5 fc4\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs1c4\">Avviamento  <span class=\"_ _11e\"> </span>41.142 <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c5\">L\u2019avviamento <span class=\"_ _3c\"></span>derivan<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>dal<span class=\"_ _0\"></span>l\u2019acquisizione <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>risce <span class=\"_ _0\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _3c\"></span>alle <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenze <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>conosc<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tecnic<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c6\">commerciali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>personale <span class=\"_ _54\"></span>ed <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>ult<span class=\"_ _0\"></span>eriori <span class=\"_ _3c\"></span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>preved<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ottenere <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ll\u2019integrazio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c7\">acquisita nella<span class=\"_ _0\"></span> BU Distribuz<span class=\"_ _0\"></span>ione del Grup<span class=\"_ _0\"></span>po. Per approfo<span class=\"_ _0\"></span>ndimenti si rinvia<span class=\"_ _0\"></span> al par<span class=\"_ _0\"></span>agrafo \u201cImpairment T<span class=\"_ _0\"></span>est\u201d.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c8\">In <span class=\"_ _3\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di posizione finanziaria netta l\u2019acquisizione<span class=\"_ _0\"></span> ha <span class=\"_ _3\"></span>determinato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sul bilancio consolidato un effetto netto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c9\">di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>45.<span class=\"_ _0\"></span>225 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ato <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>alla <span class=\"_ _5a\"> </span>differenza <span class=\"_ _5a\"> </span>tr<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>corr<span class=\"_ _0\"></span>ispettivo <span class=\"_ _5a\"> </span>trasfer<span class=\"_ _0\"></span>ito <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5a\"> </span>45.691 <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _5a\"> </span>relati<span class=\"_ _0\"></span>vo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ca\">all\u2019acquisto<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>93,3% <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>stessa <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>compl<span class=\"_ _0\"></span>essivi <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>tti e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>46<span class=\"_ _0\"></span>6<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1cb\">migliaia.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1cc\">Costi correl<span class=\"_ _0\"></span>ati all\u2019acqui<span class=\"_ _0\"></span>sizione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1cd\">I <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3\"></span>correlati all\u2019acquisizione sostenuti <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _4\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>stati eu<span class=\"_ _3\"></span>ro <span class=\"_ _3\"></span>1.304 <span class=\"_ _3\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _3\"></span>spesati <span class=\"_ _4\"></span>nell\u2019e<span class=\"_ _0\"></span>sercizio 2022.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h64 ff5 fs5 fc4 sc0 ls0 ws0 gs1ce\">Acquisizione I Frutti di Gil<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1cf\">In <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>2 <span class=\"_ _54\"></span>agosto <span class=\"_ _54\"></span>2023 <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"></span>ha <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>lizzato <span class=\"_ _54\"></span>l\u2019accordo <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>l\u2019acquisto <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>51% <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>I <span class=\"_ _54\"></span>Frutti <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>Gil,<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d0\">societ\u00e0 <span class=\"_ _3f\"></span>itali<span class=\"_ _0\"></span>ana <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ttiva <span class=\"_ _3f\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>distrib<span class=\"_ _0\"></span>uzione <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>frutti <span class=\"_ _54\"></span>rossi. <span class=\"_ _54\"></span>Tale <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _3f\"></span>ri<span class=\"_ _0\"></span>entra <span class=\"_ _54\"></span>perfettamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>lle <span class=\"_ _3f\"></span>line<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d1\">strategiche annunciate dal Gruppo e <span class=\"_ _3\"></span>permetter\u00e0 di incrementare i <span class=\"_ _3\"></span>ricavi e <span class=\"_ _3\"></span>la redditivit\u00e0 della BU <span class=\"_ _4\"></span>D<span class=\"_ _0\"></span>istribuzion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span></div>relativamente <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>mac<span class=\"_ _0\"></span>ro-famiglia <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>frutti <span class=\"_ _5a\"> </span>rossi. <span class=\"_ _54\"></span>N<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>stessa <span class=\"_ _5a\"> </span>data <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _54\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>assunto <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>controllo <span class=\"_ _5a\"> </span>delle operazioni di I <span class=\"_ _4\"></span>Frut<span class=\"_ _0\"></span>ti di <span class=\"_ _4\"></span>G<span class=\"_ _0\"></span>il <span class=\"_ _3\"></span>le cui r<span class=\"_ _3\"></span>isultanz<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>economi<span class=\"_ _0\"></span>che sono <span class=\"_ _4\"></span>dun<span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>incluse nel conto economico <span class=\"_ _3\"></span>consolidato<span class=\"_ _0\"></span> del Gruppo Orsero a<span class=\"_ _0\"></span>l 31 dicembre 2<span class=\"_ _0\"></span>023. Corrispettivo tr<span class=\"_ _0\"></span>asferito<span class=\"_ _0\"></span> La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sin<span class=\"_ _0\"></span>tetizza il <span class=\"_ _4\"></span>fair value <span class=\"_ _3\"></span>alla data <span class=\"_ _4\"></span>di acquisizione delle <span class=\"_ _3\"></span>principali componenti del <span class=\"_ _4\"></span>corris<span class=\"_ _0\"></span>pettivo trasferito:<span class=\"_ _0\"></span> Valori in migliaia \u20ac <span class=\"_ _8\"> </span>I Frutti di Gil Disponibilit\u00e0 <span class=\"_ _24\"> </span>1.100 Corrispettivo potenziale  <span class=\"_ _175\"> </span>- Totale corrispettivo trasf<span class=\"_ _0\"></span>erito  <span class=\"_ _80\"> </span>1.1<span class=\"_ _0\"></span>00  Il <span class=\"_ _3c\"></span>corrispet<span class=\"_ _0\"></span>tivo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019acquisi<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>I <span class=\"_ _3c\"></span>Frut<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>Gil <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>isultato <span class=\"_ _3f\"></span>pari <span class=\"_ _3c\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>1.100 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia, <span class=\"_ _3c\"></span>trasfer<span class=\"_ _0\"></span>ito <span class=\"_ _3c\"></span>med<span class=\"_ _0\"></span>iante disponibilit\u00e0 li<span class=\"_ _0\"></span>quide. Attivit\u00e0 acquis<span class=\"_ _0\"></span>ite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunt<span class=\"_ _0\"></span>e identificabil<span class=\"_ _0\"></span>i<span class=\"ff1\"> </span>Di <span class=\"_ _3\"></span>seguito sono sintetizzati g<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>rilevati con <span class=\"_ _3\"></span>riferimento alle attivit\u00e0 <span class=\"_ _3\"></span>acquisite<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>alle passivit\u00e0 <span class=\"_ _3\"></span>assunte alla data di primo <span class=\"_ _3\"></span>consolida<span class=\"_ _0\"></span>mento (30 settembre <span class=\"_ _3\"></span>2023) della societ\u00e0 acquisita espressi in base ai <span class=\"_ _3\"></span>principi contabil<span class=\"_ _0\"></span>i internazionali:<span class=\"_ _0\"></span> Valori in migliaia \u20ac <span class=\"_ _8\"> </span>I Frutti di Gil Altri crediti ed altre attivit\u00e0 correnti  <span class=\"_ _91\"> </span>500 Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _146\"> </span>10<span class=\"_ _0\"></span> Totale attivit\u00e0 nette<span class=\"_ _0\"></span> identificabili <span class=\"_ _17a\"> </span>510  Valutazio<span class=\"_ _0\"></span>ne del fair v<span class=\"_ _0\"></span>alue delle attivit\u00e0 <span class=\"_ _0\"></span>acquisite e pas<span class=\"_ _0\"></span>sivit\u00e0 assunte<span class=\"_ _0\"></span> identifi<span class=\"_ _0\"></span>cabili Il <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>proceduto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ad <span class=\"_ _5b\"> </span>effettu<span class=\"_ _0\"></span>are <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>es<span class=\"_ _0\"></span>ercizio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>P<span class=\"_ _0\"></span>urchase <span class=\"_ _5b\"> </span>Price<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Allocation <span class=\"_ _5b\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>base <span class=\"_ _5b\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>informazio<span class=\"_ _0\"></span>ni disponibili; <span class=\"_ _3c\"></span>coeren<span class=\"_ _0\"></span>temente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>icato <span class=\"_ _0\"></span>dall\u2019I<span class=\"_ _0\"></span>FRS <span class=\"_ _0\"></span>3 <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsideraz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ridotto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>period<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tempo<span class=\"_ _0\"></span> intercorso <span class=\"_ _5b\"> </span>tra<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>pr<span class=\"_ _0\"></span>edisposizione <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>prese<span class=\"_ _0\"></span>nte <span class=\"_ _5b\"> </span>documento, <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>le <span class=\"_ _5b\"> </span>esercizio <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5b\"> </span>da <span class=\"_ _5b\"> </span>cons<span class=\"_ _0\"></span>iderarsi provvisorio <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>susc<span class=\"_ _0\"></span>ettibile <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>modifiche <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>affi<span class=\"_ _0\"></span>namenti. <span class=\"_ _5b\"> </span>Al <span class=\"_ _5a\"> </span>riguardo <span class=\"_ _5b\"> </span>si <span class=\"_ _5a\"> </span>ricorda <span class=\"_ _5a\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5b\"> </span>base <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>quanto <span class=\"_ _5a\"> </span>previsto dall\u2019IFRS 3, la valutazione<span class=\"_ _0\"></span> delle attivit\u00e0 e passivit\u00e0 pot<span class=\"_ _0\"></span>r\u00e0 eventualmente<span class=\"_ _0\"></span> essere oggetto di modifiche nei dodic<span class=\"_ _0\"></span>i mesi <span class=\"_ _3\"></span>successivi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lla data di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>cquisizione. Le <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>cniche di <span class=\"_ _3\"></span>valutazione utilizzate per <span class=\"_ _3\"></span>determinar<span class=\"_ _0\"></span>e il<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>air value <span class=\"_ _3\"></span>delle<span class=\"_ _0\"></span> principali atti<span class=\"_ _0\"></span>vit\u00e0 acquis<span class=\"_ _0\"></span>ite sono riportate d<span class=\"_ _0\"></span>i seguito:<span class=\"_ _0\"></span> Altri credit<span class=\"_ _0\"></span>i ed altre atti<span class=\"_ _0\"></span>vit\u00e0 correnti Relativi per euro <span class=\"_ _0\"></span>500 migli<span class=\"_ _0\"></span>aia all\u2019impegno<span class=\"_ _0\"></span> di Orsero a ti<span class=\"_ _0\"></span>tolo di apporto di<span class=\"_ _0\"></span> capitale gi\u00e0 corris<span class=\"_ _0\"></span>posto.  Determin<span class=\"_ _0\"></span>azione dell\u2019av<span class=\"_ _0\"></span>viamento L\u2019avviamento <span class=\"_ _3f\"></span>derivant<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>dall\u2019a<span class=\"_ _0\"></span>cquisizione, <span class=\"_ _3f\"></span>verificate <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>condizioni <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>iscrivib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>amite <span class=\"_ _3c\"></span>anal<span class=\"_ _0\"></span>isi <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3c\"></span>value dell\u2019investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>basato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ull\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>ssa <span class=\"_ _5a\"> </span>attes<span class=\"_ _0\"></span>i, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5a\"> </span>illus<span class=\"_ _0\"></span>trato <span class=\"_ _5a\"> </span>nella seguente tabella:<span class=\"_ _0\"></span> Valori in migliaia \u20ac <span class=\"_ _8\"> </span>I Frutti di Gil<span class=\"_ _254\"> </span> Fair value del corrispettivo trasferito <span class=\"_ _13e\"> </span>1.100<span class=\"_ _254\"> </span> Fair value delle attivit\u00e0 nette identificabili  <span class=\"_ _168\"> </span>(510)<span class=\"_ _254\"> </span> Attivit\u00e0 nette di terzi in proporzione alla qu<span class=\"_ _0\"></span>ota di<span class=\"_ _254\"> </span> partecipazione<span class=\"_ _254\"> </span> 250<span class=\"_ _254\"> </span> Avviamento  <span class=\"_ _11e\"> </span>840  L\u2019avviamento <span class=\"_ _3c\"></span>derivan<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>dal<span class=\"_ _0\"></span>l\u2019acquisizione <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>risce <span class=\"_ _0\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _3c\"></span>alle <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenze <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>conosc<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tecnic<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> commerciali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>personale <span class=\"_ _54\"></span>ed <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>ult<span class=\"_ _0\"></span>eriori <span class=\"_ _3c\"></span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>preved<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>ottenere <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ll\u2019integrazio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0<span class=\"_ _254\"> </span> acquisita nella<span class=\"_ _0\"></span> BU Distribuz<span class=\"_ _0\"></span>ione del Grup<span class=\"_ _0\"></span>po. Per approfo<span class=\"_ _0\"></span>ndimenti si rinvia<span class=\"_ _0\"></span> al par<span class=\"_ _0\"></span>agrafo \u201cImpairment T<span class=\"_ _0\"></span>est\u201d.<span class=\"_ _254\"> </span> Costi correl<span class=\"_ _0\"></span>ati all\u2019acqui<span class=\"_ _0\"></span>sizione<span class=\"_ _254\"> </span> Il Gruppo non ha<span class=\"_ _0\"></span> sostenuto c<span class=\"_ _0\"></span>osti correlati all\u2019<span class=\"_ _0\"></span>acquisizione nell\u2019<span class=\"_ _0\"></span>esercizio 2023<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> Contingen<span class=\"_ _0\"></span>t consider<span class=\"_ _0\"></span>ation<span class=\"_ _254\"> </span> L\u2019acquirente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5b\"> </span>data <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>deve <span class=\"_ _5b\"> </span>rileva<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _5b\"> </span>\u00abcontingent <span class=\"_ _50\"> </span>considerati<span class=\"_ _0\"></span>on\u00bb, <span class=\"_ _5b\"> </span>ovvero <span class=\"_ _5b\"> </span>una <span class=\"_ _50\"> </span>passivit\u00e0<span class=\"_ _254\"> </span> potenziale <span class=\"_ _5a\"> </span>assun<span class=\"_ _0\"></span>ta <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>un\u2019a<span class=\"_ _0\"></span>ggregazione <span class=\"_ _5a\"> </span>az<span class=\"_ _0\"></span>iendale <span class=\"_ _5a\"> </span>se <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>tratta <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>un\u2019obbligazione <span class=\"_ _5a\"> </span>attu<span class=\"_ _0\"></span>ale <span class=\"_ _5a\"> </span>derivante <span class=\"_ _5a\"> </span>da<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>eventi<span class=\"_ _254\"> </span> passati ed <span class=\"_ _0\"></span>il cui <span class=\"_ _0\"></span>fair value <span class=\"_ _0\"></span>pu\u00f2 essere <span class=\"_ _0\"></span>attendibilmente <span class=\"_ _0\"></span>determi<span class=\"_ _0\"></span>nato. Pertan<span class=\"_ _0\"></span>to, si rile<span class=\"_ _0\"></span>va una pass<span class=\"_ _0\"></span>ivit\u00e0 potenz<span class=\"_ _0\"></span>iale<span class=\"_ _254\"> </span> assunta <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>un\u2019aggr<span class=\"_ _0\"></span>egazione <span class=\"_ _5a\"> </span>azienda<span class=\"_ _0\"></span>le <span class=\"_ _54\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>data <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>acquis<span class=\"_ _0\"></span>izione <span class=\"_ _5a\"> </span>anche <span class=\"_ _5a\"> </span>se <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>im<span class=\"_ _0\"></span>probabile <span class=\"_ _5a\"> </span>che, <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>adem<span class=\"_ _0\"></span>piere<span class=\"_ _254\"> </span> all\u2019obb<span class=\"_ _0\"></span>ligazione, sar\u00e0 neces<span class=\"_ _0\"></span>sario l\u2019impiego di r<span class=\"_ _0\"></span>isorse atte<span class=\"_ _0\"></span> a produrre benefic<span class=\"_ _0\"></span>i economici. <span class=\"_ _0\"></span> In <span class=\"_ _54\"></span>base <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>informazioni<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _54\"></span>oggi <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>isponibili <span class=\"_ _5a\"> </span>ed <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _54\"> </span>Due <span class=\"_ _5a\"> </span>Dilige<span class=\"_ _0\"></span>nce <span class=\"_ _54\"></span>effettua<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>quanto <span class=\"_ _5a\"> </span>propedeutic<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>alle<span class=\"_ _254\"> </span> acquisizioni, <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>sede <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>Purchase <span class=\"_ _3d\"> </span>P<span class=\"_ _0\"></span>rice <span class=\"_ _55\"> </span>Allocation <span class=\"_ _55\"> </span>non <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>stata <span class=\"_ _55\"> </span>iscritta <span class=\"_ _55\"> </span>alcuna <span class=\"_ _55\"> </span>contingent <span class=\"_ _55\"> </span>consideration<span class=\"_ _254\"> </span> relativamente a<span class=\"_ _0\"></span>lle acquisiz<span class=\"_ _0\"></span>ioni effettuate.<span class=\"_ _254\"> </span>Avviamento Nel <span class=\"_ _3c\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>aziende<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0, <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>potenzial<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>acquisite <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>identif<span class=\"_ _0\"></span>icabili sono rilevate<span class=\"_ _0\"></span> al valore corre<span class=\"_ _0\"></span>nte (fair value) a<span class=\"_ _0\"></span>lla data di<span class=\"_ _0\"></span> acquisizione<span class=\"_ _0\"></span>. La differenz<span class=\"_ _0\"></span>a positiva tra<span class=\"_ _0\"></span> il prezzo <span class=\"_ _0\"></span>pagato per l\u2019a<span class=\"_ _0\"></span>cquisto e<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>quota d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>interessenza<span class=\"_ _0\"></span> dei s<span class=\"_ _0\"></span>oci d<span class=\"_ _0\"></span>ella c<span class=\"_ _0\"></span>ontrollante <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>valore c<span class=\"_ _0\"></span>orrente d<span class=\"_ _0\"></span>elle atti<span class=\"_ _0\"></span>vit\u00e0 e <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _0\"></span> acquisite <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>cla<span class=\"_ _0\"></span>ssificata <span class=\"_ _3c\"></span>come <span class=\"_ _3c\"></span>\u201cAvviam<span class=\"_ _0\"></span>ento\u201d. <span class=\"_ _0\"></span>L\u2019<span class=\"_ _0\"></span>eventuale <span class=\"_ _3c\"></span>differenza <span class=\"_ _3c\"></span>negati<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>(\u201ca<span class=\"_ _0\"></span>vviamento <span class=\"_ _3c\"></span>negativo<span class=\"_ _0\"></span>\u201d) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>invece<span class=\"_ _0\"></span> rilevata a<span class=\"_ _0\"></span> conto<span class=\"_ _0\"></span> econom<span class=\"_ _0\"></span>ico a<span class=\"_ _0\"></span>l momento <span class=\"_ _0\"></span>dell\u2019acquis<span class=\"_ _0\"></span>izione. <span class=\"_ _0\"></span>La voc<span class=\"_ _0\"></span>e \u201cAvvia<span class=\"_ _0\"></span>mento\u201d <span class=\"_ _0\"></span>\u00e8 rilevata<span class=\"_ _0\"></span> come<span class=\"_ _0\"></span> attivit\u00e0 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>vita utile <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndefinita <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>oggettata <span class=\"_ _3c\"></span>ad <span class=\"_ _3c\"></span>ammortamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>recuperab<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>rizione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>verifica<span class=\"_ _0\"></span>ta <div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs229\">almeno a<span class=\"_ _0\"></span>nnualmente e c<span class=\"_ _0\"></span>omunque<span class=\"_ _0\"></span> ogni qualvolta<span class=\"_ _0\"></span> si verific<span class=\"_ _0\"></span>hino eventi<span class=\"_ _0\"></span> che facciano<span class=\"_ _0\"></span> presupporre<span class=\"_ _0\"></span> una riduz<span class=\"_ _0\"></span>ione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22a\">di <span class=\"_ _0\"></span>valore, ad<span class=\"_ _0\"></span>ottando <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>criteri <span class=\"_ _0\"></span>indicati d<span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>36. L<span class=\"_ _0\"></span>e p<span class=\"_ _0\"></span>erdite <span class=\"_ _0\"></span>di valor<span class=\"_ _0\"></span>e sono<span class=\"_ _0\"></span> ric<span class=\"_ _0\"></span>onosciute <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22b\">non <span class=\"_ _56\"> </span>sono <span class=\"_ _55\"> </span>success<span class=\"_ _0\"></span>ivamente <span class=\"_ _56\"> </span>ripristinate. <span class=\"_ _56\"> </span>In <span class=\"_ _55\"> </span>caso <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>cessione <span class=\"_ _55\"> </span>di <span class=\"_ _56\"> </span>una <span class=\"_ _55\"> </span>societ\u00e0 <span class=\"_ _56\"> </span>contro<span class=\"_ _0\"></span>llata, <span class=\"_ _55\"> </span>il <span class=\"_ _56\"> </span>valore <span class=\"_ _56\"> </span>netto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22c\">dell\u2019\u201cAvviament<span class=\"_ _0\"></span>o\u201d <span class=\"_ _5a\"> </span>ad <span class=\"_ _5b\"> </span>essa <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>ttribuibile <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5b\"> </span>incluso <span class=\"_ _5b\"> </span>nella <span class=\"_ _5b\"> </span>determinaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>plusvalenz<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>o <span class=\"_ _5b\"> </span>minusvalenza<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22d\">cessione. <span class=\"_ _4\"></span>A <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>dal <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell\u2019analisi <span class=\"_ _4\"></span>eff<span class=\"_ _0\"></span>ettuata <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>supporto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>un <span class=\"_ _3\"></span>consulente <span class=\"_ _4\"></span>esterno, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>ato<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22e\">che <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>assetto <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>allo<span class=\"_ _0\"></span>cazione <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>monitora<span class=\"_ _0\"></span>ggio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019avviam<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>pi\u00f9 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>oerente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>uttura, <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>articolazione <span class=\"_ _3c\"></span>ed <span class=\"_ _3c\"></span>il<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22f\">funzionamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del Gruppo <span class=\"_ _3\"></span>sia quello <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>prevedere un\u2019aggregazione nel <span class=\"_ _3\"></span>pi\u00f9 ampio <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>di CGU<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs230\">Distribuzione in<span class=\"_ _0\"></span> luogo delle<span class=\"_ _0\"></span> singole CGU-Pa<span class=\"_ _0\"></span>ese.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-643": {
   "value": "<div class=\"t m0 ha ff3 fs2 fc2 sc0 ls0 ws0 gs216\">C<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>t<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>i<span class=\"_ _3e\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>v<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>u<span class=\"_ _3\"></span>t<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>io<span class=\"_ _3e\"></span>n<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs217\">Si <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>portano <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>seguito i <span class=\"_ _4\"></span>princi<span class=\"_ _0\"></span>pali <span class=\"_ _4\"></span>criter<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>adott<span class=\"_ _0\"></span>ati <span class=\"_ _4\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>redaz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>bilancio<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>consolid<span class=\"_ _0\"></span>ato <span class=\"_ _4\"></span>al 31 <span class=\"_ _4\"></span>dicembre 202<span class=\"_ _3\"></span>3;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs218\">i <span class=\"_ _3f\"></span>crite<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutazione <span class=\"_ _3f\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>applicati <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>modo <span class=\"_ _54\"></span>unifor<span class=\"_ _0\"></span>me <span class=\"_ _3f\"></span>dalla <span class=\"_ _54\"></span>Capogrup<span class=\"_ _0\"></span>po <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>tutte <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _54\"></span>consolida<span class=\"_ _0\"></span>te. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs219\">Quando, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fatti <span class=\"_ _0\"></span>specific<span class=\"_ _0\"></span>i o<span class=\"_ _0\"></span>ppure <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>effetto<span class=\"_ _0\"></span> degli<span class=\"_ _0\"></span> svi<span class=\"_ _0\"></span>luppi <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>pratic<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contab<span class=\"_ _0\"></span>ile, si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>procede <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21a\">esercizio <span class=\"_ _3f\"></span>ad <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>varia<span class=\"_ _0\"></span>zione <span class=\"_ _3f\"></span>nei <span class=\"_ _3f\"></span>principi <span class=\"_ _3f\"></span>conta<span class=\"_ _0\"></span>bili <span class=\"_ _3f\"></span>appli<span class=\"_ _0\"></span>cati, <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>nota <span class=\"_ _3f\"></span>illu<span class=\"_ _0\"></span>strativa <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>lo <span class=\"_ _3f\"></span>sc<span class=\"_ _0\"></span>opo <span class=\"_ _3c\"></span>preciso <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>for<span class=\"_ _0\"></span>nire </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21b\">tutte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>spiegazioni <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>entire <span class=\"_ _0\"></span>il conf<span class=\"_ _0\"></span>ronto <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l\u2019esercizio <span class=\"_ _0\"></span>preced<span class=\"_ _0\"></span>ente, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>necessario <span class=\"_ _0\"></span>provv<span class=\"_ _0\"></span>edendo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21c\">alla <span class=\"_ _56\"> </span>rettifica/riallin<span class=\"_ _0\"></span>eamento <span class=\"_ _56\"> </span>dei <span class=\"_ _56\"> </span>dati <span class=\"_ _56\"> </span>del <span class=\"_ _55\"> </span>rela<span class=\"_ _0\"></span>tivo <span class=\"_ _56\"> </span>bilancio. <span class=\"_ _56\"> </span>Si <span class=\"_ _56\"> </span>segnala <span class=\"_ _56\"> </span>che <span class=\"_ _55\"> </span>n<span class=\"_ _0\"></span>ella <span class=\"_ _56\"> </span>redazione <span class=\"_ _56\"> </span>del <span class=\"_ _56\"> </span>bilancio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21d\">consolidato <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cembre 2023 <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>stati <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>plicati <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>medesimi <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidamento <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>stess<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>criteri<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21e\">di <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>red<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>bilancio <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>solidato <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _3c\"></span>dicembre <span class=\"_ _3c\"></span>2<span class=\"_ _0\"></span>022, <span class=\"_ _0\"></span>fatta <span class=\"_ _3c\"></span>ad <span class=\"_ _3c\"></span>eccezio<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>per </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21f\">quanto <span class=\"_ _0\"></span>definito <span class=\"_ _0\"></span>nel <span class=\"_ _3c\"></span>paragrafo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u201cPrincipi <span class=\"_ _0\"></span>contab<span class=\"_ _0\"></span>ili, em<span class=\"_ _0\"></span>endamenti <span class=\"_ _3c\"></span>ed <span class=\"_ _0\"></span>interpretazio<span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>IFRIC <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>plicati <span class=\"_ _0\"></span>dal </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs220\">1\u00b0 gennaio 20<span class=\"_ _0\"></span>23\u201d. </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs221\">Avviamento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs222\">Nel <span class=\"_ _3c\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>aziende<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0, <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>potenzial<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>acquisite <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>identif<span class=\"_ _0\"></span>icabili </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs223\">sono rilevate<span class=\"_ _0\"></span> al valore corre<span class=\"_ _0\"></span>nte (fair value) a<span class=\"_ _0\"></span>lla data di<span class=\"_ _0\"></span> acquisizione<span class=\"_ _0\"></span>. La differenz<span class=\"_ _0\"></span>a positiva tra<span class=\"_ _0\"></span> il prezzo <span class=\"_ _0\"></span>pagato </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs224\">per l\u2019a<span class=\"_ _0\"></span>cquisto e<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>quota d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>interessenza<span class=\"_ _0\"></span> dei s<span class=\"_ _0\"></span>oci d<span class=\"_ _0\"></span>ella c<span class=\"_ _0\"></span>ontrollante <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>valore c<span class=\"_ _0\"></span>orrente d<span class=\"_ _0\"></span>elle atti<span class=\"_ _0\"></span>vit\u00e0 e <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs225\">acquisite <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>cla<span class=\"_ _0\"></span>ssificata <span class=\"_ _3c\"></span>come <span class=\"_ _3c\"></span>\u201cAvviam<span class=\"_ _0\"></span>ento\u201d. <span class=\"_ _0\"></span>L\u2019<span class=\"_ _0\"></span>eventuale <span class=\"_ _3c\"></span>differenza <span class=\"_ _3c\"></span>negati<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>(\u201ca<span class=\"_ _0\"></span>vviamento <span class=\"_ _3c\"></span>negativo<span class=\"_ _0\"></span>\u201d) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>invece<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs226\">rilevata a<span class=\"_ _0\"></span> conto<span class=\"_ _0\"></span> econom<span class=\"_ _0\"></span>ico a<span class=\"_ _0\"></span>l momento <span class=\"_ _0\"></span>dell\u2019acquis<span class=\"_ _0\"></span>izione. <span class=\"_ _0\"></span>La voc<span class=\"_ _0\"></span>e \u201cAvvia<span class=\"_ _0\"></span>mento\u201d <span class=\"_ _0\"></span>\u00e8 rilevata<span class=\"_ _0\"></span> come<span class=\"_ _0\"></span> attivit\u00e0 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>vita </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs227\">utile <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndefinita <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>oggettata <span class=\"_ _3c\"></span>ad <span class=\"_ _3c\"></span>ammortamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>recuperab<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>rizione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>verifica<span class=\"_ _0\"></span>ta </div>almeno a<span class=\"_ _0\"></span>nnualmente e c<span class=\"_ _0\"></span>omunque<span class=\"_ _0\"></span> ogni qualvolta<span class=\"_ _0\"></span> si verific<span class=\"_ _0\"></span>hino eventi<span class=\"_ _0\"></span> che facciano<span class=\"_ _0\"></span> presupporre<span class=\"_ _0\"></span> una riduz<span class=\"_ _0\"></span>ione<span class=\"_ _254\"> </span>di <span class=\"_ _0\"></span>valore, ad<span class=\"_ _0\"></span>ottando <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>criteri <span class=\"_ _0\"></span>indicati d<span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>36. L<span class=\"_ _0\"></span>e p<span class=\"_ _0\"></span>erdite <span class=\"_ _0\"></span>di valor<span class=\"_ _0\"></span>e sono<span class=\"_ _0\"></span> ric<span class=\"_ _0\"></span>onosciute <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>non <span class=\"_ _56\"> </span>sono <span class=\"_ _55\"> </span>success<span class=\"_ _0\"></span>ivamente <span class=\"_ _56\"> </span>ripristinate. <span class=\"_ _56\"> </span>In <span class=\"_ _55\"> </span>caso <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>cessione <span class=\"_ _55\"> </span>di <span class=\"_ _56\"> </span>una <span class=\"_ _55\"> </span>societ\u00e0 <span class=\"_ _56\"> </span>contro<span class=\"_ _0\"></span>llata, <span class=\"_ _55\"> </span>il <span class=\"_ _56\"> </span>valore <span class=\"_ _56\"> </span>netto<span class=\"_ _254\"> </span>dell\u2019\u201cAvviament<span class=\"_ _0\"></span>o\u201d <span class=\"_ _5a\"> </span>ad <span class=\"_ _5b\"> </span>essa <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>ttribuibile <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5b\"> </span>incluso <span class=\"_ _5b\"> </span>nella <span class=\"_ _5b\"> </span>determinaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>plusvalenz<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>o <span class=\"_ _5b\"> </span>minusvalenza<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span>cessione. <span class=\"_ _4\"></span>A <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>dal <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell\u2019analisi <span class=\"_ _4\"></span>eff<span class=\"_ _0\"></span>ettuata <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>supporto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>un <span class=\"_ _3\"></span>consulente <span class=\"_ _4\"></span>esterno, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>ato<span class=\"_ _254\"> </span>che <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>assetto <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>allo<span class=\"_ _0\"></span>cazione <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>monitora<span class=\"_ _0\"></span>ggio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019avviam<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>pi\u00f9 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>oerente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>uttura, <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>articolazione <span class=\"_ _3c\"></span>ed <span class=\"_ _3c\"></span>il<span class=\"_ _254\"> </span>funzionamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del Gruppo <span class=\"_ _3\"></span>sia quello <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>prevedere un\u2019aggregazione nel <span class=\"_ _3\"></span>pi\u00f9 ampio <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>di CGU<span class=\"_ _254\"> </span>Distribuzione in<span class=\"_ _0\"></span> luogo delle<span class=\"_ _0\"></span> singole CGU-Pa<span class=\"_ _0\"></span>ese.<span class=\"_ _254\"> </span>Attivit\u00e0 immate<span class=\"_ _3\"></span>riali diverse dall\u2019a<span class=\"_ _3\"></span>vviamento<span class=\"_ _254\"> </span>Le <span class=\"_ _56\"> </span>attivit\u00e0 <span class=\"_ _57\"> </span>immate<span class=\"_ _0\"></span>riali <span class=\"_ _56\"> </span>di<span class=\"_ _0\"></span>verse <span class=\"_ _56\"> </span>dall\u2019a<span class=\"_ _0\"></span>vviamento <span class=\"_ _57\"> </span>sono <span class=\"_ _57\"> </span>attivit\u00e0 <span class=\"_ _57\"> </span>prive <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _56\"> </span>consiste<span class=\"_ _0\"></span>nza <span class=\"_ _56\"> </span>fisica<span class=\"_ _0\"></span>, <span class=\"_ _56\"> </span>identifica<span class=\"_ _0\"></span>bili,<span class=\"_ _254\"> </span>controlla<span class=\"_ _0\"></span>te dal Gruppo, ed in grad<span class=\"_ _0\"></span>o di produrre be<span class=\"_ _0\"></span>nefici econom<span class=\"_ _0\"></span>ici futuri. Le a<span class=\"_ _0\"></span>ttivit\u00e0 im<span class=\"_ _0\"></span>material<span class=\"_ _0\"></span>i divers<span class=\"_ _0\"></span>e dall\u2019a<span class=\"_ _0\"></span>vviamento <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>nell\u2019attivo, <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> disposto<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>IAS 38<span class=\"_ _254\"> </span>\u2013 <span class=\"_ _0\"></span>Attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>immaterial<span class=\"_ _0\"></span>i, <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>stesse <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>identific<span class=\"_ _0\"></span>abili, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>l\u2019uso <span class=\"_ _3c\"></span>generer\u00e0 <span class=\"_ _3c\"></span>benefici <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomici<span class=\"_ _254\"> </span>futuri ed il <span class=\"_ _3\"></span>costo pu\u00f2 essere determinato<span class=\"_ _0\"></span> in modo <span class=\"_ _3\"></span>atten<span class=\"_ _0\"></span>dibile. Tali attivit\u00e0 sono iscritte al costo di acquisto o di<span class=\"_ _254\"> </span>produzione, <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprensivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>tutti <span class=\"_ _54\"></span>gli <span class=\"_ _3f\"></span>oneri <span class=\"_ _3f\"></span>accessor<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>esse <span class=\"_ _3f\"></span>imputabil<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>ammo<span class=\"_ _0\"></span>rtizzate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quote <span class=\"_ _3f\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _3f\"></span>in<span class=\"_ _254\"> </span>relazione <span class=\"_ _55\"> </span>alla <span class=\"_ _55\"> </span>lor<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>utilit\u00e0 <span class=\"_ _55\"> </span>te<span class=\"_ _0\"></span>mporale. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _55\"> </span>immateriali<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>con <span class=\"_ _55\"> </span>vita <span class=\"_ _55\"> </span>utile <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>efinita <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>am<span class=\"_ _0\"></span>mortizzate<span class=\"_ _254\"> </span>sistematicam<span class=\"_ _0\"></span>ente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>partire <span class=\"_ _5a\"> </span>dal <span class=\"_ _5a\"> </span>momento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>be<span class=\"_ _0\"></span>ne <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _5a\"> </span>disponibil<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>l\u2019u<span class=\"_ _0\"></span>tilizzo <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>periodo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>della <span class=\"_ _5a\"> </span>loro<span class=\"_ _254\"> </span>prevista <span class=\"_ _54\"> </span>uti<span class=\"_ _0\"></span>lit\u00e0. <span class=\"_ _5a\"> </span>La <span class=\"_ _5a\"> </span>vita <span class=\"_ _54\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _54\"></span>riesa<span class=\"_ _0\"></span>minata <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _54\"> </span>p<span class=\"_ _0\"></span>eriodicit\u00e0 <span class=\"_ _5a\"> </span>annua<span class=\"_ _0\"></span>le <span class=\"_ _54\"></span>ed <span class=\"_ _5a\"> </span>event<span class=\"_ _0\"></span>uali <span class=\"_ _54\"></span>cam<span class=\"_ _0\"></span>biamenti, <span class=\"_ _54\"> </span>la<span class=\"_ _0\"></span>ddove<span class=\"_ _254\"> </span>necessari, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>apportati <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _0\"></span>prospettic<span class=\"_ _0\"></span>a. L<span class=\"_ _0\"></span>a recu<span class=\"_ _0\"></span>perabilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>verificata<span class=\"_ _0\"></span> second<span class=\"_ _0\"></span>o i<span class=\"_ _254\"> </span>criteri previsti <span class=\"_ _3\"></span>dallo IAS 36. <span class=\"_ _4\"></span>I costi <span class=\"_ _3\"></span>successivi sono <span class=\"_ _3\"></span>capitalizz<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>solo quando <span class=\"_ _3\"></span>incrementano i <span class=\"_ _3\"></span>benefici economici<span class=\"_ _254\"> </span>futuri <span class=\"_ _3f\"></span>attesi <span class=\"_ _3f\"></span>attr<span class=\"_ _0\"></span>ibuibili <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>feriscono. <span class=\"_ _3f\"></span>Tutt<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>altri <span class=\"_ _3f\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>uccessivi <span class=\"_ _3f\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>mputati <span class=\"_ _3f\"></span>nel <span class=\"_ _3f\"></span>conto<span class=\"_ _254\"> </span>economico nell\u2019e<span class=\"_ _0\"></span>sercizio in <span class=\"_ _0\"></span>cui sono sostenuti.<span class=\"_ _254\"> </span>I <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>sostenuti <span class=\"_ _3f\"></span>intername<span class=\"_ _0\"></span>nte <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>lo <span class=\"_ _3c\"></span>sviluppo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>nuo<span class=\"_ _0\"></span>vi <span class=\"_ _3c\"></span>prodotti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _3c\"></span>(princi<span class=\"_ _0\"></span>palmente <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>softwa<span class=\"_ _0\"></span>re)<span class=\"_ _254\"> </span>costituiscono <span class=\"_ _0\"></span>attivit\u00e0 imma<span class=\"_ _0\"></span>teriali generate<span class=\"_ _0\"></span> internamen<span class=\"_ _0\"></span>te iscritte nell\u2019a<span class=\"_ _0\"></span>ttivo solo se <span class=\"_ _0\"></span>tutte le seguenti cond<span class=\"_ _0\"></span>izioni<span class=\"_ _254\"> </span>sono <span class=\"_ _3f\"></span>ris<span class=\"_ _0\"></span>pettate: <span class=\"_ _54\"></span>esistenza <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>fattibilit\u00e0 <span class=\"_ _54\"></span>tecnica <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _3f\"></span>inte<span class=\"_ _0\"></span>nzione <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ompletare <span class=\"_ _54\"></span>l\u2019at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>modo <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>renderla<span class=\"_ _254\"> </span>disponibile p<span class=\"_ _3\"></span>er <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>vendita<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>capacit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del Gruppo <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>ll\u2019uso o <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>vendita <span class=\"_ _3\"></span>dell\u2019<span class=\"_ _0\"></span>attivit\u00e0, <span class=\"_ _3\"></span>esistenza <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>merc<span class=\"_ _0\"></span>ato<span class=\"_ _254\"> </span>per i <span class=\"_ _3\"></span>prodotti e <span class=\"_ _3\"></span>servizi derivanti<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dall\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ovvero dell\u2019utilit\u00e0 a fini <span class=\"_ _3\"></span>interni, esistenz<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>di adeguate disponibilit\u00e0<span class=\"_ _254\"> </span>di risorse tecniche e f<span class=\"_ _3\"></span>inanzi<span class=\"_ _0\"></span>arie per <span class=\"_ _3\"></span>completare lo sviluppo e la <span class=\"_ _3\"></span>vendita o l\u2019utilizzo interno dei prodotti e <span class=\"_ _3\"></span>servizi<span class=\"_ _254\"> </span>che ne <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivano, attendibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>della rilevazione dei <span class=\"_ _3\"></span>costi attribuibili all\u2019attivit\u00e0 durante il <span class=\"_ _3\"></span>suo sviluppo. I <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osti di<span class=\"_ _254\"> </span>sviluppo <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitalizzati<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span>ddove <span class=\"_ _54\"></span>esistenti, <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprendon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>sole <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>pese <span class=\"_ _3f\"></span>sostenute<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>possono <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>attribuit<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>direttamente <span class=\"_ _3\"></span>al processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>sviluppo <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>mmortizza<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>in base <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _4\"></span>un criterio <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>istematico,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a partire <span class=\"_ _3\"></span>dall\u2019inizio<span class=\"_ _254\"> </span>della produzione<span class=\"_ _0\"></span>, lungo la v<span class=\"_ _0\"></span>ita stimata del p<span class=\"_ _0\"></span>rodotto/servizio<span class=\"_ _0\"></span>. I costi di ricerca<span class=\"_ _0\"></span> sono imputa<span class=\"_ _0\"></span>ti a conto economic<span class=\"_ _0\"></span>o nell\u2019esercizio <span class=\"_ _0\"></span>in cui sono sta<span class=\"_ _0\"></span>ti sostenuti<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>I <span class=\"_ _5b\"> </span>brevetti <span class=\"_ _50\"> </span>ed <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span>ritti <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _5b\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>opere <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ingegno <span class=\"_ _5b\"> </span>sono  p<span class=\"_ _3\"></span>rincipal<span class=\"_ _0\"></span>mente <span class=\"_ _5b\"> </span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>lic<span class=\"_ _0\"></span>enze <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>soft<span class=\"_ _0\"></span>ware<span class=\"_ _254\"> </span>applicativo, <span class=\"_ _54\"></span>ammortizz<span class=\"_ _0\"></span>ati <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quote <span class=\"_ _54\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>base <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>loro <span class=\"_ _54\"></span>vita <span class=\"_ _54\"></span>utile <span class=\"_ _54\"></span>contrattua<span class=\"_ _0\"></span>le. <span class=\"_ _3f\"></span>Le <span class=\"_ _54\"></span>concessio<span class=\"_ _0\"></span>ni, <span class=\"_ _3f\"></span>lice<span class=\"_ _0\"></span>nze <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span>marchi <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>esse<span class=\"_ _0\"></span>nzialment<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>relativ<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>ai <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>orrispettivi <span class=\"_ _5a\"> </span>pa<span class=\"_ _0\"></span>gati <span class=\"_ _54\"></span>per <span class=\"_ _54\"> </span>l\u2019e<span class=\"_ _0\"></span>sercizio <span class=\"_ _5a\"> </span>delle <span class=\"_ _5a\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>ubicate<span class=\"_ _254\"> </span>all\u2019interno <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>mercati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>rali <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ammort<span class=\"_ _0\"></span>izzate <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>nzione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>durata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>conc<span class=\"_ _0\"></span>essione <span class=\"_ _3c\"></span>stessa, <span class=\"_ _3c\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _0\"></span>le<span class=\"_ _254\"> </span>spese per<span class=\"_ _0\"></span> l\u2019utilizz<span class=\"_ _0\"></span>o di <span class=\"_ _0\"></span>programmi <span class=\"_ _0\"></span>software <span class=\"_ _0\"></span>in lic<span class=\"_ _0\"></span>enza d\u2019<span class=\"_ _0\"></span>uso, ammort<span class=\"_ _0\"></span>izzati m<span class=\"_ _0\"></span>ediamente <span class=\"_ _0\"></span>lungo u<span class=\"_ _0\"></span>n period<span class=\"_ _0\"></span>o di tr<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>anni. <span class=\"_ _3f\"></span>Tali <span class=\"_ _54\"></span>oneri <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>iscrit<span class=\"_ _0\"></span>ti <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ivo, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _3f\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>disposto <span class=\"_ _54\"></span>dal <span class=\"_ _54\"></span>principio <span class=\"_ _3f\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _3f\"></span>38 <span class=\"_ _54\"></span>\u201cAttivit\u00e0 <span class=\"_ _3f\"></span>immate<span class=\"_ _0\"></span>riali\u201d,<span class=\"_ _254\"> </span>quando \u00e8 <span class=\"_ _0\"></span>probabile <span class=\"_ _0\"></span>che l\u2019<span class=\"_ _0\"></span>uso dell\u2019<span class=\"_ _0\"></span>attivit\u00e0 gen<span class=\"_ _0\"></span>erer\u00e0 bene<span class=\"_ _0\"></span>fici econo<span class=\"_ _0\"></span>mici futur<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il costo<span class=\"_ _0\"></span> dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 pu\u00f2<span class=\"_ _254\"> </span>essere determi<span class=\"_ _0\"></span>nato in modo<span class=\"_ _0\"></span> attendibile.<span class=\"_ _254\"> </span>Le <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mmobilizzaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>cor<span class=\"_ _0\"></span>so <span class=\"_ _54\"></span>ed <span class=\"_ _54\"></span>acconti <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ccolgono<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>sald<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _3f\"></span>inv<span class=\"_ _0\"></span>estimenti <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>beni <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>entra<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>in<span class=\"_ _254\"> </span>esercizio a fin<span class=\"_ _0\"></span>e anno e, pert<span class=\"_ _0\"></span>anto, non assog<span class=\"_ _0\"></span>gettati ad ammorta<span class=\"_ _0\"></span>mento.<span class=\"_ _254\"> </span>Altre <span class=\"_ _3d\"> </span>immob<span class=\"_ _0\"></span>ilizzazioni <span class=\"_ _3d\"> </span>i<span class=\"_ _0\"></span>mmateriali <span class=\"_ _3d\"> </span>acqu<span class=\"_ _0\"></span>istate <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>pro<span class=\"_ _0\"></span>dotte <span class=\"_ _55\"> </span>i<span class=\"_ _3\"></span>nternamente <span class=\"_ _3d\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>iscritt<span class=\"_ _0\"></span>e  n<span class=\"_ _0\"></span>ell\u2019attivo, <span class=\"_ _3d\"> </span>ladd<span class=\"_ _0\"></span>ove<span class=\"_ _254\"> </span>esistenti, <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>disposto <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _4\"></span>38 <span class=\"_ _3\"></span>(Attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>immaterial<span class=\"_ _0\"></span>i), <span class=\"_ _3\"></span>quando <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>l\u2019uso <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0<span class=\"_ _254\"> </span>generer\u00e0 bene<span class=\"_ _0\"></span>fici economic<span class=\"_ _0\"></span>i futuri e quando il cos<span class=\"_ _0\"></span>to dell<span class=\"_ _0\"></span>\u2019attivit\u00e0 pu\u00f2 essere dete<span class=\"_ _0\"></span>rminato <span class=\"_ _0\"></span>in modo attendi<span class=\"_ _0\"></span>bile.<span class=\"_ _254\"> </span>Le <span class=\"_ _5b\"> </span>altre<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>immat<span class=\"_ _0\"></span>eriali  r<span class=\"_ _3\"></span>ilevate <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>seguito <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ell\u2019acquisizione <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>un\u2019az<span class=\"_ _0\"></span>ienda <span class=\"_ _5b\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>iscritte <span class=\"_ _50\"> </span>separatamente<span class=\"_ _254\"> </span>dall\u2019avviame<span class=\"_ _0\"></span>nto se il loro va<span class=\"_ _0\"></span>lore corrente pu\u00f2<span class=\"_ _0\"></span> essere determinato<span class=\"_ _0\"></span> in modo attend<span class=\"_ _0\"></span>ibile.<span class=\"_ _254\"> </span>Immobili, impianti e mac<span class=\"_ _3\"></span>chinari<span class=\"_ _254\"> </span>Gli <span class=\"_ _54\"></span>imm<span class=\"_ _0\"></span>obili, <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>macchinari <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _54\"></span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _54\"></span>dota<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>consistenza <span class=\"_ _54\"> </span>fi<span class=\"_ _0\"></span>sica, <span class=\"_ _54\"></span>id<span class=\"_ _0\"></span>entificabili, <span class=\"_ _5a\"> </span>controllate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dal<span class=\"_ _254\"> </span>Gruppo, <span class=\"_ _56\"> </span>e <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>grado <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>produrre <span class=\"_ _56\"> </span>benefici <span class=\"_ _55\"> </span>econom<span class=\"_ _0\"></span>ici <span class=\"_ _55\"> </span>fut<span class=\"_ _0\"></span>uri. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _55\"> </span>mater<span class=\"_ _0\"></span>iali <span class=\"_ _55\"> </span>a<span class=\"_ _0\"></span>cquistate <span class=\"_ _55\"> </span>o <span class=\"_ _56\"> </span>prodotte<span class=\"_ _254\"> </span>internamente <span class=\"_ _4\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _4\"></span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _4\"></span>nell\u2019a<span class=\"_ _0\"></span>ttivo, <span class=\"_ _3e\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _4\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>isposto <span class=\"_ _4\"></span>dallo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>6 <span class=\"_ _4\"></span>\u2013 <span class=\"_ _4\"></span>Im<span class=\"_ _0\"></span>mobili, <span class=\"_ _3\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>macchinari,<span class=\"_ _254\"> </span>quando \u00e8 <span class=\"_ _0\"></span>probabile <span class=\"_ _0\"></span>che l\u2019<span class=\"_ _0\"></span>uso dell\u2019<span class=\"_ _0\"></span>attivit\u00e0 gen<span class=\"_ _0\"></span>erer\u00e0 bene<span class=\"_ _0\"></span>fici econo<span class=\"_ _0\"></span>mici futur<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il costo<span class=\"_ _0\"></span> dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 pu\u00f2<span class=\"_ _254\"> </span>essere <span class=\"_ _55\"> </span>determinato <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>modo <span class=\"_ _55\"> </span>attendibile. <span class=\"_ _55\"> </span>Sono <span class=\"_ _55\"> </span>iscritte <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span>costo <span class=\"_ _3d\"> </span>storic<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>cquisto, <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>p<span class=\"_ _3\"></span>roduzione <span class=\"_ _55\"> </span>o <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span>conferimento<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>omprensivo <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _3f\"></span>accessori <span class=\"_ _54\"></span>neces<span class=\"_ _0\"></span>sari <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>re<span class=\"_ _0\"></span>ndere <span class=\"_ _3f\"></span>l\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>dis<span class=\"_ _0\"></span>ponibile <span class=\"_ _3f\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3f\"></span>l\u2019uso, <span class=\"_ _3f\"></span>ded<span class=\"_ _0\"></span>otto<span class=\"_ _254\"> </span>l\u2019ammortamento<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>cumulato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>alcolato <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _50\"> </span>eventuali <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>valutazi<span class=\"_ _0\"></span>oni <span class=\"_ _5b\"> </span>apportate<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>per  adeguare <span class=\"_ _5b\"> </span>il  l<span class=\"_ _3\"></span>oro <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>lla<span class=\"_ _254\"> </span>prevista <span class=\"_ _0\"></span>minore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilit\u00e0 <span class=\"_ _0\"></span>futura<span class=\"_ _0\"></span>. I <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>successivi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitalizzati <span class=\"_ _0\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>futuri<span class=\"_ _254\"> </span>benefici economic<span class=\"_ _0\"></span>i affluira<span class=\"_ _0\"></span>nno al Gruppo.<span class=\"_ _254\"> </span>Gli <span class=\"_ _3c\"></span>ammortam<span class=\"_ _0\"></span>enti <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>nteggiati <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ali<span class=\"_ _0\"></span>quote <span class=\"_ _3c\"></span>econom<span class=\"_ _0\"></span>ico/tecniche <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span>gate <span class=\"_ _3c\"></span>alle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>vite <span class=\"_ _3c\"></span>utili <span class=\"_ _3c\"></span>atte<span class=\"_ _0\"></span>se <span class=\"_ _3c\"></span>dei<span class=\"_ _254\"> </span>beni, le pi\u00f9 r<span class=\"_ _0\"></span>appresentative <span class=\"_ _0\"></span>delle quali risult<span class=\"_ _0\"></span>ano:<span class=\"_ _254\"> </span>Categoria <span class=\"_ _170\"> </span> <span class=\"_ _41\"> </span>Vita utile<span class=\"_ _254\"> </span>Terreni <span class=\"_ _0\"></span> <span class=\"_ _41\"> </span> <span class=\"_ _48\"> </span>Non<span class=\"_ _0\"></span> ammortizzati<span class=\"_ _254\"> </span>Fabbrica<span class=\"_ _0\"></span>ti <span class=\"_ _40\"> </span> <span class=\"_ _41\"> </span>20 \u2013 33 anni<span class=\"_ _254\"> </span>Navi <span class=\"_ _5e\"> </span> <span class=\"_ _48\"> </span> <span class=\"_ _41\"> </span>29/30 anni<span class=\"_ _254\"> </span>Impianti <span class=\"_ _ff\"> </span> <span class=\"_ _41\"> </span>7 \u2013 10 anni<span class=\"_ _254\"> </span>Automezzi<span class=\"_ _0\"></span> <span class=\"_ _af\"> </span> <span class=\"_ _41\"> </span>4 - 5 anni<span class=\"_ _254\"> </span>Nel  caso  in  cui,  i<span class=\"_ _0\"></span>ndipendenteme<span class=\"_ _0\"></span>nte  dall\u2019ammorta<span class=\"_ _0\"></span>mento  gi\u00e0  conta<span class=\"_ _0\"></span>bilizzato,  ris<span class=\"_ _0\"></span>ulti  una  perdita  di <span class=\"_ _3d\"> </span>valore,<span class=\"_ _254\"> </span>l\u2019immobilizzaz<span class=\"_ _0\"></span>ione viene corrispond<span class=\"_ _0\"></span>entemente svalut<span class=\"_ _0\"></span>ata; se in <span class=\"_ _3\"></span>eserciz<span class=\"_ _0\"></span>i successivi vengono meno<span class=\"_ _0\"></span> i presupposti<span class=\"_ _254\"> </span>della <span class=\"_ _0\"></span>svaluta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>ripristinato <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>origin<span class=\"_ _0\"></span>ario, <span class=\"_ _0\"></span>rettificato <span class=\"_ _0\"></span>dei<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>oli <span class=\"_ _0\"></span>ammorta<span class=\"_ _0\"></span>menti c<span class=\"_ _0\"></span>he s<span class=\"_ _0\"></span>arebbero <span class=\"_ _0\"></span>stati<span class=\"_ _254\"> </span>stanziati q<span class=\"_ _3\"></span>ualora <span class=\"_ _3\"></span>non <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>foss<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>proceduto <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>svalutazio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ecuperabile, <span class=\"_ _3\"></span>se in<span class=\"_ _3\"></span>feriore. <span class=\"_ _3\"></span>La <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ecuperabilit\u00e0<span class=\"_ _254\"> </span>del <span class=\"_ _3c\"></span>loro <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>verific<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>second<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>criteri <span class=\"_ _3f\"></span>previsti <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>llo <span class=\"_ _3c\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>36. <span class=\"_ _3f\"></span>Il <span class=\"_ _3c\"></span>valore <span class=\"_ _3f\"></span>residu<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>bene, <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>vita<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>utile <span class=\"_ _3c\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>i<span class=\"_ _254\"> </span>metodi applicati so<span class=\"_ _0\"></span>no rivist<span class=\"_ _0\"></span>i con frequenza a<span class=\"_ _0\"></span>nnuale ed a<span class=\"_ _0\"></span>deguati se necessar<span class=\"_ _0\"></span>io alla fine di c<span class=\"_ _0\"></span>iascun esercizio<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Gli utili e le per<span class=\"_ _3\"></span>dite deri<span class=\"_ _0\"></span>vanti da cessioni o dismissioni di cespiti sono determinati c<span class=\"_ _0\"></span>ome differenza fra il ricavo<span class=\"_ _254\"> </span>di vendita ed il valor<span class=\"_ _0\"></span>e netto <span class=\"_ _0\"></span>contabile dell\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 e sono<span class=\"_ _0\"></span> imputati al conto eco<span class=\"_ _0\"></span>nomico d<span class=\"_ _0\"></span>ell\u2019esercizio.<span class=\"_ _254\"> </span>Eventuali <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>neri <span class=\"_ _0\"></span>finanzi<span class=\"_ _0\"></span>ari <span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span>tenuti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fronte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dell\u2019acqu<span class=\"_ _0\"></span>isizione <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>produzion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>mobilizzazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>materiali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>le <span class=\"_ _3f\"></span>quali<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>normalm<span class=\"_ _0\"></span>ente <span class=\"_ _54\"></span>trascorre <span class=\"_ _54\"></span>un <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>eterminato <span class=\"_ _3f\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>tempo <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>rend<span class=\"_ _0\"></span>ere <span class=\"_ _3f\"></span>l\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>pronta <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>l\u2019utilizz<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>sono capitalizzati<span class=\"_ _0\"></span> e ammort<span class=\"_ _0\"></span>izzati lungo la <span class=\"_ _0\"></span>vita utile d<span class=\"_ _0\"></span>ella classe di beni<span class=\"_ _0\"></span> a cui essi si <span class=\"_ _0\"></span>riferiscono, mentre<span class=\"_ _0\"></span> tutti gli<span class=\"_ _254\"> </span>altri oneri finanz<span class=\"_ _0\"></span>iari sono ri<span class=\"_ _0\"></span>levati a conto ec<span class=\"_ _0\"></span>onomico nell<span class=\"_ _0\"></span>\u2019esercizio nel quale son<span class=\"_ _0\"></span>o sostenuti. I costi di ma<span class=\"_ _0\"></span>nutenzione a<span class=\"_ _0\"></span>venti natur<span class=\"_ _0\"></span>a ordinaria<span class=\"_ _0\"></span> sono add<span class=\"_ _0\"></span>ebitati integralme<span class=\"_ _0\"></span>nte al co<span class=\"_ _0\"></span>nto economico, m<span class=\"_ _0\"></span>entre gli<span class=\"_ _254\"> </span>ammoderna<span class=\"_ _0\"></span>menti <span class=\"_ _3f\"></span>e <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>igliorie <span class=\"_ _54\"></span>aventi <span class=\"_ _54\"></span>natura <span class=\"_ _54\"></span>incrementa<span class=\"_ _0\"></span>tiva <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>attribuiti<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>cespiti <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>rifer<span class=\"_ _0\"></span>iscono <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span>sono ammortizzati <span class=\"_ _0\"></span>in relazione a<span class=\"_ _0\"></span>lle residue possibilit\u00e0 d<span class=\"_ _0\"></span>i utilizzo degli stessi. Le m<span class=\"_ _0\"></span>igliorie su immob<span class=\"_ _0\"></span>ili di terzi,<span class=\"_ _254\"> </span>nel <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soddis<span class=\"_ _0\"></span>fino <span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>requisiti previsti <span class=\"_ _4\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _4\"></span>loro <span class=\"_ _3\"></span>capitaliz<span class=\"_ _0\"></span>zazione, <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>nelle <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mmobilizza<span class=\"_ _0\"></span>zioni<span class=\"_ _254\"> </span>materiali <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>ammorti<span class=\"_ _0\"></span>zzate <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>durata<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>contratto <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>lo<span class=\"_ _0\"></span>cazione. <span class=\"_ _3c\"></span>In <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>esenza <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>obbligazioni <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span>gali <span class=\"_ _3c\"></span>o<span class=\"_ _254\"> </span>implicite per lo smantella<span class=\"_ _0\"></span>mento e la rimozione delle att<span class=\"_ _0\"></span>ivit\u00e0 dei siti, il valore di iscrizione dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 include i<span class=\"_ _254\"> </span>costi stimati (attualiz<span class=\"_ _0\"></span>zati) da sostenere al momento dell\u2019a<span class=\"_ _0\"></span>bbandono delle strutt<span class=\"_ _0\"></span>ure, rilev<span class=\"_ _3\"></span>ati<span class=\"_ _0\"></span> in <span class=\"_ _3\"></span>contro<span class=\"_ _0\"></span>partita ad<span class=\"_ _254\"> </span>uno specifico fo<span class=\"_ _0\"></span>ndo.<span class=\"_ _254\"> </span>Quando <span class=\"_ _58\"> </span>l\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _59\"> </span>mate<span class=\"_ _0\"></span>riale <span class=\"_ _58\"> </span>\u00e8 <span class=\"_ _59\"> </span>c<span class=\"_ _0\"></span>ostituita <span class=\"_ _58\"> </span>da <span class=\"_ _58\"> </span>pi\u00f9 <span class=\"_ _59\"> </span>componen<span class=\"_ _0\"></span>ti <span class=\"_ _59\"> </span>si<span class=\"_ _0\"></span>gnificative <span class=\"_ _58\"> </span>aventi <span class=\"_ _58\"> </span>vite <span class=\"_ _58\"> </span>utili <span class=\"_ _58\"> </span>differenti,<span class=\"_ _254\"> </span>l\u2019ammortamento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _3d\"> </span>calcolato<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>ed <span class=\"_ _55\"> </span>effettuato <span class=\"_ _55\"> </span>separatamente <span class=\"_ _55\"> </span>per <span class=\"_ _3d\"> </span>c<span class=\"_ _0\"></span>iascuna <span class=\"_ _3d\"> </span>c<span class=\"_ _0\"></span>omponente. <span class=\"_ _55\"> </span>I <span class=\"_ _3d\"> </span>costi<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>relativi <span class=\"_ _3d\"> </span>all<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>manutenzioni  ciclich<span class=\"_ _0\"></span>e  delle  nav<span class=\"_ _3\"></span>i  sono  iscritti  all\u2019attivo  patrimoniale<span class=\"_ _0\"></span>  come  componente  distinta  del  bene<span class=\"_ _254\"> </span>principale <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>in cui <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>sostenuti e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>inclusi <span class=\"_ _0\"></span>nel processo d<span class=\"_ _0\"></span>i am<span class=\"_ _0\"></span>mortamento <span class=\"_ _0\"></span>considerando <span class=\"_ _0\"></span>una<span class=\"_ _254\"> </span>vita utile a<span class=\"_ _0\"></span>ppropriata.<span class=\"_ _254\"> </span>Non sono oggetto<span class=\"_ _0\"></span> di ammorta<span class=\"_ _0\"></span>mento i terreni, a<span class=\"_ _0\"></span>nche se acquista<span class=\"_ _0\"></span>ti congiuntam<span class=\"_ _0\"></span>ente a un fab<span class=\"_ _0\"></span>bricato.<span class=\"_ _254\"> </span>Leasing<span class=\"_ _254\"> </span>Il Gruppo ha in essere vari <span class=\"_ _0\"></span>contratti di affitto<span class=\"_ _0\"></span>, noleggio e lease operativi per l\u2019ut<span class=\"_ _0\"></span>ilizzo di magazzini<span class=\"_ _0\"></span>, navi, uffici,<span class=\"_ _254\"> </span>veicoli, c<span class=\"_ _0\"></span>ontainers, <span class=\"_ _0\"></span>macchinari <span class=\"_ _0\"></span>ed altre<span class=\"_ _0\"></span> attivit\u00e0<span class=\"_ _0\"></span> minori<span class=\"_ _0\"></span> di pro<span class=\"_ _0\"></span>priet\u00e0 <span class=\"_ _0\"></span>di terz<span class=\"_ _0\"></span>i. I cont<span class=\"_ _0\"></span>ratti <span class=\"_ _0\"></span>sono in <span class=\"_ _0\"></span>genere st<span class=\"_ _0\"></span>ipulat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>per <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>dura<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>20 <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nni, <span class=\"_ _0\"></span>ma <span class=\"_ _3c\"></span>possono <span class=\"_ _0\"></span>ave<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>opzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>estensione<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>goziazione <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span>negoziati ind<span class=\"_ _0\"></span>ividualmente e<span class=\"_ _0\"></span> contengono una va<span class=\"_ _0\"></span>sta gamma di term<span class=\"_ _0\"></span>ini e condiz<span class=\"_ _0\"></span>ioni differenti. A partire <span class=\"_ _3\"></span>dal 1\u00b0 gennaio 2019, <span class=\"_ _3\"></span>a seguito della pr<span class=\"_ _3\"></span>ima applic<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _3\"></span>16, il Gruppo riconosce per t<span class=\"_ _3\"></span>utti tali<span class=\"_ _254\"> </span>contratti di <span class=\"_ _4\"></span>lease, ad <span class=\"_ _4\"></span>eccezio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>quell<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>reve <span class=\"_ _4\"></span>ter<span class=\"_ _0\"></span>mine <span class=\"_ _3\"></span>(i.e. <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontratti di <span class=\"_ _4\"></span>locazione con <span class=\"_ _3\"></span>durata <span class=\"_ _3\"></span>inferiore o <span class=\"_ _4\"></span>uguale<span class=\"_ _254\"> </span>a 12 mesi che non contengo<span class=\"_ _0\"></span>no un\u2019opzione di acquisto)<span class=\"_ _0\"></span> e di quelli con attivit\u00e0 di mod<span class=\"_ _0\"></span>esto valore (cio\u00e8 aventi un<span class=\"_ _254\"> </span>valore unita<span class=\"_ _0\"></span>rio inferior<span class=\"_ _0\"></span>e ad us<span class=\"_ _0\"></span>d 5 migliai<span class=\"_ _0\"></span>a), un <span class=\"_ _0\"></span>diritto d\u2019us<span class=\"_ _0\"></span>o alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>inizio del lea<span class=\"_ _0\"></span>sing, che c<span class=\"_ _0\"></span>orrisponde a<span class=\"_ _0\"></span>lla<span class=\"_ _254\"> </span>data in cui l\u2019attivit\u00e0 sottostante \u00e8 disponibile per l\u2019uso. I canoni di locazione relativi a contratti<span class=\"_ _0\"></span> a <span class=\"_ _3\"></span>breve termine<span class=\"_ _254\"> </span>e a basso valo<span class=\"_ _0\"></span>re sono rileva<span class=\"_ _0\"></span>ti a conto economico c<span class=\"_ _0\"></span>ome cos<span class=\"_ _0\"></span>ti a quote costanti lun<span class=\"_ _0\"></span>go la durata<span class=\"_ _0\"></span> del lease.<span class=\"_ _254\"> </span>I <span class=\"_ _4\"></span>diritti <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4\"></span>valuta<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>costo<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _4\"></span>degli <span class=\"_ _3\"></span>ammorta<span class=\"_ _0\"></span>menti; <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ssegnato <span class=\"_ _3\"></span>ai <span class=\"_ _4\"></span>diritti <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>isponde<span class=\"_ _254\"> </span>all'ammontare<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span><span class=\"ff7\">leasing<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span></span>rileva<span class=\"_ _0\"></span>te, <span class=\"_ _54\"></span>oltre <span class=\"_ _54\"></span>ai <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _54\"></span>diretti<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>iniz<span class=\"_ _0\"></span>iali <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ostenuti, <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>canoni <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span><span class=\"ff7\">leasing<span class=\"_ _254\"> </span></span>regolati <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>inizio <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>precedenteme<span class=\"_ _0\"></span>nte, ai<span class=\"_ _0\"></span> cos<span class=\"_ _0\"></span>ti di<span class=\"_ _0\"></span> ri<span class=\"_ _0\"></span>pristino, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>eventu<span class=\"_ _0\"></span>ali <span class=\"_ _0\"></span>incentivi <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>leasing<span class=\"_ _0\"></span> <span class=\"ff1\">ricevuti. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sia ra<span class=\"_ _0\"></span>gionevolmente <span class=\"_ _0\"></span>certo<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>otten<span class=\"_ _0\"></span>ere l<span class=\"_ _0\"></span>a propr<span class=\"_ _0\"></span>iet\u00e0 d<span class=\"_ _0\"></span>el be<span class=\"_ _0\"></span>ne loca<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>durata <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ff7\">leasin<span class=\"_ _0\"></span>g</span>, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>d'uso <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>ammortizzati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quote <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>urata <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span>contratto<span class=\"_ _0\"></span>. Ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>cui <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>asferisca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>propr<span class=\"_ _0\"></span>iet\u00e0 d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sottostante<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gruppo <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _0\"></span>della<span class=\"_ _254\"> </span>durata <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>leasing <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>aspetta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _3c\"></span>dell\u2019o<span class=\"_ _0\"></span>pzione <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>acqu<span class=\"_ _0\"></span>isto, <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>dir<span class=\"_ _0\"></span>itto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _3c\"></span>sar\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _3c\"></span>lungo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span>vita <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>sott<span class=\"_ _0\"></span>ostante, <span class=\"_ _3c\"></span>determinata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sulla <span class=\"_ _3c\"></span>ste<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>base <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>quella <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>cat<span class=\"_ _0\"></span>egoria <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>Im<span class=\"_ _0\"></span>mobili,<span class=\"_ _254\"> </span>impianti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>macc<span class=\"_ _0\"></span>hinari <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>appartenenza<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>valore <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>diritto <span class=\"_ _3c\"></span>d\u2019uso <span class=\"_ _3c\"></span>\u00e8, <span class=\"_ _0\"></span>inoltr<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>dimi<span class=\"_ _0\"></span>nuito <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>eventuali <span class=\"_ _3c\"></span>perdit<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>per <span class=\"_ _4\"></span>rid<span class=\"_ _0\"></span>uzione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>rettificato al <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>rifle<span class=\"_ _0\"></span>ttere <span class=\"_ _4\"></span>ev<span class=\"_ _0\"></span>entuali <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>derivant<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _4\"></span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>uccessive<span class=\"_ _254\"> </span>della passivit\u00e0<span class=\"_ _0\"></span> del leasing.<span class=\"_ _254\"> </span>La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ia per <span class=\"_ _0\"></span><span class=\"ff7\">le<span class=\"_ _0\"></span>asing <span class=\"_ _0\"></span></span>\u00e8 ri<span class=\"_ _0\"></span>levata <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>nizio <span class=\"_ _0\"></span>dell\u2019accordo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>pari a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span>valore  a<span class=\"_ _0\"></span>ttuale  dei <span class=\"_ _3d\"> </span>canoni  di <span class=\"_ _3d\"> </span><span class=\"ff7\">leasing<span class=\"_ _0\"></span>  </span>da  corrispond<span class=\"_ _0\"></span>ere  nel <span class=\"_ _3d\"> </span>corso  d<span class=\"_ _0\"></span>ella  durata<span class=\"_ _0\"></span>  del  contr<span class=\"_ _0\"></span>atto,  de<span class=\"_ _0\"></span>terminato<span class=\"_ _254\"> </span>utilizzando <span class=\"_ _0\"></span>un op<span class=\"_ _0\"></span>portuno t<span class=\"_ _0\"></span>asso di <span class=\"_ _0\"></span>interesse (<span class=\"_ _0\"></span><span class=\"ff7\">Borrowin<span class=\"_ _0\"></span>g Rate</span>) <span class=\"_ _0\"></span>basato <span class=\"_ _0\"></span>sulle cond<span class=\"_ _0\"></span>izioni del <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iario<span class=\"_ _254\"> </span>del momento<span class=\"_ _0\"></span>, la durata del lea<span class=\"_ _0\"></span>se, la valuta e lo sta<span class=\"_ _0\"></span>nding della s<span class=\"_ _0\"></span>ociet\u00e0.  I pagamenti dovut<span class=\"_ _0\"></span>i per il le<span class=\"_ _0\"></span>asing inclusi n<span class=\"_ _0\"></span>ella valutazio<span class=\"_ _0\"></span>ne delle sue passi<span class=\"_ _0\"></span>vit\u00e0 comp<span class=\"_ _0\"></span>rendono:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">i p<span class=\"_ _3\"></span>agament<span class=\"_ _0\"></span>i fissi;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">i <span class=\"_ _4\"></span>pagamenti <span class=\"_ _3\"></span>variabili<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che dipendono <span class=\"_ _3\"></span>da <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ind<span class=\"_ _0\"></span>ice <span class=\"_ _4\"></span>o un <span class=\"_ _4\"></span>tass<span class=\"_ _0\"></span>o, <span class=\"_ _4\"></span>valuta<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>inizialmente <span class=\"_ _3\"></span>utilizza<span class=\"_ _0\"></span>ndo <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>indice<span class=\"_ _254\"> </span></span></span>o un tasso a<span class=\"_ _0\"></span>lla data di dec<span class=\"_ _0\"></span>orrenza;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">gli importi che si prev<span class=\"_ _0\"></span>ede di pagare a tito<span class=\"_ _0\"></span>lo di garanzia<span class=\"_ _0\"></span> sul valore residuo<span class=\"_ _0\"></span>; e<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">il prezzo d<span class=\"_ _0\"></span>i eserc<span class=\"_ _0\"></span>izio di <span class=\"_ _0\"></span>un\u2019opzione<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>acquisto c<span class=\"_ _0\"></span>he il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>la ra<span class=\"_ _0\"></span>gionevole c<span class=\"_ _0\"></span>ertezza <span class=\"_ _0\"></span>di eserc<span class=\"_ _0\"></span>itare, <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span></span></span>pagamenti <span class=\"_ _54\"></span>dovuti <span class=\"_ _54\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>lea<span class=\"_ _0\"></span>sing <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>periodo <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>rinn<span class=\"_ _0\"></span>ovo <span class=\"_ _3f\"></span>fa<span class=\"_ _0\"></span>coltativo <span class=\"_ _54\"></span>se <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ha <span class=\"_ _54\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>rag<span class=\"_ _0\"></span>ionevole<span class=\"_ _254\"> </span>certezza <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>esercitare <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>pzione <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>rinnovo, <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>penal<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>risoluzione <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nticipata <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>leasing, <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>meno<span class=\"_ _254\"> </span>che il Gruppo non a<span class=\"_ _0\"></span>bbia la r<span class=\"_ _0\"></span>agionevole certezza d<span class=\"_ _0\"></span>i non risolvere a<span class=\"_ _0\"></span>nticipatamente<span class=\"_ _0\"></span> il leasing.<span class=\"_ _254\"> </span>Dopo <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>inizio, <span class=\"_ _3d\"> </span>l'a<span class=\"_ _0\"></span>mmontare <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>contratti <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>locazio<span class=\"_ _0\"></span>ne <span class=\"_ _3d\"> </span>aumenta <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>riflette<span class=\"_ _0\"></span>re <span class=\"_ _3d\"> </span>la<span class=\"_ _254\"> </span>maturazione<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>inte<span class=\"_ _0\"></span>ressi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>iminuisce <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _54\"></span>riflettere <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>pagament<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>effettu<span class=\"_ _0\"></span>ati. <span class=\"_ _54\"></span>Ogni <span class=\"_ _54\"> </span>paga<span class=\"_ _0\"></span>mento <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span><span class=\"ff7\">lea<span class=\"_ _0\"></span>sing <span class=\"_ _54\"></span></span>\u00e8<span class=\"_ _254\"> </span>ripartito <span class=\"_ _3f\"></span>tra <span class=\"_ _54\"></span>il <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>mborso <span class=\"_ _3f\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _3f\"></span>quota <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>costo <span class=\"_ _3f\"></span>f<span class=\"_ _0\"></span>inanziario. <span class=\"_ _54\"></span>Quest\u2019ultimo <span class=\"_ _3f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>imputa<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>urata <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contra<span class=\"_ _0\"></span>tto, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>riflettere <span class=\"_ _3c\"></span>un <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>resse <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>tante <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>debito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>residuo<span class=\"_ _254\"> </span>della passivit\u00e0 per ciascun periodo. In caso di accordi di sub-loca<span class=\"_ _0\"></span>zione e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i modifica del contratto<span class=\"_ _0\"></span> di <span class=\"_ _3\"></span>locazione,<span class=\"_ _254\"> </span>si applicano le r<span class=\"_ _0\"></span>egole richie<span class=\"_ _0\"></span>ste dal IFRS 16-\u2018Leas<span class=\"_ _0\"></span>es\u2019. I contratti<span class=\"_ _0\"></span> sono<span class=\"_ _0\"></span> inclusi<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>esclusi <span class=\"_ _0\"></span>dall\u2019applicaz<span class=\"_ _0\"></span>ione del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipio, i<span class=\"_ _0\"></span>n base a<span class=\"_ _0\"></span>d a<span class=\"_ _0\"></span>nalisi <span class=\"_ _0\"></span>dettagliate <span class=\"_ _0\"></span>eseguite <span class=\"_ _0\"></span>a li<span class=\"_ _0\"></span>vello<span class=\"_ _254\"> </span>di  singolo  accord<span class=\"_ _0\"></span>o  ed  in  linea<span class=\"_ _0\"></span>  con  le  regole  pre<span class=\"_ _0\"></span>viste  dai  princi<span class=\"_ _0\"></span>pi  IFRS.  La  d<span class=\"_ _0\"></span>urata  del  <span class=\"ff7\">lea<span class=\"_ _0\"></span>se  </span>\u00e8  calcolata<span class=\"_ _254\"> </span>considerando <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>annullabile<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span><span class=\"ff7\">leasin<span class=\"_ _0\"></span>g</span>, <span class=\"_ _3f\"></span>insiem<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>periodi <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>perti <span class=\"_ _3f\"></span>da <span class=\"_ _54\"></span>un'opzione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>estension<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>dell\u2019acc<span class=\"_ _0\"></span>ordo <span class=\"_ _5a\"> </span>se <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>ragionevo<span class=\"_ _0\"></span>lmente <span class=\"_ _5a\"> </span>certo <span class=\"_ _5b\"> </span>che <span class=\"_ _5a\"> </span>verr\u00e0 <span class=\"_ _5a\"> </span>ese<span class=\"_ _0\"></span>rcitata, <span class=\"_ _5a\"> </span>o <span class=\"_ _5a\"> </span>qua<span class=\"_ _0\"></span>lsiasi <span class=\"_ _5a\"> </span>periodo <span class=\"_ _5b\"> </span>coperto <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>un'opzione <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span>risoluzione del contratto di locazione, se \u00e8 ragionevolmente certo non essere esercita<span class=\"_ _0\"></span>to. Il G<span class=\"_ _3\"></span>ruppo valuta se sia<span class=\"_ _254\"> </span>ragionevolme<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>erto <span class=\"_ _3\"></span>esercitare <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>opz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>stensione <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>soluzione tenendo <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tutti <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ttori<span class=\"_ _254\"> </span>rilevanti c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>creano <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>incentivo <span class=\"_ _0\"></span>econom<span class=\"_ _0\"></span>ico a<span class=\"_ _0\"></span>fferente <span class=\"_ _0\"></span>tali d<span class=\"_ _0\"></span>ecisioni. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>valutazione<span class=\"_ _0\"></span> inizial<span class=\"_ _0\"></span>e vi<span class=\"_ _0\"></span>ene r<span class=\"_ _0\"></span>iesaminata<span class=\"_ _254\"> </span>se <span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>verifica <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>evento <span class=\"_ _3c\"></span>sign<span class=\"_ _0\"></span>ificativo <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>cambiamento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>delle <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ratteristiche <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>fluiscono <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>valutazione<span class=\"_ _254\"> </span>stessa e che sian<span class=\"_ _0\"></span>o sotto il co<span class=\"_ _0\"></span>ntrollo del Grup<span class=\"_ _0\"></span>po. <span class=\"ff2\"> <span class=\"_ _1\"> </span></span>I <span class=\"_ _3c\"></span>tassi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _3c\"></span>marg<span class=\"_ _0\"></span>inale <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>efiniti <span class=\"_ _3c\"></span>dal <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>rivisti <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3c\"></span>base <span class=\"_ _3f\"></span>ricorrente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>applica<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ontratti<span class=\"_ _254\"> </span>aventi <span class=\"_ _54\"></span>ca<span class=\"_ _0\"></span>ratteristich<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>simili<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>che <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>stati<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>iderati <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>unico <span class=\"_ _5a\"> </span>portafogli<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>ontratti. <span class=\"_ _5a\"> </span>I <span class=\"_ _54\"></span>tassi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>determinati per <span class=\"_ _3e\"></span>s<span class=\"_ _0\"></span>imulare <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>teorico <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _3\"></span>marginale <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>coerente <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>tratti <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>ggetto <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>valutazione<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Gli <span class=\"_ _0\"></span>elementi <span class=\"_ _0\"></span>mag<span class=\"_ _0\"></span>giormente <span class=\"_ _0\"></span>signif<span class=\"_ _0\"></span>icativi <span class=\"_ _0\"></span>considerati<span class=\"_ _0\"></span> nel<span class=\"_ _0\"></span>l\u2019aggiustame<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no il<span class=\"_ _0\"></span> <span class=\"ff7\">cr<span class=\"_ _0\"></span>edit-risk <span class=\"_ _0\"></span>spread <span class=\"_ _0\"></span></span>di<span class=\"_ _254\"> </span>ciascun <span class=\"_ _3\"></span>Paese <span class=\"_ _4\"></span>oss<span class=\"_ _0\"></span>ervabile <span class=\"_ _4\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>mercato e <span class=\"_ _3e\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>diversa <span class=\"_ _4\"></span>dur<span class=\"_ _0\"></span>ata <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>contratti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>loc<span class=\"_ _0\"></span>azione. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>ssi <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>esplicitati<span class=\"_ _254\"> </span>all\u2019interno <span class=\"_ _3f\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>acc<span class=\"_ _0\"></span>ordi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span><span class=\"ff7\">leasin<span class=\"_ _0\"></span>g <span class=\"_ _3c\"></span></span>son<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>rari. <span class=\"_ _54\"></span>Gli <span class=\"_ _3f\"></span>incentivi <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span><span class=\"ff7\">lea<span class=\"_ _0\"></span>sing <span class=\"_ _3f\"></span></span>ricevuti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>ntro <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>olt<span class=\"_ _0\"></span>re <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>data <span class=\"_ _3f\"></span>di<span class=\"_ _254\"> </span>inizio <span class=\"_ _54\"></span>dell\u2019accord<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>imputa<span class=\"_ _0\"></span>ti <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>diretta <span class=\"_ _54\"></span>riduzion<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>diritto <span class=\"_ _54\"></span>d'us<span class=\"_ _0\"></span>o. <span class=\"_ _54\"></span>Gli <span class=\"_ _54\"></span>incentiv<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>per <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>leasing<span class=\"_ _254\"> </span>concorda<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>durante <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>durata <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>contratto <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>conside<span class=\"_ _0\"></span>rati <span class=\"_ _0\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>modifi<span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>tratto <span class=\"_ _3c\"></span>originale <span class=\"_ _3c\"></span>misurato<span class=\"_ _254\"> </span>alla <span class=\"_ _54\"></span>data <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>modifica, <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>conseguente <span class=\"_ _54\"></span>impatto <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>sul <span class=\"_ _54\"></span>valore <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>diritto <span class=\"_ _54\"></span>d'uso <span class=\"_ _54\"></span>sia <span class=\"_ _54\"></span>della<span class=\"_ _254\"> </span>passivit\u00e0 per leasi<span class=\"_ _0\"></span>ng.<span class=\"_ _254\"> </span>Nel <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>situazione <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>iale-finanzi<span class=\"_ _0\"></span>aria, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo es<span class=\"_ _0\"></span>pone <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>\u201cright <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>use\u201d c<span class=\"_ _0\"></span>he non <span class=\"_ _0\"></span>soddisfa<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span>la <span class=\"_ _4\"></span>definizione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>invest<span class=\"_ _0\"></span>imenti <span class=\"_ _4\"></span>immob<span class=\"_ _0\"></span>iliari <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>voc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>\u201cImmobili<span class=\"_ _0\"></span>, <span class=\"_ _3e\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>macc<span class=\"_ _0\"></span>hinari\u201d <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>leasin<span class=\"_ _0\"></span>g<span class=\"_ _254\"> </span>nella voce \u201cPassi<span class=\"_ _0\"></span>vit\u00e0 finanzi<span class=\"_ _0\"></span>arie\u201d, nelle sezioni<span class=\"_ _0\"></span> non correnti e/o c<span class=\"_ _0\"></span>orrenti in funz<span class=\"_ _0\"></span>ione delle<span class=\"_ _0\"></span> relative scad<span class=\"_ _0\"></span>enze.<span class=\"_ _254\"> </span>Perdite di valore<span class=\"_ _254\"> </span>Ad ogni <span class=\"_ _3\"></span>data di <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ilanc<span class=\"_ _0\"></span>io, <span class=\"_ _3\"></span>il Gruppo <span class=\"_ _3\"></span>rivede il valore <span class=\"_ _3\"></span>conta<span class=\"_ _0\"></span>bile delle <span class=\"_ _3\"></span>proprie attivit\u00e0 immateriali e degli <span class=\"_ _3\"></span>immobili<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span>impianti <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>macchinar<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>eterminare <span class=\"_ _54\"></span>se <span class=\"_ _54\"></span>vi <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>iano <span class=\"_ _54\"></span>indicazioni <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>queste<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>abbiano <span class=\"_ _54\"></span>subito <span class=\"_ _54\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _3f\"></span>di<span class=\"_ _254\"> </span>valore. Qualora queste indicazioni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esistano, viene stim<span class=\"_ _0\"></span>ato il valore <span class=\"_ _3\"></span>recuperabile di tali attivit\u00e0 per determinare<span class=\"_ _254\"> </span>l\u2019eventuale  importo  della  svalutaz<span class=\"_ _0\"></span>ione. <span class=\"_ _50\"> </span>Dove  non  \u00e8  possibile  stimare  il  valore  recuperabile  di <span class=\"_ _50\"> </span>un\u2019attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _254\"> </span>individualmente<span class=\"_ _0\"></span>, il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>effettua <span class=\"_ _0\"></span>la sti<span class=\"_ _0\"></span>ma del<span class=\"_ _0\"></span> valore<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>ecuperabile d<span class=\"_ _0\"></span>ella uni<span class=\"_ _0\"></span>t\u00e0 ge<span class=\"_ _0\"></span>neratrice d<span class=\"_ _0\"></span>i flus<span class=\"_ _0\"></span>si finanz<span class=\"_ _0\"></span>iari<span class=\"_ _254\"> </span>cui <span class=\"_ _4\"></span>l\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ppartiene. <span class=\"_ _4\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mmateriali <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>vita<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _4\"></span>indefin<span class=\"_ _0\"></span>ita <span class=\"_ _4\"></span>o non <span class=\"_ _4\"></span>ancora <span class=\"_ _3\"></span>disponi<span class=\"_ _0\"></span>bili <span class=\"_ _4\"></span>per <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>sono<span class=\"_ _254\"> </span>sottoposte a ve<span class=\"_ _0\"></span>rifica per <span class=\"_ _0\"></span>perdita<span class=\"_ _0\"></span> di valore o<span class=\"_ _0\"></span>gni anno o <span class=\"_ _0\"></span>pi\u00f9 frequente<span class=\"_ _0\"></span>mente, o<span class=\"_ _0\"></span>gniqualvolt<span class=\"_ _0\"></span>a vi sia un\u2019indic<span class=\"_ _0\"></span>azione<span class=\"_ _254\"> </span>che <span class=\"_ _0\"></span>l\u2019attivit\u00e0 <span class=\"_ _3c\"></span>possa <span class=\"_ _0\"></span>aver <span class=\"_ _0\"></span>subito <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore. <span class=\"_ _0\"></span>L\u2019<span class=\"_ _0\"></span>ammontare <span class=\"_ _0\"></span>recup<span class=\"_ _0\"></span>erabile <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>maggiore <span class=\"_ _3c\"></span>fra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value<span class=\"_ _254\"> </span></span>al <span class=\"_ _4\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>vendita <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d\u2019uso. <span class=\"_ _3\"></span>Nella <span class=\"_ _4\"></span>dete<span class=\"_ _0\"></span>rminazione <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _3\"></span>d\u2019uso, <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>cassa <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>stimati<span class=\"_ _254\"> </span>sono <span class=\"_ _3\"></span>scontati al <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>attuale utilizzando <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>sso al <span class=\"_ _4\"></span>lordo delle <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>riflette le <span class=\"_ _4\"></span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>correnti<span class=\"_ _254\"> </span>di mercato del <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore del <span class=\"_ _3\"></span>dena<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>rischi specifici dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _3\"></span>Se l\u2019ammontare recuperabile<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di un\u2019attivit\u00e0 (o<span class=\"_ _254\"> </span>di una unit\u00e0 generatrice di flussi finanziar<span class=\"_ _0\"></span>i) \u00e8 <span class=\"_ _3\"></span>stimato e<span class=\"_ _0\"></span>ssere inferiore rispetto al relativo valore contabile<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>esso<span class=\"_ _254\"> </span>\u00e8 <span class=\"_ _5b\"> </span>ridotto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>al <span class=\"_ _50\"> </span>minor <span class=\"_ _5b\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>rec<span class=\"_ _0\"></span>uperabile. <span class=\"_ _5b\"> </span>La  perdita <span class=\"_ _5b\"> </span>di  valore <span class=\"_ _5a\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>rilevata<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>nel <span class=\"_ _50\"> </span>conto <span class=\"_ _50\"> </span>economico. <span class=\"_ _5b\"> </span>Qua<span class=\"_ _0\"></span>ndo <span class=\"_ _5b\"> </span>una<span class=\"_ _254\"> </span>svalutazione <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>pi\u00f9 <span class=\"_ _3c\"></span>ragione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _3c\"></span>mantenuta, <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _3c\"></span>(o <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>eneratrice<span class=\"_ _254\"> </span>di flussi <span class=\"_ _4\"></span>finan<span class=\"_ _0\"></span>ziari), ad <span class=\"_ _3\"></span>eccezione dell\u2019avviamento<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>\u00e8 incrementato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al nuovo <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>derivante dalla stima <span class=\"_ _3\"></span>del suo<span class=\"_ _254\"> </span>valore <span class=\"_ _5b\"> </span>rec<span class=\"_ _0\"></span>uperabile, <span class=\"_ _50\"> </span>ma <span class=\"_ _5b\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>oltre <span class=\"_ _50\"> </span>il <span class=\"_ _5b\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>carico <span class=\"_ _50\"> </span>che <span class=\"_ _5b\"> </span>l\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>avrebb<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>avuto <span class=\"_ _50\"> </span>se <span class=\"_ _5b\"> </span>non  fosse <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>tata<span class=\"_ _254\"> </span>effettuata <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>svaluta<span class=\"_ _0\"></span>zione <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>perdita<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span>. <span class=\"_ _3f\"></span>Il <span class=\"_ _3f\"></span>ripristino <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>imput<span class=\"_ _0\"></span>ato <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>mediatamente <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span>economico.<span class=\"_ _254\"> </span>Nel <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitolo <span class=\"_ _0\"></span>dedi<span class=\"_ _0\"></span>cato <span class=\"_ _0\"></span>all\u2019<span class=\"_ _0\"></span>impairment <span class=\"_ _3c\"></span>test <span class=\"_ _3c\"></span>viene <span class=\"_ _3c\"></span>esposto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>mani<span class=\"_ _0\"></span>era <span class=\"_ _0\"></span>detta<span class=\"_ _0\"></span>gliata <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ocedimento <span class=\"_ _3c\"></span>seguito <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span>validazione <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>vviamento <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>immate<span class=\"_ _0\"></span>riali <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mate<span class=\"_ _0\"></span>riali d<span class=\"_ _0\"></span>etenuti <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span>societ\u00e0 del Gru<span class=\"_ _0\"></span>ppo. Partecipazioni <span class=\"_ _3\"></span>contabilizzate con il metodo de<span class=\"_ _4\"></span>l<span class=\"_ _0\"></span> patrimonio<span class=\"_ _254\"> </span>netto<span class=\"_ _254\"> </span>Sono <span class=\"_ _3f\"></span>costitui<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>da <span class=\"_ _3f\"></span>partec<span class=\"_ _0\"></span>ipazioni <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3f\"></span>collegate <span class=\"_ _54\"></span>valutate <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>etodo <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>patrimo<span class=\"_ _0\"></span>nio <span class=\"_ _3f\"></span>netto <span class=\"_ _3f\"></span>cos<span class=\"_ _0\"></span>\u00ec <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>riportato nel ca<span class=\"_ _0\"></span>pitolo \u201cPrin<span class=\"_ _0\"></span>cipi di consolidam<span class=\"_ _0\"></span>ento ed a<span class=\"_ _0\"></span>rea di consolidam<span class=\"_ _0\"></span>ento\u201d.<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>Attivit\u00e0 finanziarie non co<span class=\"_ _3\"></span>rrenti<span class=\"_ _254\"> </span>La <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprende <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>partecipazioni <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3f\"></span>collega<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutate <span class=\"_ _3f\"></span>con <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>meto<span class=\"_ _0\"></span>do <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>patrimonio <span class=\"_ _3f\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>quelle <span class=\"_ _55\"> </span>in <span class=\"_ _3d\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>imprese, <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>quanto <span class=\"_ _55\"> </span>riportato <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>capitolo <span class=\"_ _55\"> </span>\u201cPrincipi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>consolid<span class=\"_ _0\"></span>amento <span class=\"_ _55\"> </span>ed <span class=\"_ _3d\"> </span>area <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span>consolidamento<span class=\"_ _0\"></span>\u201d. <span class=\"_ _4\"></span>La voce <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>prende <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>medio termine, <span class=\"_ _4\"></span>contr<span class=\"_ _0\"></span>ibuti <span class=\"_ _3\"></span>da ricevere, <span class=\"_ _4\"></span>depos<span class=\"_ _0\"></span>iti <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>uzionali<span class=\"_ _254\"> </span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>imilari, tutti <span class=\"_ _3\"></span>valutati al <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>valore nominale <span class=\"_ _3\"></span>che normalmente coincide <span class=\"_ _3\"></span>con il <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo. Per <span class=\"_ _3\"></span>ulteriori<span class=\"_ _254\"> </span>approfondim<span class=\"_ _0\"></span>enti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo<span class=\"_ _0\"></span> sotto riportato<span class=\"_ _254\"> </span>\u201cAttivit\u00e0 fina<span class=\"_ _0\"></span>nziarie (Non c<span class=\"_ _0\"></span>orrenti/Correnti)<span class=\"_ _0\"></span>\u201d.<span class=\"_ _254\"> </span> Rimanenze<span class=\"_ _254\"> </span>Le <span class=\"_ _54\"></span>rimane<span class=\"_ _0\"></span>nze <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>prodotti <span class=\"_ _5a\"> </span>ortofrut<span class=\"_ _0\"></span>ticoli, <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>ma<span class=\"_ _0\"></span>terie <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>rime, <span class=\"_ _54\"></span>sussid<span class=\"_ _0\"></span>iarie <span class=\"_ _54\"> </span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onsumo <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>al <span class=\"_ _5a\"> </span>minor<span class=\"_ _254\"> </span>valore <span class=\"_ _3c\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>costo <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>quisto <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fabbricaz<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>determinato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>secondo <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>configur<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>IFO, <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>realizzo <span class=\"_ _3c\"></span>desumibile <span class=\"_ _3c\"></span>dal <span class=\"_ _3c\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>data <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>chiusura <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>costo <span class=\"_ _3c\"></span>include <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>cessori <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>netto<span class=\"_ _254\"> </span>degli <span class=\"_ _3f\"></span>sconti <span class=\"_ _3f\"></span>comme<span class=\"_ _0\"></span>rciali <span class=\"_ _3f\"></span>e, <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>i <span class=\"_ _54\"></span>prodotti <span class=\"_ _3f\"></span>finiti <span class=\"_ _3f\"></span>o <span class=\"_ _54\"></span>in <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>rso <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>lavorazio<span class=\"_ _0\"></span>ne <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>fabbricaz<span class=\"_ _0\"></span>ione, <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nclude <span class=\"_ _3f\"></span>le<span class=\"_ _254\"> </span>materie <span class=\"_ _55\"> </span>p<span class=\"_ _3\"></span>rime, <span class=\"_ _55\"> </span>la <span class=\"_ _3d\"> </span>manod<span class=\"_ _0\"></span>opera <span class=\"_ _3d\"> </span>diretta <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>gli <span class=\"_ _3d\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>costi <span class=\"_ _55\"> </span>direttamente <span class=\"_ _3d\"> </span>i<span class=\"_ _0\"></span>mputabili <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3d\"> </span>produ<span class=\"_ _0\"></span>zione <span class=\"_ _3d\"> </span>oltr<span class=\"_ _0\"></span>e  a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span>ribaltamento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>costi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ind<span class=\"_ _0\"></span>iretti <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>produzione <span class=\"_ _5a\"> </span>rag<span class=\"_ _0\"></span>ionevolmente <span class=\"_ _5a\"> </span>riconduc<span class=\"_ _0\"></span>ibili <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>llo <span class=\"_ _5a\"> </span>svolgimento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _254\"> </span>produttive <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>cond<span class=\"_ _0\"></span>izioni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>utilizzo <span class=\"_ _3c\"></span>normale <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>capa<span class=\"_ _0\"></span>cit\u00e0 <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>uttiva. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>iscrizi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>eventu<span class=\"_ _0\"></span>almente<span class=\"_ _254\"> </span>rettificato <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecifico <span class=\"_ _3f\"></span>accantonam<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ner <span class=\"_ _3f\"></span>conto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>fenom<span class=\"_ _0\"></span>eni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>valutazione <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>obsole<span class=\"_ _0\"></span>scenza <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>lento rigiro che <span class=\"_ _0\"></span>possono eve<span class=\"_ _0\"></span>ntualmente interessa<span class=\"_ _0\"></span>re i materiali d<span class=\"_ _0\"></span>i imballo<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Attivit\u00e0 Biologiche (\u201cBiological<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>asset\u201d)<span class=\"_ _254\"> </span>La <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>Attivit\u00e0 <span class=\"_ _3c\"></span>Biolo<span class=\"_ _0\"></span>giche <span class=\"_ _3c\"></span>(\u201cBiolog<span class=\"_ _0\"></span>ical <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>sset\u201d) <span class=\"_ _3c\"></span>include <span class=\"_ _3c\"></span>frut<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>suo <span class=\"_ _3c\"></span>stadi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>matura<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>pianta <span class=\"_ _3c\"></span>(nel<span class=\"_ _254\"> </span>caso <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Gruppo, <span class=\"_ _3f\"></span>avocad<span class=\"_ _0\"></span>o) <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>viene <span class=\"_ _54\"></span>prodotta <span class=\"_ _3f\"></span>nelle <span class=\"_ _3f\"></span>aree <span class=\"_ _3f\"></span>agricole <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>Ors<span class=\"_ _0\"></span>ero. <span class=\"_ _3c\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>iologiche <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>applicabile lo IAS 41, secondo cui le rimanenze di <span class=\"_ _3\"></span>frutt<span class=\"_ _0\"></span>a sulla pianta devono essere misurate sulla base del <span class=\"ff7\">fair<span class=\"_ _254\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>netto <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sti<span class=\"_ _0\"></span>mati <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>vendita, <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>meno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span></span>fair<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\"> <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _54\"></span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>modo<span class=\"_ _254\"> </span></span>attendibile. Lo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>41<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ass<span class=\"_ _0\"></span>ume <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _4\"></span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _4\"></span>essere <span class=\"_ _3\"></span>misurato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attendibil<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>maggi<span class=\"_ _0\"></span>or <span class=\"_ _4\"></span>parte <span class=\"_ _3\"></span>dell<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span></span></span>attivit\u00e0 <span class=\"_ _3f\"></span>biologich<span class=\"_ _0\"></span>e, <span class=\"_ _3f\"></span>pur <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>tavia, <span class=\"_ _3f\"></span>qualora <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>mome<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>rilevazion<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _3c\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>dispo<span class=\"_ _0\"></span>nibile <span class=\"_ _3c\"></span>un <span class=\"_ _54\"></span>prezzo<span class=\"_ _254\"> </span>quotato in un mercato<span class=\"_ _0\"></span> attivo oppure le m<span class=\"_ _0\"></span>isurazioni alter<span class=\"_ _0\"></span>native del <span class=\"ff7\">fair value</span> ven<span class=\"_ _0\"></span>issero giudicate inatte<span class=\"_ _0\"></span>ndibili,<span class=\"_ _254\"> </span>in tal caso l'a<span class=\"_ _0\"></span>ttivit\u00e0 \u00e8 valuta<span class=\"_ _0\"></span>ta al costo<span class=\"_ _0\"></span> al netto di ammo<span class=\"_ _0\"></span>rtamenti accumulati<span class=\"_ _0\"></span> e perdite<span class=\"_ _0\"></span> di valore. Attivit\u00e0 finanziarie (<span class=\"_ _3\"></span>Non correnti e correnti<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span>Le <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>devo<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _54\"></span>inizial<span class=\"_ _0\"></span>mente <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoz<span class=\"_ _0\"></span>iazione, <span class=\"_ _54\"></span>cio<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _54\"></span>quando <span class=\"_ _54\"> </span>il <span class=\"_ _54\"></span>G<span class=\"_ _0\"></span>ruppo<span class=\"_ _254\"> </span>diventa una pa<span class=\"_ _0\"></span>rte delle clau<span class=\"_ _0\"></span>sole contrattua<span class=\"_ _0\"></span>li dello strumento finan<span class=\"_ _0\"></span>ziario e devo<span class=\"_ _0\"></span>no essere classif<span class=\"_ _0\"></span>icate in base a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span>business <span class=\"_ _4\"></span>mod<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>poss<span class=\"_ _0\"></span>iede <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>cons<span class=\"_ _0\"></span>iderand<span class=\"_ _0\"></span>o <span class=\"_ _3e\"></span>i <span class=\"_ _4\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>queste <span class=\"_ _4\"></span>atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _4\"></span>L\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _4\"></span>preved<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>le seguenti ti<span class=\"_ _0\"></span>pologie di stru<span class=\"_ _0\"></span>menti finanz<span class=\"_ _0\"></span>iari in base alla<span class=\"_ _0\"></span> loro valuta<span class=\"_ _0\"></span>zione:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valut<span class=\"_ _0\"></span>ate al cos<span class=\"_ _0\"></span>to ammortizzato;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico compl<span class=\"_ _0\"></span>essivo.<span class=\"_ _254\"> </span></span></span>Inizialmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 finanziarie sono <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ilevate al <span class=\"_ _3\"></span>valore <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>quo (<span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\">), <span class=\"_ _3\"></span>au<span class=\"_ _0\"></span>mentato, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0<span class=\"_ _254\"> </span></span></span>diverse <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>quelle <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>equo <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>conomico, <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>oner<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>cessori. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _3f\"></span>che <span class=\"_ _54\"></span>per<span class=\"_ _254\"> </span>valore  equo  si <span class=\"_ _50\"> </span>intende  il  valore  della  quotazione  dello  strumen<span class=\"_ _0\"></span>to  in <span class=\"_ _50\"> </span>un  mercato  attivo;  in <span class=\"_ _50\"> </span>mancanza  di<span class=\"_ _254\"> </span>quest\u2019ultimo <span class=\"_ _54\"></span>viene <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ato <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzando <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>tecnica<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>valutazione <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>prevede <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>tabilire <span class=\"_ _54\"></span>quale <span class=\"_ _54\"></span>prezzo<span class=\"_ _254\"> </span>avrebbe <span class=\"_ _3c\"></span>avuto <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>valutazione <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>libero <span class=\"_ _3f\"></span>scambio <span class=\"_ _3c\"></span>motivato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>normali <span class=\"_ _3c\"></span>consi<span class=\"_ _0\"></span>derazioni<span class=\"_ _254\"> </span>commerciali<span class=\"_ _0\"></span>. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>terminata <span class=\"_ _5a\"> </span>la <span class=\"_ _5b\"> </span>classif<span class=\"_ _0\"></span>icazione <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>oprie <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>dopo <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>rilevazion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>iniziale e, <span class=\"_ _3\"></span>ove adeguato e <span class=\"_ _3\"></span>consentito<span class=\"_ _0\"></span>, rivede <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>class<span class=\"_ _0\"></span>ificazione alla chiusura <span class=\"_ _3\"></span>di ciascun esercizio nel caso <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n cui<span class=\"_ _254\"> </span>venga mod<span class=\"_ _0\"></span>ificato <span class=\"_ _0\"></span>il pro<span class=\"_ _0\"></span>prio <span class=\"_ _0\"></span>modello d<span class=\"_ _0\"></span>i business.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>recuperabilit\u00e0<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>verificata s<span class=\"_ _0\"></span>econdo <span class=\"_ _0\"></span>i criter<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>previsti dall\u2019<span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>escritti s<span class=\"_ _0\"></span>uccessivamente. A<span class=\"_ _0\"></span>l mo<span class=\"_ _0\"></span>mento della <span class=\"_ _0\"></span>sottoscrizione<span class=\"_ _0\"></span>, si <span class=\"_ _0\"></span>considera s<span class=\"_ _0\"></span>e un <span class=\"_ _0\"></span>contratto<span class=\"_ _254\"> </span>contiene der<span class=\"_ _0\"></span>ivati implic<span class=\"_ _0\"></span>iti. I <span class=\"_ _0\"></span>derivati incorpora<span class=\"_ _0\"></span>ti in <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> dove l\u2019e<span class=\"_ _0\"></span>lemento prim<span class=\"_ _0\"></span>ario \u00e8 un<span class=\"_ _0\"></span>\u2019attivit\u00e0 fina<span class=\"_ _0\"></span>nziaria<span class=\"_ _254\"> </span>che <span class=\"_ _5a\"> </span>rientra <span class=\"_ _5a\"> </span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>dell\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>9 <span class=\"_ _5b\"> </span>non <span class=\"_ _5a\"> </span>devono<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>mai <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _5a\"> </span>sep<span class=\"_ _0\"></span>arati. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>finanziari<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>vengono <span class=\"_ _0\"></span>eliminate<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span>l b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>contrattu<span class=\"_ _0\"></span>ali su<span class=\"_ _0\"></span>i flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>i der<span class=\"_ _0\"></span>ivanti <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span>stesse.<span class=\"_ _254\"> </span>Le a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>finanziari<span class=\"_ _0\"></span>e valut<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>ammortizzato<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>quelle a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>possedute<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>dro d<span class=\"_ _0\"></span>i un<span class=\"_ _0\"></span> mod<span class=\"_ _0\"></span>ello<span class=\"_ _254\"> </span>di  b<span class=\"_ _0\"></span>usiness <span class=\"_ _3d\"> </span>avent<span class=\"_ _0\"></span>e <span class=\"_ _3d\"> </span>per  ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>racc<span class=\"_ _0\"></span>olta <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>tempo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>flussi <span class=\"_ _3d\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _3d\"> </span>rap<span class=\"_ _0\"></span>presentati <span class=\"_ _3d\"> </span>unicamen<span class=\"_ _0\"></span>te  d<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>pagamenti <span class=\"_ _55\"> </span>del <span class=\"_ _3d\"> </span>capit<span class=\"_ _0\"></span>ale <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>dei <span class=\"_ _55\"> </span>relativi <span class=\"_ _55\"> </span>interessi <span class=\"_ _3d\"> </span>matu<span class=\"_ _0\"></span>rati. <span class=\"_ _3d\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>valutazione <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>al <span class=\"_ _55\"> </span>costo<span class=\"_ _254\"> </span>ammortizzato c<span class=\"_ _0\"></span>omporta l\u2019a<span class=\"_ _0\"></span>pplicazione<span class=\"_ _0\"></span> del metodo d<span class=\"_ _0\"></span>ell\u2019interesse eff<span class=\"_ _0\"></span>ettivo al netto<span class=\"_ _0\"></span> di ogni ac<span class=\"_ _0\"></span>cantonamento <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>perdita d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re, tenen<span class=\"_ _0\"></span>do in<span class=\"_ _0\"></span> consideraz<span class=\"_ _0\"></span>ione le <span class=\"_ _0\"></span>prevedi<span class=\"_ _0\"></span>bili perdite<span class=\"_ _0\"></span> futu<span class=\"_ _0\"></span>re. Tale <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>sconto<span class=\"_ _254\"> </span>o premio di acquisto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ed includ<span class=\"_ _0\"></span>e le commissioni, che<span class=\"_ _0\"></span> sono una parte integrante<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del ta<span class=\"_ _0\"></span>sso di interesse effettivo e<span class=\"_ _254\"> </span>dei costi di<span class=\"_ _0\"></span> transazion<span class=\"_ _0\"></span>e. Gli <span class=\"_ _0\"></span>interessi, perta<span class=\"_ _0\"></span>nto, sono c<span class=\"_ _0\"></span>alcolati in<span class=\"_ _0\"></span> relazione al<span class=\"_ _0\"></span> valore <span class=\"_ _0\"></span>del denaro <span class=\"_ _0\"></span>nel tempo <span class=\"_ _0\"></span>ed al<span class=\"_ _254\"> </span>rischio di <span class=\"_ _3\"></span>credito associato allo strumento durante quel particolare <span class=\"_ _3\"></span>periodo di tempo. I <span class=\"_ _3\"></span>crediti e le <span class=\"_ _4\"></span>altr<span class=\"_ _0\"></span>e attivit\u00e0<span class=\"_ _254\"> </span>finanziarie <span class=\"_ _3c\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>costo <span class=\"_ _0\"></span>ammortiz<span class=\"_ _0\"></span>zato <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>presenta<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>nello <span class=\"_ _0\"></span>stato <span class=\"_ _3c\"></span>patrimonial<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>ndo<span class=\"_ _254\"> </span>svalutazione. <span class=\"_ _0\"></span>Gli <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>ivi, gli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le perdit<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>u ca<span class=\"_ _0\"></span>mbi e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>perdite p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>di va<span class=\"_ _0\"></span>lore son<span class=\"_ _0\"></span>o rile<span class=\"_ _0\"></span>vati<span class=\"_ _254\"> </span>nel conto economic<span class=\"_ _0\"></span>o dell\u2019eser<span class=\"_ _0\"></span>cizio cos\u00ec come gli<span class=\"_ _0\"></span> eventuali uti<span class=\"_ _0\"></span>li o perdite da e<span class=\"_ _0\"></span>liminazione con<span class=\"_ _0\"></span>tabile.<span class=\"_ _254\"> </span>Le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5a\"> </span>equo <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>imputa<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>conto <span class=\"_ _5b\"> </span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>compless<span class=\"_ _0\"></span>ivo <span class=\"_ _5a\"> </span>sono <span class=\"_ _5b\"> </span>quelle<span class=\"_ _254\"> </span>attivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _0\"></span>possedu<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>quadro <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _3c\"></span>modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _0\"></span>avente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>obi<span class=\"_ _0\"></span>ettivo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>raccolt<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>tempo<span class=\"_ _254\"> </span>di <span class=\"_ _0\"></span>flussi f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vano s<span class=\"_ _0\"></span>ia da<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitale ed<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>ressi <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>varie <span class=\"_ _0\"></span>scadenze <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>dalla<span class=\"_ _0\"></span> vend<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span>delle attivit\u00e0 in<span class=\"_ _0\"></span> questione. Tali  attivit\u00e0 <span class=\"_ _50\"> </span>comportano  la  rilevazione  a <span class=\"_ _50\"> </span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>netto,  tra <span class=\"_ _50\"> </span>le  altre <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>omponenti  del  conto <span class=\"_ _50\"> </span>econom<span class=\"_ _0\"></span>ico<span class=\"_ _254\"> </span>complessivo, <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>variazio<span class=\"_ _0\"></span>ni del<span class=\"_ _0\"></span> <span class=\"ff7\">fair va<span class=\"_ _0\"></span>lue</span> d<span class=\"_ _0\"></span>ello str<span class=\"_ _0\"></span>umento. <span class=\"_ _0\"></span>L\u2019ammonta<span class=\"_ _0\"></span>re cumu<span class=\"_ _0\"></span>lato <span class=\"_ _0\"></span>delle var<span class=\"_ _0\"></span>iazioni d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span>equo, <span class=\"_ _54\"> </span>im<span class=\"_ _0\"></span>putato <span class=\"_ _5a\"> </span>nella <span class=\"_ _54\"></span>ris<span class=\"_ _0\"></span>erva <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _54\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>acc<span class=\"_ _0\"></span>oglie <span class=\"_ _54\"></span>le <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>componenti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dell\u2019ut<span class=\"_ _0\"></span>ile <span class=\"_ _54\"></span>complessi<span class=\"_ _0\"></span>vo, <span class=\"_ _5a\"> </span>\u00e8<span class=\"_ _254\"> </span>oggetto di reversal <span class=\"_ _0\"></span>a conto ec<span class=\"_ _0\"></span>onomico all\u2019atto<span class=\"_ _0\"></span> di eliminaz<span class=\"_ _0\"></span>ione contabile dello<span class=\"_ _0\"></span> strumento. Le attivit\u00e0 <span class=\"_ _0\"></span>finanzia<span class=\"_ _0\"></span>rie che <span class=\"_ _0\"></span>non sono<span class=\"_ _0\"></span> valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo ammortiz<span class=\"_ _0\"></span>zato e/o <span class=\"_ _0\"></span>al valore <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>quo con <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>imputate<span class=\"_ _254\"> </span>a <span class=\"_ _54\"></span>conto <span class=\"_ _54\"> </span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _54\"></span>complessivo <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>equo, <span class=\"_ _54\"></span>ma <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>imputate <span class=\"_ _54\"> </span>nell\u2019<span class=\"_ _0\"></span>utile/perd<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span>dell\u2019esercizio.<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>momen<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>della <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _5b\"> </span>iniziale <span class=\"_ _5b\"> </span>l'entit\u00e0 <span class=\"_ _5b\"> </span>pu\u00f2 <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>esignare <span class=\"_ _5b\"> </span>irrevocabilme<span class=\"_ _0\"></span>nte<span class=\"_ _254\"> </span>l'attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria <span class=\"_ _3d\"> </span>come<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>valutata <span class=\"_ _55\"> </span>al <span class=\"ff7\">fair <span class=\"_ _3d\"> </span>valu<span class=\"_ _0\"></span>e</span> (valore <span class=\"_ _3d\"> </span>equo)<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>rilevato <span class=\"_ _55\"> </span>nell'utile/perdita <span class=\"_ _55\"> </span>d'esercizio. Sono<span class=\"_ _254\"> </span>compresi <span class=\"_ _3f\"></span>tutti <span class=\"_ _3f\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>str<span class=\"_ _0\"></span>umenti <span class=\"_ _3f\"></span>derivati.<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Gli <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ili <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>dite <span class=\"_ _3f\"></span>nette, <span class=\"_ _3f\"></span>compr<span class=\"_ _0\"></span>esi <span class=\"_ _3f\"></span>i <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ividendi <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>nteressi <span class=\"_ _3f\"></span>ricevut<span class=\"_ _0\"></span>i,<span class=\"_ _254\"> </span>sono rilevati<span class=\"_ _0\"></span> nel conto economi<span class=\"_ _0\"></span>co dell\u2019esercizio.<span class=\"_ _254\"> </span>Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>gli <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trument<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>natura<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>azion<span class=\"_ _0\"></span>aria <span class=\"_ _3f\"></span>devon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>essere <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>empre <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutati <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>value<span class=\"_ _0\"></span></span>, <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span>essendo  caratte<span class=\"_ _0\"></span>rizzati  da  flus<span class=\"_ _0\"></span>si  di  cassa  sicuri  e  cos<span class=\"_ _0\"></span>tanti,  non  sono  com<span class=\"_ _0\"></span>patibili  con  il  c<span class=\"_ _0\"></span>riterio  del  costo<span class=\"_ _254\"> </span>ammortizzato. <span class=\"_ _54\"></span>Lo <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>finanziar<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>rap<span class=\"_ _0\"></span>presenta <span class=\"_ _3f\"></span>capitale<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _54\"></span>che <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>dete<span class=\"_ _0\"></span>nuto <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>ragioni <span class=\"_ _3f\"></span>strate<span class=\"_ _0\"></span>giche <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>non <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoziazione <span class=\"_ _54\"> </span>\u00e8 <span class=\"_ _54\"> </span>p<span class=\"_ _0\"></span>ertanto <span class=\"_ _5a\"> </span>valutato <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fair <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>variazioni <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>mputate <span class=\"_ _54\"></span>nel <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onto <span class=\"_ _54\"></span>economico<span class=\"_ _254\"> </span>complessivo. <span class=\"_ _3f\"></span>I <span class=\"_ _54\"></span>dividend<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>tali <span class=\"_ _3f\"></span>strumenti <span class=\"_ _54\"></span>vengono<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>imput<span class=\"_ _0\"></span>ati <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>economico, <span class=\"_ _3f\"></span>me<span class=\"_ _0\"></span>ntre <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>variazioni<span class=\"_ _254\"> </span>imputate nel con<span class=\"_ _0\"></span>to econom<span class=\"_ _0\"></span>ico complessivo non<span class=\"_ _0\"></span> potranno essere <span class=\"_ _0\"></span>riclassificate a c<span class=\"_ _0\"></span>onto economico. Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _5b\"> </span>essere <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>pensate <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>l\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _5b\"> </span>derivante<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dalla<span class=\"_ _254\"> </span>compensazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>resentato nel <span class=\"_ _4\"></span>prosp<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimon<span class=\"_ _0\"></span>iale-finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>il Gruppo<span class=\"_ _254\"> </span>ha <span class=\"_ _4\"></span>corrente<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _3\"></span>legale <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>pensare <span class=\"_ _3\"></span>tali <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _4\"></span>e i<span class=\"_ _3\"></span>ntende regolare <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _3\"></span>su <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>nette <span class=\"_ _3\"></span>o <span class=\"_ _4\"></span>realizza<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span>l\u2019attivit\u00e0 e re<span class=\"_ _0\"></span>golare la passivi<span class=\"_ _0\"></span>t\u00e0 contemporaneam<span class=\"_ _0\"></span>ente.<span class=\"_ _254\"> </span>Crediti commerciali, at<span class=\"_ _3\"></span>tivit\u00e0 fiscali ed altri cre<span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>ti<span class=\"_ _254\"> </span>I <span class=\"_ _55\"> </span>crediti <span class=\"_ _55\"> </span>co<span class=\"_ _0\"></span>mmerc<span class=\"_ _0\"></span>iali, <span class=\"_ _55\"> </span>le <span class=\"_ _56\"> </span>attivit\u00e0 <span class=\"_ _55\"> </span>fiscali <span class=\"_ _56\"> </span>e <span class=\"_ _55\"> </span>gli <span class=\"_ _55\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _55\"> </span>sono <span class=\"_ _56\"> </span>inizialmente <span class=\"_ _56\"> </span>riconosciuti <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>valu<span class=\"_ _0\"></span>e</span>,<span class=\"_ _254\"> </span>corrispondente <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>prezzo <span class=\"_ _3c\"></span>della <span class=\"_ _0\"></span>relativa <span class=\"_ _3c\"></span>operazione, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>non <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>presente<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>significa<span class=\"_ _0\"></span>tiva <span class=\"_ _0\"></span>compon<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>finanziamento<span class=\"_ _0\"></span>; <span class=\"_ _4\"></span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _3\"></span>essi <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutati in <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _4\"></span>al metodo <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>costo ammortizzato, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>fondo<span class=\"_ _254\"> </span>svalutazione. L\u2019IFRS <span class=\"_ _5a\"> </span>9 <span class=\"_ _5a\"> </span>definisc<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>un <span class=\"_ _54\"> </span>nuo<span class=\"_ _0\"></span>vo <span class=\"_ _5a\"> </span>modello <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>i<span class=\"_ _0\"></span>mpairment/svaluta<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>tali <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0, <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>l\u2019obietti<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"> </span>forn<span class=\"_ _0\"></span>ire<span class=\"_ _254\"> </span>informazioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>utili<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>agli <span class=\"_ _3f\"></span>utiliz<span class=\"_ _0\"></span>zatori <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>mer<span class=\"_ _0\"></span>ito <span class=\"_ _3f\"></span>alle <span class=\"_ _3f\"></span>relati<span class=\"_ _0\"></span>ve <span class=\"_ _3f\"></span>perdite <span class=\"_ _3f\"></span>atte<span class=\"_ _0\"></span>se. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>econdo <span class=\"_ _3f\"></span>tale <span class=\"_ _3f\"></span>mod<span class=\"_ _0\"></span>ello, <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span>Gruppo <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>adottand<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>logica <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>perdi<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>attesa <span class=\"_ _0\"></span>(<span class=\"ff7\">Expected <span class=\"_ _3c\"></span>Loss</span>), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>sosti<span class=\"_ _0\"></span>tuzione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>framework<span class=\"_ _254\"> </span>IAS <span class=\"_ _0\"></span>39 <span class=\"_ _0\"></span>basato <span class=\"_ _0\"></span>tipicamente <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione d<span class=\"_ _0\"></span>elle perd<span class=\"_ _0\"></span>ite <span class=\"_ _0\"></span>osservate (<span class=\"ff7\">I<span class=\"_ _0\"></span>ncurred <span class=\"_ _0\"></span>Loss</span>). <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>i cred<span class=\"_ _0\"></span>iti com<span class=\"_ _0\"></span>merciali<span class=\"_ _254\"> </span>il Gruppo adotta un approccio alla valutazione di tipo semplificato (cd. <span class=\"ff7\">Simplified Approach<span class=\"_ _0\"></span></span>) che <span class=\"_ _3\"></span>non richiede<span class=\"_ _254\"> </span>la <span class=\"_ _3f\"></span>rilevaz<span class=\"_ _0\"></span>ione <span class=\"_ _3f\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>modific<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>period<span class=\"_ _0\"></span>iche <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>ri<span class=\"_ _0\"></span>schio <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>credito, <span class=\"_ _54\"></span>quanto <span class=\"_ _54\"></span>piuttosto <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontabilizzazione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>una<span class=\"_ _254\"> </span>Expected <span class=\"_ _3c\"></span>Credit <span class=\"_ _3c\"></span>Loss<span class=\"ff1\"> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alcolata <span class=\"_ _3c\"></span>sull\u2019inte<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>vita <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _0\"></span>(c<span class=\"_ _0\"></span>d</span>. <span class=\"_ _0\"></span>Lifetime <span class=\"_ _3c\"></span>Expected <span class=\"_ _3c\"></span>C<span class=\"_ _0\"></span>redit <span class=\"_ _0\"></span>Loss<span class=\"ff1\">). <span class=\"_ _3c\"></span>In <span class=\"_ _3c\"></span>particolare,<span class=\"_ _254\"> </span></span>la policy attuata dal Gruppo prevede la stratificaz<span class=\"_ _0\"></span>ione dei crediti commercial<span class=\"_ _0\"></span>i in categorie sulla base dei giorni<span class=\"_ _254\"> </span>di scaduto, definendo lo stanziam<span class=\"_ _0\"></span>ento basandosi sull\u2019e<span class=\"_ _0\"></span>sperienza storica delle perdit<span class=\"_ _0\"></span>e sui crediti, rettificata per<span class=\"_ _254\"> </span>tener <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>fattori<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>previsiona<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>specifi<span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>rifer<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>ai <span class=\"_ _3c\"></span>credi<span class=\"_ _0\"></span>tori <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>all\u2019ambie<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico. <span class=\"_ _3c\"></span>Il <span class=\"_ _0\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>credito<span class=\"_ _254\"> </span>deve <span class=\"_ _5a\"> </span>essere <span class=\"_ _5a\"> </span>rivalut<span class=\"_ _0\"></span>ato <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>da<span class=\"_ _0\"></span>ta <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>riferimento <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _5a\"> </span>anche <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>quelle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>finanziarie <span class=\"_ _5b\"> </span>i <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>fluss<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>finanziari sono stati rinegoziati o modificati. I <span class=\"_ _3\"></span>crediti commercia<span class=\"_ _0\"></span>li <span class=\"_ _3\"></span>vengono interame<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>svalutati<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in assenza di<span class=\"_ _254\"> </span>una <span class=\"_ _5b\"> </span>ragionevole <span class=\"_ _5b\"> </span>as<span class=\"_ _0\"></span>pettativa <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>recupero, <span class=\"_ _5b\"> </span>ovvero<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>presenza<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>contro<span class=\"_ _0\"></span>parti <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ommercia<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>inatti<span class=\"_ _0\"></span>ve. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lore<span class=\"_ _254\"> </span>contabile <span class=\"_ _3f\"></span>dell\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>viene <span class=\"_ _3f\"></span>ridott<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>me<span class=\"_ _0\"></span>diante <span class=\"_ _3c\"></span>l\u2019u<span class=\"_ _0\"></span>tilizzo <span class=\"_ _54\"></span>del <span class=\"_ _3f\"></span>fondo <span class=\"_ _3f\"></span>svalut<span class=\"_ _0\"></span>azione <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>l\u2019i<span class=\"_ _0\"></span>mporto <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>perdita<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>vien<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>rilevato a conto <span class=\"_ _0\"></span>economico.<span class=\"_ _0\"></span> Ad <span class=\"_ _3c\"></span>ogni <span class=\"_ _3c\"></span>data <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>iferimento <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>ruppo, <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>tanto, <span class=\"_ _3c\"></span>deve <span class=\"_ _3c\"></span>rilevar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nel <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>economico <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>o<span class=\"_ _254\"> </span>perdita <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>riduzione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cumula<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>perdite<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attese <span class=\"_ _3c\"></span>lun<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>utta <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vita <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>redito. <span class=\"_ _3c\"></span>Tale<span class=\"_ _254\"> </span>valutazione <span class=\"_ _0\"></span>deve essere<span class=\"_ _0\"></span> fatta <span class=\"_ _0\"></span>per i crediti c<span class=\"_ _0\"></span>ommercial<span class=\"_ _0\"></span>i. Le <span class=\"_ _0\"></span>perdite attese <span class=\"_ _0\"></span>su c<span class=\"_ _0\"></span>rediti dello <span class=\"_ _0\"></span>strumento fina<span class=\"_ _0\"></span>nziario<span class=\"_ _254\"> </span>devono <span class=\"_ _3\"></span>riflettere <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>importo obiettivo <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>pondera<span class=\"_ _0\"></span>to, <span class=\"_ _4\"></span>il valore <span class=\"_ _3\"></span>temporale <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>denaro e <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>informazion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>rag<span class=\"_ _0\"></span>ionevoli<span class=\"_ _254\"> </span>e dimostrabili a d<span class=\"_ _0\"></span>isposizione.<span class=\"_ _254\"> </span>Quando <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>riscossion<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>corrispettivo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>differ<span class=\"_ _0\"></span>ita <span class=\"_ _3f\"></span>oltr<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>i <span class=\"_ _54\"></span>normali<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>termini<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>comme<span class=\"_ _0\"></span>rciali <span class=\"_ _3f\"></span>praticati <span class=\"_ _54\"></span>ai <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>lienti, <span class=\"_ _54\"></span>si<span class=\"_ _254\"> </span>procede <span class=\"_ _3f\"></span>all\u2019a<span class=\"_ _0\"></span>ttualizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>redito, <span class=\"_ _3f\"></span>impie<span class=\"_ _0\"></span>gando <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>idoneo <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>mercato. <span class=\"_ _54\"></span>All\u2019interno <span class=\"_ _54\"></span>della <span class=\"_ _3f\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cA<span class=\"_ _0\"></span>ltri<span class=\"_ _254\"> </span>crediti ed <span class=\"_ _0\"></span>altre a<span class=\"_ _0\"></span>ttivit\u00e0 c<span class=\"_ _0\"></span>orrenti\u201d s<span class=\"_ _0\"></span>ono inclus<span class=\"_ _0\"></span>i anche <span class=\"_ _0\"></span>i ra<span class=\"_ _0\"></span>tei e riscont<span class=\"_ _0\"></span>i relativi<span class=\"_ _0\"></span> a quot<span class=\"_ _0\"></span>e di <span class=\"_ _0\"></span>costi e <span class=\"_ _0\"></span>proventi <span class=\"_ _0\"></span>comuni<span class=\"_ _254\"> </span>a <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ue <span class=\"_ _5a\"> </span>o <span class=\"_ _5b\"> </span>pi\u00f9 <span class=\"_ _5a\"> </span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>la <span class=\"_ _5b\"> </span>cui <span class=\"_ _5b\"> </span>entit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>varia <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>ra<span class=\"_ _0\"></span>gione <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>te<span class=\"_ _0\"></span>mpo, <span class=\"_ _5a\"> </span>in <span class=\"_ _5b\"> </span>applicazion<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>del <span class=\"_ _5b\"> </span>principio <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>competenz<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>economica.<span class=\"_ _254\"> </span>Disponibilit\u00e0 liquide e mez<span class=\"_ _3\"></span>zi equivalenti<span class=\"_ _254\"> </span>Tale <span class=\"_ _3d\"> </span>voce <span class=\"_ _3d\"> </span>c<span class=\"_ _0\"></span>omprende <span class=\"_ _3d\"> </span>valo<span class=\"_ _0\"></span>ri  i<span class=\"_ _0\"></span>n <span class=\"_ _3d\"> </span>cassa <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>c<span class=\"_ _0\"></span>onti <span class=\"_ _3d\"> </span>correnti<span class=\"_ _0\"></span>  b<span class=\"_ _0\"></span>ancari/postali <span class=\"_ _55\"> </span>rimborsabili <span class=\"_ _3d\"> </span>a <span class=\"_ _55\"> </span>vista  (comp<span class=\"_ _0\"></span>rese <span class=\"_ _3d\"> </span>le<span class=\"_ _254\"> </span>competenze <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>ve <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>passiv<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>matur<span class=\"_ _0\"></span>ate <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3f\"></span>data <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ilancio) <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>iscritti <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>loro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>nominale<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>normal<span class=\"_ _0\"></span>mente<span class=\"_ _254\"> </span>coincidente con <span class=\"_ _0\"></span>il <span class=\"ff7\">fair value</span>.<span class=\"_ _254\"> </span>Attivit\u00e0 possedute per la di<span class=\"_ _3\"></span>smissione, gruppi in dis<span class=\"_ _3\"></span>missione e<span class=\"_ _254\"> </span>attivit\u00e0 operative cessate<span class=\"_ _254\"> </span>Le <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>renti <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>sedute <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dismiss<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gruppi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>dismission<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>operativ<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cessate <span class=\"_ _3c\"></span>il<span class=\"_ _254\"> </span>cui <span class=\"_ _54\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>contabile<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>sar\u00e0 <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>ecuperato <span class=\"_ _5a\"> </span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _54\"></span>la <span class=\"_ _5a\"> </span>vendita <span class=\"_ _5a\"> </span>piutt<span class=\"_ _0\"></span>osto <span class=\"_ _54\"></span>che <span class=\"_ _5a\"> </span>attraverso <span class=\"_ _5a\"> </span>l\u2019utilizz<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>continuativo, <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>ammorta<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>minor<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>loro <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>netto <span class=\"_ _3c\"></span>contab<span class=\"_ _0\"></span>ile<span class=\"_ _254\"> </span>ed il <span class=\"_ _0\"></span><span class=\"ff7\">fair value<span class=\"_ _0\"></span></span> al <span class=\"_ _0\"></span>netto dei cos<span class=\"_ _0\"></span>ti di vendita; <span class=\"_ _0\"></span>l\u2019eventuale<span class=\"_ _0\"></span> differenza e<span class=\"_ _0\"></span>mersa \u00e8 i<span class=\"_ _0\"></span>mputa<span class=\"_ _0\"></span>ta a c<span class=\"_ _0\"></span>onto economi<span class=\"_ _0\"></span>co come<span class=\"_ _254\"> </span>svalutazione. <span class=\"_ _5a\"> </span>Per <span class=\"_ _5a\"> </span>quan<span class=\"_ _0\"></span>to <span class=\"_ _54\"></span>ri<span class=\"_ _0\"></span>guarda <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>plusvalenze/ <span class=\"_ _5a\"> </span>mi<span class=\"_ _0\"></span>nusvalenze <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ilevate <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>seguito<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span><span class=\"ff7\">fair<span class=\"_ _254\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _5a\"> </span>al <span class=\"_ _54\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dei <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>osti <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>vendita <span class=\"_ _54\"></span>o <span class=\"_ _5a\"> </span>dalla <span class=\"_ _5a\"> </span>dismissione<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _54\"></span>non <span class=\"_ _5a\"> </span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _54\"></span>(o <span class=\"_ _5a\"> </span>gruppi <span class=\"_ _5a\"> </span>in <span class=\"_ _54\"></span>dismiss<span class=\"_ _0\"></span>ione)<span class=\"_ _254\"> </span></span>classificate <span class=\"_ _3f\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201c<span class=\"_ _0\"></span>possedute <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>vendita\u201d <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>sensi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019IFRS <span class=\"_ _3f\"></span>5, <span class=\"_ _3f\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>classifica<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>\u201cAltri <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>icavi/costi<span class=\"_ _254\"> </span>operativi\u201d  oppure  \u201cAltri  proventi/oneri<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>da  partecipazioni\u201d  a  seconda  che <span class=\"_ _50\"> </span>si <span class=\"_ _50\"> </span>tratti<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>specific<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ssets  o <span class=\"_ _50\"> </span>di<span class=\"_ _254\"> </span>partecipazion<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span>Si <span class=\"_ _3f\"></span>evidenz<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>he, <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>\u201c<span class=\"_ _0\"></span>Gruppo <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>dismission<span class=\"_ _0\"></span>e\u201d <span class=\"_ _3f\"></span>(Dis<span class=\"_ _0\"></span>posal <span class=\"_ _3f\"></span>group) <span class=\"_ _3f\"></span>si <span class=\"_ _54\"></span>intend<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>sieme <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _254\"> </span>direttamente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>correlat<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>des<span class=\"_ _0\"></span>tinate <span class=\"_ _5b\"> </span>alla <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ismissione <span class=\"_ _5b\"> </span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>un\u2019un<span class=\"_ _0\"></span>ica <span class=\"_ _5b\"> </span>operaz<span class=\"_ _0\"></span>ione. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5b\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>ope<span class=\"_ _0\"></span>rative<span class=\"_ _254\"> </span>cessate (Discon<span class=\"_ _0\"></span>tinued Op<span class=\"_ _0\"></span>erations) sono<span class=\"_ _0\"></span>, invece, c<span class=\"_ _0\"></span>ostituite da u<span class=\"_ _0\"></span>na significati<span class=\"_ _0\"></span>va componente<span class=\"_ _0\"></span> del Grup<span class=\"_ _0\"></span>po, quale<span class=\"_ _254\"> </span>ad <span class=\"_ _0\"></span>esempio <span class=\"_ _3c\"></span>un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>portante <span class=\"_ _3c\"></span>ramo <span class=\"_ _0\"></span>auto<span class=\"_ _0\"></span>nomo <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>o <span class=\"_ _0\"></span>area<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>geografica<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>controllata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acquisita<span class=\"_ _254\"> </span>esclusivamente<span class=\"_ _0\"></span> in funzione <span class=\"_ _0\"></span>di una rivendita<span class=\"_ _0\"></span>. <span class=\"ff2\"> </span><span class=\"ff2\"><span class=\"_ _1\"> </span></span>I <span class=\"_ _5b\"> </span>dati <span class=\"_ _5b\"> </span>relativi <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _5b\"> </span>no<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>correnti <span class=\"_ _5b\"> </span>possed<span class=\"_ _0\"></span>ute <span class=\"_ _5a\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>dismissione, <span class=\"_ _5b\"> </span>i <span class=\"_ _50\"> </span>gruppi <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>dismissi<span class=\"_ _0\"></span>one <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>attivit\u00e0<span class=\"_ _254\"> </span>operative <span class=\"_ _3c\"></span>cessate <span class=\"_ _3c\"></span>vengono <span class=\"_ _3c\"></span>presentati <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>due <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecifiche <span class=\"_ _3c\"></span>voci <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>patri<span class=\"_ _0\"></span>moniale-finanz<span class=\"_ _0\"></span>iaria: <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _254\"> </span>possedute per la v<span class=\"_ _0\"></span>endita e p<span class=\"_ _0\"></span>assivit\u00e0 direttame<span class=\"_ _0\"></span>nte correl<span class=\"_ _0\"></span>ate alle attivit\u00e0 poss<span class=\"_ _0\"></span>edute per la vend<span class=\"_ _0\"></span>ita. Con <span class=\"_ _4\"></span>esclus<span class=\"_ _0\"></span>ivo <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>ferimento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>perative <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>essate, i<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _4\"></span>econom<span class=\"_ _0\"></span>ici <span class=\"_ _4\"></span>netti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>esse <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>seguiti nel<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>more<span class=\"_ _254\"> </span>del <span class=\"_ _4\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>dismissione,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>plusvalenze/minusval<span class=\"_ _0\"></span>enze <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _4\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dismissio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>stessa<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>corrispondenti<span class=\"_ _254\"> </span>dati <span class=\"_ _56\"> </span>comparativi <span class=\"_ _56\"> </span>dell\u2019esercizio/pe<span class=\"_ _0\"></span>riodo <span class=\"_ _56\"> </span>precedente <span class=\"_ _56\"> </span>vengono <span class=\"_ _55\"> </span>p<span class=\"_ _0\"></span>resentati <span class=\"_ _56\"> </span>in <span class=\"_ _55\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _56\"> </span>specifica <span class=\"_ _56\"> </span>voce <span class=\"_ _55\"> </span>del <span class=\"_ _56\"> </span>conto<span class=\"_ _254\"> </span>economico: \u201cUtile<span class=\"_ _0\"></span>/perdita <span class=\"_ _0\"></span>da attivit\u00e0 opera<span class=\"_ _0\"></span>tive cessate<span class=\"_ _0\"></span>\u201d. Passivit\u00e0 finanziarie<span class=\"_ _254\"> </span>Le <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>classificate <span class=\"_ _3c\"></span>come <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>mortizzato <span class=\"_ _3c\"></span>o <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>equo <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>var<span class=\"_ _0\"></span>iazioni<span class=\"_ _254\"> </span>imputate a <span class=\"_ _4\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>econo<span class=\"_ _0\"></span>mico. Una <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _0\"></span>ria viene <span class=\"_ _4\"></span>cla<span class=\"_ _0\"></span>ssificata al <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>quo <span class=\"_ _3\"></span>con v<span class=\"_ _3\"></span>ariazioni imputate<span class=\"_ _254\"> </span>a conto <span class=\"_ _3\"></span>economico quando \u00e8 posseduta per <span class=\"_ _3\"></span>la negoziazione, rappres<span class=\"_ _0\"></span>enta un <span class=\"_ _3\"></span>derivato o \u00e8 <span class=\"_ _3\"></span>designata come tale al<span class=\"_ _254\"> </span>momento <span class=\"_ _50\"> </span>della  rilevazione  iniziale. <span class=\"_ _5b\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>passivit\u00e0 <span class=\"_ _50\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _50\"> </span>al  f<span class=\"_ _3\"></span>air  v<span class=\"_ _3\"></span>alue <span class=\"_ _50\"> </span>con  variazioni  imputate <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>conto<span class=\"_ _254\"> </span>economico <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>valutate <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>fair <span class=\"_ _3f\"></span>value <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>eventuali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>variazion<span class=\"_ _0\"></span>i, <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>presi <span class=\"_ _3c\"></span>gli <span class=\"_ _3f\"></span>inter<span class=\"_ _0\"></span>essi <span class=\"_ _3c\"></span>passivi<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>rilevate <span class=\"_ _3f\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _56\"> </span>ec<span class=\"_ _0\"></span>onomico. <span class=\"_ _56\"> </span>Le <span class=\"_ _57\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _56\"> </span>passivit\u00e0 <span class=\"_ _57\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _56\"> </span>so<span class=\"_ _0\"></span>no <span class=\"_ _56\"> </span>valutate<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>successi<span class=\"_ _0\"></span>vamente <span class=\"_ _56\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _56\"> </span>costo <span class=\"_ _57\"> </span>ammortizza<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span>utilizzando <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>criterio<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ell\u2019interesse <span class=\"_ _54\"></span>effetti<span class=\"_ _0\"></span>vo. <span class=\"_ _3f\"></span>Gli<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>teressi <span class=\"_ _54\"></span>passivi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>gli <span class=\"_ _54\"></span>utili/perd<span class=\"_ _0\"></span>ite <span class=\"_ _54\"></span>su <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ambi <span class=\"_ _3f\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>rilevati <span class=\"_ _54\"></span>a<span class=\"_ _254\"> </span>conto economic<span class=\"_ _0\"></span>o, cos\u00ec com<span class=\"_ _0\"></span>e gli eventuali ut<span class=\"_ _0\"></span>ili o perdite der<span class=\"_ _0\"></span>ivanti dall\u2019elim<span class=\"_ _0\"></span>inazione<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Il Gruppo proced<span class=\"_ _0\"></span>e all\u2019elim<span class=\"_ _0\"></span>inazione d<span class=\"_ _0\"></span>i una passivit\u00e0 fi<span class=\"_ _0\"></span>nanziaria <span class=\"_ _0\"></span>quando l\u2019obbligaz<span class=\"_ _0\"></span>ione specificata<span class=\"_ _0\"></span> nel contratto<span class=\"_ _254\"> </span>\u00e8 stata ademp<span class=\"_ _0\"></span>iuta o cancella<span class=\"_ _0\"></span>ta. Le <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanzia<span class=\"_ _0\"></span>rie <span class=\"_ _54\"></span>sono <span class=\"_ _54\"> </span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _54\"></span>nelle <span class=\"_ _54\"> </span>voc<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>debiti <span class=\"_ _5a\"> </span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>corrent<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti, <span class=\"_ _54\"></span>altre <span class=\"_ _5a\"> </span>passivit\u00e0 <span class=\"_ _54\"></span>no<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>correnti, d<span class=\"_ _0\"></span>ebiti commercial<span class=\"_ _0\"></span>i, passivit\u00e0 fisc<span class=\"_ _0\"></span>ali ed altre p<span class=\"_ _0\"></span>assivit\u00e0 correnti.<span class=\"_ _0\"></span> Per quant<span class=\"_ _0\"></span>o riguarda i<span class=\"_ _0\"></span> debiti finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _254\"> </span>non correnti <span class=\"_ _0\"></span>e correnti<span class=\"_ _0\"></span> essi <span class=\"_ _0\"></span>comprendono i <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>obbligazionari, <span class=\"_ _0\"></span>i finanzia<span class=\"_ _0\"></span>menti b<span class=\"_ _0\"></span>ancari, gli sc<span class=\"_ _0\"></span>operti di <span class=\"_ _0\"></span>conto<span class=\"_ _254\"> </span>corrente, le passivit\u00e0 verso altri finanzia<span class=\"_ _0\"></span>tori (quali leasing, factoring e debiti secondo IFRS 16), le passivit\u00e0 per<span class=\"_ _254\"> </span>strumenti der<span class=\"_ _0\"></span>ivati di copertu<span class=\"_ _0\"></span>ra e per saldo prezzo <span class=\"_ _0\"></span>su acquisizioni<span class=\"_ _0\"></span>. I <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3\"></span>finanziari, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezi<span class=\"_ _0\"></span>one <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati, <span class=\"_ _3\"></span>sono ril<span class=\"_ _3\"></span>eva<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>iniz<span class=\"_ _0\"></span>ialmente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo che <span class=\"_ _4\"></span>appross<span class=\"_ _0\"></span>ima <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value,<span class=\"_ _254\"> </span>al <span class=\"_ _3c\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>sostenuti <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>perazione. <span class=\"_ _3f\"></span>Successiva<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>iscritti <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>costo <span class=\"_ _3f\"></span>ammortiz<span class=\"_ _0\"></span>zato <span class=\"_ _3c\"></span>portand<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>l\u2019eventuale<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> il <span class=\"_ _3c\"></span>costo <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rimborso <span class=\"_ _3c\"></span>lungo <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>durata <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _254\"> </span>utilizzando il m<span class=\"_ _0\"></span>etodo del ta<span class=\"_ _0\"></span>sso di interesse effe<span class=\"_ _0\"></span>ttivo. I finanz<span class=\"_ _0\"></span>iamenti sono cla<span class=\"_ _0\"></span>ssificati tra<span class=\"_ _0\"></span> le passivit\u00e0 correnti<span class=\"_ _0\"></span> a<span class=\"_ _254\"> </span>meno <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>abb<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span>ritto <span class=\"_ _3c\"></span>incond<span class=\"_ _0\"></span>izionato <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferire <span class=\"_ _3c\"></span>l\u2019e<span class=\"_ _0\"></span>stinzione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>tale <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>alme<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>dod<span class=\"_ _0\"></span>ici<span class=\"_ _254\"> </span>mesi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>opo <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>data <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iferimen<span class=\"_ _0\"></span>to. <span class=\"_ _0\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>leasing<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _3c\"></span>sec<span class=\"_ _0\"></span>ondo <span class=\"_ _0\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>rimand<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>merito <span class=\"_ _50\"> </span>alla  v<span class=\"_ _3\"></span>alutazione<span class=\"_ _0\"></span>, <span class=\"_ _5b\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>paragrafo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cL<span class=\"_ _0\"></span>easing\u201d <span class=\"_ _50\"> </span>delle  p<span class=\"_ _3\"></span>resenti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cNote  illustrative\u201d, <span class=\"_ _50\"> </span>mentre <span class=\"_ _50\"> </span>per  i <span class=\"_ _5b\"> </span>derivati  al<span class=\"_ _254\"> </span>paragrafo \u201cStr<span class=\"_ _0\"></span>umenti finanz<span class=\"_ _0\"></span>iari derivati ed ope<span class=\"_ _0\"></span>razioni d<span class=\"_ _0\"></span>i copertura\u201d.<span class=\"_ _254\"> </span>I <span class=\"_ _0\"></span>debiti <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>put <span class=\"_ _3c\"></span>option <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>iscritti <span class=\"_ _3c\"></span>secondo <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>principi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>IAS <span class=\"_ _3c\"></span>32 <span class=\"_ _3c\"></span>paragraf<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>23, <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>quale <span class=\"_ _3c\"></span>stab<span class=\"_ _0\"></span>ilisce <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span>un <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>contiene <span class=\"_ _0\"></span>l\u2019obbligazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquistare <span class=\"_ _0\"></span>propr<span class=\"_ _0\"></span>i strum<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>rappresentativi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale<span class=\"_ _254\"> </span>(nella <span class=\"_ _3f\"></span>fattispecie <span class=\"_ _3f\"></span>rife<span class=\"_ _0\"></span>ribile <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>pettanza <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>minora<span class=\"_ _0\"></span>nze) <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>mbio <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>disponibilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3c\"></span>liqu<span class=\"_ _0\"></span>ide <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>altre<span class=\"_ _254\"> </span>attivit\u00e0 fi<span class=\"_ _0\"></span>nanziarie <span class=\"_ _0\"></span>d\u00e0 ori<span class=\"_ _0\"></span>gine a<span class=\"_ _0\"></span> una <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ia per <span class=\"_ _0\"></span>il valo<span class=\"_ _0\"></span>re attuale <span class=\"_ _0\"></span>dell\u2019i<span class=\"_ _0\"></span>mporto di <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>(ovver<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>il valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>del prezzo di <span class=\"_ _0\"></span>acquisto a <span class=\"_ _0\"></span>termine, <span class=\"_ _0\"></span>lo Strike Price <span class=\"_ _0\"></span>dell\u2019opzione <span class=\"_ _0\"></span>o altr<span class=\"_ _0\"></span>o importo di <span class=\"_ _0\"></span>rimborso)<span class=\"_ _0\"></span>. Nel<span class=\"_ _254\"> </span>caso di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>\u2019opzione put ceduta<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> passivit\u00e0 <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>ia \u00e8 <span class=\"_ _3\"></span>rilevata inizialmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l valore <span class=\"_ _3\"></span>attuale dello Strike Price<span class=\"_ _254\"> </span>dell\u2019opzione <span class=\"_ _5a\"> </span>ed <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>riclassific<span class=\"_ _0\"></span>ata <span class=\"_ _5a\"> </span>dal <span class=\"_ _5a\"> </span>patrimonio <span class=\"_ _5a\"> </span>netto. <span class=\"_ _5a\"> </span>Suc<span class=\"_ _0\"></span>cessivamente <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>\u00e8 <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span>ta <span class=\"_ _5a\"> </span>in <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onformit\u00e0<span class=\"_ _254\"> </span>all\u2019IFRS 9. In pa<span class=\"_ _0\"></span>rticolare, i<span class=\"_ _0\"></span>n applicazione d<span class=\"_ _0\"></span>i tale princi<span class=\"_ _0\"></span>pio:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>engono <span class=\"_ _3c\"></span>considerate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>come <span class=\"_ _3c\"></span>gi\u00e0 <span class=\"_ _3c\"></span>acquisite <span class=\"_ _3c\"></span>dalla <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ociet\u00e0/Gruppo <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>oggetto <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>opzioni <span class=\"_ _3c\"></span>put <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>edute<span class=\"_ _254\"> </span></span></span>relative <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto di <span class=\"_ _3e\"></span>terz<span class=\"_ _0\"></span>i, <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nche <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>casi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>restino <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo <span class=\"_ _4\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soci <span class=\"_ _3\"></span>terzi i <span class=\"_ _4\"></span>rischi <span class=\"_ _3\"></span>ed <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>benef<span class=\"_ _0\"></span>ici<span class=\"_ _254\"> </span>connessi con la <span class=\"_ _0\"></span>propriet\u00e0 d<span class=\"_ _0\"></span>elle azioni e continu<span class=\"_ _0\"></span>ino a ri<span class=\"_ _0\"></span>manere esposti <span class=\"_ _0\"></span>al rischio di equity;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>iene <span class=\"_ _44\"> </span>iscritto <span class=\"_ _44\"> </span>in <span class=\"_ _44\"> </span>contro<span class=\"_ _0\"></span>partita <span class=\"_ _44\"> </span>a <span class=\"_ _44\"> </span>riserva <span class=\"_ _44\"> </span>di <span class=\"_ _44\"> </span>Patrimonio <span class=\"_ _44\"> </span>netto<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>il <span class=\"_ _44\"> </span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _44\"> </span>derivante <span class=\"_ _44\"> </span>dal <span class=\"_ _44\"> </span>sorgere<span class=\"_ _254\"> </span></span></span>dell\u2019obb<span class=\"_ _0\"></span>ligazione <span class=\"_ _55\"> </span>e <span class=\"_ _56\"> </span>le <span class=\"_ _56\"> </span>eventuali <span class=\"_ _56\"> </span>successive <span class=\"_ _55\"> </span>varia<span class=\"_ _0\"></span>zioni <span class=\"_ _56\"> </span>dello <span class=\"_ _55\"> </span>stess<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>non <span class=\"_ _56\"> </span>dipen<span class=\"_ _0\"></span>denti <span class=\"_ _56\"> </span>dal <span class=\"_ _55\"> </span>sem<span class=\"_ _0\"></span>plice<span class=\"_ _254\"> </span>trascorrere del te<span class=\"_ _0\"></span>mpo;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>engono i<span class=\"_ _0\"></span>mputate a Patri<span class=\"_ _0\"></span>monio netto le<span class=\"_ _0\"></span> variazioni del<span class=\"_ _0\"></span> debito dipend<span class=\"_ _0\"></span>enti dallo scorrere<span class=\"_ _0\"></span> del tempo<span class=\"_ _254\"> </span></span></span>(dell\u2019attu<span class=\"_ _0\"></span>alizzazione dello Str<span class=\"_ _0\"></span>ike Price). <span class=\"ff2\"> <span class=\"_ _1\"> </span></span>Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>e passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _3c\"></span>commerciali, <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>li e <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>passivi<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _254\"> </span>correnti, <span class=\"_ _0\"></span>esse sono<span class=\"_ _0\"></span> isc<span class=\"_ _0\"></span>ritte <span class=\"_ _0\"></span>al valore<span class=\"_ _0\"></span> nomina<span class=\"_ _0\"></span>le ritenuto<span class=\"_ _0\"></span> rap<span class=\"_ _0\"></span>presentativo<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di estin<span class=\"_ _0\"></span>zione; s<span class=\"_ _0\"></span>i se<span class=\"_ _0\"></span>gnala c<span class=\"_ _0\"></span>he<span class=\"_ _254\"> </span>in tali voci non \u00e8 <span class=\"_ _0\"></span>presente u<span class=\"_ _0\"></span>na significativa c<span class=\"_ _0\"></span>omponente d<span class=\"_ _0\"></span>i finanziamento<span class=\"_ _0\"></span>. Strumenti finan<span class=\"_ _3\"></span>ziari derivati ed operazioni di c<span class=\"_ _3\"></span>opertura<span class=\"_ _254\"> </span>Gli  str<span class=\"_ _0\"></span>umenti <span class=\"_ _3d\"> </span>finanziar<span class=\"_ _0\"></span>i  d<span class=\"_ _0\"></span>erivati  s<span class=\"_ _0\"></span>ono <span class=\"_ _3d\"> </span>inizialm<span class=\"_ _0\"></span>ente <span class=\"_ _3d\"> </span>rilevati <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span><span class=\"ff7\">fair <span class=\"_ _3d\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>cui <span class=\"_ _3d\"> </span>sono <span class=\"_ _3d\"> </span>stipulati.<span class=\"_ _254\"> </span>Successivamente <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>periodica<span class=\"_ _0\"></span>mente <span class=\"_ _0\"></span>rivisto <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>sue <span class=\"_ _3c\"></span>variazioni <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>contabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto<span class=\"_ _254\"> </span>economico <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _4\"></span>dell<span class=\"_ _0\"></span>\u2019esercizio. <span class=\"_ _4\"></span>Sono<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>iscritti <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3e\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff1\"> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>passivit\u00e0<span class=\"_ _254\"> </span></span></span>quando <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>negativo. <span class=\"_ _3c\"></span>I <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _0\"></span>incorpora<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>separati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _3c\"></span>contratto <span class=\"_ _3c\"></span>primario <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>conta<span class=\"_ _0\"></span>bilizzati <span class=\"_ _3c\"></span>separatamente<span class=\"_ _254\"> </span>quando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>imario <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>costituisce<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>vengo<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>soddisfatti <span class=\"_ _0\"></span>deter<span class=\"_ _0\"></span>minati<span class=\"_ _254\"> </span>criteri. <span class=\"_ _3c\"></span>Il <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>realizz<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>operazio<span class=\"_ _0\"></span>ni <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _3f\"></span>derivati <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>intento <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>copr<span class=\"_ _0\"></span>irsi <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>rischio<span class=\"_ _254\"> </span>derivante <span class=\"_ _54\"></span>dall\u2019o<span class=\"_ _0\"></span>scillazione <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>prezzi <span class=\"_ _54\"></span>delle <span class=\"_ _54\"></span>materie <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>ime, <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>tassi <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>interesse <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>cambi. <span class=\"_ _54\"></span>I <span class=\"_ _54\"></span>derivati <span class=\"_ _54\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>classificati, coer<span class=\"_ _0\"></span>entemente c<span class=\"_ _0\"></span>on quanto stabilito<span class=\"_ _0\"></span> dall\u2019IFRS 9, com<span class=\"_ _0\"></span>e strumenti di c<span class=\"_ _0\"></span>opertura quand<span class=\"_ _0\"></span>o:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la <span class=\"_ _5b\"> </span>relazione  di <span class=\"_ _5b\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _50\"> </span>consiste <span class=\"_ _50\"> </span>solo <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>strumenti  di <span class=\"_ _5b\"> </span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _5b\"> </span>amm<span class=\"_ _0\"></span>issibili  ed <span class=\"_ _5b\"> </span>elementi  coperti<span class=\"_ _254\"> </span></span></span>ammissibili; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">all\u2019inizio della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>opertura v<span class=\"_ _0\"></span>i \u00e8<span class=\"_ _0\"></span> una<span class=\"_ _0\"></span> des<span class=\"_ _0\"></span>ignazione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>documenta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>formale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>relaz<span class=\"_ _0\"></span>ione<span class=\"_ _254\"> </span></span></span>di <span class=\"_ _54\"></span>copertura<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>obi<span class=\"_ _0\"></span>ettivi <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _54\"></span>nella <span class=\"_ _54\"></span>g<span class=\"_ _0\"></span>estione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>strate<span class=\"_ _0\"></span>gia <span class=\"_ _54\"></span>nell\u2019effettu<span class=\"_ _0\"></span>are <span class=\"_ _54\"></span>la<span class=\"_ _254\"> </span>copertura;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>soddisfa <span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>tti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>quisiti <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>efficaci<span class=\"_ _0\"></span>a (<span class=\"_ _0\"></span>esistenza <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rapporto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span></span></span>l\u2019elemento <span class=\"_ _3f\"></span>cope<span class=\"_ _0\"></span>rto <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strumento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>copertur<span class=\"_ _0\"></span>a, <span class=\"_ _3c\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>credito <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>preval<span class=\"_ _0\"></span>ente <span class=\"_ _3f\"></span>sull<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span>valore risultanti<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dal rapport<span class=\"_ _0\"></span>o economico, il rapporto di copertura \u00e8 il medesimo di quello determinato<span class=\"_ _254\"> </span>dalla <span class=\"_ _55\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>dell\u2019elemento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>coperto <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>Gruppo <span class=\"_ _55\"> </span>effettivamente<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>copre <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>dalla <span class=\"_ _55\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>dello<span class=\"_ _254\"> </span>strumento <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>utilizza<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>effettiv<span class=\"_ _0\"></span>amente <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>copr<span class=\"_ _0\"></span>ire <span class=\"_ _54\"></span>tale <span class=\"_ _5a\"> </span>qu<span class=\"_ _0\"></span>antit\u00e0 <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>elemento<span class=\"_ _254\"> </span>coperto).<span class=\"_ _254\"> </span>Quando i <span class=\"_ _3\"></span>derivati di <span class=\"_ _3\"></span>copert<span class=\"_ _0\"></span>ura <span class=\"_ _3\"></span>coprono il <span class=\"_ _3\"></span>rischio di <span class=\"_ _3\"></span>vari<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del <span class=\"ff7\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> del <span class=\"_ _3\"></span>sotto<span class=\"_ _0\"></span>stante (<span class=\"ff7\">fair <span class=\"_ _3\"></span>value hedge<span class=\"ff1\">),<span class=\"_ _254\"> </span></span></span></span></span>gli stessi sono rilevati al valore equo con imputaz<span class=\"_ _0\"></span>ione a conto economico degli effetti della variazione<span class=\"_ _0\"></span> di valore<span class=\"_ _254\"> </span>dello <span class=\"_ _54\"></span>strumento <span class=\"_ _54\"></span>volta <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>compe<span class=\"_ _0\"></span>nsare <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>variazione, <span class=\"_ _54\"></span>tipic<span class=\"_ _0\"></span>amente <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>egno <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontrario, <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sott<span class=\"_ _0\"></span>ostante<span class=\"_ _254\"> </span>coperto. Quando i derivati coprono il rischio di variazio<span class=\"_ _0\"></span>ne dei flussi di <span class=\"_ _3\"></span>cassa d<span class=\"_ _0\"></span>el sottostante (<span class=\"ff7\">cash flow hedge</span>),<span class=\"_ _254\"> </span>la <span class=\"_ _3d\"> </span>quota <span class=\"_ _3d\"> </span>e<span class=\"_ _0\"></span>fficace <span class=\"_ _3d\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>var<span class=\"_ _0\"></span>iazioni <span class=\"_ _3d\"> </span>del <span class=\"_ _55\"> </span><span class=\"ff7\">fair <span class=\"_ _3d\"> </span>valu<span class=\"_ _0\"></span>e</span>  d<span class=\"_ _0\"></span>ei <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>erivati <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _55\"> </span>inizialmente <span class=\"_ _55\"> </span>rilevata <span class=\"_ _3d\"> </span>a <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _3d\"> </span>netto<span class=\"_ _254\"> </span>(contabilizza<span class=\"_ _0\"></span>ta <span class=\"_ _3d\"> </span>tra<span class=\"_ _0\"></span>mite <span class=\"_ _3d\"> </span>\u201c<span class=\"ff7\">oth<span class=\"_ _0\"></span>er <span class=\"_ _3d\"> </span>compr<span class=\"_ _0\"></span>ehensive <span class=\"_ _55\"> </span>income</span>\u201d) <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _55\"> </span>imputata <span class=\"_ _55\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>econom<span class=\"_ _0\"></span>ico<span class=\"_ _254\"> </span>coerentemente a<span class=\"_ _0\"></span>gli effetti e<span class=\"_ _0\"></span>conomici prodotti<span class=\"_ _0\"></span> dall\u2019operaz<span class=\"_ _0\"></span>ione coperta.<span class=\"_ _254\"> </span>Le <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>riazioni  del <span class=\"_ _5b\"> </span><span class=\"ff7\">fai<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _50\"> </span>dei <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>erivati  che <span class=\"_ _5b\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>presentano  i <span class=\"_ _5b\"> </span>re<span class=\"_ _0\"></span>quisiti <span class=\"_ _50\"> </span>formali<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>essere <span class=\"_ _50\"> </span>considera<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span>copertura ai fin<span class=\"_ _0\"></span>i IFRS sono rilevate<span class=\"_ _0\"></span> a conto econo<span class=\"_ _0\"></span>mico.<span class=\"_ _254\"> </span>Azioni proprie<span class=\"_ _254\"> </span>Le <span class=\"_ _3c\"></span>azioni <span class=\"_ _3c\"></span>proprie <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>riduzione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _3c\"></span>netto. <span class=\"_ _3c\"></span>Il <span class=\"_ _3c\"></span>costo <span class=\"_ _3f\"></span>originario <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>propr<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>gli<span class=\"_ _254\"> </span>effetti  economici <span class=\"_ _50\"> </span>derivanti<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>dalle  eventuali  vendite <span class=\"_ _50\"> </span>successive  sono  parimenti  rilevati <span class=\"_ _50\"> </span>come  movimenti  di<span class=\"_ _254\"> </span>patrimonio netto<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Fondi Il Gruppo rileva nella voce fond<span class=\"_ _0\"></span>i rischi ed oneri (correnti<span class=\"_ _0\"></span> e n<span class=\"_ _3\"></span>on correnti)<span class=\"_ _0\"></span> gli accantonamenti<span class=\"_ _0\"></span> effettuati a fronte<span class=\"_ _254\"> </span>di  obbligazioni  attuali,  legali <span class=\"_ _50\"> </span>o  implicite,  legate  ad <span class=\"_ _50\"> </span>eventi  passati  al <span class=\"_ _50\"> </span>sussistere  di  due  p<span class=\"_ _3\"></span>recise  condizion<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>rappresentate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(i<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>eleva<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>robabilit\u00e0 <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>tem<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>enda <span class=\"_ _3c\"></span>necessa<span class=\"_ _0\"></span>rio <span class=\"_ _3c\"></span>l\u2019impie<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isorse <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>Gruppo<span class=\"_ _254\"> </span>per <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>oddisfare <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>tesse <span class=\"_ _5a\"> </span>e <span class=\"_ _50\"> </span>(ii) <span class=\"_ _5b\"> </span>nel <span class=\"_ _5b\"> </span>caso <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>possibile <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span>ffettuare <span class=\"_ _5b\"> </span>una <span class=\"_ _5b\"> </span>stima<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>atte<span class=\"_ _0\"></span>ndibile <span class=\"_ _5b\"> </span>dell\u2019a<span class=\"_ _0\"></span>mmontare <span class=\"_ _5b\"> </span>delle<span class=\"_ _254\"> </span>obbligazioni <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>questione. <span class=\"_ _5a\"> </span>Gli <span class=\"_ _54\"></span>sta<span class=\"_ _0\"></span>nziament<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>rifletto<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>la <span class=\"_ _54\"> </span>mi<span class=\"_ _0\"></span>gliore <span class=\"_ _5a\"> </span>stima <span class=\"_ _5a\"> </span>possibile <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>ffettuata <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>gli<span class=\"_ _254\"> </span>elementi a <span class=\"_ _3\"></span>disposizi<span class=\"_ _0\"></span>one. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>vengono riesaminati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d ogni <span class=\"_ _3\"></span>data di <span class=\"_ _3\"></span>riferimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el bilancio <span class=\"_ _3\"></span>ed eventualmente<span class=\"_ _254\"> </span>rettificati <span class=\"_ _55\"> </span>per <span class=\"_ _55\"> </span>r<span class=\"_ _3\"></span>iflette<span class=\"_ _0\"></span>re <span class=\"_ _3d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>miglior <span class=\"_ _55\"> </span>stima<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>corrente<span class=\"_ _0\"></span>; <span class=\"_ _55\"> </span>eventuali <span class=\"_ _3d\"> </span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>stima <span class=\"_ _3d\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>riflesse <span class=\"_ _3d\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>cont<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>economico <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>avvenuta. <span class=\"_ _0\"></span>Quand<span class=\"_ _0\"></span>o l\u2019<span class=\"_ _0\"></span>effetto fina<span class=\"_ _0\"></span>nziario <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tempo \u00e8 <span class=\"_ _0\"></span>signif<span class=\"_ _0\"></span>icativo e<span class=\"_ _254\"> </span>le <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>ate <span class=\"_ _55\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>pagamento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>obb<span class=\"_ _0\"></span>ligazioni <span class=\"_ _55\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>stim<span class=\"_ _0\"></span>abili, <span class=\"_ _55\"> </span>l\u2019a<span class=\"_ _0\"></span>ccantonamento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _56\"> </span>oggetto <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>attu<span class=\"_ _0\"></span>alizzazione<span class=\"_ _254\"> </span>utilizzando <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>sconto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iflette <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lutazione <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrente <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>costo <span class=\"_ _3f\"></span>del <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>naro <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lazione <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>t<span class=\"_ _0\"></span>empo.<span class=\"_ _254\"> </span>L\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>nesso <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>trascorrere <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mpo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>mputato <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>\u201cProvent<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>finanziari e O<span class=\"_ _0\"></span>neri finanziar<span class=\"_ _0\"></span>i e differenze<span class=\"_ _0\"></span> cambio\u201d. In <span class=\"_ _3\"></span>caso di cause legali, <span class=\"_ _3\"></span>l\u2019ammon<span class=\"_ _0\"></span>tare dei <span class=\"_ _3\"></span>fondi viene determinato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sulla base delle v<span class=\"_ _3\"></span>aluta<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>dei rischi al fine <span class=\"_ _3\"></span>di<span class=\"_ _254\"> </span>determinare <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>probabi<span class=\"_ _0\"></span>lit\u00e0, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>tempistica<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>gli <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>porti <span class=\"_ _3f\"></span>coinvolti. <span class=\"_ _54\"></span>Quando <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>relati<span class=\"_ _0\"></span>va <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>immobili,<span class=\"_ _254\"> </span>impianti <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>mac<span class=\"_ _0\"></span>chinari <span class=\"_ _5b\"> </span>(pe<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>esempio <span class=\"_ _5b\"> </span>smant<span class=\"_ _0\"></span>ellamento <span class=\"_ _50\"> </span>e <span class=\"_ _5a\"> </span>ri<span class=\"_ _0\"></span>pristino <span class=\"_ _5b\"> </span>siti), <span class=\"_ _50\"> </span>il <span class=\"_ _5a\"> </span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5b\"> </span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>contro<span class=\"_ _0\"></span>partita<span class=\"_ _254\"> </span>all\u2019attivit\u00e0<span class=\"_ _0\"></span> cui si riferisce e l\u2019<span class=\"_ _0\"></span>imputazione a c<span class=\"_ _0\"></span>onto economico<span class=\"_ _0\"></span> avviene attr<span class=\"_ _0\"></span>averso il process<span class=\"_ _0\"></span>o di ammortamento. Nelle note al b<span class=\"_ _0\"></span>ilancio vengon<span class=\"_ _0\"></span>o illustrate le pass<span class=\"_ _0\"></span>ivit\u00e0 potenziali s<span class=\"_ _0\"></span>ignificative ra<span class=\"_ _0\"></span>ppresenta<span class=\"_ _0\"></span>te da: -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">obbligaz<span class=\"_ _0\"></span>ioni possi<span class=\"_ _0\"></span>bili <span class=\"_ _0\"></span>(ma <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>probabili) <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>eventi <span class=\"_ _0\"></span>passati<span class=\"_ _0\"></span>, la <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i es<span class=\"_ _0\"></span>istenza <span class=\"_ _0\"></span>sar\u00e0 <span class=\"_ _0\"></span>conferma<span class=\"_ _0\"></span>ta<span class=\"_ _254\"> </span></span></span>solo al verifi<span class=\"_ _0\"></span>carsi o meno di<span class=\"_ _0\"></span> uno o pi\u00f9 eventi futu<span class=\"_ _0\"></span>ri non to<span class=\"_ _0\"></span>talmente sotto il c<span class=\"_ _0\"></span>ontrollo dell\u2019i<span class=\"_ _0\"></span>mpresa; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">obbligaz<span class=\"_ _0\"></span>ioni <span class=\"_ _58\"> </span>attuali <span class=\"_ _5c\"> </span>deriv<span class=\"_ _0\"></span>anti <span class=\"_ _58\"> </span>da <span class=\"_ _5c\"> </span>eventi <span class=\"_ _5c\"> </span>passati <span class=\"_ _5c\"> </span>il <span class=\"_ _5c\"> </span>cui <span class=\"_ _5c\"> </span>ammontare <span class=\"_ _5c\"> </span>non <span class=\"_ _5c\"> </span>pu\u00f2<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>essere <span class=\"_ _5c\"> </span>stimato<span class=\"_ _254\"> </span></span></span>attendibilmente o <span class=\"_ _0\"></span>il cui adempi<span class=\"_ _0\"></span>mento potreb<span class=\"_ _0\"></span>be non essere oneroso<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Benefici ai dipendenti<span class=\"_ _254\"> </span>Benefici a br<span class=\"_ _0\"></span>eve termin<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>I <span class=\"_ _3\"></span>benefici ai <span class=\"_ _3\"></span>dipendent<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> brev<span class=\"_ _3\"></span>e termine <span class=\"_ _3\"></span>sono contabilizzati a conto <span class=\"_ _3\"></span>economico nel <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>viene prestata<span class=\"_ _254\"> </span>l\u2019attivit\u00e0 la<span class=\"_ _0\"></span>vorativa.<span class=\"_ _254\"> </span>Benefici succe<span class=\"_ _0\"></span>ssivi al r<span class=\"_ _0\"></span>apporto di lavo<span class=\"_ _0\"></span>ro<span class=\"_ _254\"> </span>I dipendenti <span class=\"_ _0\"></span>delle soc<span class=\"_ _0\"></span>iet\u00e0 d<span class=\"_ _0\"></span>el Gruppo <span class=\"_ _0\"></span>fruiscono d<span class=\"_ _0\"></span>i benefici <span class=\"_ _0\"></span>in coinciden<span class=\"_ _0\"></span>za o suc<span class=\"_ _0\"></span>cessivi alla<span class=\"_ _0\"></span> fine del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>lavoro, <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"></span>possono<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>essere<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>piani <span class=\"_ _5a\"> </span>pensionistici <span class=\"_ _5a\"> </span>a <span class=\"_ _54\"></span>contr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _5a\"> </span>definita <span class=\"_ _54\"> </span>op<span class=\"_ _0\"></span>pure <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>benefici <span class=\"_ _5a\"> </span>definiti, <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>altri<span class=\"_ _254\"> </span>benefici a <span class=\"_ _3\"></span>lungo termine, secondo le <span class=\"_ _3\"></span>condizion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>atiche locali dei <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>aesi in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ui tali <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 operano. La <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _254\"> </span>relativa, <span class=\"_ _5a\"> </span>al <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>delle <span class=\"_ _5a\"> </span>eve<span class=\"_ _0\"></span>ntuali <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>a <span class=\"_ _5a\"> </span>serviz<span class=\"_ _0\"></span>io <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>iano, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>deter<span class=\"_ _0\"></span>minata <span class=\"_ _5a\"> </span>sulla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>base <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>ipotesi <span class=\"_ _5a\"> </span>attu<span class=\"_ _0\"></span>ariali<span class=\"_ _254\"> </span>stimando <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>ammontare <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3e\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _4\"></span>futu<span class=\"_ _0\"></span>ri <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dipendenti <span class=\"_ _3\"></span>hanno <span class=\"_ _4\"></span>matura<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _4\"></span>(c<span class=\"_ _0\"></span>.d. <span class=\"_ _4\"></span>metodo<span class=\"_ _254\"> </span>di <span class=\"_ _0\"></span>proiezione <span class=\"_ _0\"></span>unitar<span class=\"_ _0\"></span>ia del <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>dito). <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenza <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>maturaz<span class=\"_ _0\"></span>ione d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>diritto e la valuta<span class=\"_ _0\"></span>zione \u00e8 effettua<span class=\"_ _0\"></span>ta da un att<span class=\"_ _0\"></span>uario indipendente <span class=\"_ _0\"></span>per tutte le soci<span class=\"_ _0\"></span>et\u00e0 del Gruppo.<span class=\"_ _254\"> </span>Il <span class=\"_ _3c\"></span>tratta<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>piani <span class=\"_ _3f\"></span>pensionistic<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3f\"></span>altri <span class=\"_ _3f\"></span>benefici<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>successivi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>rapporto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span>voro <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>pende<span class=\"_ _254\"> </span>dalla natura<span class=\"_ _0\"></span> degli stessi.<span class=\"_ _254\"> </span>I <span class=\"_ _4\"></span>pia<span class=\"_ _0\"></span>ni <span class=\"_ _4\"></span>a contribuzione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>definita<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>piani <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>enefici successivi <span class=\"_ _4\"></span>alla fine <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>rapporto di <span class=\"_ _4\"></span>lavoro in <span class=\"_ _4\"></span>base ai <span class=\"_ _4\"></span>quali<span class=\"_ _254\"> </span>le <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"></span>vers<span class=\"_ _0\"></span>ano <span class=\"_ _54\"></span>contribuzion<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>fiss<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"> </span>un\u2019e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _3f\"></span>g<span class=\"_ _0\"></span>iuridicamente<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span>stinta <span class=\"_ _54\"></span>su <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>obbligator<span class=\"_ _0\"></span>ia,<span class=\"_ _254\"> </span>contrattu<span class=\"_ _0\"></span>ale o <span class=\"_ _0\"></span>volontaria senza<span class=\"_ _0\"></span> che es<span class=\"_ _0\"></span>istano ob<span class=\"_ _0\"></span>bligazioni <span class=\"_ _0\"></span>legali o <span class=\"_ _0\"></span>implicite a<span class=\"_ _0\"></span>d effet<span class=\"_ _0\"></span>tuare versam<span class=\"_ _0\"></span>enti ag<span class=\"_ _0\"></span>giuntivi<span class=\"_ _254\"> </span>se <span class=\"_ _3f\"></span>l\u2019e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>dovesse <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>tenere <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _54\"></span>sufficienti<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>gare <span class=\"_ _3f\"></span>tu<span class=\"_ _0\"></span>tti <span class=\"_ _54\"></span>i <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _54\"></span>pens<span class=\"_ _0\"></span>ionistici <span class=\"_ _54\"></span>maturati <span class=\"_ _54\"></span>relati<span class=\"_ _0\"></span>vi<span class=\"_ _254\"> </span>all\u2019attivit\u00e0<span class=\"_ _0\"></span> lavora<span class=\"_ _0\"></span>tiva svolt<span class=\"_ _0\"></span>a nell\u2019<span class=\"_ _0\"></span>esercizio c<span class=\"_ _0\"></span>orrente <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>quelli pr<span class=\"_ _0\"></span>ecedenti. <span class=\"_ _0\"></span>I co<span class=\"_ _0\"></span>ntributi <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>versare <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>a conto econo<span class=\"_ _0\"></span>mico sulla base d<span class=\"_ _0\"></span>el principio della c<span class=\"_ _0\"></span>ompetenza e c<span class=\"_ _0\"></span>lassificati tra i <span class=\"_ _0\"></span>costi del persona<span class=\"_ _0\"></span>le. I <span class=\"_ _0\"></span>piani <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>nefici <span class=\"_ _0\"></span>def<span class=\"_ _0\"></span>initi <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>pian<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>benefici <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>rapporto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>lavoro <span class=\"_ _3c\"></span>diversi <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>piani<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>contribuz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"></span>definita. L\u2019obbligazione <span class=\"_ _4\"></span>a finanziare <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _3e\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>piani pen<span class=\"_ _3\"></span>sioni<span class=\"_ _0\"></span>stici <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>definiti ed <span class=\"_ _3e\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>relati<span class=\"_ _0\"></span>vo<span class=\"_ _254\"> </span>costo <span class=\"_ _5b\"> </span>annuo <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>conto <span class=\"_ _5a\"> </span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>dete<span class=\"_ _0\"></span>rminati <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>valut<span class=\"_ _0\"></span>azioni <span class=\"_ _5a\"> </span>at<span class=\"_ _0\"></span>tuariali <span class=\"_ _5a\"> </span>ind<span class=\"_ _0\"></span>ipendenti<span class=\"_ _254\"> </span>utilizzando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>proiezione <span class=\"_ _0\"></span>unitaria <span class=\"_ _0\"></span>del c<span class=\"_ _0\"></span>redito <span class=\"_ _0\"></span>(<span class=\"ff7\">Projected <span class=\"_ _0\"></span>Unit <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Method</span>), <span class=\"_ _0\"></span>in funz<span class=\"_ _0\"></span>ione d<span class=\"_ _0\"></span>i un<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>o <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ttori <span class=\"_ _3\"></span>quali <span class=\"_ _4\"></span>l\u2019et\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ervizio <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>retribuzio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>futura <span class=\"_ _3\"></span>prevista. <span class=\"_ _3\"></span>Gli <span class=\"_ _4\"></span>uti<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>erdite <span class=\"_ _4\"></span>attu<span class=\"_ _0\"></span>ariali <span class=\"_ _3\"></span>relativi<span class=\"_ _254\"> </span>ai piani a benefici definiti derivant<span class=\"_ _0\"></span>i da v<span class=\"_ _3\"></span>ariazion<span class=\"_ _0\"></span>i delle ipotesi attuariali e delle retti<span class=\"_ _0\"></span>fiche <span class=\"_ _3\"></span>basate sull\u2019<span class=\"_ _0\"></span>esperienza<span class=\"_ _254\"> </span>passata sono <span class=\"_ _3\"></span>rilevati immed<span class=\"_ _0\"></span>iatamente nel p<span class=\"_ _3\"></span>eriod<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>in cui <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>orgono nel <span class=\"_ _3\"></span>conto economico complessivo e non <span class=\"_ _3\"></span>sono<span class=\"_ _254\"> </span>mai <span class=\"_ _3f\"></span>cla<span class=\"_ _0\"></span>ssificati <span class=\"_ _54\"></span>a <span class=\"_ _3f\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _54\"></span>nei <span class=\"_ _54\"></span>periodi <span class=\"_ _54\"></span>success<span class=\"_ _0\"></span>ivi. <span class=\"_ _3f\"></span>Le <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>benefi<span class=\"_ _0\"></span>ci <span class=\"_ _54\"></span>successivi <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>lavoro rilevate in<span class=\"_ _3\"></span> bilancio rappresentano il v<span class=\"_ _3\"></span>alore attuale delle passivit\u00e0 p<span class=\"_ _3\"></span>er i pi<span class=\"_ _3\"></span>ani a benefici <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>efiniti rettificate<span class=\"_ _254\"> </span>per ten<span class=\"_ _0\"></span>ere c<span class=\"_ _0\"></span>onto d<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>attua<span class=\"_ _0\"></span>riali <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ridotte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value<span class=\"_ _0\"></span> delle<span class=\"_ _0\"></span> atti<span class=\"_ _0\"></span>vit\u00e0 a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ervizio<span class=\"_ _254\"> </span>del <span class=\"_ _5b\"> </span>piano, <span class=\"_ _5b\"> </span>se <span class=\"_ _50\"> </span>esistenti. <span class=\"_ _50\"> </span>Eventuali <span class=\"_ _5b\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>nette <span class=\"_ _5b\"> </span>deter<span class=\"_ _0\"></span>minate <span class=\"_ _5b\"> </span>applic<span class=\"_ _0\"></span>ando <span class=\"_ _5b\"> </span>questo <span class=\"_ _50\"> </span>calcolo<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>iscritte <span class=\"_ _5b\"> </span>fino <span class=\"_ _5b\"> </span>a<span class=\"_ _254\"> </span>concorrenza <span class=\"_ _5f\"> </span>delle <span class=\"_ _5f\"> </span>perdite <span class=\"_ _5c\"> </span>a<span class=\"_ _0\"></span>ttuariali <span class=\"_ _5c\"> </span>e <span class=\"_ _5f\"> </span>del <span class=\"_ _5c\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5f\"> </span>relativo <span class=\"_ _5c\"> </span>a <span class=\"_ _5f\"> </span>prestazion<span class=\"_ _0\"></span>i <span class=\"_ _5c\"> </span>pr<span class=\"_ _0\"></span>egresse <span class=\"_ _5c\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>r<span class=\"_ _0\"></span>iconosciuti<span class=\"_ _254\"> </span>precedenteme<span class=\"_ _0\"></span>nte, oltre<span class=\"_ _0\"></span> al v<span class=\"_ _0\"></span>alore attu<span class=\"_ _0\"></span>ale dei<span class=\"_ _0\"></span> rimbor<span class=\"_ _0\"></span>si d<span class=\"_ _0\"></span>isponibili <span class=\"_ _0\"></span>e delle <span class=\"_ _0\"></span>riduzioni <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>contribuzioni<span class=\"_ _0\"></span> future <span class=\"_ _0\"></span>al<span class=\"_ _254\"> </span>piano. <span class=\"_ _0\"></span>I cos<span class=\"_ _0\"></span>ti rela<span class=\"_ _0\"></span>tivi ai <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>classificati <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>osti d<span class=\"_ _0\"></span>el persona<span class=\"_ _0\"></span>le ad<span class=\"_ _0\"></span> eccezi<span class=\"_ _0\"></span>one dei <span class=\"_ _0\"></span>costi<span class=\"_ _254\"> </span>relativi <span class=\"_ _44\"> </span>all\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>del <span class=\"_ _44\"> </span>valore <span class=\"_ _44\"> </span>attuale <span class=\"_ _44\"> </span>dell\u2019<span class=\"_ _0\"></span>obbligazione <span class=\"_ _44\"> </span>derivanti <span class=\"_ _44\"> </span>dall\u2019a<span class=\"_ _0\"></span>vvicinarsi <span class=\"_ _44\"> </span>del <span class=\"_ _44\"> </span>momento <span class=\"_ _44\"> </span>del<span class=\"_ _254\"> </span>pagamento dei be<span class=\"_ _0\"></span>nefici che <span class=\"_ _0\"></span>sono classificati <span class=\"_ _0\"></span>fra gli oner<span class=\"_ _0\"></span>i finanziari.<span class=\"_ _254\"> </span>Per <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>guarda <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _4\"></span>italia<span class=\"_ _0\"></span>ne, <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>trattamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _4\"></span>dovuto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>dipend<span class=\"_ _0\"></span>enti, <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>sensi <span class=\"_ _4\"></span>dell\u2019a<span class=\"_ _0\"></span>rticolo<span class=\"_ _254\"> </span>2120 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>Codice <span class=\"_ _0\"></span>civile<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>era <span class=\"_ _3c\"></span>considerato <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ino <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _3c\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>2006 <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>piano <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>efiniti. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>disciplina<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>tale fo<span class=\"_ _0\"></span>ndo \u00e8 s<span class=\"_ _0\"></span>tata profonda<span class=\"_ _0\"></span>mente mod<span class=\"_ _0\"></span>ificata d<span class=\"_ _0\"></span>alla Legge <span class=\"_ _0\"></span>27 dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2006, n.29<span class=\"_ _0\"></span>6 (\u201cLegge f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _0\"></span>2007\u201d<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>e <span class=\"_ _0\"></span>succ<span class=\"_ _0\"></span>essivi <span class=\"_ _0\"></span>Decreti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>Regolamenti<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>In <span class=\"_ _3c\"></span>particolare<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>uove <span class=\"_ _0\"></span>dispos<span class=\"_ _0\"></span>izioni <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>imposto<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _0\"></span>aventi<span class=\"_ _254\"> </span>un organico superiore ai 50 dipendenti alla data di introduz<span class=\"_ _0\"></span>ione della riforma, di <span class=\"_ _3\"></span>considerare<span class=\"_ _0\"></span> il trattamento di<span class=\"_ _254\"> </span>fine <span class=\"_ _3c\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _3c\"></span>un <span class=\"_ _3f\"></span>piano <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _3f\"></span>definiti <span class=\"_ _3f\"></span>esclusiva<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>quote <span class=\"_ _3f\"></span>matur<span class=\"_ _0\"></span>ate <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nteriormente <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>1\u00b0 <span class=\"_ _3f\"></span>gennai<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>2007 <span class=\"_ _3c\"></span>(e <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>ancora <span class=\"_ _3c\"></span>li<span class=\"_ _0\"></span>quidate <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>bi<span class=\"_ _0\"></span>lancio), <span class=\"_ _3c\"></span>mentre <span class=\"_ _3f\"></span>successi<span class=\"_ _0\"></span>vamente <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>tale <span class=\"_ _3f\"></span>data <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>assim<span class=\"_ _0\"></span>ilarlo <span class=\"_ _3c\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un<span class=\"_ _254\"> </span>piano <span class=\"_ _44\"> </span>a <span class=\"_ _44\"> </span>contribuz<span class=\"_ _0\"></span>ione <span class=\"_ _44\"> </span>definita. <span class=\"_ _44\"> </span>In <span class=\"_ _44\"> </span>co<span class=\"_ _0\"></span>nseguenza, <span class=\"_ _44\"> </span>le <span class=\"_ _44\"> </span>quote <span class=\"_ _44\"> </span>di <span class=\"_ _44\"> </span>tratta<span class=\"_ _0\"></span>mento <span class=\"_ _44\"> </span>di <span class=\"_ _44\"> </span>fine <span class=\"_ _44\"> </span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _44\"> </span>maturate<span class=\"_ _254\"> </span>successivamente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>tale <span class=\"_ _5b\"> </span>data <span class=\"_ _5a\"> </span>assumono <span class=\"_ _5b\"> </span>la <span class=\"_ _5a\"> </span>natura <span class=\"_ _5b\"> </span>relativa <span class=\"_ _5a\"> </span>ai <span class=\"_ _5a\"> </span>piani <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>contribuzio<span class=\"_ _0\"></span>ne <span class=\"_ _5a\"> </span>definita, <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>esclusione<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span>pertanto,  d<span class=\"_ _0\"></span>i  componenti<span class=\"_ _0\"></span>  di  stima  attu<span class=\"_ _0\"></span>ariale  nella  de<span class=\"_ _0\"></span>terminazion<span class=\"_ _0\"></span>e  del  costo<span class=\"_ _0\"></span>  di  competenza.<span class=\"_ _0\"></span>  Le  quote  d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>trattamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>fine <span class=\"_ _5a\"> </span>rapporto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>maturate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>fino <span class=\"_ _54\"></span>al <span class=\"_ _5a\"> </span>31 <span class=\"_ _5a\"> </span>dicembre <span class=\"_ _5a\"> </span>2006 <span class=\"_ _54\"></span>riman<span class=\"_ _0\"></span>gono <span class=\"_ _54\"></span>val<span class=\"_ _0\"></span>utate <span class=\"_ _54\"></span>quali<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>piani <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>benefici<span class=\"_ _254\"> </span>definiti <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>procedi<span class=\"_ _0\"></span>menti <span class=\"_ _55\"> </span>attuariali, <span class=\"_ _55\"> </span>esclud<span class=\"_ _0\"></span>endo, <span class=\"_ _55\"> </span>per\u00f2 <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>calcolo <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>componente <span class=\"_ _55\"> </span>relati<span class=\"_ _0\"></span>va <span class=\"_ _3d\"> </span>ai<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>futuri<span class=\"_ _254\"> </span>incrementi salar<span class=\"_ _0\"></span>iali.<span class=\"_ _254\"> </span>Pagamenti basati su azioni<span class=\"_ _254\"> </span>Il <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>iano LTI <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>20-2022 a <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>vore <span class=\"_ _3\"></span>degli amministratori e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ipendenti riconosce <span class=\"_ _3\"></span>un i<span class=\"_ _3\"></span>ncentivo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>mon<span class=\"_ _0\"></span>etario correlato<span class=\"_ _254\"> </span>al <span class=\"_ _56\"> </span>raggiungimento <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>determinat<span class=\"_ _0\"></span>i <span class=\"_ _56\"> </span>obiettivi <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>performanc<span class=\"_ _0\"></span>e <span class=\"_ _56\"> </span>e <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>crea<span class=\"_ _0\"></span>zione <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>valore <span class=\"_ _56\"> </span>per <span class=\"_ _56\"> </span>gli <span class=\"_ _56\"> </span>Azionisti,<span class=\"_ _254\"> </span>subordinata<span class=\"_ _0\"></span>mente all\u2019avv<span class=\"_ _0\"></span>erarsi d<span class=\"_ _0\"></span>elle condizion<span class=\"_ _0\"></span>i di <span class=\"_ _0\"></span>accesso (<span class=\"_ _0\"></span>\u201cGate\u201d) e <span class=\"_ _0\"></span>del per<span class=\"_ _0\"></span>durare d<span class=\"_ _0\"></span>el rapporto<span class=\"_ _0\"></span> di la<span class=\"_ _0\"></span>voro con<span class=\"_ _254\"> </span>il Gru<span class=\"_ _0\"></span>ppo. Il P<span class=\"_ _0\"></span>iano pre<span class=\"_ _0\"></span>vede, in<span class=\"_ _0\"></span>oltre, che u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>parte di <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>incentivi <span class=\"_ _0\"></span>sia ind<span class=\"_ _0\"></span>icizzata a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>rendimento d<span class=\"_ _0\"></span>ei titoli <span class=\"_ _0\"></span>della<span class=\"_ _254\"> </span>Capogruppo. <span class=\"_ _54\"></span>Si <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _54\"></span>provve<span class=\"_ _0\"></span>duto <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>valutare<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>alue</span> <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>servizi<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>prestati <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3f\"></span>assunte<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ccordo <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _254\"> </span>quanto <span class=\"_ _5a\"> </span>pre<span class=\"_ _0\"></span>visto <span class=\"_ _5a\"> </span>dall\u2019IFRS <span class=\"_ _5b\"> </span>2. <span class=\"_ _5a\"> </span>Tale <span class=\"_ _5a\"> </span><span class=\"ff7\">fai<span class=\"_ _0\"></span>r <span class=\"_ _5a\"> </span>value</span> <span class=\"_ _5a\"> </span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _5a\"> </span>imputato<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>economico <span class=\"_ _5b\"> </span>come <span class=\"_ _5a\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>ba<span class=\"_ _0\"></span>se <span class=\"_ _5a\"> </span>del<span class=\"_ _254\"> </span>periodo <span class=\"_ _3d\"> </span>di  mat<span class=\"_ _0\"></span>urazione <span class=\"_ _3d\"> </span>con  contr<span class=\"_ _0\"></span>opartita  u<span class=\"_ _0\"></span>n  debit<span class=\"_ _0\"></span>o  iscritto<span class=\"_ _0\"></span>  nelle<span class=\"_ _0\"></span>  \u201cAltre <span class=\"_ _3d\"> </span>passi<span class=\"_ _0\"></span>vit\u00e0  corre<span class=\"_ _0\"></span>nti\u201d.  Il <span class=\"_ _3d\"> </span>Piano <span class=\"_ _3d\"> </span>di<span class=\"_ _254\"> </span>Performances Shar<span class=\"_ _0\"></span>e 2023-2025 a favore degli amministra<span class=\"_ _0\"></span>tori e dipendenti riconosce invece la maturazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _254\"> </span>azioni <span class=\"_ _5a\"> </span>della <span class=\"_ _5b\"> </span>Capogruppo <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>raggiungimento<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>determinati <span class=\"_ _5b\"> </span>obiettivi <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>performance, <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>omprensivi <span class=\"_ _5a\"> </span>anc<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span>obiettivi ESG, sub<span class=\"_ _0\"></span>ordinatamente<span class=\"_ _0\"></span> al perdurare del ra<span class=\"_ _0\"></span>pporto di lavo<span class=\"_ _0\"></span>ro con il Grupp<span class=\"_ _0\"></span>o. Si \u00e8 provveduto<span class=\"_ _0\"></span> a valutare<span class=\"_ _254\"> </span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ervizi <span class=\"_ _0\"></span>prestati <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _0\"></span>assunte <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>accordo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dall\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2. <span class=\"_ _0\"></span>Tale <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value<span class=\"_ _254\"> </span>viene <span class=\"_ _3f\"></span>imputa<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>come <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>sulla <span class=\"_ _54\"></span>base <span class=\"_ _54\"></span>del <span class=\"_ _3f\"></span>periodo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>matura<span class=\"_ _0\"></span>zione <span class=\"_ _3f\"></span>con <span class=\"_ _54\"></span>contropartita <span class=\"_ _54\"></span>una<span class=\"_ _254\"> </span>riserva <span class=\"_ _54\"></span>a <span class=\"_ _3f\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>netto.<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>P<span class=\"_ _0\"></span>er <span class=\"_ _3f\"></span>maggiori <span class=\"_ _54\"></span>informaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>imanda <span class=\"_ _3f\"></span>an<span class=\"_ _0\"></span>che <span class=\"_ _3f\"></span>alla <span class=\"_ _54\"></span>relazion<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>mministrator<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>sulla gestione <span class=\"_ _0\"></span>il paragrafo \u201c<span class=\"_ _0\"></span>Piano di Perfor<span class=\"_ _0\"></span>mance Shar<span class=\"_ _0\"></span>e 2023-2025\u201d.<span class=\"_ _254\"> </span>Ricavi e costi<span class=\"_ _254\"> </span>I  ricavi  sono  generati  pri<span class=\"_ _0\"></span>ncipalmente  dai  tre  settori  <span class=\"ff7\">\u201ccore\u201d<span class=\"_ _0\"></span></span>  quali  il  settore  Distribuzione  (atti<span class=\"_ _0\"></span>vit\u00e0  dedite<span class=\"_ _254\"> </span>all\u2019importazion<span class=\"_ _0\"></span>e  ed <span class=\"_ _3d\"> </span>alla<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>istribuzione <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>prodo<span class=\"_ _0\"></span>tti  or<span class=\"_ _0\"></span>tofrutticoli), <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>settore <span class=\"_ _3d\"> </span>Ship<span class=\"_ _0\"></span>ping  (dedi<span class=\"_ _0\"></span>to  al <span class=\"_ _3d\"> </span>tra<span class=\"_ _0\"></span>sporto<span class=\"_ _254\"> </span>marittimo <span class=\"_ _3\"></span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>bana<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>ed <span class=\"_ _3\"></span>ananas) ed <span class=\"_ _3e\"></span>il settore <span class=\"_ _4\"></span>H<span class=\"_ _0\"></span>olding <span class=\"_ _4\"></span>&amp;<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Servizi (p<span class=\"_ _3\"></span>res<span class=\"_ _0\"></span>tazione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>ambito<span class=\"_ _254\"> </span>doganale, nel se<span class=\"_ _0\"></span>ttore infor<span class=\"_ _0\"></span>matico e le attivit\u00e0<span class=\"_ _0\"></span> di coordin<span class=\"_ _0\"></span>amento della holding)<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Il Gru<span class=\"_ _0\"></span>ppo rileva <span class=\"_ _0\"></span>i ric<span class=\"_ _0\"></span>avi qua<span class=\"_ _0\"></span>ndo (o a<span class=\"_ _0\"></span> mano a<span class=\"_ _0\"></span> mano <span class=\"_ _0\"></span>che) <span class=\"_ _0\"></span>adempie l\u2019o<span class=\"_ _0\"></span>bbligazione <span class=\"_ _0\"></span>di f<span class=\"_ _0\"></span>are trasfere<span class=\"_ _0\"></span>ndo al <span class=\"_ _0\"></span>cliente <span class=\"_ _0\"></span>il<span class=\"_ _254\"> </span>bene <span class=\"_ _5a\"> </span>o <span class=\"_ _5b\"> </span>servizio<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>promesso. <span class=\"_ _5b\"> </span>L\u2019attivit\u00e0 <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5a\"> </span>tra<span class=\"_ _0\"></span>sferita <span class=\"_ _5b\"> </span>quando <span class=\"_ _5a\"> </span>(<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>ma<span class=\"_ _0\"></span>no <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>mano <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he) <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>liente <span class=\"_ _5a\"> </span>ne <span class=\"_ _5b\"> </span>acquisisc<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>il<span class=\"_ _254\"> </span>controllo <span class=\"_ _5b\"> </span>(capacit\u00e0 <span class=\"_ _5a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>decid<span class=\"_ _0\"></span>ere <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ell\u2019uso <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>tr<span class=\"_ _0\"></span>arne <span class=\"_ _5a\"> </span>sosta<span class=\"_ _0\"></span>nzialmente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>i <span class=\"_ _5a\"> </span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>rimanenti<span class=\"_ _0\"></span>).<span class=\"_ _254\"> </span>Contemporanea<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>passaggio <span class=\"_ _3f\"></span>sorg<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>diritto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>ad <span class=\"_ _3f\"></span>esigere <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>pag<span class=\"_ _0\"></span>amento <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>pre<span class=\"_ _0\"></span>stazione<span class=\"_ _254\"> </span>effettuata.<span class=\"_ _254\"> </span>Le permute tra b<span class=\"_ _0\"></span>eni o servizi di natura e valore simile<span class=\"_ _0\"></span>, in quanto non rappresenta<span class=\"_ _0\"></span>tive di operazion<span class=\"_ _0\"></span>i di vendita,<span class=\"_ _254\"> </span>non determinano la<span class=\"_ _0\"></span> rilevaz<span class=\"_ _0\"></span>ione di rica<span class=\"_ _0\"></span>vi e costi.<span class=\"_ _254\"> </span>Secondo <span class=\"_ _0\"></span>l\u2019IFRS <span class=\"_ _0\"></span>15, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>deve <span class=\"_ _0\"></span>rilevar<span class=\"_ _0\"></span>e come<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricavo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>dell\u2019operaz<span class=\"_ _0\"></span>ione a<span class=\"_ _0\"></span>ssegnato <span class=\"_ _0\"></span>all\u2019o<span class=\"_ _0\"></span>bbligazione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>fare, <span class=\"_ _5b\"> </span>consi<span class=\"_ _0\"></span>derando <span class=\"_ _5b\"> </span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>termin<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>contr<span class=\"_ _0\"></span>atto <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sue <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>ratiche <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>merciali. <span class=\"_ _5b\"> </span>I<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>prez<span class=\"_ _0\"></span>zo <span class=\"_ _5b\"> </span>dell\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _5b\"> </span>\u00e8<span class=\"_ _254\"> </span>l\u2019importo del<span class=\"_ _0\"></span> corrispettivo a <span class=\"_ _0\"></span>cui il Gruppo r<span class=\"_ _0\"></span>itiene di ave<span class=\"_ _0\"></span>r diritto in c<span class=\"_ _0\"></span>ambio del tras<span class=\"_ _0\"></span>ferimento a<span class=\"_ _0\"></span>l cliente dei b<span class=\"_ _0\"></span>eni<span class=\"_ _254\"> </span>o <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ervizi <span class=\"_ _5a\"> </span>promess<span class=\"_ _0\"></span>i, <span class=\"_ _5b\"> </span>esclusi <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>importi <span class=\"_ _5b\"> </span>riscoss<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>terz<span class=\"_ _0\"></span>i. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5b\"> </span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _5a\"> </span>pu\u00f2<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>includ<span class=\"_ _0\"></span>ere <span class=\"_ _5a\"> </span>impo<span class=\"_ _0\"></span>rti <span class=\"_ _5a\"> </span>fissi,<span class=\"_ _254\"> </span>importi varia<span class=\"_ _0\"></span>bili o entramb<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span>I <span class=\"_ _3f\"></span>ricavi <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>na<span class=\"_ _0\"></span>tura <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziaria <span class=\"_ _54\"></span>vengono <span class=\"_ _3f\"></span>riconosc<span class=\"_ _0\"></span>iuti <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _3f\"></span>alla <span class=\"_ _54\"></span>competenza <span class=\"_ _3f\"></span>tem<span class=\"_ _0\"></span>porale. <span class=\"_ _3f\"></span>I <span class=\"_ _3f\"></span>proventi <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>gli <span class=\"_ _54\"></span>oneri<span class=\"_ _254\"> </span>sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> pri<span class=\"_ _0\"></span>ncipio <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>competenza<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>temporale, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l\u2019opportun<span class=\"_ _0\"></span>a r<span class=\"_ _0\"></span>ilevazione<span class=\"_ _0\"></span>, ov<span class=\"_ _0\"></span>e n<span class=\"_ _0\"></span>ecessario <span class=\"_ _0\"></span>dei<span class=\"_ _254\"> </span>relativi ratei e <span class=\"_ _0\"></span>risconti.<span class=\"_ _254\"> </span>Contributi in conto capitale e<span class=\"_ _3\"></span>d in conto ese<span class=\"_ _3\"></span>rcizio<span class=\"_ _254\"> </span>I <span class=\"_ _4\"></span>contributi <span class=\"_ _3\"></span>sono <span class=\"_ _3e\"></span>r<span class=\"_ _0\"></span>ilevati <span class=\"_ _4\"></span>allo<span class=\"_ _0\"></span>rch\u00e9 <span class=\"_ _4\"></span>esista <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>r<span class=\"_ _0\"></span>agionevole <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ertezza <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>essi <span class=\"_ _4\"></span>saranno <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>icevuti <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>tutte <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ondizioni<span class=\"_ _254\"> </span>per la<span class=\"_ _0\"></span> loro <span class=\"_ _0\"></span>erogazione<span class=\"_ _0\"></span> sara<span class=\"_ _0\"></span>nno <span class=\"_ _0\"></span>rispettate. <span class=\"_ _0\"></span>I c<span class=\"_ _0\"></span>ontributi <span class=\"_ _0\"></span>in \u201cconto<span class=\"_ _0\"></span> cap<span class=\"_ _0\"></span>itale\u201d s<span class=\"_ _0\"></span>ono iscritti<span class=\"_ _0\"></span> nello<span class=\"_ _0\"></span> stato <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>iale<span class=\"_ _254\"> </span>quale p<span class=\"_ _3\"></span>osta rettificativa<span class=\"_ _0\"></span> del <span class=\"_ _3\"></span>valore di <span class=\"_ _4\"></span>iscr<span class=\"_ _0\"></span>izione del <span class=\"_ _3\"></span>bene cui <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>riferiscono<span class=\"_ _0\"></span>. I<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>contrib<span class=\"_ _0\"></span>uti in<span class=\"_ _3\"></span> \u201cconto <span class=\"_ _3\"></span>esercizio\u201d<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sono<span class=\"_ _254\"> </span>imputati come provento e sono ripartiti, sistematicamente, nei differenti esercizi a compensazione dei costi ad<span class=\"_ _254\"> </span>essi <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrelati. <span class=\"_ _3\"></span>Ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una corretta <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>ppresentazione economica <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontributi <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>imputati al <span class=\"_ _4\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomico<span class=\"_ _254\"> </span>gradualmente, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>alla d<span class=\"_ _0\"></span>inamica <span class=\"_ _0\"></span>degli am<span class=\"_ _0\"></span>mortamenti <span class=\"_ _0\"></span>relativi a<span class=\"_ _0\"></span>gli invest<span class=\"_ _0\"></span>imenti <span class=\"_ _0\"></span>realizzati<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>fronte de<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>quali <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ibuti <span class=\"_ _3c\"></span>vengono <span class=\"_ _3c\"></span>perce<span class=\"_ _0\"></span>piti. <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>immob<span class=\"_ _0\"></span>ilizzazioni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>coperte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>ibuto <span class=\"_ _0\"></span>viene <span class=\"_ _3c\"></span>pertan<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>rispettata<span class=\"_ _254\"> </span>in <span class=\"_ _3f\"></span>ogni <span class=\"_ _54\"></span>esercizio <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>cor<span class=\"_ _0\"></span>relazione <span class=\"_ _3f\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>costo, <span class=\"_ _3f\"></span>ra<span class=\"_ _0\"></span>ppresentato<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>dagli <span class=\"_ _3f\"></span>am<span class=\"_ _0\"></span>mortamenti, <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>contributo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _254\"> </span>conto <span class=\"_ _0\"></span>capitale, a<span class=\"_ _0\"></span>ccreditata<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>conto ec<span class=\"_ _0\"></span>onomico <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>misura par<span class=\"_ _0\"></span>i a<span class=\"_ _0\"></span>gli ammo<span class=\"_ _0\"></span>rtamenti s<span class=\"_ _0\"></span>tessi. <span class=\"_ _0\"></span>I c<span class=\"_ _0\"></span>ontributi otte<span class=\"_ _0\"></span>nuti a<span class=\"_ _254\"> </span>fronte <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>vestimenti <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>at<span class=\"_ _0\"></span>tivo <span class=\"_ _3f\"></span>fisso <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>apitalizzati <span class=\"_ _54\"></span>vengono <span class=\"_ _54\"></span>iscritti <span class=\"_ _3f\"></span>nel <span class=\"_ _54\"></span>passivo <span class=\"_ _54\"></span>nelle <span class=\"_ _3f\"></span>voc<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>\u201cA<span class=\"_ _0\"></span>ltre <span class=\"_ _3f\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span>correnti\u201d e \u201cAlt<span class=\"_ _0\"></span>re passivit\u00e0<span class=\"_ _0\"></span> correnti\u201d.<span class=\"_ _254\"> </span>Proventi finanziari, one<span class=\"_ _3\"></span>ri finanziari e differenze<span class=\"_ _3\"></span> cambio<span class=\"_ _254\"> </span>I <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>roventi finanziari includono <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>attivi <span class=\"_ _3\"></span>sui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>positi <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ancari <span class=\"_ _3\"></span>e postali, <span class=\"_ _3\"></span>gli <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>tili <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di cambio<span class=\"_ _254\"> </span>attive  ed <span class=\"_ _3d\"> </span>i <span class=\"_ _3d\"> </span>proventi <span class=\"_ _3d\"> </span>finanziari  d<span class=\"_ _0\"></span>erivant<span class=\"_ _0\"></span>i  dall\u2019attu<span class=\"_ _0\"></span>alizzazione  d<span class=\"_ _0\"></span>i  crediti <span class=\"_ _3d\"> </span>relativi<span class=\"_ _0\"></span>  a <span class=\"_ _3d\"> </span>vendite  d<span class=\"_ _0\"></span>ilazionate <span class=\"_ _3d\"> </span>oltre<span class=\"_ _254\"> </span>l\u2019esercizio. Gli<span class=\"_ _0\"></span> interessi atti<span class=\"_ _0\"></span>vi sono imput<span class=\"_ _0\"></span>ati a conto eco<span class=\"_ _0\"></span>nomico al momento<span class=\"_ _0\"></span> della loro<span class=\"_ _0\"></span> maturazione, a<span class=\"_ _0\"></span>l tasso di<span class=\"_ _254\"> </span>rendimento effetti<span class=\"_ _0\"></span>vo.<span class=\"_ _254\"> </span>Gli <span class=\"_ _3\"></span>oneri finanziari includono gli <span class=\"_ _3\"></span>interessi passivi <span class=\"_ _3\"></span>sui debiti <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>i, <span class=\"_ _3\"></span>calcolati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>us<span class=\"_ _0\"></span>ando il <span class=\"_ _4\"></span>metod<span class=\"_ _0\"></span>o dell\u2019interesse<span class=\"_ _254\"> </span>effettivo, le<span class=\"_ _0\"></span> perdite e<span class=\"_ _0\"></span> le diff<span class=\"_ _0\"></span>erenze di camb<span class=\"_ _0\"></span>io passive<span class=\"_ _0\"></span>. Anch\u2019essi son<span class=\"_ _0\"></span>o imputati a<span class=\"_ _0\"></span>l conto<span class=\"_ _0\"></span> economic<span class=\"_ _0\"></span>o al momento<span class=\"_ _254\"> </span>della loro<span class=\"_ _0\"></span> maturazione.<span class=\"_ _254\"> </span>Dividendi<span class=\"_ _254\"> </span>I <span class=\"_ _3f\"></span>divi<span class=\"_ _0\"></span>dendi <span class=\"_ _54\"></span>ricevuti <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>rile<span class=\"_ _0\"></span>vati <span class=\"_ _54\"></span>quando, <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ll\u2019as<span class=\"_ _0\"></span>sunzione <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>delibe<span class=\"_ _0\"></span>ra <span class=\"_ _54\"></span>da <span class=\"_ _54\"></span>parte <span class=\"_ _54\"></span>dell\u2019asse<span class=\"_ _0\"></span>mblea, <span class=\"_ _3f\"></span>\u00e8<span class=\"_ _254\"> </span>stabilito <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>ritto <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>icevere <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>pa<span class=\"_ _0\"></span>gamento, <span class=\"_ _3c\"></span>ti<span class=\"_ _0\"></span>picamente <span class=\"_ _3f\"></span>coincidente <span class=\"_ _3f\"></span>con <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>incasso; <span class=\"_ _3f\"></span>quelli <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>istribuiti <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _254\"> </span>incluse <span class=\"_ _3c\"></span>nell\u2019area <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidamento, <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>contro<span class=\"_ _0\"></span>llate <span class=\"_ _3c\"></span>come <span class=\"_ _3c\"></span>anche <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>coll<span class=\"_ _0\"></span>egate <span class=\"_ _3c\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ol <span class=\"_ _3c\"></span>metodo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>patrimonio netto<span class=\"_ _0\"></span>, vengono <span class=\"_ _0\"></span>stornati con contropa<span class=\"_ _0\"></span>rtita la vo<span class=\"_ _0\"></span>ce \u201cUtili/Perdite<span class=\"_ _0\"></span> portati a nu<span class=\"_ _0\"></span>ovo\u201d.<span class=\"_ _254\"> </span>Imposte sul reddito dell\u2019e<span class=\"_ _3\"></span>sercizio, attivit\u00e0 fiscali e<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _254\"> </span>fiscali differite<span class=\"_ _254\"> </span>Le imposte<span class=\"_ _0\"></span> correnti sono d<span class=\"_ _0\"></span>eterminate i<span class=\"_ _0\"></span>n base alla st<span class=\"_ _0\"></span>ima del redd<span class=\"_ _0\"></span>ito imponibil<span class=\"_ _0\"></span>e in c<span class=\"_ _0\"></span>onformit\u00e0 alle d<span class=\"_ _0\"></span>isposizioni<span class=\"_ _254\"> </span>in <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>igore, <span class=\"_ _50\"> </span>tenendo  conto  delle <span class=\"_ _5b\"> </span>esenz<span class=\"_ _0\"></span>ioni <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>pplicabili,<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dei  crediti <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>\u2019imposta  spettanti  e <span class=\"_ _5b\"> </span>degli <span class=\"_ _50\"> </span>effetti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>r<span class=\"_ _0\"></span>elativi<span class=\"_ _254\"> </span>all\u2019adesione <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>\u201cconsolida<span class=\"_ _0\"></span>to fisc<span class=\"_ _0\"></span>ale\u201d. Le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>red<span class=\"_ _0\"></span>dito sono<span class=\"_ _0\"></span> rilevate<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o ad<span class=\"_ _0\"></span> ecce<span class=\"_ _0\"></span>zione di<span class=\"_ _254\"> </span>quelle <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>elative <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>voci <span class=\"_ _54\"></span>diretta<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ddebita<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>creditate <span class=\"_ _54\"></span>ad <span class=\"_ _3f\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>riserva<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _54\"></span>netto <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>cui <span class=\"_ _54\"></span>effetto<span class=\"_ _254\"> </span>fiscale <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nch\u2019esso <span class=\"_ _3c\"></span>riconos<span class=\"_ _0\"></span>ciuto <span class=\"_ _3f\"></span>direttamente <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>patrim<span class=\"_ _0\"></span>onio <span class=\"_ _3c\"></span>netto <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>evidenza <span class=\"_ _3f\"></span>nel <span class=\"_ _3c\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>economico<span class=\"_ _254\"> </span>complessivo.<span class=\"_ _254\"> </span>Nel b<span class=\"_ _0\"></span>ilancio consoli<span class=\"_ _0\"></span>dato sono <span class=\"_ _0\"></span>accantona<span class=\"_ _0\"></span>te le a<span class=\"_ _0\"></span>ttivit\u00e0 e le<span class=\"_ _0\"></span> passivit\u00e0 d<span class=\"_ _0\"></span>ifferite rela<span class=\"_ _0\"></span>tive <span class=\"_ _0\"></span>alle differenze <span class=\"_ _0\"></span>tempora<span class=\"_ _0\"></span>nee<span class=\"_ _254\"> </span>legate  alle  rettifiche<span class=\"_ _0\"></span>  apportate  ai  bilanci  delle  societ<span class=\"_ _0\"></span>\u00e0  consolidate  per  adeguame<span class=\"_ _0\"></span>nto  ai  principi  contabil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>omogenei <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>ruppo, <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span>ch\u00e9 <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renze <span class=\"_ _0\"></span>tempora<span class=\"_ _0\"></span>nee <span class=\"_ _0\"></span>sorte <span class=\"_ _0\"></span>fra <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>risultati <span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>vilistici <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elativi <span class=\"_ _0\"></span>imponibil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>fiscali.  Vengono  inoltre<span class=\"_ _0\"></span>  iscritte,  ove  esistenti<span class=\"_ _0\"></span>, <span class=\"_ _50\"> </span>le  attivit\u00e0<span class=\"_ _0\"></span>  anticipate  e  le  passivit\u00e0<span class=\"_ _0\"></span>  differite  originate  dalle<span class=\"_ _254\"> </span>differenze <span class=\"_ _3f\"></span>tem<span class=\"_ _0\"></span>poranee <span class=\"_ _3f\"></span>deduc<span class=\"_ _0\"></span>ibili <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>tass<span class=\"_ _0\"></span>abili <span class=\"_ _3f\"></span>tra <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>valore <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>carico <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>conse<span class=\"_ _0\"></span>guente<span class=\"_ _254\"> </span>valore riconosciuto ai fini f<span class=\"_ _3\"></span>iscal<span class=\"_ _0\"></span>i, <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>onch\u00e9 dalle rettifiche di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span>. Le imposte <span class=\"_ _3\"></span>anticipate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sono iscritte<span class=\"_ _254\"> </span>in bilancio, conteg<span class=\"_ _0\"></span>giate in base alle aliquote<span class=\"_ _0\"></span> fiscali applicabili nel per<span class=\"_ _0\"></span>iodo in cui il differimento<span class=\"_ _0\"></span> si realizza, solo<span class=\"_ _254\"> </span>se <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>loro <span class=\"_ _5b\"> </span>fut<span class=\"_ _0\"></span>uro <span class=\"_ _5b\"> </span>recupero <span class=\"_ _50\"> </span>\u00e8 <span class=\"_ _5b\"> </span>probabile. <span class=\"_ _5b\"> </span>Le <span class=\"_ _5b\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>fis<span class=\"_ _0\"></span>cali <span class=\"_ _5b\"> </span>differite <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>le <span class=\"_ _50\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>per <span class=\"_ _50\"> </span>imposte <span class=\"_ _5b\"> </span>diff<span class=\"_ _0\"></span>erite <span class=\"_ _5a\"> </span>so<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span>classificate <span class=\"_ _54\"></span>tra <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>passivit\u00e0 <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>correnti<span class=\"_ _0\"></span>. <span class=\"_ _3f\"></span>Le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>attivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>passivit\u00e0 <span class=\"_ _54\"></span>fiscali <span class=\"_ _54\"></span>differite <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>compensate<span class=\"_ _254\"> </span>quando <span class=\"_ _5a\"> </span>vi <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _5a\"> </span>un <span class=\"_ _5a\"> </span>diritto <span class=\"_ _5a\"> </span>legale <span class=\"_ _5a\"> </span>a <span class=\"_ _54\"></span>com<span class=\"_ _0\"></span>pensare <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"> </span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _5a\"> </span>correnti <span class=\"_ _5a\"> </span>attive <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>passive <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _54\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>rife<span class=\"_ _0\"></span>riscono <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _254\"> </span>imposte dovute alla medesima autorit\u00e0 fiscale e la <span class=\"_ _3\"></span>Capogruppo intende liquidare le attivit\u00e0 e le <span class=\"_ _3\"></span>passivit\u00e0 fiscali<span class=\"_ _254\"> </span>correnti s<span class=\"_ _0\"></span>u base nett<span class=\"_ _0\"></span>a. <span class=\"_ _0\"></span>Tutte le<span class=\"_ _0\"></span> controllate<span class=\"_ _0\"></span> italiane, <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eccezione d<span class=\"_ _0\"></span>ella soci<span class=\"_ _0\"></span>et\u00e0 arm<span class=\"_ _0\"></span>atoriale c<span class=\"_ _0\"></span>he ha opta<span class=\"_ _0\"></span>to per <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span>\u201ctonnage <span class=\"_ _3c\"></span>tax\u201d, <span class=\"_ _3c\"></span>aderi<span class=\"_ _0\"></span>scono <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>sistema <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>\u201cc<span class=\"_ _0\"></span>onsolidato <span class=\"_ _3c\"></span>fiscale\u201d <span class=\"_ _3c\"></span>posto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>ca<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>Orsero <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>sensi <span class=\"_ _3c\"></span>degli <span class=\"_ _3c\"></span>artt. <span class=\"_ _3c\"></span>1<span class=\"_ _0\"></span>17 <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span>segg. <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>T.U.I.R<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>alogo <span class=\"_ _3c\"></span>sistema <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivato <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>Fra<span class=\"_ _0\"></span>ncia <span class=\"_ _0\"></span>relativam<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>rance <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>sue<span class=\"_ _254\"> </span>controlla<span class=\"_ _0\"></span>te Postifruit e Frutti<span class=\"_ _0\"></span>ca.<span class=\"_ _254\"> </span>Criteri di conversione delle po<span class=\"_ _3\"></span>ste in valuta<span class=\"_ _254\"> </span>I <span class=\"_ _44\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _59\"> </span>ed <span class=\"_ _44\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _44\"> </span>deno<span class=\"_ _0\"></span>minati <span class=\"_ _59\"> </span>in <span class=\"_ _59\"> </span>valute <span class=\"_ _59\"> </span>d<span class=\"_ _0\"></span>iverse <span class=\"_ _59\"> </span>dall\u2019euro, <span class=\"_ _59\"> </span>cos<span class=\"_ _0\"></span>\u00ec <span class=\"_ _44\"> </span>come<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>gli<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>investim<span class=\"_ _0\"></span>enti <span class=\"_ _59\"> </span>effettuati <span class=\"_ _58\"> </span>in<span class=\"_ _254\"> </span>immobilizza<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>tecnich<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> partecipazioni, sono <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>lizzati <span class=\"_ _3\"></span>con riferimento ai <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ambi storici <span class=\"_ _3\"></span>della data delle<span class=\"_ _254\"> </span>relative operaz<span class=\"_ _0\"></span>ioni. I credit<span class=\"_ _0\"></span>i ed i d<span class=\"_ _0\"></span>ebiti in valuta son<span class=\"_ _0\"></span>o ori<span class=\"_ _0\"></span>ginariamente iscr<span class=\"_ _0\"></span>itti sulla b<span class=\"_ _0\"></span>ase dei cambi stori<span class=\"_ _0\"></span>ci delle<span class=\"_ _254\"> </span>relative <span class=\"_ _54\"></span>ope<span class=\"_ _0\"></span>razioni, <span class=\"_ _54\"></span>con <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"></span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>cambio <span class=\"_ _54\"></span>rea<span class=\"_ _0\"></span>lizzate <span class=\"_ _54\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>occasione <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>ll\u2019incasso <span class=\"_ _5a\"> </span>o <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>pagam<span class=\"_ _0\"></span>ento <span class=\"_ _54\"></span>iscritte <span class=\"_ _5a\"> </span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _0\"></span>economico; i <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>e deb<span class=\"_ _0\"></span>iti in valut<span class=\"_ _0\"></span>a in esse<span class=\"_ _0\"></span>re alla<span class=\"_ _0\"></span> data <span class=\"_ _0\"></span>di chiusura<span class=\"_ _0\"></span> dell\u2019eser<span class=\"_ _0\"></span>cizio vengono <span class=\"_ _0\"></span>valorizza<span class=\"_ _0\"></span>ti ai<span class=\"_ _254\"> </span>cambi del 31<span class=\"_ _0\"></span> dicembre. I rel<span class=\"_ _0\"></span>ativi utili e <span class=\"_ _0\"></span>perdite su cambi <span class=\"_ _0\"></span>sono imputati a c<span class=\"_ _0\"></span>onto econo<span class=\"_ _0\"></span>mico. Utile per azione<span class=\"_ _254\"> </span>L\u2019utile/perdi<span class=\"_ _0\"></span>ta <span class=\"_ _57\"> </span>per <span class=\"_ _44\"> </span>azion<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>\u00e8 <span class=\"_ _44\"> </span>calcolato<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>di<span class=\"_ _0\"></span>videndo <span class=\"_ _57\"> </span>l\u2019<span class=\"_ _0\"></span>utile/perdita <span class=\"_ _44\"> </span>dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _44\"> </span>attribuibile <span class=\"_ _44\"> </span>ai <span class=\"_ _44\"> </span>soci <span class=\"_ _57\"> </span>d<span class=\"_ _0\"></span>ella<span class=\"_ _254\"> </span>controlla<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>num<span class=\"_ _0\"></span>ero <span class=\"_ _0\"></span>medi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ponderato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inarie <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ircolazione <span class=\"_ _0\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rifer<span class=\"_ _0\"></span>imento,<span class=\"_ _254\"> </span>escludendo <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>azioni <span class=\"_ _3c\"></span>proprie. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>utile/perdita <span class=\"_ _3c\"></span>diluito <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>azione, <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>media <span class=\"_ _3c\"></span>ponderata <span class=\"_ _3c\"></span>delle<span class=\"_ _254\"> </span>azioni <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>circolazione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>mod<span class=\"_ _0\"></span>ificata <span class=\"_ _0\"></span>assume<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onversione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>tutte <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>potenz<span class=\"_ _0\"></span>iali <span class=\"_ _0\"></span>azioni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>portano <span class=\"_ _0\"></span>un<span class=\"_ _254\"> </span>effetto diluitivo<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Uso di stime, rischi ed ince<span class=\"_ _3\"></span>rtezze<span class=\"_ _254\"> </span>La <span class=\"_ _3c\"></span>redazi<span class=\"_ _0\"></span>one <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3f\"></span>consolidat<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>relative <span class=\"_ _3f\"></span>no<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _3f\"></span>degli <span class=\"_ _3c\"></span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _3c\"></span>richi<span class=\"_ _0\"></span>ede <span class=\"_ _3c\"></span>da <span class=\"_ _3f\"></span>parte <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella<span class=\"_ _254\"> </span>Direzione <span class=\"_ _3f\"></span>l\u2019effettu<span class=\"_ _0\"></span>azione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>stime <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>assunzion<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>che <span class=\"_ _54\"></span>hanno <span class=\"_ _3c\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sui <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lori <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ricavi, <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span>delle <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>bilancio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>sull\u2019informat<span class=\"_ _0\"></span>iva <span class=\"_ _3c\"></span>relativa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ad <span class=\"_ _3c\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>potenz<span class=\"_ _0\"></span>iali <span class=\"_ _3c\"></span>alla <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iferimento.<span class=\"_ _254\"> </span>Le <span class=\"_ _5b\"> </span>stime <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>assunzion<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>utilizzate <span class=\"_ _5b\"> </span>sono <span class=\"_ _50\"> </span>basate <span class=\"_ _5b\"> </span>sull<span class=\"_ _0\"></span>\u2019esper<span class=\"_ _3\"></span>ienza, <span class=\"_ _5b\"> </span>su <span class=\"_ _50\"> </span>altri <span class=\"_ _5b\"> </span>fattori <span class=\"_ _5b\"> </span>cons<span class=\"_ _0\"></span>iderati <span class=\"_ _5a\"> </span>rile<span class=\"_ _0\"></span>vanti <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>sulle<span class=\"_ _254\"> </span>informazioni<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>isponibili. I <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isultati <span class=\"_ _3\"></span>che si <span class=\"_ _3e\"></span>c<span class=\"_ _0\"></span>onsuntive<span class=\"_ _0\"></span>ranno <span class=\"_ _3\"></span>potrebbero pertanto differire <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>stime. Le <span class=\"_ _4\"></span>sti<span class=\"_ _0\"></span>me<span class=\"_ _254\"> </span>e <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ssunzioni <span class=\"_ _3c\"></span>pos<span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>var<span class=\"_ _0\"></span>iare <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _3c\"></span>esercizio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>all\u2019a<span class=\"_ _0\"></span>ltro <span class=\"_ _3c\"></span>e, <span class=\"_ _3c\"></span>pertanto <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3c\"></span>riviste<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>eriodicamente; <span class=\"_ _3f\"></span>gli <span class=\"_ _3c\"></span>effetti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>ogni <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>riazione <span class=\"_ _3f\"></span>ad <span class=\"_ _3f\"></span>ess<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>pportate <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3f\"></span>riflesse <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _3f\"></span>nel <span class=\"_ _3f\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cui <span class=\"_ _3f\"></span>avv<span class=\"_ _0\"></span>iene <span class=\"_ _3c\"></span>la <span class=\"_ _54\"></span>revisione <span class=\"_ _3f\"></span>di<span class=\"_ _254\"> </span>stima. <span class=\"_ _3c\"></span>Le <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _3c\"></span>stime<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>quali <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>ggiormente <span class=\"_ _3c\"></span>ric<span class=\"_ _0\"></span>hiesto <span class=\"_ _3c\"></span>l\u2019impie<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>valuta<span class=\"_ _0\"></span>zioni <span class=\"_ _3c\"></span>soggetti<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>da <span class=\"_ _3f\"></span>parte<span class=\"_ _254\"> </span>della Direzion<span class=\"_ _0\"></span>e, vengono ut<span class=\"_ _0\"></span>ilizzate tipicam<span class=\"_ _0\"></span>ente per: <span class=\"ff2\"> <span class=\"_ _1\"> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">determinazione <span class=\"_ _5a\"> </span>degli <span class=\"_ _5a\"> </span>acca<span class=\"_ _0\"></span>ntonamenti<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>ai <span class=\"_ _5a\"> </span>fondi <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>valutazi<span class=\"_ _0\"></span>one <span class=\"_ _54\"></span>cr<span class=\"_ _0\"></span>editi <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>eventu<span class=\"_ _0\"></span>ali <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>valutazioni <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>attivit\u00e0;<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">calcolo del fair value delle<span class=\"_ _0\"></span> attivit\u00e0 biolo<span class=\"_ _0\"></span>giche;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">acquisizioni <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>societ\u00e0 <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>re<span class=\"_ _0\"></span>lativa <span class=\"_ _5a\"> </span>determinaz<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5a\"> </span>fair <span class=\"_ _5a\"> </span>value <span class=\"_ _5a\"> </span>ad <span class=\"_ _5a\"> </span>uso <span class=\"_ _5a\"> </span>ide<span class=\"_ _0\"></span>ntificazione <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>valo<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>avviamento, a<span class=\"_ _0\"></span>nche a titolo<span class=\"_ _0\"></span> provvisorio;<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">definizione della vita utile<span class=\"_ _0\"></span> delle im<span class=\"_ _0\"></span>mobilizzazioni ed <span class=\"_ _0\"></span>i correlati a<span class=\"_ _0\"></span>mmortamenti;<span class=\"_ _0\"></span> </span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">accantonamenti <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>fo<span class=\"_ _0\"></span>ndi <span class=\"_ _3c\"></span>risc<span class=\"_ _0\"></span>hi <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>natura <span class=\"_ _54\"></span>ambientale <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrelate <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>contenziosi <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>natura<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span>legale <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>fiscale; <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>particola<span class=\"_ _0\"></span>re, <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>process<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span>tivi <span class=\"_ _5b\"> </span>rig<span class=\"_ _0\"></span>uardano <span class=\"_ _5b\"> </span>sia <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>etermina<span class=\"_ _0\"></span>zione <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>grad<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> probabilit\u00e0 <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>vveramento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>condizioni <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"> </span>posso<span class=\"_ _0\"></span>no <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>omportare <span class=\"_ _5a\"> </span>un <span class=\"_ _54\"></span>esbors<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>finanziario, <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>ia <span class=\"_ _54\"></span>la<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> quantificazione<span class=\"_ _0\"></span> del relativo <span class=\"_ _0\"></span>ammontare;  -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">conteggio <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>imposte <span class=\"_ _3c\"></span>differite <span class=\"_ _3c\"></span>attive, <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>iscr<span class=\"_ _0\"></span>izione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>supporta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>dalle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prospe<span class=\"_ _0\"></span>ttive <span class=\"_ _0\"></span>d\u2019imponibil<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>del <span class=\"_ _3d\"> </span>Gruppo <span class=\"_ _3d\"> </span>risulta<span class=\"_ _0\"></span>nti  da<span class=\"_ _0\"></span>lla  re<span class=\"_ _0\"></span>dditivit\u00e0 <span class=\"_ _3d\"> </span>attesa<span class=\"_ _0\"></span>  previ<span class=\"_ _0\"></span>sta <span class=\"_ _3d\"> </span>dai <span class=\"_ _3d\"> </span>piani <span class=\"_ _3d\"> </span>industrial<span class=\"_ _0\"></span>i  e <span class=\"_ _55\"> </span>dalla <span class=\"_ _3d\"> </span>previsione <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> composizione de<span class=\"_ _0\"></span>i \u201cconsolid<span class=\"_ _0\"></span>ati fiscali\u201d;  -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>erifica <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>tenuta <span class=\"_ _54\"> </span>di <span class=\"_ _54\"> </span>val<span class=\"_ _0\"></span>ore <span class=\"_ _54\"></span>delle <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>materiali, <span class=\"_ _54\"></span>material<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>delle <span class=\"_ _54\"></span>partec<span class=\"_ _0\"></span>ipazioni <span class=\"_ _54\"></span>basata<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>per<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span>quanto <span class=\"_ _3c\"></span>conc<span class=\"_ _0\"></span>erne <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>stima<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>\u2019uso, <span class=\"_ _3c\"></span>sull\u2019ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>piani<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>elab<span class=\"_ _0\"></span>orati <span class=\"_ _3c\"></span>su <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ins<span class=\"_ _0\"></span>ieme <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> assunzioni <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>ipotesi <span class=\"_ _5a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>eventi <span class=\"_ _5a\"> </span>fut<span class=\"_ _0\"></span>uri <span class=\"_ _5a\"> </span>che <span class=\"_ _5a\"> </span>non <span class=\"_ _5b\"> </span>necessariam<span class=\"_ _0\"></span>ente <span class=\"_ _5a\"> </span>si <span class=\"_ _5a\"> </span>verifi<span class=\"_ _0\"></span>cheranno. <span class=\"_ _5a\"> </span>A<span class=\"_ _0\"></span>naloghi <span class=\"_ _5a\"> </span>process<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> estimativi sono <span class=\"_ _3\"></span>necessari<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n caso di <span class=\"_ _4\"></span>riferimen<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>al valore <span class=\"_ _3\"></span>di presumibile realizzo <span class=\"_ _3\"></span>a causa dell\u2019incertezza<span class=\"_ _254\"> </span> insita in ogni<span class=\"_ _0\"></span> negoziazione.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Impairment test  Lo <span class=\"_ _54\"></span>IAS <span class=\"_ _5a\"> </span>36 <span class=\"_ _54\"> </span>ri<span class=\"_ _0\"></span>chiede <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>sott<span class=\"_ _0\"></span>oporre <span class=\"_ _54\"></span>ad <span class=\"_ _5a\"> </span>impairment <span class=\"_ _5a\"> </span>test <span class=\"_ _5a\"> </span>definite <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _5a\"> </span>iscritte <span class=\"_ _5a\"> </span>nel <span class=\"_ _5a\"> </span>prospetto <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>situazion<span class=\"_ _0\"></span>e patrimoniale-f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>fine di <span class=\"_ _0\"></span>verificare<span class=\"_ _0\"></span> ch<span class=\"_ _0\"></span>e il r<span class=\"_ _0\"></span>elativo <span class=\"_ _0\"></span>valore c<span class=\"_ _0\"></span>ontabile <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ecceda <span class=\"_ _0\"></span>l\u2019importo r<span class=\"_ _0\"></span>ecuperabile<span class=\"_ _0\"></span> mediante <span class=\"_ _0\"></span>la loro <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>(cosidd<span class=\"_ _0\"></span>etto \u201cdiretto\u201d) <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il loro<span class=\"_ _0\"></span> utilizzo <span class=\"_ _0\"></span>(cosiddetto<span class=\"_ _0\"></span> \u201cindir<span class=\"_ _0\"></span>etto\u201d). L<span class=\"_ _0\"></span>o IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>precisa c<span class=\"_ _0\"></span>he a <span class=\"_ _3\"></span>ogni <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>di ri<span class=\"_ _3\"></span>ferimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>un\u2019enti<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3\"></span>deve <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lutare l\u2019esistenza <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>un\u2019indicazione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>\u2019attivit\u00e0 possa aver <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ubito <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>Se<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>esiste <span class=\"_ _3f\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _3c\"></span>qu<span class=\"_ _0\"></span>alsiasi <span class=\"_ _3f\"></span>indicazione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ci\u00f2,<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>entit\u00e0 <span class=\"_ _3f\"></span>deve <span class=\"_ _3f\"></span>stimare <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>valor<span class=\"_ _0\"></span>e recuperabile dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. N<span class=\"_ _0\"></span>el valutare se esiste la sudd<span class=\"_ _0\"></span>etta indicazione il <span class=\"_ _0\"></span>Gruppo deve considerare<span class=\"_ _0\"></span> la presenza di eventuali \u201cindicatori di perdita\u201d di valore, <span class=\"_ _3\"></span>cos\u00ec come richiesto dal paragrafo 12 dello IAS 36. <span class=\"_ _3\"></span>Una perdita p<span class=\"_ _3\"></span>er<span class=\"_ _0\"></span> riduzione <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontabilizzata<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _54\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _3f\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>un\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>o <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>it\u00e0 generatrice <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>flussi <span class=\"_ _54\"></span>fina<span class=\"_ _0\"></span>nziari <span class=\"_ _5a\"> </span>eccede <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>recu<span class=\"_ _0\"></span>perabile. <span class=\"_ _54\"></span>Le <span class=\"_ _54\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>immater<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>ita <span class=\"_ _54\"></span>utile <span class=\"_ _54\"> </span>i<span class=\"_ _0\"></span>ndefinita <span class=\"_ _54\"></span>e l\u2019avviamento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>vengono <span class=\"_ _3f\"></span>ver<span class=\"_ _0\"></span>ificate <span class=\"_ _3f\"></span>almeno <span class=\"_ _3f\"></span>annua<span class=\"_ _0\"></span>lmente <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>ogni <span class=\"_ _3f\"></span>qualvo<span class=\"_ _0\"></span>lta <span class=\"_ _3f\"></span>vi <span class=\"_ _3f\"></span>sia <span class=\"_ _3c\"></span>un\u2019i<span class=\"_ _0\"></span>ndicazione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>una <span class=\"_ _54\"></span>possibile perdita di valore a<span class=\"_ _0\"></span>l fine d<span class=\"_ _0\"></span>i determinare se <span class=\"_ _0\"></span>vi sia la sussi<span class=\"_ _0\"></span>stenza di tale p<span class=\"_ _0\"></span>erdita. A partire <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>2023, a <span class=\"_ _3\"></span>seguito dell\u2019analisi effettuata con <span class=\"_ _3\"></span>il supp<span class=\"_ _3\"></span>orto di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>consulente esterno, gli Amministratori coerentemente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>struttura, <span class=\"_ _3c\"></span>l\u2019articola<span class=\"_ _0\"></span>zione, <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>funziona<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>mon<span class=\"_ _0\"></span>itoraggio <span class=\"_ _3c\"></span>delle <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>Gruppo<span class=\"_ _0\"></span> hanno <span class=\"_ _3c\"></span>ritenuto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>portuno <span class=\"_ _3c\"></span>allo<span class=\"_ _0\"></span>care <span class=\"_ _3c\"></span>gli <span class=\"_ _3c\"></span>avviamenti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>rivenienti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _3c\"></span>acquisizio<span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>opera<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>setto<span class=\"_ _0\"></span>re \u201cDistribuzio<span class=\"_ _0\"></span>ne\u201d <span class=\"_ _3\"></span>al G<span class=\"_ _3\"></span>ruppo di CG<span class=\"_ _3\"></span>U della <span class=\"_ _3\"></span>Business Unit <span class=\"_ _3\"></span>Distribuzione in luogo <span class=\"_ _3\"></span>delle sin<span class=\"_ _3\"></span>gole CGU-Paese. Per <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le motivo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>sottopone <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i impai<span class=\"_ _0\"></span>rment <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>contabi<span class=\"_ _0\"></span>le d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>investito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ogni <span class=\"_ _3c\"></span>anno, individuando c<span class=\"_ _0\"></span>ome \u201ccash ge<span class=\"_ _0\"></span>nerating units\u201d:<span class=\"_ _0\"></span> a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>le <span class=\"_ _54\"></span>singole <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>appart<span class=\"_ _0\"></span>enenza <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ettore <span class=\"_ _3f\"></span>Distribu<span class=\"_ _0\"></span>zione <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3f\"></span>all\u2019area <span class=\"_ _54\"></span>geografica <span class=\"_ _54\"></span>(ovvero <span class=\"_ _3f\"></span>CGU Italia, <span class=\"_ _3c\"></span>Fra<span class=\"_ _0\"></span>ncia, <span class=\"_ _3c\"></span>Pe<span class=\"_ _0\"></span>nisola <span class=\"_ _3c\"></span>Ib<span class=\"_ _0\"></span>erica, <span class=\"_ _3f\"></span>Grecia,<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Messico), <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>poi <span class=\"_ _3c\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _3f\"></span>raggruppate<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>CGU Distribuzione a<span class=\"_ _0\"></span>i fini dell\u2019i<span class=\"_ _0\"></span>mpairment test dell\u2019a<span class=\"_ _0\"></span>vviamen<span class=\"_ _0\"></span>to; b)<span class=\"ffa\"> <span class=\"_ _4c\"> </span></span>la <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>rmatoriale, <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>quale <span class=\"_ _3f\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>dottata <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>diversa <span class=\"_ _54\"></span>metodologia <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>plicazione <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>D<span class=\"_ _0\"></span>CF (Discounted Ca<span class=\"_ _0\"></span>sh Flow) come sp<span class=\"_ _0\"></span>iegato pi\u00f9 avanti<span class=\"_ _0\"></span>, CGU \u201cShipping/<span class=\"_ _0\"></span>Cosiarma\u201d.<span class=\"_ _0\"></span> Pi\u00f9 <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>dettaglio, <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>princip<span class=\"_ _0\"></span>ali <span class=\"_ _3c\"></span>motivazion<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>porta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>alla <span class=\"_ _3f\"></span>differente <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>postazione <span class=\"_ _3f\"></span>circa <span class=\"_ _3c\"></span>l\u2019a<span class=\"_ _0\"></span>llocazione dell\u2019avviamento<span class=\"_ _0\"></span> ed il relativ<span class=\"_ _0\"></span>o test di impair<span class=\"_ _0\"></span>ment, si poss<span class=\"_ _0\"></span>ono nel seguito <span class=\"_ _0\"></span>sinteticamen<span class=\"_ _0\"></span>te riportare: 1)<span class=\"ffd\"> <span class=\"_ _5f\"> </span></span>Graduale <span class=\"_ _0\"></span>implementazion<span class=\"_ _0\"></span>e della strat<span class=\"_ _0\"></span>egia di cres<span class=\"_ _0\"></span>cita del Grupp<span class=\"_ _0\"></span>o Graduale <span class=\"_ _54\"></span>espan<span class=\"_ _0\"></span>sione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>fo<span class=\"_ _0\"></span>otprint <span class=\"_ _54\"></span>attraverso <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>cquisizi<span class=\"_ _0\"></span>oni <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>crescita<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>terna <span class=\"_ _54\"></span>che <span class=\"_ _54\"> </span>hanno <span class=\"_ _5a\"> </span>portato <span class=\"_ _54\"></span>alla<span class=\"_ _0\"></span> finalizzazio<span class=\"_ _0\"></span>ne <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>diverse <span class=\"_ _5a\"> </span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>M<span class=\"_ _0\"></span>&amp;A <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _5a\"> </span>(<span class=\"_ _0\"></span>nove <span class=\"_ _5a\"> </span>operazioni<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>acquisizione <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>Italia,<span class=\"_ _0\"></span> Spagna <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>Franc<span class=\"_ _0\"></span>ia) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alc<span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rtanti <span class=\"_ _3c\"></span>operazioni <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>isinvestimento <span class=\"_ _3c\"></span>totale <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>parziale <span class=\"_ _3c\"></span>(Mono <span class=\"_ _0\"></span>Az<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c2\">Argentina, <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _3\"></span>portuali <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>etroportuali<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Italia <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>F<span class=\"_ _0\"></span>rancia <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>produzion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>bana<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Costa<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>R<span class=\"_ _0\"></span>ica). </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c3\">Grazie <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>ta<span class=\"_ _0\"></span>li <span class=\"_ _3d\"> </span>operaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>Gruppo <span class=\"_ _55\"> </span>oggi  \u00e8<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>leader<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>mer<span class=\"_ _3\"></span>cato <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ell\u2019Europa <span class=\"_ _55\"> </span>mediterranea <span class=\"_ _3d\"> </span>nella<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c4\">distribuzione di<span class=\"_ _0\"></span> prodotti or<span class=\"_ _0\"></span>tofrutticoli le cu<span class=\"_ _0\"></span>i direttive stra<span class=\"_ _0\"></span>tegiche principali sono<span class=\"_ _0\"></span>: </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c5\">a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>Capilla<span class=\"_ _0\"></span>rit\u00e0 distributiva<span class=\"_ _0\"></span> ed alta<span class=\"_ _0\"></span> qualit\u00e0 del servizio <span class=\"_ _0\"></span>in tutta l<span class=\"_ _0\"></span>a mappa dell\u2019Europa <span class=\"_ _0\"></span>mediterranea;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c6\">b)<span class=\"ffa\"> <span class=\"_ _4c\"> </span></span>Mix di <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>otti <span class=\"_ _0\"></span>quanto p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _0\"></span>ampio <span class=\"_ _0\"></span>possibile <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>particola<span class=\"_ _0\"></span>re atte<span class=\"_ _0\"></span>nzione a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>mix e<span class=\"_ _0\"></span>d </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c7\">alla focalizzazione della crescita <span class=\"_ _4\"></span>punta<span class=\"_ _0\"></span>ndo sui <span class=\"_ _3\"></span>prodotti a <span class=\"_ _3\"></span>maggior valor <span class=\"_ _3\"></span>aggiunto e <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c8\">delle <span class=\"_ _3d\"> </span>posiz<span class=\"_ _0\"></span>ioni <span class=\"_ _3d\"> </span>sulle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>line <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>prodott<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>commodity<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>caratterizza<span class=\"_ _0\"></span>te <span class=\"_ _3d\"> </span>da <span class=\"_ _55\"> </span>grandi <span class=\"_ _3d\"> </span>volum<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>e <span class=\"_ _55\"> </span>margini </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c9\">contenuti; </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ca\">c)<span class=\"ffa\"> <span class=\"_ _78\"> </span></span>Bilanc<span class=\"_ _0\"></span>iamento tra i c<span class=\"_ _0\"></span>anali di vend<span class=\"_ _0\"></span>ita (GDO, grossisti<span class=\"_ _0\"></span> e piccoli distr<span class=\"_ _0\"></span>ibutori dettagli<span class=\"_ _0\"></span>anti). </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3cb\">Contestualmente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>gradua<span class=\"_ _0\"></span>lmente <span class=\"_ _3c\"></span>adeguato <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>rofilo <span class=\"_ _3c\"></span>organ<span class=\"_ _0\"></span>izzativo <span class=\"_ _3c\"></span>con <span class=\"_ _3f\"></span>il <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elinearsi <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fi<span class=\"_ _0\"></span>gure <span class=\"_ _3c\"></span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3cc\">coordinamento <span class=\"_ _50\"> </span>sulla <span class=\"_ _5b\"> </span>Distr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>livello <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>holding <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>l\u2019aum<span class=\"_ _0\"></span>ento <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _5b\"> </span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ui </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3cd\">fornitori <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>alcun<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>merceologie <span class=\"_ _55\"> </span>chiave <span class=\"_ _55\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>sempre <span class=\"_ _55\"> </span>pi\u00f9 <span class=\"_ _55\"> </span>co<span class=\"_ _0\"></span>muni <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>condivisi <span class=\"_ _55\"> </span>tra<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>societ\u00e0<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ce\">distributrici del G<span class=\"_ _0\"></span>ruppo. </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs3cf\">2)<span class=\"ffd\"> <span class=\"_ _44\"> </span></span>Sfruttam<span class=\"_ _0\"></span>ento delle s<span class=\"_ _0\"></span>inergie di Grupp<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d0\">Le recenti acqu<span class=\"_ _0\"></span>isizioni fran<span class=\"_ _0\"></span>cesi del 2023 s<span class=\"_ _0\"></span>i inseriscono <span class=\"_ _0\"></span>in tale contesto<span class=\"_ _0\"></span> con il fine di: </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d1\">a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>Sviluppare <span class=\"_ _0\"></span>in altr<span class=\"_ _0\"></span>i Paesi<span class=\"_ _0\"></span> europei<span class=\"_ _0\"></span> i <span class=\"_ _0\"></span>fornitori <span class=\"_ _0\"></span>di prodott<span class=\"_ _0\"></span>i ad<span class=\"_ _0\"></span> alto <span class=\"_ _0\"></span>valore ag<span class=\"_ _0\"></span>giunto <span class=\"_ _0\"></span>che fa<span class=\"_ _0\"></span>nno parte<span class=\"_ _0\"></span> del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d2\">portafoglio delle soc<span class=\"_ _0\"></span>iet\u00e0 acqui<span class=\"_ _0\"></span>site; </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d3\">b)<span class=\"ffa\"> <span class=\"_ _5f\"> </span></span>Sfrutt<span class=\"_ _0\"></span>are le <span class=\"_ _0\"></span>nuove reti d<span class=\"_ _0\"></span>istributive <span class=\"_ _0\"></span>per l\u2019amplia<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i mercato <span class=\"_ _0\"></span>di alcuni <span class=\"_ _0\"></span>prodotti<span class=\"_ _0\"></span> gi\u00e0 dispon<span class=\"_ _0\"></span>ibili </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d4\">nel Gruppo; </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d5\">c)<span class=\"ffa\"> <span class=\"_ _78\"> </span></span>Cond<span class=\"_ _0\"></span>ividere <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>pra<span class=\"_ _0\"></span>tiche <span class=\"_ _50\"> </span>organizzati<span class=\"_ _0\"></span>ve <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>g<span class=\"_ _0\"></span>estione <span class=\"_ _50\"> </span>di  eccellenza <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>punti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>endita  francesi <span class=\"_ _5b\"> </span>per<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d6\">applicarle anc<span class=\"_ _0\"></span>he negli stand d<span class=\"_ _0\"></span>i mercato di Italia e Spagna<span class=\"_ _0\"></span> al fine di incrementare<span class=\"_ _0\"></span> la redditivit\u00e0 de<span class=\"_ _0\"></span>l </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d7\">canale di vend<span class=\"_ _0\"></span>ita. </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs3d8\">3)<span class=\"ffd\"> <span class=\"_ _59\"> </span></span>Investi<span class=\"_ _0\"></span>menti strategici <span class=\"_ _0\"></span>e reportistic<span class=\"_ _0\"></span>a di monitoragg<span class=\"_ _0\"></span>io </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d9\">Le <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>celte <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trategiche<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>inv<span class=\"_ _0\"></span>estimento <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>vo<span class=\"_ _0\"></span>lte <span class=\"_ _3c\"></span>al <span class=\"_ _54\"></span>rafforzamento<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>Bus<span class=\"_ _0\"></span>iness <span class=\"_ _3c\"></span>Un<span class=\"_ _0\"></span>it </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3da\">Distribuzione <span class=\"_ _54\"></span>guarda<span class=\"_ _0\"></span>ndo <span class=\"_ _3f\"></span>al<span class=\"_ _0\"></span>tres\u00ec <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span>foo<span class=\"_ _0\"></span>tprint <span class=\"_ _54\"></span>distributi<span class=\"_ _0\"></span>vo <span class=\"_ _3f\"></span>europe<span class=\"_ _0\"></span>o, <span class=\"_ _3f\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>svi<span class=\"_ _0\"></span>luppo <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>lenti <span class=\"_ _3f\"></span>fru<span class=\"_ _0\"></span>ibili <span class=\"_ _54\"></span>su </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3db\">tutte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>geografie <span class=\"_ _0\"></span>sia<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>funzioni <span class=\"_ _0\"></span>business<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>he p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>quelle <span class=\"_ _0\"></span>corporate <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>efinizione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>miglior<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3dc\">politiche <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>sv<span class=\"_ _0\"></span>iluppo <span class=\"_ _54\"></span>guard<span class=\"_ _0\"></span>ando <span class=\"_ _54\"></span>anche <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _54\"></span>cl<span class=\"_ _0\"></span>ienti <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uropei <span class=\"_ _54\"></span>che <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _54\"></span>dimens<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>copertura<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3dd\">geografica sem<span class=\"_ _0\"></span>pre di pi\u00f9 ric<span class=\"_ _0\"></span>hiedono una strutt<span class=\"_ _0\"></span>ura distribut<span class=\"_ _0\"></span>iva capillare su pi\u00f9 P<span class=\"_ _0\"></span>aesi. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3de\">A <span class=\"_ _0\"></span>livello<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eportistica<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l\u2019anali<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>dati <span class=\"_ _3c\"></span>disaggre<span class=\"_ _0\"></span>gati <span class=\"_ _0\"></span>avviene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ivello <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>perativo, <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>singolo <span class=\"_ _3c\"></span>centro <span class=\"_ _3c\"></span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3df\">profitto, <span class=\"_ _0\"></span>per le<span class=\"_ _0\"></span> esig<span class=\"_ _0\"></span>enze di <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>nitoraggio <span class=\"_ _0\"></span>periodico <span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>ondiviso c<span class=\"_ _0\"></span>on il <span class=\"_ _0\"></span>Top Ma<span class=\"_ _0\"></span>nagemen<span class=\"_ _0\"></span>t sott<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>forma di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e0\">statistiche gestional<span class=\"_ _0\"></span>i la cui frequenza e livello di aggrega<span class=\"_ _0\"></span>zione varia a seconda delle differ<span class=\"_ _0\"></span>enti esigenze<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e1\">di <span class=\"_ _5a\"> </span>analisi. <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>decisioni <span class=\"_ _5a\"> </span>str<span class=\"_ _0\"></span>ategiche <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>invece <span class=\"_ _5a\"> </span>ba<span class=\"_ _0\"></span>sate <span class=\"_ _5a\"> </span>sulle <span class=\"_ _5a\"> </span>ris<span class=\"_ _0\"></span>ultanze <span class=\"_ _5a\"> </span>gestiona<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e2\">contabili <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ettori <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>perativi (BU <span class=\"_ _4\"></span>Distribuz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>Ship<span class=\"_ _0\"></span>ping), <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>lin<span class=\"_ _0\"></span>ea <span class=\"_ _4\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>documenta<span class=\"_ _0\"></span>zione <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nalizzata </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e3\">internamente da<span class=\"_ _0\"></span>l Top Man<span class=\"_ _0\"></span>agement e dell\u2019infor<span class=\"_ _0\"></span>mativa <span class=\"_ _0\"></span>diffusa al Mercato<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e4\">Sulla <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>quanto <span class=\"_ _54\"></span>sopra <span class=\"_ _5a\"> </span>indicato, <span class=\"_ _54\"></span>l\u2019im<span class=\"_ _0\"></span>pairment <span class=\"_ _54\"></span>test <span class=\"_ _5a\"> </span>per <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>verifica <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>rec<span class=\"_ _0\"></span>uperabilit\u00e0 <span class=\"_ _54\"></span>dell\u2019a<span class=\"_ _0\"></span>vviamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>\u00e8 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e5\">effettuato <span class=\"_ _5b\"> </span>confrontando <span class=\"_ _5b\"> </span>il <span class=\"_ _5a\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>contabile <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>CGU <span class=\"_ _5b\"> </span>\u201cDistribuz<span class=\"_ _0\"></span>ione\u201d <span class=\"_ _5b\"> </span>al <span class=\"_ _5a\"> </span>suo <span class=\"_ _5a\"> </span>val<span class=\"_ _0\"></span>ore <span class=\"_ _5a\"> </span>recuperabile<span class=\"_ _0\"></span>, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e6\">determinato sulla<span class=\"_ _0\"></span> base del va<span class=\"_ _0\"></span>lore d\u2019uso che \u00e8 ott<span class=\"_ _0\"></span>enuto dalla s<span class=\"_ _0\"></span>ommatoria dei segue<span class=\"_ _0\"></span>nti elementi attua<span class=\"_ _0\"></span>lizzati:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs3e7\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Flusso <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>cassa <span class=\"_ _5a\"> </span>operativo <span class=\"_ _5a\"> </span>desunto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>Budget <span class=\"_ _5a\"> </span>redatti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _54\"></span>anno <span class=\"_ _5a\"> </span>dalle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>apparte<span class=\"_ _0\"></span>nenti <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>BU </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e8\">Distribuzione, <span class=\"_ _0\"></span>e debitamen<span class=\"_ _0\"></span>te approvati dal Co<span class=\"_ _0\"></span>nsiglio d<span class=\"_ _0\"></span>i Amministraz<span class=\"_ _0\"></span>ione della Ca<span class=\"_ _0\"></span>pogruppo; </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs3e9\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Tiraggio i<span class=\"_ _3\"></span>nerziale per <span class=\"_ _3e\"></span>il <span class=\"_ _3\"></span>secondo e <span class=\"_ _3e\"></span>terzo anno <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _4\"></span>dati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Budget <span class=\"_ _4\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>primo <span class=\"_ _3\"></span>anno, <span class=\"_ _4\"></span>salvo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>alcuni<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ea\">correttivi per soc<span class=\"_ _0\"></span>iet\u00e0 per le <span class=\"_ _0\"></span>quali \u00e8 previsto una s<span class=\"_ _0\"></span>pecifica<span class=\"_ _0\"></span> evoluzione pros<span class=\"_ _0\"></span>pettica; </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs3eb\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Terminal <span class=\"_ _0\"></span>Value che le socie<span class=\"_ _0\"></span>t\u00e0 saranno in <span class=\"_ _0\"></span>grado di genera<span class=\"_ _0\"></span>re secondo le stime de<span class=\"_ _0\"></span>l managem<span class=\"_ _0\"></span>ent. </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ec\">Il risultato <span class=\"_ _0\"></span>della sommator<span class=\"_ _0\"></span>ia sopra ri<span class=\"_ _0\"></span>portata costituisce<span class=\"_ _0\"></span> l\u2019Enterprise Value<span class=\"_ _0\"></span>, valore c<span class=\"_ _0\"></span>he viene confronta<span class=\"_ _0\"></span>to con il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ed\">valore contab<span class=\"_ _0\"></span>ile dell\u2019attivit\u00e0<span class=\"_ _0\"></span> oggetto di test di <span class=\"_ _0\"></span>impairment, ed<span class=\"_ _0\"></span> in particolare:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs3ee\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">con i Capitali <span class=\"_ _0\"></span>Investiti Netti<span class=\"_ _0\"></span> (di seguito \u201cC<span class=\"_ _0\"></span>IN\u201d) delle CGU/GCGU<span class=\"_ _0\"></span> espressi in amb<span class=\"_ _0\"></span>ito di cons<span class=\"_ _0\"></span>olidato, </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ef\">comprensivi cio\u00e8<span class=\"_ _0\"></span> degli avvia<span class=\"_ _0\"></span>menti conteggiati e d<span class=\"_ _0\"></span>elle altre sc<span class=\"_ _0\"></span>ritture di rettifica a<span class=\"_ _0\"></span>pportate in sede d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f0\">consolidamento<span class=\"_ _0\"></span>; <span class=\"ff2\"> <span class=\"_ _1\"> </span></span> </div>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">con  il  valore <span class=\"_ _3d\"> </span>di  cari<span class=\"_ _0\"></span>co  complessivo  d<span class=\"_ _0\"></span>elle  partecipaz<span class=\"_ _0\"></span>ioni,  av<span class=\"_ _0\"></span>endo  cura <span class=\"_ _3d\"> </span>di  sott<span class=\"_ _0\"></span>rarre  il  valore <span class=\"_ _3d\"> </span>della<span class=\"_ _254\"> </span></span></span>Posizione <span class=\"_ _5a\"> </span>Finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _54\"> </span>N<span class=\"_ _0\"></span>etta, <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>base <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>risulta<span class=\"_ _0\"></span>nze <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ell\u2019analisi <span class=\"_ _5a\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>tri<span class=\"_ _0\"></span>ggering <span class=\"_ _5a\"> </span>events <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>bilanci<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>separato.<span class=\"_ _254\"> </span>Per la <span class=\"_ _3\"></span>CGU <span class=\"_ _3\"></span>Shipping/Cosia<span class=\"_ _0\"></span>rma, <span class=\"_ _3\"></span>rappresenta<span class=\"_ _0\"></span>ta dalla <span class=\"_ _3\"></span>societ\u00e0 armatoriale <span class=\"_ _3\"></span>Cosiarma<span class=\"_ _0\"></span>, invece, <span class=\"_ _3\"></span>la stima <span class=\"_ _4\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>flus<span class=\"_ _0\"></span>si di<span class=\"_ _254\"> </span>cassa <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>articola<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>base <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>arco <span class=\"_ _3f\"></span>te<span class=\"_ _0\"></span>mporale <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>C<span class=\"_ _0\"></span>GU <span class=\"_ _3c\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>alla <span class=\"_ _54\"></span>residua <span class=\"_ _3f\"></span>vita <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>na<span class=\"_ _0\"></span>vi<span class=\"_ _254\"> </span>utilizzando come <span class=\"_ _4\"></span>valore finale il <span class=\"_ _4\"></span>loro \u201cscrap <span class=\"_ _4\"></span>value\u201d<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>La diversa <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>etodologia \u00e8 <span class=\"_ _4\"></span>dovu<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>degli<span class=\"_ _254\"> </span>assets, <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>vvero <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>navi, <span class=\"_ _5a\"> </span>impiegati<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>nell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _54\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>segnala <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _54\"></span>l\u2019arc<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>te<span class=\"_ _0\"></span>mpo <span class=\"_ _54\"></span>tra <span class=\"_ _5a\"> </span>l\u2019anno <span class=\"_ _5a\"> </span>successi<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>al<span class=\"_ _254\"> </span>Budget <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>riferi<span class=\"_ _0\"></span>mento <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>l\u2019anno <span class=\"_ _5a\"> </span>prev<span class=\"_ _0\"></span>isto <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>termine <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>vita <span class=\"_ _54\"> </span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>nav<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _5a\"> </span>utilizzato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>un <span class=\"_ _5a\"> </span>Ad<span class=\"_ _0\"></span>justed<span class=\"_ _254\"> </span>EBITDA stimato<span class=\"_ _0\"></span> prudente<span class=\"_ _0\"></span>mente sulla base del d<span class=\"_ _0\"></span>ato di Budget. Per <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ingole <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>contr<span class=\"_ _0\"></span>ollate <span class=\"_ _54\"></span>viene <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>laborata <span class=\"_ _54\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>nalisi <span class=\"_ _3f\"></span>su<span class=\"_ _0\"></span>gli <span class=\"_ _54\"></span>indicatori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _3f\"></span>dur<span class=\"_ _0\"></span>evole <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>-<span class=\"_ _254\"> </span>Triggering Ev<span class=\"_ _0\"></span>ents in base a <span class=\"_ _0\"></span>quanto previsto da<span class=\"_ _0\"></span>l principi<span class=\"_ _0\"></span>o IAS 36.<span class=\"_ _254\"> </span>Nella <span class=\"_ _5b\"> </span>predisposiz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>dell\u2019i<span class=\"_ _0\"></span>mpairment <span class=\"_ _5b\"> </span>test <span class=\"_ _50\"> </span>si <span class=\"_ _5b\"> </span>sono <span class=\"_ _5b\"> </span>usa<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>i <span class=\"_ _5b\"> </span>da<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>Budget <span class=\"_ _50\"> </span>2024 <span class=\"_ _5b\"> </span>approva<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>Consiglio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Amministrazion<span class=\"_ _0\"></span>e della Cap<span class=\"_ _0\"></span>ogruppo in data 6 <span class=\"_ _0\"></span>febbraio <span class=\"_ _0\"></span>2024.<span class=\"_ _254\"> </span>Per <span class=\"_ _5b\"> </span>l\u2019attualizza<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>utilizza <span class=\"_ _5b\"> </span>come <span class=\"_ _5b\"> </span>tasso <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>conto <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span><span class=\"ff7\">WACC <span class=\"_ _5b\"> </span>post-tax</span> <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>tiene <span class=\"_ _5b\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dei <span class=\"_ _5b\"> </span>rischi <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>pecifici<span class=\"_ _254\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rispecchia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>correnti <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>cato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>costo <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>denaro.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Si <span class=\"_ _3c\"></span>basa <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pond<span class=\"_ _0\"></span>erazione<span class=\"_ _254\"> </span>tra <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>debi<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5a\"> </span>dell\u2019e<span class=\"_ _0\"></span>quity, <span class=\"_ _5a\"> </span>elaborato<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>valo<span class=\"_ _0\"></span>ri <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _5a\"> </span>comparabi<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>quelle<span class=\"_ _254\"> </span>appartenenti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impa<span class=\"_ _0\"></span>irment. <span class=\"_ _0\"></span>Per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019impair<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>test <span class=\"_ _3c\"></span>2023 <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>fatto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricorso, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _0\"></span>gi\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel<span class=\"_ _254\"> </span>precedente esercizio, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>professioni<span class=\"_ _0\"></span>sta <span class=\"_ _4\"></span>este<span class=\"_ _0\"></span>rno, per <span class=\"_ _4\"></span>la determinazione dei<span class=\"_ _3\"></span> parametri <span class=\"_ _3\"></span>applicati nel <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>st, <span class=\"_ _3\"></span>come<span class=\"_ _254\"> </span>indicati qui di<span class=\"_ _0\"></span> seguito.<span class=\"_ _254\"> </span>Lo <span class=\"_ _4\"></span>svilu<span class=\"_ _0\"></span>ppo <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>conteggi effettuati <span class=\"_ _4\"></span>ha <span class=\"_ _3\"></span>portato <span class=\"_ _3\"></span>alla <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>terminazione <span class=\"_ _3\"></span>degli Enterprise <span class=\"_ _4\"></span>Value<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>riepiloga<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>nella<span class=\"_ _254\"> </span>tabella <span class=\"_ _5a\"> </span>sottos<span class=\"_ _0\"></span>tante, <span class=\"_ _54\"></span>compar<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>con <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ispettivi <span class=\"_ _5a\"> </span>Capital<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>Investi<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>Ne<span class=\"_ _0\"></span>tti <span class=\"_ _54\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>CGU<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>GCGU, <span class=\"_ _5a\"> </span>evidenzia<span class=\"_ _0\"></span>ndone <span class=\"_ _5a\"> </span>i<span class=\"_ _254\"> </span>rispettivi <span class=\"_ _54\"></span>H<span class=\"_ _0\"></span>ead-room. <span class=\"_ _54\"></span>In <span class=\"_ _54\"> </span>o<span class=\"_ _0\"></span>ttempera<span class=\"_ _0\"></span>nza <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>dettami <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _54\"></span>abbiamo <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ato <span class=\"_ _54\"></span>evidenza <span class=\"_ _54\"> </span>n<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>tabella <span class=\"_ _5a\"> </span>delle<span class=\"_ _254\"> </span>risultanze  del <span class=\"_ _5b\"> </span>monitorag<span class=\"_ _0\"></span>gio <span class=\"_ _50\"> </span>anche <span class=\"_ _50\"> </span>rispetto <span class=\"_ _50\"> </span>all\u2019as<span class=\"_ _0\"></span>setto <span class=\"_ _5b\"> </span>dello<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>corso <span class=\"_ _50\"> </span>anno, <span class=\"_ _50\"> </span>ovvero <span class=\"_ _50\"> </span>il <span class=\"_ _50\"> </span>test <span class=\"_ _50\"> </span>sulle <span class=\"_ _50\"> </span>singole <span class=\"_ _5b\"> </span>CGU<span class=\"_ _254\"> </span>organizzate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>ae<span class=\"_ _0\"></span>rea <span class=\"_ _3c\"></span>geografica<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>risultanze<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>conteggi <span class=\"_ _3f\"></span>hanno <span class=\"_ _3c\"></span>evi<span class=\"_ _0\"></span>denziato <span class=\"_ _3c\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>pi <span class=\"_ _3c\"></span>margin<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>(i <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osiddetti<span class=\"_ _254\"> </span>\u201cHead-room\u201d) tra <span class=\"_ _0\"></span>i valori conta<span class=\"_ _0\"></span>bili delle CGU e G<span class=\"_ _0\"></span>CGU, rappresenta<span class=\"_ _0\"></span>ti dai rispetti<span class=\"_ _0\"></span>vi Capitali In<span class=\"_ _0\"></span>vestiti Netti, ed <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>corrispettivi <span class=\"_ _0\"></span>valori d\u2019uso ra<span class=\"_ _0\"></span>ppresentati da<span class=\"_ _0\"></span>gli Enterprise Value<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _2f\"> </span>WACC <span class=\"_ _14f\"> </span>\"g\" rate<span class=\"_ _254\"> </span>Enterprise<span class=\"_ _254\"> </span>Value<span class=\"_ _254\"> </span>CIN Conso <span class=\"_ _17d\"> </span>Head-room - Italia <span class=\"_ _17e\"> </span>8,54% <span class=\"_ _ef\"> </span>0,<span class=\"_ _3\"></span>85% <span class=\"_ _16d\"> </span>147.471 <span class=\"_ _0\"></span> <span class=\"_ _ab\"> </span>93.587  <span class=\"_ _52\"> </span>53.884  - Francia <span class=\"_ _17f\"> </span>8,35% <span class=\"_ _ef\"> </span>1,00% <span class=\"_ _ef\"> </span>214.454  <span class=\"_ _f7\"> </span>120.921  <span class=\"_ _10a\"> </span>93.533  - Penisola Iberica <span class=\"_ _28\"> </span>8,33<span class=\"_ _3\"></span>% <span class=\"_ _180\"> </span>1,00% <span class=\"_ _ef\"> </span>92.738  <span class=\"_ _52\"> </span>65.531  <span class=\"_ _c0\"> </span>27<span class=\"_ _0\"></span>.207  - Grecia <span class=\"_ _10b\"> </span>8,58% <span class=\"_ _16d\"> </span>1,00% <span class=\"_ _ef\"> </span>12.756  <span class=\"_ _f8\"> </span>3.819  <span class=\"_ _113\"> </span>8.937  - Messico <span class=\"_ _181\"> </span>11,70% <span class=\"_ _a4\"> </span>1,00% <span class=\"_ _ef\"> </span>12.439  <span class=\"_ _41\"> </span>5.493  <span class=\"_ _b2\"> </span>6.946  - Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _182\"> </span>8,49% <span class=\"_ _41\"> </span>1,00% <span class=\"_ _c0\"> </span>48<span class=\"_ _0\"></span>3.285  <span class=\"_ _af\"> </span>288<span class=\"_ _0\"></span>.963  <span class=\"_ _161\"> </span>194.322  - Cosiarma  <span class=\"_ _183\"> </span>12,86% <span class=\"_ _10a\"> </span>- <span class=\"_ _b1\"> </span>65.507  <span class=\"_ _f7\"> </span>47.634  <span class=\"_ _f7\"> </span>17.874 Si <span class=\"_ _3\"></span>precisa <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>\u201cCIN <span class=\"_ _3\"></span>Conso\u201d <span class=\"_ _3\"></span>indichi<span class=\"_ _0\"></span>no <span class=\"_ _4\"></span>le somme <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>CIN delle <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>societ\u00e0 appartenenti alle <span class=\"_ _4\"></span>varie<span class=\"_ _254\"> </span>CGU, <span class=\"_ _0\"></span>dedotti<span class=\"_ _0\"></span> i <span class=\"_ _3c\"></span>costi <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>parteci<span class=\"_ _0\"></span>pazioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _3c\"></span>app<span class=\"_ _0\"></span>artenenti <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>CGU <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>incrementa<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Avviamento <span class=\"_ _55\"> </span>e/o <span class=\"_ _3d\"> </span>delle <span class=\"_ _55\"> </span>altre <span class=\"_ _3d\"> </span>rettifiche<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>sede<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>acquisizione <span class=\"_ _55\"> </span>come <span class=\"_ _3d\"> </span>conteg<span class=\"_ _0\"></span>giate <span class=\"_ _3d\"> </span>nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _3d\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>bilancio<span class=\"_ _254\"> </span>consolidato.<span class=\"_ _254\"> </span>L\u2019analisi di <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>ensitivity \u00e8 <span class=\"_ _3\"></span>stata condotta evidenziando, <span class=\"_ _3\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>base dei <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>dell\u2019impair<span class=\"_ _0\"></span>ment <span class=\"_ _3\"></span>test, <span class=\"_ _3\"></span>quanto dovrebbe<span class=\"_ _254\"> </span>diminuire l\u2019<span class=\"_ _0\"></span>Adjusted EB<span class=\"_ _0\"></span>ITDA, fer<span class=\"_ _0\"></span>mi i par<span class=\"_ _0\"></span>ametri di <span class=\"_ _0\"></span>WACC e <span class=\"_ _0\"></span>\u201cg\u201d rate<span class=\"_ _0\"></span>, per az<span class=\"_ _0\"></span>zerare l\u2019\u201c<span class=\"_ _0\"></span>Head-room\u201d d<span class=\"_ _0\"></span>elle diverse<span class=\"_ _254\"> </span>CGU e GCGU, <span class=\"_ _0\"></span>cos\u00ec come su <span class=\"_ _0\"></span>quale valore d<span class=\"_ _0\"></span>ovrebbe colloca<span class=\"_ _0\"></span>rsi il WACC, fermi <span class=\"_ _0\"></span>i valori di Adjuste<span class=\"_ _0\"></span>d EBITDA<span class=\"_ _0\"></span> e \u201cg\u201d<span class=\"_ _254\"> </span>rate, per <span class=\"_ _4\"></span>l\u2019a<span class=\"_ _0\"></span>zzerame<span class=\"_ _0\"></span>nto dell\u2019\u201dHead-room\u201d e <span class=\"_ _3\"></span>lo stesso per il <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>g\u201d <span class=\"_ _3\"></span>rate, fermi i <span class=\"_ _3\"></span>valori di Adjusted EBITDA e <span class=\"_ _3\"></span>WACC.<span class=\"_ _254\"> </span>La tabella s<span class=\"_ _0\"></span>eguente riporta i<span class=\"_ _0\"></span>l risultato di tale test.<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span>CGU <span class=\"_ _184\"> </span>Adjusted EBITDA <span class=\"_ _13f\"> </span>WACC <span class=\"_ _9e\"> </span>\"g\" rate - Italia <span class=\"_ _17e\"> </span>-18,20% <span class=\"_ _66\"> </span>12,82% <span class=\"_ _185\"> </span>-4,62% - Francia <span class=\"_ _17f\"> </span>-23,48% <span class=\"_ _2f\"> </span>14,<span class=\"_ _3\"></span>02% <span class=\"_ _185\"> </span>-6,<span class=\"_ _3\"></span>43% - Penisola Iberica <span class=\"_ _28\"> </span>-1<span class=\"_ _3\"></span>3,61% <span class=\"_ _9e\"> </span>11,40% <span class=\"_ _15d\"> </span>-2,86% - Grecia <span class=\"_ _10b\"> </span>-39<span class=\"_ _3\"></span>,26% <span class=\"_ _2f\"> </span>23,5<span class=\"_ _0\"></span>3% <span class=\"_ _9d\"> </span>-<span class=\"_ _0\"></span>22,95% - Messico <span class=\"_ _181\"> </span>-32,87% <span class=\"_ _66\"> </span>26,51% <span class=\"_ _186\"> </span>-26,72% - Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _182\"> </span>-20,57% <span class=\"_ _171\"> </span>13,47% <span class=\"_ _b\"> </span>-5,45% - Cosiarma <span class=\"_ _137\"> </span>-29,69% <span class=\"_ _187\"> </span>24,41% <span class=\"_ _66\"> </span>-<span class=\"_ _254\"> </span>A<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _4\"></span>re<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in<span class=\"_ _3e\"></span>f<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span> Informativa per settore<span class=\"_ _254\"> </span>All\u2019interno d<span class=\"_ _0\"></span>el Gruppo possono ess<span class=\"_ _0\"></span>ere distintamente id<span class=\"_ _0\"></span>entificabili diversi setto<span class=\"_ _0\"></span>ri che forniscono un insiem<span class=\"_ _0\"></span>e di<span class=\"_ _254\"> </span>prodotti <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ervizi <span class=\"_ _3f\"></span>om<span class=\"_ _0\"></span>ogenei <span class=\"_ _54\"></span>(settore <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>attivit\u00e0)<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>o <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>forniscono <span class=\"_ _54\"></span>prodotti <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>servizi <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>una <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>eterminata <span class=\"_ _54\"></span>area<span class=\"_ _254\"> </span>geografica (setto<span class=\"_ _0\"></span>re geografic<span class=\"_ _0\"></span>o). In particolare, all\u2019i<span class=\"_ _0\"></span>nterno d<span class=\"_ _0\"></span>el Gruppo Orse<span class=\"_ _0\"></span>ro sono state individua<span class=\"_ _0\"></span>te tre aree di<span class=\"_ _0\"></span> attivit\u00e0:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">settore <span class=\"_ _55\"> </span>Distribuz<span class=\"_ _0\"></span>ione: <span class=\"_ _55\"> </span>qu<span class=\"_ _0\"></span>esto <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>ettore <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _55\"> </span>ag<span class=\"_ _0\"></span>gregato <span class=\"_ _55\"> </span>di <span class=\"_ _56\"> </span>societ\u00e0 <span class=\"_ _55\"> </span>ded<span class=\"_ _0\"></span>ite <span class=\"_ _55\"> </span>all\u2019im<span class=\"_ _0\"></span>portazione <span class=\"_ _56\"> </span>ed <span class=\"_ _55\"> </span>alla<span class=\"_ _254\"> </span></span></span>distribuzione dei<span class=\"_ _0\"></span> prodotti ortofrutticoli<span class=\"_ _0\"></span> sui <span class=\"_ _3\"></span>territori<span class=\"_ _0\"></span> di propria competenza<span class=\"_ _0\"></span>. Le societ\u00e0 distributrici del<span class=\"_ _254\"> </span>Gruppo <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ede <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>rano <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>i m<span class=\"_ _0\"></span>ercati <span class=\"_ _0\"></span>italia<span class=\"_ _0\"></span>ni, <span class=\"_ _0\"></span>francese<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>isola <span class=\"_ _0\"></span>iberica <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>greci alle quali s<span class=\"_ _0\"></span>i aggiunge l<span class=\"_ _0\"></span>\u2019attivit\u00e0 rivolta ess<span class=\"_ _0\"></span>enzialme<span class=\"_ _0\"></span>nte all\u2019export delle<span class=\"_ _0\"></span> societ\u00e0 messican<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">settore <span class=\"_ _4\"></span>Shipping: q<span class=\"_ _3\"></span>uesto <span class=\"_ _3\"></span>settore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>un <span class=\"_ _3\"></span>aggregato <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3\"></span>dedito <span class=\"_ _4\"></span>pri<span class=\"_ _0\"></span>ncipalmente <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>rasporto <span class=\"_ _4\"></span>mar<span class=\"_ _0\"></span>ittimo<span class=\"_ _254\"> </span></span></span>di banane ed ana<span class=\"_ _0\"></span>nas;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">settore <span class=\"_ _3d\"> </span>H<span class=\"_ _0\"></span>olding <span class=\"_ _55\"> </span>&amp; <span class=\"_ _55\"> </span>Servizi: <span class=\"_ _55\"> </span>rapprese<span class=\"_ _0\"></span>nta <span class=\"_ _55\"> </span>un <span class=\"_ _3d\"> </span>s<span class=\"_ _0\"></span>ettore <span class=\"_ _55\"> </span>residuale <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>compre<span class=\"_ _0\"></span>nde <span class=\"_ _55\"> </span>societ\u00e0 <span class=\"_ _55\"> </span>dedite <span class=\"_ _55\"> </span>alla<span class=\"_ _254\"> </span></span></span>prestazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>ervizi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>bito <span class=\"_ _0\"></span>doganale, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>setto<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>informatic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>coordinamento <span class=\"_ _3c\"></span>della<span class=\"_ _254\"> </span>Holding.<span class=\"_ _254\"> </span>In <span class=\"_ _3\"></span>ottemp<span class=\"_ _0\"></span>eranza a <span class=\"_ _3\"></span>quanto disposto dall\u2019IFRS 8 <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> informazioni settoriali vengono fornite <span class=\"_ _3\"></span>al paragrafo dedicato<span class=\"_ _254\"> </span>all\u2019\u201cInformati<span class=\"_ _0\"></span>va di settore\u201d <span class=\"_ _0\"></span>(Nota 22). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-754": {
   "value": "Avviamento Nel <span class=\"_ _3c\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>aziende<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0, <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>potenzial<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>acquisite <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>identif<span class=\"_ _0\"></span>icabili sono rilevate<span class=\"_ _0\"></span> al valore corre<span class=\"_ _0\"></span>nte (fair value) a<span class=\"_ _0\"></span>lla data di<span class=\"_ _0\"></span> acquisizione<span class=\"_ _0\"></span>. La differenz<span class=\"_ _0\"></span>a positiva tra<span class=\"_ _0\"></span> il prezzo <span class=\"_ _0\"></span>pagato per l\u2019a<span class=\"_ _0\"></span>cquisto e<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>quota d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>interessenza<span class=\"_ _0\"></span> dei s<span class=\"_ _0\"></span>oci d<span class=\"_ _0\"></span>ella c<span class=\"_ _0\"></span>ontrollante <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>valore c<span class=\"_ _0\"></span>orrente d<span class=\"_ _0\"></span>elle atti<span class=\"_ _0\"></span>vit\u00e0 e <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _0\"></span> acquisite <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>cla<span class=\"_ _0\"></span>ssificata <span class=\"_ _3c\"></span>come <span class=\"_ _3c\"></span>\u201cAvviam<span class=\"_ _0\"></span>ento\u201d. <span class=\"_ _0\"></span>L\u2019<span class=\"_ _0\"></span>eventuale <span class=\"_ _3c\"></span>differenza <span class=\"_ _3c\"></span>negati<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>(\u201ca<span class=\"_ _0\"></span>vviamento <span class=\"_ _3c\"></span>negativo<span class=\"_ _0\"></span>\u201d) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>invece<span class=\"_ _0\"></span> rilevata a<span class=\"_ _0\"></span> conto<span class=\"_ _0\"></span> econom<span class=\"_ _0\"></span>ico a<span class=\"_ _0\"></span>l momento <span class=\"_ _0\"></span>dell\u2019acquis<span class=\"_ _0\"></span>izione. <span class=\"_ _0\"></span>La voc<span class=\"_ _0\"></span>e \u201cAvvia<span class=\"_ _0\"></span>mento\u201d <span class=\"_ _0\"></span>\u00e8 rilevata<span class=\"_ _0\"></span> come<span class=\"_ _0\"></span> attivit\u00e0 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>vita utile <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndefinita <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>oggettata <span class=\"_ _3c\"></span>ad <span class=\"_ _3c\"></span>ammortamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>recuperab<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>rizione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>verifica<span class=\"_ _0\"></span>ta almeno a<span class=\"_ _0\"></span>nnualmente e c<span class=\"_ _0\"></span>omunque<span class=\"_ _0\"></span> ogni qualvolta<span class=\"_ _0\"></span> si verific<span class=\"_ _0\"></span>hino eventi<span class=\"_ _0\"></span> che facciano<span class=\"_ _0\"></span> presupporre<span class=\"_ _0\"></span> una riduz<span class=\"_ _0\"></span>ione<span class=\"_ _254\"> </span> di <span class=\"_ _0\"></span>valore, ad<span class=\"_ _0\"></span>ottando <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>criteri <span class=\"_ _0\"></span>indicati d<span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>36. L<span class=\"_ _0\"></span>e p<span class=\"_ _0\"></span>erdite <span class=\"_ _0\"></span>di valor<span class=\"_ _0\"></span>e sono<span class=\"_ _0\"></span> ric<span class=\"_ _0\"></span>onosciute <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> non <span class=\"_ _56\"> </span>sono <span class=\"_ _55\"> </span>success<span class=\"_ _0\"></span>ivamente <span class=\"_ _56\"> </span>ripristinate. <span class=\"_ _56\"> </span>In <span class=\"_ _55\"> </span>caso <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>cessione <span class=\"_ _55\"> </span>di <span class=\"_ _56\"> </span>una <span class=\"_ _55\"> </span>societ\u00e0 <span class=\"_ _56\"> </span>contro<span class=\"_ _0\"></span>llata, <span class=\"_ _55\"> </span>il <span class=\"_ _56\"> </span>valore <span class=\"_ _56\"> </span>netto<span class=\"_ _254\"> </span> dell\u2019\u201cAvviament<span class=\"_ _0\"></span>o\u201d <span class=\"_ _5a\"> </span>ad <span class=\"_ _5b\"> </span>essa <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>ttribuibile <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5b\"> </span>incluso <span class=\"_ _5b\"> </span>nella <span class=\"_ _5b\"> </span>determinaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>plusvalenz<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>o <span class=\"_ _5b\"> </span>minusvalenza<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span> cessione. <span class=\"_ _4\"></span>A <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>dal <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell\u2019analisi <span class=\"_ _4\"></span>eff<span class=\"_ _0\"></span>ettuata <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>supporto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>un <span class=\"_ _3\"></span>consulente <span class=\"_ _4\"></span>esterno, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>ato<span class=\"_ _254\"> </span> che <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>assetto <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>allo<span class=\"_ _0\"></span>cazione <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>monitora<span class=\"_ _0\"></span>ggio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019avviam<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>pi\u00f9 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>oerente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>uttura, <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>articolazione <span class=\"_ _3c\"></span>ed <span class=\"_ _3c\"></span>il<span class=\"_ _254\"> </span> funzionamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del Gruppo <span class=\"_ _3\"></span>sia quello <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>prevedere un\u2019aggregazione nel <span class=\"_ _3\"></span>pi\u00f9 ampio <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>di CGU<span class=\"_ _254\"> </span> Distribuzione in<span class=\"_ _0\"></span> luogo delle<span class=\"_ _0\"></span> singole CGU-Pa<span class=\"_ _0\"></span>ese.<span class=\"_ _254\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-727": {
   "value": "Avviamento Nel <span class=\"_ _3c\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>aziende<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0, <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>potenzial<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>acquisite <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>identif<span class=\"_ _0\"></span>icabili sono rilevate<span class=\"_ _0\"></span> al valore corre<span class=\"_ _0\"></span>nte (fair value) a<span class=\"_ _0\"></span>lla data di<span class=\"_ _0\"></span> acquisizione<span class=\"_ _0\"></span>. La differenz<span class=\"_ _0\"></span>a positiva tra<span class=\"_ _0\"></span> il prezzo <span class=\"_ _0\"></span>pagato per l\u2019a<span class=\"_ _0\"></span>cquisto e<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>quota d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>interessenza<span class=\"_ _0\"></span> dei s<span class=\"_ _0\"></span>oci d<span class=\"_ _0\"></span>ella c<span class=\"_ _0\"></span>ontrollante <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>valore c<span class=\"_ _0\"></span>orrente d<span class=\"_ _0\"></span>elle atti<span class=\"_ _0\"></span>vit\u00e0 e <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _0\"></span> acquisite <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>cla<span class=\"_ _0\"></span>ssificata <span class=\"_ _3c\"></span>come <span class=\"_ _3c\"></span>\u201cAvviam<span class=\"_ _0\"></span>ento\u201d. <span class=\"_ _0\"></span>L\u2019<span class=\"_ _0\"></span>eventuale <span class=\"_ _3c\"></span>differenza <span class=\"_ _3c\"></span>negati<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>(\u201ca<span class=\"_ _0\"></span>vviamento <span class=\"_ _3c\"></span>negativo<span class=\"_ _0\"></span>\u201d) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>invece<span class=\"_ _0\"></span> rilevata a<span class=\"_ _0\"></span> conto<span class=\"_ _0\"></span> econom<span class=\"_ _0\"></span>ico a<span class=\"_ _0\"></span>l momento <span class=\"_ _0\"></span>dell\u2019acquis<span class=\"_ _0\"></span>izione. <span class=\"_ _0\"></span>La voc<span class=\"_ _0\"></span>e \u201cAvvia<span class=\"_ _0\"></span>mento\u201d <span class=\"_ _0\"></span>\u00e8 rilevata<span class=\"_ _0\"></span> come<span class=\"_ _0\"></span> attivit\u00e0 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>vita utile <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndefinita <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>oggettata <span class=\"_ _3c\"></span>ad <span class=\"_ _3c\"></span>ammortamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>recuperab<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>rizione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>verifica<span class=\"_ _0\"></span>ta almeno a<span class=\"_ _0\"></span>nnualmente e c<span class=\"_ _0\"></span>omunque<span class=\"_ _0\"></span> ogni qualvolta<span class=\"_ _0\"></span> si verific<span class=\"_ _0\"></span>hino eventi<span class=\"_ _0\"></span> che facciano<span class=\"_ _0\"></span> presupporre<span class=\"_ _0\"></span> una riduz<span class=\"_ _0\"></span>ione<span class=\"_ _254\"> </span> di <span class=\"_ _0\"></span>valore, ad<span class=\"_ _0\"></span>ottando <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>criteri <span class=\"_ _0\"></span>indicati d<span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>36. L<span class=\"_ _0\"></span>e p<span class=\"_ _0\"></span>erdite <span class=\"_ _0\"></span>di valor<span class=\"_ _0\"></span>e sono<span class=\"_ _0\"></span> ric<span class=\"_ _0\"></span>onosciute <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> non <span class=\"_ _56\"> </span>sono <span class=\"_ _55\"> </span>success<span class=\"_ _0\"></span>ivamente <span class=\"_ _56\"> </span>ripristinate. <span class=\"_ _56\"> </span>In <span class=\"_ _55\"> </span>caso <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>cessione <span class=\"_ _55\"> </span>di <span class=\"_ _56\"> </span>una <span class=\"_ _55\"> </span>societ\u00e0 <span class=\"_ _56\"> </span>contro<span class=\"_ _0\"></span>llata, <span class=\"_ _55\"> </span>il <span class=\"_ _56\"> </span>valore <span class=\"_ _56\"> </span>netto<span class=\"_ _254\"> </span> dell\u2019\u201cAvviament<span class=\"_ _0\"></span>o\u201d <span class=\"_ _5a\"> </span>ad <span class=\"_ _5b\"> </span>essa <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>ttribuibile <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5b\"> </span>incluso <span class=\"_ _5b\"> </span>nella <span class=\"_ _5b\"> </span>determinaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>plusvalenz<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>o <span class=\"_ _5b\"> </span>minusvalenza<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span> cessione. <span class=\"_ _4\"></span>A <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>dal <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell\u2019analisi <span class=\"_ _4\"></span>eff<span class=\"_ _0\"></span>ettuata <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>supporto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>un <span class=\"_ _3\"></span>consulente <span class=\"_ _4\"></span>esterno, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>ato<span class=\"_ _254\"> </span> che <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>assetto <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>allo<span class=\"_ _0\"></span>cazione <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>monitora<span class=\"_ _0\"></span>ggio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019avviam<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>pi\u00f9 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>oerente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>uttura, <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>articolazione <span class=\"_ _3c\"></span>ed <span class=\"_ _3c\"></span>il<span class=\"_ _254\"> </span> funzionamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del Gruppo <span class=\"_ _3\"></span>sia quello <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>prevedere un\u2019aggregazione nel <span class=\"_ _3\"></span>pi\u00f9 ampio <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>di CGU<span class=\"_ _254\"> </span> Distribuzione in<span class=\"_ _0\"></span> luogo delle<span class=\"_ _0\"></span> singole CGU-Pa<span class=\"_ _0\"></span>ese.<span class=\"_ _254\"> </span> Attivit\u00e0 immate<span class=\"_ _3\"></span>riali diverse dall\u2019a<span class=\"_ _3\"></span>vviamento<span class=\"_ _254\"> </span> Le <span class=\"_ _56\"> </span>attivit\u00e0 <span class=\"_ _57\"> </span>immate<span class=\"_ _0\"></span>riali <span class=\"_ _56\"> </span>di<span class=\"_ _0\"></span>verse <span class=\"_ _56\"> </span>dall\u2019a<span class=\"_ _0\"></span>vviamento <span class=\"_ _57\"> </span>sono <span class=\"_ _57\"> </span>attivit\u00e0 <span class=\"_ _57\"> </span>prive <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _56\"> </span>consiste<span class=\"_ _0\"></span>nza <span class=\"_ _56\"> </span>fisica<span class=\"_ _0\"></span>, <span class=\"_ _56\"> </span>identifica<span class=\"_ _0\"></span>bili,<span class=\"_ _254\"> </span> controlla<span class=\"_ _0\"></span>te dal Gruppo, ed in grad<span class=\"_ _0\"></span>o di produrre be<span class=\"_ _0\"></span>nefici econom<span class=\"_ _0\"></span>ici futuri.  Le a<span class=\"_ _0\"></span>ttivit\u00e0 im<span class=\"_ _0\"></span>material<span class=\"_ _0\"></span>i divers<span class=\"_ _0\"></span>e dall\u2019a<span class=\"_ _0\"></span>vviamento <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>nell\u2019attivo, <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> disposto<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>IAS 38<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> \u2013 <span class=\"_ _0\"></span>Attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>immaterial<span class=\"_ _0\"></span>i, <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>stesse <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>identific<span class=\"_ _0\"></span>abili, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>l\u2019uso <span class=\"_ _3c\"></span>generer\u00e0 <span class=\"_ _3c\"></span>benefici <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomici<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> futuri ed il <span class=\"_ _3\"></span>costo pu\u00f2 essere determinato<span class=\"_ _0\"></span> in modo <span class=\"_ _3\"></span>atten<span class=\"_ _0\"></span>dibile. Tali attivit\u00e0 sono iscritte al costo di acquisto o di<span class=\"_ _254\"> </span> produzione, <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprensivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>tutti <span class=\"_ _54\"></span>gli <span class=\"_ _3f\"></span>oneri <span class=\"_ _3f\"></span>accessor<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>esse <span class=\"_ _3f\"></span>imputabil<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>ammo<span class=\"_ _0\"></span>rtizzate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quote <span class=\"_ _3f\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _3f\"></span>in<span class=\"_ _254\"> </span> relazione <span class=\"_ _55\"> </span>alla <span class=\"_ _55\"> </span>lor<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>utilit\u00e0 <span class=\"_ _55\"> </span>te<span class=\"_ _0\"></span>mporale. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _55\"> </span>immateriali<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>con <span class=\"_ _55\"> </span>vita <span class=\"_ _55\"> </span>utile <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>efinita <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>am<span class=\"_ _0\"></span>mortizzate<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> sistematicam<span class=\"_ _0\"></span>ente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>partire <span class=\"_ _5a\"> </span>dal <span class=\"_ _5a\"> </span>momento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>be<span class=\"_ _0\"></span>ne <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _5a\"> </span>disponibil<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>l\u2019u<span class=\"_ _0\"></span>tilizzo <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>periodo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>della <span class=\"_ _5a\"> </span>loro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> prevista <span class=\"_ _54\"> </span>uti<span class=\"_ _0\"></span>lit\u00e0. <span class=\"_ _5a\"> </span>La <span class=\"_ _5a\"> </span>vita <span class=\"_ _54\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _54\"></span>riesa<span class=\"_ _0\"></span>minata <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _54\"> </span>p<span class=\"_ _0\"></span>eriodicit\u00e0 <span class=\"_ _5a\"> </span>annua<span class=\"_ _0\"></span>le <span class=\"_ _54\"></span>ed <span class=\"_ _5a\"> </span>event<span class=\"_ _0\"></span>uali <span class=\"_ _54\"></span>cam<span class=\"_ _0\"></span>biamenti, <span class=\"_ _54\"> </span>la<span class=\"_ _0\"></span>ddove<span class=\"_ _254\"> </span> necessari, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>apportati <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _0\"></span>prospettic<span class=\"_ _0\"></span>a. L<span class=\"_ _0\"></span>a recu<span class=\"_ _0\"></span>perabilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>verificata<span class=\"_ _0\"></span> second<span class=\"_ _0\"></span>o i<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> criteri previsti <span class=\"_ _3\"></span>dallo IAS 36. <span class=\"_ _4\"></span>I costi <span class=\"_ _3\"></span>successivi sono <span class=\"_ _3\"></span>capitalizz<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>solo quando <span class=\"_ _3\"></span>incrementano i <span class=\"_ _3\"></span>benefici economici<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> futuri <span class=\"_ _3f\"></span>attesi <span class=\"_ _3f\"></span>attr<span class=\"_ _0\"></span>ibuibili <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>feriscono. <span class=\"_ _3f\"></span>Tutt<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>altri <span class=\"_ _3f\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>uccessivi <span class=\"_ _3f\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>mputati <span class=\"_ _3f\"></span>nel <span class=\"_ _3f\"></span>conto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> economico nell\u2019e<span class=\"_ _0\"></span>sercizio in <span class=\"_ _0\"></span>cui sono sostenuti.<span class=\"_ _254\"> </span> I <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>sostenuti <span class=\"_ _3f\"></span>intername<span class=\"_ _0\"></span>nte <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>lo <span class=\"_ _3c\"></span>sviluppo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>nuo<span class=\"_ _0\"></span>vi <span class=\"_ _3c\"></span>prodotti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _3c\"></span>(princi<span class=\"_ _0\"></span>palmente <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>softwa<span class=\"_ _0\"></span>re)<span class=\"_ _254\"> </span> costituiscono <span class=\"_ _0\"></span>attivit\u00e0 imma<span class=\"_ _0\"></span>teriali generate<span class=\"_ _0\"></span> internamen<span class=\"_ _0\"></span>te iscritte nell\u2019a<span class=\"_ _0\"></span>ttivo solo se <span class=\"_ _0\"></span>tutte le seguenti cond<span class=\"_ _0\"></span>izioni<span class=\"_ _254\"> </span> sono <span class=\"_ _3f\"></span>ris<span class=\"_ _0\"></span>pettate: <span class=\"_ _54\"></span>esistenza <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>fattibilit\u00e0 <span class=\"_ _54\"></span>tecnica <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _3f\"></span>inte<span class=\"_ _0\"></span>nzione <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ompletare <span class=\"_ _54\"></span>l\u2019at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>modo <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>renderla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> disponibile p<span class=\"_ _3\"></span>er <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>vendita<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>capacit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del Gruppo <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>ll\u2019uso o <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>vendita <span class=\"_ _3\"></span>dell\u2019<span class=\"_ _0\"></span>attivit\u00e0, <span class=\"_ _3\"></span>esistenza <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>merc<span class=\"_ _0\"></span>ato<span class=\"_ _254\"> </span> per i <span class=\"_ _3\"></span>prodotti e <span class=\"_ _3\"></span>servizi derivanti<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dall\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ovvero dell\u2019utilit\u00e0 a fini <span class=\"_ _3\"></span>interni, esistenz<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>di adeguate disponibilit\u00e0<span class=\"_ _254\"> </span> di risorse tecniche e f<span class=\"_ _3\"></span>inanzi<span class=\"_ _0\"></span>arie per <span class=\"_ _3\"></span>completare lo sviluppo e la <span class=\"_ _3\"></span>vendita o l\u2019utilizzo interno dei prodotti e <span class=\"_ _3\"></span>servizi<span class=\"_ _254\"> </span> che ne <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivano, attendibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>della rilevazione dei <span class=\"_ _3\"></span>costi attribuibili all\u2019attivit\u00e0 durante il <span class=\"_ _3\"></span>suo sviluppo. I <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osti di<span class=\"_ _254\"> </span> sviluppo <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitalizzati<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span>ddove <span class=\"_ _54\"></span>esistenti, <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprendon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>sole <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>pese <span class=\"_ _3f\"></span>sostenute<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>possono <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>attribuit<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> direttamente <span class=\"_ _3\"></span>al processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>sviluppo <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>mmortizza<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>in base <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _4\"></span>un criterio <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>istematico,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a partire <span class=\"_ _3\"></span>dall\u2019inizio<span class=\"_ _254\"> </span> della produzione<span class=\"_ _0\"></span>, lungo la v<span class=\"_ _0\"></span>ita stimata del p<span class=\"_ _0\"></span>rodotto/servizio<span class=\"_ _0\"></span>.  I costi di ricerca<span class=\"_ _0\"></span> sono imputa<span class=\"_ _0\"></span>ti a conto economic<span class=\"_ _0\"></span>o nell\u2019esercizio <span class=\"_ _0\"></span>in cui sono sta<span class=\"_ _0\"></span>ti sostenuti<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> I <span class=\"_ _5b\"> </span>brevetti <span class=\"_ _50\"> </span>ed <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span>ritti <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _5b\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>opere <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ingegno <span class=\"_ _5b\"> </span>sono  p<span class=\"_ _3\"></span>rincipal<span class=\"_ _0\"></span>mente <span class=\"_ _5b\"> </span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>lic<span class=\"_ _0\"></span>enze <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>soft<span class=\"_ _0\"></span>ware<span class=\"_ _254\"> </span> applicativo, <span class=\"_ _54\"></span>ammortizz<span class=\"_ _0\"></span>ati <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quote <span class=\"_ _54\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>base <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>loro <span class=\"_ _54\"></span>vita <span class=\"_ _54\"></span>utile <span class=\"_ _54\"></span>contrattua<span class=\"_ _0\"></span>le. <span class=\"_ _3f\"></span>Le <span class=\"_ _54\"></span>concessio<span class=\"_ _0\"></span>ni, <span class=\"_ _3f\"></span>lice<span class=\"_ _0\"></span>nze <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span> marchi <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>esse<span class=\"_ _0\"></span>nzialment<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>relativ<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>ai <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>orrispettivi <span class=\"_ _5a\"> </span>pa<span class=\"_ _0\"></span>gati <span class=\"_ _54\"></span>per <span class=\"_ _54\"> </span>l\u2019e<span class=\"_ _0\"></span>sercizio <span class=\"_ _5a\"> </span>delle <span class=\"_ _5a\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>ubicate<span class=\"_ _254\"> </span> all\u2019interno <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>mercati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>rali <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ammort<span class=\"_ _0\"></span>izzate <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>nzione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>durata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>conc<span class=\"_ _0\"></span>essione <span class=\"_ _3c\"></span>stessa, <span class=\"_ _3c\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _0\"></span>le<span class=\"_ _254\"> </span> spese per<span class=\"_ _0\"></span> l\u2019utilizz<span class=\"_ _0\"></span>o di <span class=\"_ _0\"></span>programmi <span class=\"_ _0\"></span>software <span class=\"_ _0\"></span>in lic<span class=\"_ _0\"></span>enza d\u2019<span class=\"_ _0\"></span>uso, ammort<span class=\"_ _0\"></span>izzati m<span class=\"_ _0\"></span>ediamente <span class=\"_ _0\"></span>lungo u<span class=\"_ _0\"></span>n period<span class=\"_ _0\"></span>o di tr<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> anni. <span class=\"_ _3f\"></span>Tali <span class=\"_ _54\"></span>oneri <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>iscrit<span class=\"_ _0\"></span>ti <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ivo, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _3f\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>disposto <span class=\"_ _54\"></span>dal <span class=\"_ _54\"></span>principio <span class=\"_ _3f\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _3f\"></span>38 <span class=\"_ _54\"></span>\u201cAttivit\u00e0 <span class=\"_ _3f\"></span>immate<span class=\"_ _0\"></span>riali\u201d,<span class=\"_ _254\"> </span> quando \u00e8 <span class=\"_ _0\"></span>probabile <span class=\"_ _0\"></span>che l\u2019<span class=\"_ _0\"></span>uso dell\u2019<span class=\"_ _0\"></span>attivit\u00e0 gen<span class=\"_ _0\"></span>erer\u00e0 bene<span class=\"_ _0\"></span>fici econo<span class=\"_ _0\"></span>mici futur<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il costo<span class=\"_ _0\"></span> dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 pu\u00f2<span class=\"_ _254\"> </span> essere determi<span class=\"_ _0\"></span>nato in modo<span class=\"_ _0\"></span> attendibile.<span class=\"_ _254\"> </span> Le <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mmobilizzaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>cor<span class=\"_ _0\"></span>so <span class=\"_ _54\"></span>ed <span class=\"_ _54\"></span>acconti <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ccolgono<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>sald<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _3f\"></span>inv<span class=\"_ _0\"></span>estimenti <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>beni <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>entra<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>in<span class=\"_ _254\"> </span> esercizio a fin<span class=\"_ _0\"></span>e anno e, pert<span class=\"_ _0\"></span>anto, non assog<span class=\"_ _0\"></span>gettati ad ammorta<span class=\"_ _0\"></span>mento.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Altre <span class=\"_ _3d\"> </span>immob<span class=\"_ _0\"></span>ilizzazioni <span class=\"_ _3d\"> </span>i<span class=\"_ _0\"></span>mmateriali <span class=\"_ _3d\"> </span>acqu<span class=\"_ _0\"></span>istate <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>pro<span class=\"_ _0\"></span>dotte <span class=\"_ _55\"> </span>i<span class=\"_ _3\"></span>nternamente <span class=\"_ _3d\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>iscritt<span class=\"_ _0\"></span>e  n<span class=\"_ _0\"></span>ell\u2019attivo, <span class=\"_ _3d\"> </span>ladd<span class=\"_ _0\"></span>ove<span class=\"_ _254\"> </span> esistenti, <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>disposto <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _4\"></span>38 <span class=\"_ _3\"></span>(Attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>immaterial<span class=\"_ _0\"></span>i), <span class=\"_ _3\"></span>quando <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>l\u2019uso <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> generer\u00e0 bene<span class=\"_ _0\"></span>fici economic<span class=\"_ _0\"></span>i futuri e quando il cos<span class=\"_ _0\"></span>to dell<span class=\"_ _0\"></span>\u2019attivit\u00e0 pu\u00f2 essere dete<span class=\"_ _0\"></span>rminato <span class=\"_ _0\"></span>in modo attendi<span class=\"_ _0\"></span>bile.<span class=\"_ _254\"> </span> Le <span class=\"_ _5b\"> </span>altre<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>immat<span class=\"_ _0\"></span>eriali  r<span class=\"_ _3\"></span>ilevate <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>seguito <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ell\u2019acquisizione <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>un\u2019az<span class=\"_ _0\"></span>ienda <span class=\"_ _5b\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>iscritte <span class=\"_ _50\"> </span>separatamente<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dall\u2019avviame<span class=\"_ _0\"></span>nto se il loro va<span class=\"_ _0\"></span>lore corrente pu\u00f2<span class=\"_ _0\"></span> essere determinato<span class=\"_ _0\"></span> in modo attend<span class=\"_ _0\"></span>ibile.<span class=\"_ _254\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-687": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs232\">Attivit\u00e0 immate<span class=\"_ _3\"></span>riali diverse dall\u2019a<span class=\"_ _3\"></span>vviamento<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs233\">Le <span class=\"_ _56\"> </span>attivit\u00e0 <span class=\"_ _57\"> </span>immate<span class=\"_ _0\"></span>riali <span class=\"_ _56\"> </span>di<span class=\"_ _0\"></span>verse <span class=\"_ _56\"> </span>dall\u2019a<span class=\"_ _0\"></span>vviamento <span class=\"_ _57\"> </span>sono <span class=\"_ _57\"> </span>attivit\u00e0 <span class=\"_ _57\"> </span>prive <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _56\"> </span>consiste<span class=\"_ _0\"></span>nza <span class=\"_ _56\"> </span>fisica<span class=\"_ _0\"></span>, <span class=\"_ _56\"> </span>identifica<span class=\"_ _0\"></span>bili,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs234\">controlla<span class=\"_ _0\"></span>te dal Gruppo, ed in grad<span class=\"_ _0\"></span>o di produrre be<span class=\"_ _0\"></span>nefici econom<span class=\"_ _0\"></span>ici futuri.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs235\">Le a<span class=\"_ _0\"></span>ttivit\u00e0 im<span class=\"_ _0\"></span>material<span class=\"_ _0\"></span>i divers<span class=\"_ _0\"></span>e dall\u2019a<span class=\"_ _0\"></span>vviamento <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>nell\u2019attivo, <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> disposto<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>IAS 38<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs236\">\u2013 <span class=\"_ _0\"></span>Attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>immaterial<span class=\"_ _0\"></span>i, <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>stesse <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>identific<span class=\"_ _0\"></span>abili, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>l\u2019uso <span class=\"_ _3c\"></span>generer\u00e0 <span class=\"_ _3c\"></span>benefici <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomici<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs237\">futuri ed il <span class=\"_ _3\"></span>costo pu\u00f2 essere determinato<span class=\"_ _0\"></span> in modo <span class=\"_ _3\"></span>atten<span class=\"_ _0\"></span>dibile. Tali attivit\u00e0 sono iscritte al costo di acquisto o di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs238\">produzione, <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprensivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>tutti <span class=\"_ _54\"></span>gli <span class=\"_ _3f\"></span>oneri <span class=\"_ _3f\"></span>accessor<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>esse <span class=\"_ _3f\"></span>imputabil<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>ammo<span class=\"_ _0\"></span>rtizzate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quote <span class=\"_ _3f\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _3f\"></span>in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs239\">relazione <span class=\"_ _55\"> </span>alla <span class=\"_ _55\"> </span>lor<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>utilit\u00e0 <span class=\"_ _55\"> </span>te<span class=\"_ _0\"></span>mporale. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _55\"> </span>immateriali<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>con <span class=\"_ _55\"> </span>vita <span class=\"_ _55\"> </span>utile <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>efinita <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>am<span class=\"_ _0\"></span>mortizzate<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23a\">sistematicam<span class=\"_ _0\"></span>ente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>partire <span class=\"_ _5a\"> </span>dal <span class=\"_ _5a\"> </span>momento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>be<span class=\"_ _0\"></span>ne <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _5a\"> </span>disponibil<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>l\u2019u<span class=\"_ _0\"></span>tilizzo <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>periodo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>della <span class=\"_ _5a\"> </span>loro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23b\">prevista <span class=\"_ _54\"> </span>uti<span class=\"_ _0\"></span>lit\u00e0. <span class=\"_ _5a\"> </span>La <span class=\"_ _5a\"> </span>vita <span class=\"_ _54\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _54\"></span>riesa<span class=\"_ _0\"></span>minata <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _54\"> </span>p<span class=\"_ _0\"></span>eriodicit\u00e0 <span class=\"_ _5a\"> </span>annua<span class=\"_ _0\"></span>le <span class=\"_ _54\"></span>ed <span class=\"_ _5a\"> </span>event<span class=\"_ _0\"></span>uali <span class=\"_ _54\"></span>cam<span class=\"_ _0\"></span>biamenti, <span class=\"_ _54\"> </span>la<span class=\"_ _0\"></span>ddove<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23c\">necessari, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>apportati <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _0\"></span>prospettic<span class=\"_ _0\"></span>a. L<span class=\"_ _0\"></span>a recu<span class=\"_ _0\"></span>perabilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>verificata<span class=\"_ _0\"></span> second<span class=\"_ _0\"></span>o i<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23d\">criteri previsti <span class=\"_ _3\"></span>dallo IAS 36. <span class=\"_ _4\"></span>I costi <span class=\"_ _3\"></span>successivi sono <span class=\"_ _3\"></span>capitalizz<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>solo quando <span class=\"_ _3\"></span>incrementano i <span class=\"_ _3\"></span>benefici economici<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23e\">futuri <span class=\"_ _3f\"></span>attesi <span class=\"_ _3f\"></span>attr<span class=\"_ _0\"></span>ibuibili <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>feriscono. <span class=\"_ _3f\"></span>Tutt<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>altri <span class=\"_ _3f\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>uccessivi <span class=\"_ _3f\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>mputati <span class=\"_ _3f\"></span>nel <span class=\"_ _3f\"></span>conto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23f\">economico nell\u2019e<span class=\"_ _0\"></span>sercizio in <span class=\"_ _0\"></span>cui sono sostenuti.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs240\">I <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>sostenuti <span class=\"_ _3f\"></span>intername<span class=\"_ _0\"></span>nte <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>lo <span class=\"_ _3c\"></span>sviluppo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>nuo<span class=\"_ _0\"></span>vi <span class=\"_ _3c\"></span>prodotti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _3c\"></span>(princi<span class=\"_ _0\"></span>palmente <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>softwa<span class=\"_ _0\"></span>re)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs241\">costituiscono <span class=\"_ _0\"></span>attivit\u00e0 imma<span class=\"_ _0\"></span>teriali generate<span class=\"_ _0\"></span> internamen<span class=\"_ _0\"></span>te iscritte nell\u2019a<span class=\"_ _0\"></span>ttivo solo se <span class=\"_ _0\"></span>tutte le seguenti cond<span class=\"_ _0\"></span>izioni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs242\">sono <span class=\"_ _3f\"></span>ris<span class=\"_ _0\"></span>pettate: <span class=\"_ _54\"></span>esistenza <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>fattibilit\u00e0 <span class=\"_ _54\"></span>tecnica <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _3f\"></span>inte<span class=\"_ _0\"></span>nzione <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ompletare <span class=\"_ _54\"></span>l\u2019at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>modo <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>renderla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs243\">disponibile p<span class=\"_ _3\"></span>er <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>vendita<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>capacit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del Gruppo <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>ll\u2019uso o <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>vendita <span class=\"_ _3\"></span>dell\u2019<span class=\"_ _0\"></span>attivit\u00e0, <span class=\"_ _3\"></span>esistenza <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>merc<span class=\"_ _0\"></span>ato<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs244\">per i <span class=\"_ _3\"></span>prodotti e <span class=\"_ _3\"></span>servizi derivanti<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dall\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ovvero dell\u2019utilit\u00e0 a fini <span class=\"_ _3\"></span>interni, esistenz<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>di adeguate disponibilit\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs245\">di risorse tecniche e f<span class=\"_ _3\"></span>inanzi<span class=\"_ _0\"></span>arie per <span class=\"_ _3\"></span>completare lo sviluppo e la <span class=\"_ _3\"></span>vendita o l\u2019utilizzo interno dei prodotti e <span class=\"_ _3\"></span>servizi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs246\">che ne <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivano, attendibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>della rilevazione dei <span class=\"_ _3\"></span>costi attribuibili all\u2019attivit\u00e0 durante il <span class=\"_ _3\"></span>suo sviluppo. I <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osti di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs247\">sviluppo <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitalizzati<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span>ddove <span class=\"_ _54\"></span>esistenti, <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprendon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>sole <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>pese <span class=\"_ _3f\"></span>sostenute<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>possono <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>attribuit<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs248\">direttamente <span class=\"_ _3\"></span>al processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>sviluppo <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>mmortizza<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>in base <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _4\"></span>un criterio <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>istematico,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a partire <span class=\"_ _3\"></span>dall\u2019inizio<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs249\">della produzione<span class=\"_ _0\"></span>, lungo la v<span class=\"_ _0\"></span>ita stimata del p<span class=\"_ _0\"></span>rodotto/servizio<span class=\"_ _0\"></span>.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24a\">I costi di ricerca<span class=\"_ _0\"></span> sono imputa<span class=\"_ _0\"></span>ti a conto economic<span class=\"_ _0\"></span>o nell\u2019esercizio <span class=\"_ _0\"></span>in cui sono sta<span class=\"_ _0\"></span>ti sostenuti<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24b\">I <span class=\"_ _5b\"> </span>brevetti <span class=\"_ _50\"> </span>ed <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span>ritti <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _5b\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>opere <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ingegno <span class=\"_ _5b\"> </span>sono  p<span class=\"_ _3\"></span>rincipal<span class=\"_ _0\"></span>mente <span class=\"_ _5b\"> </span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>lic<span class=\"_ _0\"></span>enze <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>soft<span class=\"_ _0\"></span>ware<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24c\">applicativo, <span class=\"_ _54\"></span>ammortizz<span class=\"_ _0\"></span>ati <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quote <span class=\"_ _54\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>base <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>loro <span class=\"_ _54\"></span>vita <span class=\"_ _54\"></span>utile <span class=\"_ _54\"></span>contrattua<span class=\"_ _0\"></span>le. <span class=\"_ _3f\"></span>Le <span class=\"_ _54\"></span>concessio<span class=\"_ _0\"></span>ni, <span class=\"_ _3f\"></span>lice<span class=\"_ _0\"></span>nze <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24d\">marchi <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>esse<span class=\"_ _0\"></span>nzialment<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>relativ<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>ai <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>orrispettivi <span class=\"_ _5a\"> </span>pa<span class=\"_ _0\"></span>gati <span class=\"_ _54\"></span>per <span class=\"_ _54\"> </span>l\u2019e<span class=\"_ _0\"></span>sercizio <span class=\"_ _5a\"> </span>delle <span class=\"_ _5a\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>ubicate<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24e\">all\u2019interno <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>mercati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>rali <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ammort<span class=\"_ _0\"></span>izzate <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>nzione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>durata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>conc<span class=\"_ _0\"></span>essione <span class=\"_ _3c\"></span>stessa, <span class=\"_ _3c\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _0\"></span>le<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24f\">spese per<span class=\"_ _0\"></span> l\u2019utilizz<span class=\"_ _0\"></span>o di <span class=\"_ _0\"></span>programmi <span class=\"_ _0\"></span>software <span class=\"_ _0\"></span>in lic<span class=\"_ _0\"></span>enza d\u2019<span class=\"_ _0\"></span>uso, ammort<span class=\"_ _0\"></span>izzati m<span class=\"_ _0\"></span>ediamente <span class=\"_ _0\"></span>lungo u<span class=\"_ _0\"></span>n period<span class=\"_ _0\"></span>o di tr<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs250\">anni. <span class=\"_ _3f\"></span>Tali <span class=\"_ _54\"></span>oneri <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>iscrit<span class=\"_ _0\"></span>ti <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ivo, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _3f\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>disposto <span class=\"_ _54\"></span>dal <span class=\"_ _54\"></span>principio <span class=\"_ _3f\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _3f\"></span>38 <span class=\"_ _54\"></span>\u201cAttivit\u00e0 <span class=\"_ _3f\"></span>immate<span class=\"_ _0\"></span>riali\u201d,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs251\">quando \u00e8 <span class=\"_ _0\"></span>probabile <span class=\"_ _0\"></span>che l\u2019<span class=\"_ _0\"></span>uso dell\u2019<span class=\"_ _0\"></span>attivit\u00e0 gen<span class=\"_ _0\"></span>erer\u00e0 bene<span class=\"_ _0\"></span>fici econo<span class=\"_ _0\"></span>mici futur<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il costo<span class=\"_ _0\"></span> dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 pu\u00f2<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs252\">essere determi<span class=\"_ _0\"></span>nato in modo<span class=\"_ _0\"></span> attendibile.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs253\">Le <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mmobilizzaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>cor<span class=\"_ _0\"></span>so <span class=\"_ _54\"></span>ed <span class=\"_ _54\"></span>acconti <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ccolgono<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>sald<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _3f\"></span>inv<span class=\"_ _0\"></span>estimenti <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>beni <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>entra<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs254\">esercizio a fin<span class=\"_ _0\"></span>e anno e, pert<span class=\"_ _0\"></span>anto, non assog<span class=\"_ _0\"></span>gettati ad ammorta<span class=\"_ _0\"></span>mento.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs255\">Altre <span class=\"_ _3d\"> </span>immob<span class=\"_ _0\"></span>ilizzazioni <span class=\"_ _3d\"> </span>i<span class=\"_ _0\"></span>mmateriali <span class=\"_ _3d\"> </span>acqu<span class=\"_ _0\"></span>istate <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>pro<span class=\"_ _0\"></span>dotte <span class=\"_ _55\"> </span>i<span class=\"_ _3\"></span>nternamente <span class=\"_ _3d\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>iscritt<span class=\"_ _0\"></span>e  n<span class=\"_ _0\"></span>ell\u2019attivo, <span class=\"_ _3d\"> </span>ladd<span class=\"_ _0\"></span>ove<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs256\">esistenti, <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>disposto <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _4\"></span>38 <span class=\"_ _3\"></span>(Attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>immaterial<span class=\"_ _0\"></span>i), <span class=\"_ _3\"></span>quando <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>l\u2019uso <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs257\">generer\u00e0 bene<span class=\"_ _0\"></span>fici economic<span class=\"_ _0\"></span>i futuri e quando il cos<span class=\"_ _0\"></span>to dell<span class=\"_ _0\"></span>\u2019attivit\u00e0 pu\u00f2 essere dete<span class=\"_ _0\"></span>rminato <span class=\"_ _0\"></span>in modo attendi<span class=\"_ _0\"></span>bile.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs258\">Le <span class=\"_ _5b\"> </span>altre<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>immat<span class=\"_ _0\"></span>eriali  r<span class=\"_ _3\"></span>ilevate <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>seguito <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ell\u2019acquisizione <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>un\u2019az<span class=\"_ _0\"></span>ienda <span class=\"_ _5b\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>iscritte <span class=\"_ _50\"> </span>separatamente<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs259\">dall\u2019avviame<span class=\"_ _0\"></span>nto se il loro va<span class=\"_ _0\"></span>lore corrente pu\u00f2<span class=\"_ _0\"></span> essere determinato<span class=\"_ _0\"></span> in modo attend<span class=\"_ _0\"></span>ibile.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-755": {
   "value": "Attivit\u00e0 immate<span class=\"_ _3\"></span>riali diverse dall\u2019a<span class=\"_ _3\"></span>vviamento<span class=\"_ _254\"> </span>Le <span class=\"_ _56\"> </span>attivit\u00e0 <span class=\"_ _57\"> </span>immate<span class=\"_ _0\"></span>riali <span class=\"_ _56\"> </span>di<span class=\"_ _0\"></span>verse <span class=\"_ _56\"> </span>dall\u2019a<span class=\"_ _0\"></span>vviamento <span class=\"_ _57\"> </span>sono <span class=\"_ _57\"> </span>attivit\u00e0 <span class=\"_ _57\"> </span>prive <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _56\"> </span>consiste<span class=\"_ _0\"></span>nza <span class=\"_ _56\"> </span>fisica<span class=\"_ _0\"></span>, <span class=\"_ _56\"> </span>identifica<span class=\"_ _0\"></span>bili,<span class=\"_ _254\"> </span>controlla<span class=\"_ _0\"></span>te dal Gruppo, ed in grad<span class=\"_ _0\"></span>o di produrre be<span class=\"_ _0\"></span>nefici econom<span class=\"_ _0\"></span>ici futuri. Le a<span class=\"_ _0\"></span>ttivit\u00e0 im<span class=\"_ _0\"></span>material<span class=\"_ _0\"></span>i divers<span class=\"_ _0\"></span>e dall\u2019a<span class=\"_ _0\"></span>vviamento <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>nell\u2019attivo, <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> disposto<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>IAS 38<span class=\"_ _254\"> </span>\u2013 <span class=\"_ _0\"></span>Attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>immaterial<span class=\"_ _0\"></span>i, <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>stesse <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>identific<span class=\"_ _0\"></span>abili, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>l\u2019uso <span class=\"_ _3c\"></span>generer\u00e0 <span class=\"_ _3c\"></span>benefici <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomici<span class=\"_ _254\"> </span>futuri ed il <span class=\"_ _3\"></span>costo pu\u00f2 essere determinato<span class=\"_ _0\"></span> in modo <span class=\"_ _3\"></span>atten<span class=\"_ _0\"></span>dibile. Tali attivit\u00e0 sono iscritte al costo di acquisto o di<span class=\"_ _254\"> </span>produzione, <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprensivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>tutti <span class=\"_ _54\"></span>gli <span class=\"_ _3f\"></span>oneri <span class=\"_ _3f\"></span>accessor<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>esse <span class=\"_ _3f\"></span>imputabil<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>ammo<span class=\"_ _0\"></span>rtizzate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quote <span class=\"_ _3f\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _3f\"></span>in<span class=\"_ _254\"> </span>relazione <span class=\"_ _55\"> </span>alla <span class=\"_ _55\"> </span>lor<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>utilit\u00e0 <span class=\"_ _55\"> </span>te<span class=\"_ _0\"></span>mporale. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _55\"> </span>immateriali<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>con <span class=\"_ _55\"> </span>vita <span class=\"_ _55\"> </span>utile <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>efinita <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>am<span class=\"_ _0\"></span>mortizzate<span class=\"_ _254\"> </span>sistematicam<span class=\"_ _0\"></span>ente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>partire <span class=\"_ _5a\"> </span>dal <span class=\"_ _5a\"> </span>momento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>be<span class=\"_ _0\"></span>ne <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _5a\"> </span>disponibil<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>l\u2019u<span class=\"_ _0\"></span>tilizzo <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>periodo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>della <span class=\"_ _5a\"> </span>loro<span class=\"_ _254\"> </span>prevista <span class=\"_ _54\"> </span>uti<span class=\"_ _0\"></span>lit\u00e0. <span class=\"_ _5a\"> </span>La <span class=\"_ _5a\"> </span>vita <span class=\"_ _54\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _54\"></span>riesa<span class=\"_ _0\"></span>minata <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _54\"> </span>p<span class=\"_ _0\"></span>eriodicit\u00e0 <span class=\"_ _5a\"> </span>annua<span class=\"_ _0\"></span>le <span class=\"_ _54\"></span>ed <span class=\"_ _5a\"> </span>event<span class=\"_ _0\"></span>uali <span class=\"_ _54\"></span>cam<span class=\"_ _0\"></span>biamenti, <span class=\"_ _54\"> </span>la<span class=\"_ _0\"></span>ddove<span class=\"_ _254\"> </span>necessari, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>apportati <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _0\"></span>prospettic<span class=\"_ _0\"></span>a. L<span class=\"_ _0\"></span>a recu<span class=\"_ _0\"></span>perabilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>verificata<span class=\"_ _0\"></span> second<span class=\"_ _0\"></span>o i<span class=\"_ _254\"> </span>criteri previsti <span class=\"_ _3\"></span>dallo IAS 36. <span class=\"_ _4\"></span>I costi <span class=\"_ _3\"></span>successivi sono <span class=\"_ _3\"></span>capitalizz<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>solo quando <span class=\"_ _3\"></span>incrementano i <span class=\"_ _3\"></span>benefici economici<span class=\"_ _254\"> </span>futuri <span class=\"_ _3f\"></span>attesi <span class=\"_ _3f\"></span>attr<span class=\"_ _0\"></span>ibuibili <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>feriscono. <span class=\"_ _3f\"></span>Tutt<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>altri <span class=\"_ _3f\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>uccessivi <span class=\"_ _3f\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>mputati <span class=\"_ _3f\"></span>nel <span class=\"_ _3f\"></span>conto<span class=\"_ _254\"> </span>economico nell\u2019e<span class=\"_ _0\"></span>sercizio in <span class=\"_ _0\"></span>cui sono sostenuti.<span class=\"_ _254\"> </span>I <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>sostenuti <span class=\"_ _3f\"></span>intername<span class=\"_ _0\"></span>nte <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>lo <span class=\"_ _3c\"></span>sviluppo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>nuo<span class=\"_ _0\"></span>vi <span class=\"_ _3c\"></span>prodotti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _3c\"></span>(princi<span class=\"_ _0\"></span>palmente <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>softwa<span class=\"_ _0\"></span>re)<span class=\"_ _254\"> </span>costituiscono <span class=\"_ _0\"></span>attivit\u00e0 imma<span class=\"_ _0\"></span>teriali generate<span class=\"_ _0\"></span> internamen<span class=\"_ _0\"></span>te iscritte nell\u2019a<span class=\"_ _0\"></span>ttivo solo se <span class=\"_ _0\"></span>tutte le seguenti cond<span class=\"_ _0\"></span>izioni<span class=\"_ _254\"> </span>sono <span class=\"_ _3f\"></span>ris<span class=\"_ _0\"></span>pettate: <span class=\"_ _54\"></span>esistenza <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>fattibilit\u00e0 <span class=\"_ _54\"></span>tecnica <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _3f\"></span>inte<span class=\"_ _0\"></span>nzione <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ompletare <span class=\"_ _54\"></span>l\u2019at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>modo <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>renderla<span class=\"_ _254\"> </span>disponibile p<span class=\"_ _3\"></span>er <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>vendita<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>capacit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del Gruppo <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>ll\u2019uso o <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>vendita <span class=\"_ _3\"></span>dell\u2019<span class=\"_ _0\"></span>attivit\u00e0, <span class=\"_ _3\"></span>esistenza <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>merc<span class=\"_ _0\"></span>ato<span class=\"_ _254\"> </span>per i <span class=\"_ _3\"></span>prodotti e <span class=\"_ _3\"></span>servizi derivanti<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dall\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ovvero dell\u2019utilit\u00e0 a fini <span class=\"_ _3\"></span>interni, esistenz<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>di adeguate disponibilit\u00e0<span class=\"_ _254\"> </span>di risorse tecniche e f<span class=\"_ _3\"></span>inanzi<span class=\"_ _0\"></span>arie per <span class=\"_ _3\"></span>completare lo sviluppo e la <span class=\"_ _3\"></span>vendita o l\u2019utilizzo interno dei prodotti e <span class=\"_ _3\"></span>servizi<span class=\"_ _254\"> </span>che ne <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivano, attendibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>della rilevazione dei <span class=\"_ _3\"></span>costi attribuibili all\u2019attivit\u00e0 durante il <span class=\"_ _3\"></span>suo sviluppo. I <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osti di<span class=\"_ _254\"> </span>sviluppo <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitalizzati<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span>ddove <span class=\"_ _54\"></span>esistenti, <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprendon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>sole <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>pese <span class=\"_ _3f\"></span>sostenute<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>possono <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>attribuit<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>direttamente <span class=\"_ _3\"></span>al processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>sviluppo <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>mmortizza<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>in base <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _4\"></span>un criterio <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>istematico,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a partire <span class=\"_ _3\"></span>dall\u2019inizio<span class=\"_ _254\"> </span>della produzione<span class=\"_ _0\"></span>, lungo la v<span class=\"_ _0\"></span>ita stimata del p<span class=\"_ _0\"></span>rodotto/servizio<span class=\"_ _0\"></span>. I costi di ricerca<span class=\"_ _0\"></span> sono imputa<span class=\"_ _0\"></span>ti a conto economic<span class=\"_ _0\"></span>o nell\u2019esercizio <span class=\"_ _0\"></span>in cui sono sta<span class=\"_ _0\"></span>ti sostenuti<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>I <span class=\"_ _5b\"> </span>brevetti <span class=\"_ _50\"> </span>ed <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span>ritti <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _5b\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>opere <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ingegno <span class=\"_ _5b\"> </span>sono  p<span class=\"_ _3\"></span>rincipal<span class=\"_ _0\"></span>mente <span class=\"_ _5b\"> </span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>lic<span class=\"_ _0\"></span>enze <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>soft<span class=\"_ _0\"></span>ware<span class=\"_ _254\"> </span>applicativo, <span class=\"_ _54\"></span>ammortizz<span class=\"_ _0\"></span>ati <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quote <span class=\"_ _54\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>base <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>loro <span class=\"_ _54\"></span>vita <span class=\"_ _54\"></span>utile <span class=\"_ _54\"></span>contrattua<span class=\"_ _0\"></span>le. <span class=\"_ _3f\"></span>Le <span class=\"_ _54\"></span>concessio<span class=\"_ _0\"></span>ni, <span class=\"_ _3f\"></span>lice<span class=\"_ _0\"></span>nze <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span>marchi <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>esse<span class=\"_ _0\"></span>nzialment<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>relativ<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>ai <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>orrispettivi <span class=\"_ _5a\"> </span>pa<span class=\"_ _0\"></span>gati <span class=\"_ _54\"></span>per <span class=\"_ _54\"> </span>l\u2019e<span class=\"_ _0\"></span>sercizio <span class=\"_ _5a\"> </span>delle <span class=\"_ _5a\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>ubicate<span class=\"_ _254\"> </span>all\u2019interno <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>mercati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>rali <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ammort<span class=\"_ _0\"></span>izzate <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>nzione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>durata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>conc<span class=\"_ _0\"></span>essione <span class=\"_ _3c\"></span>stessa, <span class=\"_ _3c\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _0\"></span>le<span class=\"_ _254\"> </span>spese per<span class=\"_ _0\"></span> l\u2019utilizz<span class=\"_ _0\"></span>o di <span class=\"_ _0\"></span>programmi <span class=\"_ _0\"></span>software <span class=\"_ _0\"></span>in lic<span class=\"_ _0\"></span>enza d\u2019<span class=\"_ _0\"></span>uso, ammort<span class=\"_ _0\"></span>izzati m<span class=\"_ _0\"></span>ediamente <span class=\"_ _0\"></span>lungo u<span class=\"_ _0\"></span>n period<span class=\"_ _0\"></span>o di tr<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>anni. <span class=\"_ _3f\"></span>Tali <span class=\"_ _54\"></span>oneri <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>iscrit<span class=\"_ _0\"></span>ti <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ivo, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _3f\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>disposto <span class=\"_ _54\"></span>dal <span class=\"_ _54\"></span>principio <span class=\"_ _3f\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _3f\"></span>38 <span class=\"_ _54\"></span>\u201cAttivit\u00e0 <span class=\"_ _3f\"></span>immate<span class=\"_ _0\"></span>riali\u201d,<span class=\"_ _254\"> </span>quando \u00e8 <span class=\"_ _0\"></span>probabile <span class=\"_ _0\"></span>che l\u2019<span class=\"_ _0\"></span>uso dell\u2019<span class=\"_ _0\"></span>attivit\u00e0 gen<span class=\"_ _0\"></span>erer\u00e0 bene<span class=\"_ _0\"></span>fici econo<span class=\"_ _0\"></span>mici futur<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il costo<span class=\"_ _0\"></span> dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 pu\u00f2<span class=\"_ _254\"> </span>essere determi<span class=\"_ _0\"></span>nato in modo<span class=\"_ _0\"></span> attendibile.<span class=\"_ _254\"> </span>Le <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mmobilizzaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>cor<span class=\"_ _0\"></span>so <span class=\"_ _54\"></span>ed <span class=\"_ _54\"></span>acconti <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ccolgono<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>sald<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _3f\"></span>inv<span class=\"_ _0\"></span>estimenti <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>beni <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>entra<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>in<span class=\"_ _254\"> </span>esercizio a fin<span class=\"_ _0\"></span>e anno e, pert<span class=\"_ _0\"></span>anto, non assog<span class=\"_ _0\"></span>gettati ad ammorta<span class=\"_ _0\"></span>mento.<span class=\"_ _254\"> </span>Altre <span class=\"_ _3d\"> </span>immob<span class=\"_ _0\"></span>ilizzazioni <span class=\"_ _3d\"> </span>i<span class=\"_ _0\"></span>mmateriali <span class=\"_ _3d\"> </span>acqu<span class=\"_ _0\"></span>istate <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>pro<span class=\"_ _0\"></span>dotte <span class=\"_ _55\"> </span>i<span class=\"_ _3\"></span>nternamente <span class=\"_ _3d\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>iscritt<span class=\"_ _0\"></span>e  n<span class=\"_ _0\"></span>ell\u2019attivo, <span class=\"_ _3d\"> </span>ladd<span class=\"_ _0\"></span>ove<span class=\"_ _254\"> </span>esistenti, <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>disposto <span class=\"_ _3\"></span>dallo <span class=\"_ _3\"></span>IAS <span class=\"_ _4\"></span>38 <span class=\"_ _3\"></span>(Attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>immaterial<span class=\"_ _0\"></span>i), <span class=\"_ _3\"></span>quando <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>l\u2019uso <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0<span class=\"_ _254\"> </span>generer\u00e0 bene<span class=\"_ _0\"></span>fici economic<span class=\"_ _0\"></span>i futuri e quando il cos<span class=\"_ _0\"></span>to dell<span class=\"_ _0\"></span>\u2019attivit\u00e0 pu\u00f2 essere dete<span class=\"_ _0\"></span>rminato <span class=\"_ _0\"></span>in modo attendi<span class=\"_ _0\"></span>bile.<span class=\"_ _254\"> </span>Le <span class=\"_ _5b\"> </span>altre<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>immat<span class=\"_ _0\"></span>eriali  r<span class=\"_ _3\"></span>ilevate <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>seguito <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ell\u2019acquisizione <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>un\u2019az<span class=\"_ _0\"></span>ienda <span class=\"_ _5b\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>iscritte <span class=\"_ _50\"> </span>separatamente<span class=\"_ _254\"> </span>dall\u2019avviame<span class=\"_ _0\"></span>nto se il loro va<span class=\"_ _0\"></span>lore corrente pu\u00f2<span class=\"_ _0\"></span> essere determinato<span class=\"_ _0\"></span> in modo attend<span class=\"_ _0\"></span>ibile.<span class=\"_ _254\"> </span>Immobili, impianti e mac<span class=\"_ _3\"></span>chinari<span class=\"_ _254\"> </span> Gli <span class=\"_ _54\"></span>imm<span class=\"_ _0\"></span>obili, <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>macchinari <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _54\"></span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _54\"></span>dota<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>consistenza <span class=\"_ _54\"> </span>fi<span class=\"_ _0\"></span>sica, <span class=\"_ _54\"></span>id<span class=\"_ _0\"></span>entificabili, <span class=\"_ _5a\"> </span>controllate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dal<span class=\"_ _254\"> </span> Gruppo, <span class=\"_ _56\"> </span>e <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>grado <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>produrre <span class=\"_ _56\"> </span>benefici <span class=\"_ _55\"> </span>econom<span class=\"_ _0\"></span>ici <span class=\"_ _55\"> </span>fut<span class=\"_ _0\"></span>uri. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _55\"> </span>mater<span class=\"_ _0\"></span>iali <span class=\"_ _55\"> </span>a<span class=\"_ _0\"></span>cquistate <span class=\"_ _55\"> </span>o <span class=\"_ _56\"> </span>prodotte<span class=\"_ _254\"> </span> internamente <span class=\"_ _4\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _4\"></span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _4\"></span>nell\u2019a<span class=\"_ _0\"></span>ttivo, <span class=\"_ _3e\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _4\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>isposto <span class=\"_ _4\"></span>dallo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>6 <span class=\"_ _4\"></span>\u2013 <span class=\"_ _4\"></span>Im<span class=\"_ _0\"></span>mobili, <span class=\"_ _3\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>macchinari,<span class=\"_ _254\"> </span> quando \u00e8 <span class=\"_ _0\"></span>probabile <span class=\"_ _0\"></span>che l\u2019<span class=\"_ _0\"></span>uso dell\u2019<span class=\"_ _0\"></span>attivit\u00e0 gen<span class=\"_ _0\"></span>erer\u00e0 bene<span class=\"_ _0\"></span>fici econo<span class=\"_ _0\"></span>mici futur<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il costo<span class=\"_ _0\"></span> dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 pu\u00f2<span class=\"_ _254\"> </span> essere <span class=\"_ _55\"> </span>determinato <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>modo <span class=\"_ _55\"> </span>attendibile. <span class=\"_ _55\"> </span>Sono <span class=\"_ _55\"> </span>iscritte <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span>costo <span class=\"_ _3d\"> </span>storic<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>cquisto, <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>p<span class=\"_ _3\"></span>roduzione <span class=\"_ _55\"> </span>o <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span> conferimento<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>omprensivo <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _3f\"></span>accessori <span class=\"_ _54\"></span>neces<span class=\"_ _0\"></span>sari <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>re<span class=\"_ _0\"></span>ndere <span class=\"_ _3f\"></span>l\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>dis<span class=\"_ _0\"></span>ponibile <span class=\"_ _3f\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3f\"></span>l\u2019uso, <span class=\"_ _3f\"></span>ded<span class=\"_ _0\"></span>otto<span class=\"_ _254\"> </span> l\u2019ammortamento<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>cumulato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>alcolato <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _50\"> </span>eventuali <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>valutazi<span class=\"_ _0\"></span>oni <span class=\"_ _5b\"> </span>apportate<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>per  adeguare <span class=\"_ _5b\"> </span>il  l<span class=\"_ _3\"></span>oro <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>lla<span class=\"_ _254\"> </span> prevista <span class=\"_ _0\"></span>minore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilit\u00e0 <span class=\"_ _0\"></span>futura<span class=\"_ _0\"></span>. I <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>successivi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitalizzati <span class=\"_ _0\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>futuri<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> benefici economic<span class=\"_ _0\"></span>i affluira<span class=\"_ _0\"></span>nno al Gruppo.<span class=\"_ _254\"> </span> Gli <span class=\"_ _3c\"></span>ammortam<span class=\"_ _0\"></span>enti <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>nteggiati <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ali<span class=\"_ _0\"></span>quote <span class=\"_ _3c\"></span>econom<span class=\"_ _0\"></span>ico/tecniche <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span>gate <span class=\"_ _3c\"></span>alle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>vite <span class=\"_ _3c\"></span>utili <span class=\"_ _3c\"></span>atte<span class=\"_ _0\"></span>se <span class=\"_ _3c\"></span>dei<span class=\"_ _254\"> </span> beni, le pi\u00f9 r<span class=\"_ _0\"></span>appresentative <span class=\"_ _0\"></span>delle quali risult<span class=\"_ _0\"></span>ano:<span class=\"_ _254\"> </span> Categoria <span class=\"_ _170\"> </span> <span class=\"_ _41\"> </span>Vita utile<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Terreni <span class=\"_ _0\"></span> <span class=\"_ _41\"> </span> <span class=\"_ _48\"> </span>Non<span class=\"_ _0\"></span> ammortizzati<span class=\"_ _254\"> </span> Fabbrica<span class=\"_ _0\"></span>ti <span class=\"_ _40\"> </span> <span class=\"_ _41\"> </span>20 \u2013 33 anni<span class=\"_ _254\"> </span> Navi <span class=\"_ _5e\"> </span> <span class=\"_ _48\"> </span> <span class=\"_ _41\"> </span>29/30 anni<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Impianti <span class=\"_ _ff\"> </span> <span class=\"_ _41\"> </span>7 \u2013 10 anni<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Automezzi<span class=\"_ _0\"></span> <span class=\"_ _af\"> </span> <span class=\"_ _41\"> </span>4 - 5 anni<span class=\"_ _254\"> </span> Nel  caso  in  cui,  i<span class=\"_ _0\"></span>ndipendenteme<span class=\"_ _0\"></span>nte  dall\u2019ammorta<span class=\"_ _0\"></span>mento  gi\u00e0  conta<span class=\"_ _0\"></span>bilizzato,  ris<span class=\"_ _0\"></span>ulti  una  perdita  di <span class=\"_ _3d\"> </span>valore,<span class=\"_ _254\"> </span> l\u2019immobilizzaz<span class=\"_ _0\"></span>ione viene corrispond<span class=\"_ _0\"></span>entemente svalut<span class=\"_ _0\"></span>ata; se in <span class=\"_ _3\"></span>eserciz<span class=\"_ _0\"></span>i successivi vengono meno<span class=\"_ _0\"></span> i presupposti<span class=\"_ _254\"> </span> della <span class=\"_ _0\"></span>svaluta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>ripristinato <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>origin<span class=\"_ _0\"></span>ario, <span class=\"_ _0\"></span>rettificato <span class=\"_ _0\"></span>dei<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>oli <span class=\"_ _0\"></span>ammorta<span class=\"_ _0\"></span>menti c<span class=\"_ _0\"></span>he s<span class=\"_ _0\"></span>arebbero <span class=\"_ _0\"></span>stati<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> stanziati q<span class=\"_ _3\"></span>ualora <span class=\"_ _3\"></span>non <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>foss<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>proceduto <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>svalutazio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ecuperabile, <span class=\"_ _3\"></span>se in<span class=\"_ _3\"></span>feriore. <span class=\"_ _3\"></span>La <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ecuperabilit\u00e0<span class=\"_ _254\"> </span> del <span class=\"_ _3c\"></span>loro <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>verific<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>second<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>criteri <span class=\"_ _3f\"></span>previsti <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>llo <span class=\"_ _3c\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>36. <span class=\"_ _3f\"></span>Il <span class=\"_ _3c\"></span>valore <span class=\"_ _3f\"></span>residu<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>bene, <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>vita<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>utile <span class=\"_ _3c\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>i<span class=\"_ _254\"> </span> metodi applicati so<span class=\"_ _0\"></span>no rivist<span class=\"_ _0\"></span>i con frequenza a<span class=\"_ _0\"></span>nnuale ed a<span class=\"_ _0\"></span>deguati se necessar<span class=\"_ _0\"></span>io alla fine di c<span class=\"_ _0\"></span>iascun esercizio<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> Gli utili e le per<span class=\"_ _3\"></span>dite deri<span class=\"_ _0\"></span>vanti da cessioni o dismissioni di cespiti sono determinati c<span class=\"_ _0\"></span>ome differenza fra il ricavo<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> di vendita ed il valor<span class=\"_ _0\"></span>e netto <span class=\"_ _0\"></span>contabile dell\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 e sono<span class=\"_ _0\"></span> imputati al conto eco<span class=\"_ _0\"></span>nomico d<span class=\"_ _0\"></span>ell\u2019esercizio.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Eventuali <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>neri <span class=\"_ _0\"></span>finanzi<span class=\"_ _0\"></span>ari <span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span>tenuti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fronte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dell\u2019acqu<span class=\"_ _0\"></span>isizione <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>produzion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>mobilizzazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>materiali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span> le <span class=\"_ _3f\"></span>quali<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>normalm<span class=\"_ _0\"></span>ente <span class=\"_ _54\"></span>trascorre <span class=\"_ _54\"></span>un <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>eterminato <span class=\"_ _3f\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>tempo <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>rend<span class=\"_ _0\"></span>ere <span class=\"_ _3f\"></span>l\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>pronta <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>l\u2019utilizz<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> sono capitalizzati<span class=\"_ _0\"></span> e ammort<span class=\"_ _0\"></span>izzati lungo la <span class=\"_ _0\"></span>vita utile d<span class=\"_ _0\"></span>ella classe di beni<span class=\"_ _0\"></span> a cui essi si <span class=\"_ _0\"></span>riferiscono, mentre<span class=\"_ _0\"></span> tutti gli<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> altri oneri finanz<span class=\"_ _0\"></span>iari sono ri<span class=\"_ _0\"></span>levati a conto ec<span class=\"_ _0\"></span>onomico nell<span class=\"_ _0\"></span>\u2019esercizio nel quale son<span class=\"_ _0\"></span>o sostenuti. <span class=\"_ _0\"></span> I costi di ma<span class=\"_ _0\"></span>nutenzione a<span class=\"_ _0\"></span>venti natur<span class=\"_ _0\"></span>a ordinaria<span class=\"_ _0\"></span> sono add<span class=\"_ _0\"></span>ebitati integralme<span class=\"_ _0\"></span>nte al co<span class=\"_ _0\"></span>nto economico, m<span class=\"_ _0\"></span>entre gli<span class=\"_ _254\"> </span> ammoderna<span class=\"_ _0\"></span>menti <span class=\"_ _3f\"></span>e <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>igliorie <span class=\"_ _54\"></span>aventi <span class=\"_ _54\"></span>natura <span class=\"_ _54\"></span>incrementa<span class=\"_ _0\"></span>tiva <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>attribuiti<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>cespiti <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>rifer<span class=\"_ _0\"></span>iscono <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span> sono ammortizzati <span class=\"_ _0\"></span>in relazione a<span class=\"_ _0\"></span>lle residue possibilit\u00e0 d<span class=\"_ _0\"></span>i utilizzo degli stessi. Le m<span class=\"_ _0\"></span>igliorie su immob<span class=\"_ _0\"></span>ili di terzi,<span class=\"_ _254\"> </span> nel <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soddis<span class=\"_ _0\"></span>fino <span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>requisiti previsti <span class=\"_ _4\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _4\"></span>loro <span class=\"_ _3\"></span>capitaliz<span class=\"_ _0\"></span>zazione, <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>nelle <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mmobilizza<span class=\"_ _0\"></span>zioni<span class=\"_ _254\"> </span> materiali <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>ammorti<span class=\"_ _0\"></span>zzate <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>durata<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>contratto <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>lo<span class=\"_ _0\"></span>cazione. <span class=\"_ _3c\"></span>In <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>esenza <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>obbligazioni <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span>gali <span class=\"_ _3c\"></span>o<span class=\"_ _254\"> </span> implicite per lo smantella<span class=\"_ _0\"></span>mento e la rimozione delle att<span class=\"_ _0\"></span>ivit\u00e0 dei siti, il valore di iscrizione dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 include i<span class=\"_ _254\"> </span> costi stimati (attualiz<span class=\"_ _0\"></span>zati) da sostenere al momento dell\u2019a<span class=\"_ _0\"></span>bbandono delle strutt<span class=\"_ _0\"></span>ure, rilev<span class=\"_ _3\"></span>ati<span class=\"_ _0\"></span> in <span class=\"_ _3\"></span>contro<span class=\"_ _0\"></span>partita ad<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> uno specifico fo<span class=\"_ _0\"></span>ndo.<span class=\"_ _254\"> </span> Quando <span class=\"_ _58\"> </span>l\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _59\"> </span>mate<span class=\"_ _0\"></span>riale <span class=\"_ _58\"> </span>\u00e8 <span class=\"_ _59\"> </span>c<span class=\"_ _0\"></span>ostituita <span class=\"_ _58\"> </span>da <span class=\"_ _58\"> </span>pi\u00f9 <span class=\"_ _59\"> </span>componen<span class=\"_ _0\"></span>ti <span class=\"_ _59\"> </span>si<span class=\"_ _0\"></span>gnificative <span class=\"_ _58\"> </span>aventi <span class=\"_ _58\"> </span>vite <span class=\"_ _58\"> </span>utili <span class=\"_ _58\"> </span>differenti,<span class=\"_ _254\"> </span> l\u2019ammortamento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _3d\"> </span>calcolato<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>ed <span class=\"_ _55\"> </span>effettuato <span class=\"_ _55\"> </span>separatamente <span class=\"_ _55\"> </span>per <span class=\"_ _3d\"> </span>c<span class=\"_ _0\"></span>iascuna <span class=\"_ _3d\"> </span>c<span class=\"_ _0\"></span>omponente. <span class=\"_ _55\"> </span>I <span class=\"_ _3d\"> </span>costi<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>relativi <span class=\"_ _3d\"> </span>all<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> manutenzioni  ciclich<span class=\"_ _0\"></span>e  delle  nav<span class=\"_ _3\"></span>i  sono  iscritti  all\u2019attivo  patrimoniale<span class=\"_ _0\"></span>  come  componente  distinta  del  bene<span class=\"_ _254\"> </span> principale <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>in cui <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>sostenuti e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>inclusi <span class=\"_ _0\"></span>nel processo d<span class=\"_ _0\"></span>i am<span class=\"_ _0\"></span>mortamento <span class=\"_ _0\"></span>considerando <span class=\"_ _0\"></span>una<span class=\"_ _254\"> </span> vita utile a<span class=\"_ _0\"></span>ppropriata.<span class=\"_ _254\"> </span> Non sono oggetto<span class=\"_ _0\"></span> di ammorta<span class=\"_ _0\"></span>mento i terreni, a<span class=\"_ _0\"></span>nche se acquista<span class=\"_ _0\"></span>ti congiuntam<span class=\"_ _0\"></span>ente a un fab<span class=\"_ _0\"></span>bricato.<span class=\"_ _254\"> </span>Leasing<span class=\"_ _254\"> </span> Il Gruppo ha in essere vari <span class=\"_ _0\"></span>contratti di affitto<span class=\"_ _0\"></span>, noleggio e lease operativi per l\u2019ut<span class=\"_ _0\"></span>ilizzo di magazzini<span class=\"_ _0\"></span>, navi, uffici,<span class=\"_ _254\"> </span> veicoli, c<span class=\"_ _0\"></span>ontainers, <span class=\"_ _0\"></span>macchinari <span class=\"_ _0\"></span>ed altre<span class=\"_ _0\"></span> attivit\u00e0<span class=\"_ _0\"></span> minori<span class=\"_ _0\"></span> di pro<span class=\"_ _0\"></span>priet\u00e0 <span class=\"_ _0\"></span>di terz<span class=\"_ _0\"></span>i. I cont<span class=\"_ _0\"></span>ratti <span class=\"_ _0\"></span>sono in <span class=\"_ _0\"></span>genere st<span class=\"_ _0\"></span>ipulat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> per <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>dura<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>20 <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nni, <span class=\"_ _0\"></span>ma <span class=\"_ _3c\"></span>possono <span class=\"_ _0\"></span>ave<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>opzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>estensione<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>goziazione <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span> negoziati ind<span class=\"_ _0\"></span>ividualmente e<span class=\"_ _0\"></span> contengono una va<span class=\"_ _0\"></span>sta gamma di term<span class=\"_ _0\"></span>ini e condiz<span class=\"_ _0\"></span>ioni differenti.  A partire <span class=\"_ _3\"></span>dal 1\u00b0 gennaio 2019, <span class=\"_ _3\"></span>a seguito della pr<span class=\"_ _3\"></span>ima applic<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _3\"></span>16, il Gruppo riconosce per t<span class=\"_ _3\"></span>utti tali<span class=\"_ _254\"> </span> contratti di <span class=\"_ _4\"></span>lease, ad <span class=\"_ _4\"></span>eccezio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>quell<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>reve <span class=\"_ _4\"></span>ter<span class=\"_ _0\"></span>mine <span class=\"_ _3\"></span>(i.e. <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontratti di <span class=\"_ _4\"></span>locazione con <span class=\"_ _3\"></span>durata <span class=\"_ _3\"></span>inferiore o <span class=\"_ _4\"></span>uguale<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> a 12 mesi che non contengo<span class=\"_ _0\"></span>no un\u2019opzione di acquisto)<span class=\"_ _0\"></span> e di quelli con attivit\u00e0 di mod<span class=\"_ _0\"></span>esto valore (cio\u00e8 aventi un<span class=\"_ _254\"> </span> valore unita<span class=\"_ _0\"></span>rio inferior<span class=\"_ _0\"></span>e ad us<span class=\"_ _0\"></span>d 5 migliai<span class=\"_ _0\"></span>a), un <span class=\"_ _0\"></span>diritto d\u2019us<span class=\"_ _0\"></span>o alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>inizio del lea<span class=\"_ _0\"></span>sing, che c<span class=\"_ _0\"></span>orrisponde a<span class=\"_ _0\"></span>lla<span class=\"_ _254\"> </span> data in cui l\u2019attivit\u00e0 sottostante \u00e8 disponibile per l\u2019uso. I canoni di locazione relativi a contratti<span class=\"_ _0\"></span> a <span class=\"_ _3\"></span>breve termine<span class=\"_ _254\"> </span> e a basso valo<span class=\"_ _0\"></span>re sono rileva<span class=\"_ _0\"></span>ti a conto economico c<span class=\"_ _0\"></span>ome cos<span class=\"_ _0\"></span>ti a quote costanti lun<span class=\"_ _0\"></span>go la durata<span class=\"_ _0\"></span> del lease.<span class=\"_ _254\"> </span> I <span class=\"_ _4\"></span>diritti <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4\"></span>valuta<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>costo<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _4\"></span>degli <span class=\"_ _3\"></span>ammorta<span class=\"_ _0\"></span>menti; <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ssegnato <span class=\"_ _3\"></span>ai <span class=\"_ _4\"></span>diritti <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>isponde<span class=\"_ _254\"> </span> all'ammontare<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span><span class=\"ff7\">leasing<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span></span>rileva<span class=\"_ _0\"></span>te, <span class=\"_ _54\"></span>oltre <span class=\"_ _54\"></span>ai <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _54\"></span>diretti<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>iniz<span class=\"_ _0\"></span>iali <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ostenuti, <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>canoni <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span><span class=\"ff7\">leasing<span class=\"_ _254\"> </span></span><span class=\"ff7\"><span class=\"_ _0\"></span> </span>regolati <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>inizio <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>precedenteme<span class=\"_ _0\"></span>nte, ai<span class=\"_ _0\"></span> cos<span class=\"_ _0\"></span>ti di<span class=\"_ _0\"></span> ri<span class=\"_ _0\"></span>pristino, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>eventu<span class=\"_ _0\"></span>ali <span class=\"_ _0\"></span>incentivi <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> leasing<span class=\"_ _0\"></span> <span class=\"ff1\">ricevuti. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sia ra<span class=\"_ _0\"></span>gionevolmente <span class=\"_ _0\"></span>certo<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>otten<span class=\"_ _0\"></span>ere l<span class=\"_ _0\"></span>a propr<span class=\"_ _0\"></span>iet\u00e0 d<span class=\"_ _0\"></span>el be<span class=\"_ _0\"></span>ne loca<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>durata <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ff7\">leasin<span class=\"_ _0\"></span>g</span>, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>d'uso <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>ammortizzati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quote <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>urata <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span> contratto<span class=\"_ _0\"></span>. Ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>cui <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>asferisca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>propr<span class=\"_ _0\"></span>iet\u00e0 d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sottostante<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gruppo <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _0\"></span>della<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> durata <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>leasing <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>aspetta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _3c\"></span>dell\u2019o<span class=\"_ _0\"></span>pzione <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>acqu<span class=\"_ _0\"></span>isto, <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>dir<span class=\"_ _0\"></span>itto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _3c\"></span>sar\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _3c\"></span>lungo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span> vita <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>sott<span class=\"_ _0\"></span>ostante, <span class=\"_ _3c\"></span>determinata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sulla <span class=\"_ _3c\"></span>ste<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>base <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>quella <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>cat<span class=\"_ _0\"></span>egoria <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>Im<span class=\"_ _0\"></span>mobili,<span class=\"_ _254\"> </span> impianti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>macc<span class=\"_ _0\"></span>hinari <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>appartenenza<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>valore <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>diritto <span class=\"_ _3c\"></span>d\u2019uso <span class=\"_ _3c\"></span>\u00e8, <span class=\"_ _0\"></span>inoltr<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>dimi<span class=\"_ _0\"></span>nuito <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>eventuali <span class=\"_ _3c\"></span>perdit<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> per <span class=\"_ _4\"></span>rid<span class=\"_ _0\"></span>uzione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>rettificato al <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>rifle<span class=\"_ _0\"></span>ttere <span class=\"_ _4\"></span>ev<span class=\"_ _0\"></span>entuali <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>derivant<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _4\"></span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>uccessive<span class=\"_ _254\"> </span> della passivit\u00e0<span class=\"_ _0\"></span> del leasing.<span class=\"_ _254\"> </span> La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ia per <span class=\"_ _0\"></span><span class=\"ff7\">le<span class=\"_ _0\"></span>asing <span class=\"_ _0\"></span></span>\u00e8 ri<span class=\"_ _0\"></span>levata <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>nizio <span class=\"_ _0\"></span>dell\u2019accordo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>pari a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span> valore  a<span class=\"_ _0\"></span>ttuale  dei <span class=\"_ _3d\"> </span>canoni  di <span class=\"_ _3d\"> </span><span class=\"ff7\">leasing<span class=\"_ _0\"></span>  </span>da  corrispond<span class=\"_ _0\"></span>ere  nel <span class=\"_ _3d\"> </span>corso  d<span class=\"_ _0\"></span>ella  durata<span class=\"_ _0\"></span>  del  contr<span class=\"_ _0\"></span>atto,  de<span class=\"_ _0\"></span>terminato<span class=\"_ _254\"> </span> utilizzando <span class=\"_ _0\"></span>un op<span class=\"_ _0\"></span>portuno t<span class=\"_ _0\"></span>asso di <span class=\"_ _0\"></span>interesse (<span class=\"_ _0\"></span><span class=\"ff7\">Borrowin<span class=\"_ _0\"></span>g Rate</span>) <span class=\"_ _0\"></span>basato <span class=\"_ _0\"></span>sulle cond<span class=\"_ _0\"></span>izioni del <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iario<span class=\"_ _254\"> </span> del momento<span class=\"_ _0\"></span>, la durata del lea<span class=\"_ _0\"></span>se, la valuta e lo sta<span class=\"_ _0\"></span>nding della s<span class=\"_ _0\"></span>ociet\u00e0.   I pagamenti dovut<span class=\"_ _0\"></span>i per il le<span class=\"_ _0\"></span>asing inclusi n<span class=\"_ _0\"></span>ella valutazio<span class=\"_ _0\"></span>ne delle sue passi<span class=\"_ _0\"></span>vit\u00e0 comp<span class=\"_ _0\"></span>rendono:<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">i p<span class=\"_ _3\"></span>agament<span class=\"_ _0\"></span>i fissi;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">i <span class=\"_ _4\"></span>pagamenti <span class=\"_ _3\"></span>variabili<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che dipendono <span class=\"_ _3\"></span>da <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ind<span class=\"_ _0\"></span>ice <span class=\"_ _4\"></span>o un <span class=\"_ _4\"></span>tass<span class=\"_ _0\"></span>o, <span class=\"_ _4\"></span>valuta<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>inizialmente <span class=\"_ _3\"></span>utilizza<span class=\"_ _0\"></span>ndo <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>indice<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>o un tasso a<span class=\"_ _0\"></span>lla data di dec<span class=\"_ _0\"></span>orrenza;<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">gli importi che si prev<span class=\"_ _0\"></span>ede di pagare a tito<span class=\"_ _0\"></span>lo di garanzia<span class=\"_ _0\"></span> sul valore residuo<span class=\"_ _0\"></span>; e<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">il prezzo d<span class=\"_ _0\"></span>i eserc<span class=\"_ _0\"></span>izio di <span class=\"_ _0\"></span>un\u2019opzione<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>acquisto c<span class=\"_ _0\"></span>he il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>la ra<span class=\"_ _0\"></span>gionevole c<span class=\"_ _0\"></span>ertezza <span class=\"_ _0\"></span>di eserc<span class=\"_ _0\"></span>itare, <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>pagamenti <span class=\"_ _54\"></span>dovuti <span class=\"_ _54\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>lea<span class=\"_ _0\"></span>sing <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>periodo <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>rinn<span class=\"_ _0\"></span>ovo <span class=\"_ _3f\"></span>fa<span class=\"_ _0\"></span>coltativo <span class=\"_ _54\"></span>se <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ha <span class=\"_ _54\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>rag<span class=\"_ _0\"></span>ionevole<span class=\"_ _254\"> </span> certezza <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>esercitare <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>pzione <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>rinnovo, <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>penal<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>risoluzione <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nticipata <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>leasing, <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>meno<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> che il Gruppo non a<span class=\"_ _0\"></span>bbia la r<span class=\"_ _0\"></span>agionevole certezza d<span class=\"_ _0\"></span>i non risolvere a<span class=\"_ _0\"></span>nticipatamente<span class=\"_ _0\"></span> il leasing.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Dopo <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>inizio, <span class=\"_ _3d\"> </span>l'a<span class=\"_ _0\"></span>mmontare <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>contratti <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>locazio<span class=\"_ _0\"></span>ne <span class=\"_ _3d\"> </span>aumenta <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>riflette<span class=\"_ _0\"></span>re <span class=\"_ _3d\"> </span>la<span class=\"_ _254\"> </span> maturazione<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>inte<span class=\"_ _0\"></span>ressi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>iminuisce <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _54\"></span>riflettere <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>pagament<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>effettu<span class=\"_ _0\"></span>ati. <span class=\"_ _54\"></span>Ogni <span class=\"_ _54\"> </span>paga<span class=\"_ _0\"></span>mento <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span><span class=\"ff7\">lea<span class=\"_ _0\"></span>sing <span class=\"_ _54\"></span></span>\u00e8<span class=\"_ _254\"> </span> ripartito <span class=\"_ _3f\"></span>tra <span class=\"_ _54\"></span>il <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>mborso <span class=\"_ _3f\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _3f\"></span>quota <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>costo <span class=\"_ _3f\"></span>f<span class=\"_ _0\"></span>inanziario. <span class=\"_ _54\"></span>Quest\u2019ultimo <span class=\"_ _3f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>imputa<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>a<span class=\"_ _254\"> </span> conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>urata <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contra<span class=\"_ _0\"></span>tto, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>riflettere <span class=\"_ _3c\"></span>un <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>resse <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>tante <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>debito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>residuo<span class=\"_ _254\"> </span> della passivit\u00e0 per ciascun periodo. In caso di accordi di sub-loca<span class=\"_ _0\"></span>zione e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i modifica del contratto<span class=\"_ _0\"></span> di <span class=\"_ _3\"></span>locazione,<span class=\"_ _254\"> </span> si applicano le r<span class=\"_ _0\"></span>egole richie<span class=\"_ _0\"></span>ste dal IFRS 16-\u2018Leas<span class=\"_ _0\"></span>es\u2019.  I contratti<span class=\"_ _0\"></span> sono<span class=\"_ _0\"></span> inclusi<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>esclusi <span class=\"_ _0\"></span>dall\u2019applicaz<span class=\"_ _0\"></span>ione del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipio, i<span class=\"_ _0\"></span>n base a<span class=\"_ _0\"></span>d a<span class=\"_ _0\"></span>nalisi <span class=\"_ _0\"></span>dettagliate <span class=\"_ _0\"></span>eseguite <span class=\"_ _0\"></span>a li<span class=\"_ _0\"></span>vello<span class=\"_ _254\"> </span> di  singolo  accord<span class=\"_ _0\"></span>o  ed  in  linea<span class=\"_ _0\"></span>  con  le  regole  pre<span class=\"_ _0\"></span>viste  dai  princi<span class=\"_ _0\"></span>pi  IFRS.  La  d<span class=\"_ _0\"></span>urata  del  <span class=\"ff7\">lea<span class=\"_ _0\"></span>se  </span>\u00e8  calcolata<span class=\"_ _254\"> </span> considerando <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>annullabile<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span><span class=\"ff7\">leasin<span class=\"_ _0\"></span>g</span>, <span class=\"_ _3f\"></span>insiem<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>periodi <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>perti <span class=\"_ _3f\"></span>da <span class=\"_ _54\"></span>un'opzione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>estension<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> dell\u2019acc<span class=\"_ _0\"></span>ordo <span class=\"_ _5a\"> </span>se <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>ragionevo<span class=\"_ _0\"></span>lmente <span class=\"_ _5a\"> </span>certo <span class=\"_ _5b\"> </span>che <span class=\"_ _5a\"> </span>verr\u00e0 <span class=\"_ _5a\"> </span>ese<span class=\"_ _0\"></span>rcitata, <span class=\"_ _5a\"> </span>o <span class=\"_ _5a\"> </span>qua<span class=\"_ _0\"></span>lsiasi <span class=\"_ _5a\"> </span>periodo <span class=\"_ _5b\"> </span>coperto <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>un'opzione <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span> risoluzione del contratto di locazione, se \u00e8 ragionevolmente certo non essere esercita<span class=\"_ _0\"></span>to. Il G<span class=\"_ _3\"></span>ruppo valuta se sia<span class=\"_ _254\"> </span> ragionevolme<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>erto <span class=\"_ _3\"></span>esercitare <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>opz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>stensione <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>soluzione tenendo <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tutti <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ttori<span class=\"_ _254\"> </span> rilevanti c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>creano <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>incentivo <span class=\"_ _0\"></span>econom<span class=\"_ _0\"></span>ico a<span class=\"_ _0\"></span>fferente <span class=\"_ _0\"></span>tali d<span class=\"_ _0\"></span>ecisioni. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>valutazione<span class=\"_ _0\"></span> inizial<span class=\"_ _0\"></span>e vi<span class=\"_ _0\"></span>ene r<span class=\"_ _0\"></span>iesaminata<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> se <span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>verifica <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>evento <span class=\"_ _3c\"></span>sign<span class=\"_ _0\"></span>ificativo <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>cambiamento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>delle <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ratteristiche <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>fluiscono <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>valutazione<span class=\"_ _254\"> </span> stessa e che sian<span class=\"_ _0\"></span>o sotto il co<span class=\"_ _0\"></span>ntrollo del Grup<span class=\"_ _0\"></span>po. <span class=\"ff2\"> <span class=\"_ _1\"> </span></span> <div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26d\">I <span class=\"_ _3c\"></span>tassi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _3c\"></span>marg<span class=\"_ _0\"></span>inale <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>efiniti <span class=\"_ _3c\"></span>dal <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>rivisti <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3c\"></span>base <span class=\"_ _3f\"></span>ricorrente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>applica<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ontratti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26e\">aventi <span class=\"_ _54\"></span>ca<span class=\"_ _0\"></span>ratteristich<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>simili<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>che <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>stati<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>iderati <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>unico <span class=\"_ _5a\"> </span>portafogli<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>ontratti. <span class=\"_ _5a\"> </span>I <span class=\"_ _54\"></span>tassi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26f\">determinati per <span class=\"_ _3e\"></span>s<span class=\"_ _0\"></span>imulare <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>teorico <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _3\"></span>marginale <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>coerente <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>tratti <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>ggetto <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>valutazione<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs270\">Gli <span class=\"_ _0\"></span>elementi <span class=\"_ _0\"></span>mag<span class=\"_ _0\"></span>giormente <span class=\"_ _0\"></span>signif<span class=\"_ _0\"></span>icativi <span class=\"_ _0\"></span>considerati<span class=\"_ _0\"></span> nel<span class=\"_ _0\"></span>l\u2019aggiustame<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no il<span class=\"_ _0\"></span> <span class=\"ff7\">cr<span class=\"_ _0\"></span>edit-risk <span class=\"_ _0\"></span>spread <span class=\"_ _0\"></span></span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs271\">ciascun <span class=\"_ _3\"></span>Paese <span class=\"_ _4\"></span>oss<span class=\"_ _0\"></span>ervabile <span class=\"_ _4\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>mercato e <span class=\"_ _3e\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>diversa <span class=\"_ _4\"></span>dur<span class=\"_ _0\"></span>ata <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>contratti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>loc<span class=\"_ _0\"></span>azione. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>ssi <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>esplicitati<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs229\">all\u2019interno <span class=\"_ _3f\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>acc<span class=\"_ _0\"></span>ordi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span><span class=\"ff7\">leasin<span class=\"_ _0\"></span>g <span class=\"_ _3c\"></span></span>son<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>rari. <span class=\"_ _54\"></span>Gli <span class=\"_ _3f\"></span>incentivi <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span><span class=\"ff7\">lea<span class=\"_ _0\"></span>sing <span class=\"_ _3f\"></span></span>ricevuti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>ntro <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>olt<span class=\"_ _0\"></span>re <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>data <span class=\"_ _3f\"></span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22a\">inizio <span class=\"_ _54\"></span>dell\u2019accord<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>imputa<span class=\"_ _0\"></span>ti <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>diretta <span class=\"_ _54\"></span>riduzion<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>diritto <span class=\"_ _54\"></span>d'us<span class=\"_ _0\"></span>o. <span class=\"_ _54\"></span>Gli <span class=\"_ _54\"></span>incentiv<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>per <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>leasing<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22b\">concorda<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>durante <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>durata <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>contratto <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>conside<span class=\"_ _0\"></span>rati <span class=\"_ _0\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>modifi<span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>tratto <span class=\"_ _3c\"></span>originale <span class=\"_ _3c\"></span>misurato<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22c\">alla <span class=\"_ _54\"></span>data <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>modifica, <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>conseguente <span class=\"_ _54\"></span>impatto <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>sul <span class=\"_ _54\"></span>valore <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>diritto <span class=\"_ _54\"></span>d'uso <span class=\"_ _54\"></span>sia <span class=\"_ _54\"></span>della<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22d\">passivit\u00e0 per leasi<span class=\"_ _0\"></span>ng.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22e\">Nel <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>situazione <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>iale-finanzi<span class=\"_ _0\"></span>aria, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo es<span class=\"_ _0\"></span>pone <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>\u201cright <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>use\u201d c<span class=\"_ _0\"></span>he non <span class=\"_ _0\"></span>soddisfa<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22f\">la <span class=\"_ _4\"></span>definizione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>invest<span class=\"_ _0\"></span>imenti <span class=\"_ _4\"></span>immob<span class=\"_ _0\"></span>iliari <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>voc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>\u201cImmobili<span class=\"_ _0\"></span>, <span class=\"_ _3e\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>macc<span class=\"_ _0\"></span>hinari\u201d <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>leasin<span class=\"_ _0\"></span>g<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs230\">nella voce \u201cPassi<span class=\"_ _0\"></span>vit\u00e0 finanzi<span class=\"_ _0\"></span>arie\u201d, nelle sezioni<span class=\"_ _0\"></span> non correnti e/o c<span class=\"_ _0\"></span>orrenti in funz<span class=\"_ _0\"></span>ione delle<span class=\"_ _0\"></span> relative scad<span class=\"_ _0\"></span>enze.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-772": {
   "value": "I costi di ricerca<span class=\"_ _0\"></span> sono imputa<span class=\"_ _0\"></span>ti a conto economic<span class=\"_ _0\"></span>o nell\u2019esercizio <span class=\"_ _0\"></span>in cui sono sta<span class=\"_ _0\"></span>ti sostenuti<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-688": {
   "value": "Immobili, impianti e mac<span class=\"_ _3\"></span>chinari<span class=\"_ _254\"> </span>Gli <span class=\"_ _54\"></span>imm<span class=\"_ _0\"></span>obili, <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>macchinari <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _54\"></span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _54\"></span>dota<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>consistenza <span class=\"_ _54\"> </span>fi<span class=\"_ _0\"></span>sica, <span class=\"_ _54\"></span>id<span class=\"_ _0\"></span>entificabili, <span class=\"_ _5a\"> </span>controllate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dal<span class=\"_ _254\"> </span>Gruppo, <span class=\"_ _56\"> </span>e <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>grado <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>produrre <span class=\"_ _56\"> </span>benefici <span class=\"_ _55\"> </span>econom<span class=\"_ _0\"></span>ici <span class=\"_ _55\"> </span>fut<span class=\"_ _0\"></span>uri. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _55\"> </span>mater<span class=\"_ _0\"></span>iali <span class=\"_ _55\"> </span>a<span class=\"_ _0\"></span>cquistate <span class=\"_ _55\"> </span>o <span class=\"_ _56\"> </span>prodotte<span class=\"_ _254\"> </span>internamente <span class=\"_ _4\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _4\"></span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _4\"></span>nell\u2019a<span class=\"_ _0\"></span>ttivo, <span class=\"_ _3e\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _4\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>isposto <span class=\"_ _4\"></span>dallo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>6 <span class=\"_ _4\"></span>\u2013 <span class=\"_ _4\"></span>Im<span class=\"_ _0\"></span>mobili, <span class=\"_ _3\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>macchinari,<span class=\"_ _254\"> </span>quando \u00e8 <span class=\"_ _0\"></span>probabile <span class=\"_ _0\"></span>che l\u2019<span class=\"_ _0\"></span>uso dell\u2019<span class=\"_ _0\"></span>attivit\u00e0 gen<span class=\"_ _0\"></span>erer\u00e0 bene<span class=\"_ _0\"></span>fici econo<span class=\"_ _0\"></span>mici futur<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il costo<span class=\"_ _0\"></span> dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 pu\u00f2<span class=\"_ _254\"> </span>essere <span class=\"_ _55\"> </span>determinato <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>modo <span class=\"_ _55\"> </span>attendibile. <span class=\"_ _55\"> </span>Sono <span class=\"_ _55\"> </span>iscritte <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span>costo <span class=\"_ _3d\"> </span>storic<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>cquisto, <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>p<span class=\"_ _3\"></span>roduzione <span class=\"_ _55\"> </span>o <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span>conferimento<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>omprensivo <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _3f\"></span>accessori <span class=\"_ _54\"></span>neces<span class=\"_ _0\"></span>sari <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>re<span class=\"_ _0\"></span>ndere <span class=\"_ _3f\"></span>l\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>dis<span class=\"_ _0\"></span>ponibile <span class=\"_ _3f\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3f\"></span>l\u2019uso, <span class=\"_ _3f\"></span>ded<span class=\"_ _0\"></span>otto<span class=\"_ _254\"> </span>l\u2019ammortamento<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>cumulato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>alcolato <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _50\"> </span>eventuali <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>valutazi<span class=\"_ _0\"></span>oni <span class=\"_ _5b\"> </span>apportate<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>per  adeguare <span class=\"_ _5b\"> </span>il  l<span class=\"_ _3\"></span>oro <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>lla<span class=\"_ _254\"> </span>prevista <span class=\"_ _0\"></span>minore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilit\u00e0 <span class=\"_ _0\"></span>futura<span class=\"_ _0\"></span>. I <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>successivi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitalizzati <span class=\"_ _0\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>futuri<span class=\"_ _254\"> </span>benefici economic<span class=\"_ _0\"></span>i affluira<span class=\"_ _0\"></span>nno al Gruppo.<span class=\"_ _254\"> </span>Gli <span class=\"_ _3c\"></span>ammortam<span class=\"_ _0\"></span>enti <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>nteggiati <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ali<span class=\"_ _0\"></span>quote <span class=\"_ _3c\"></span>econom<span class=\"_ _0\"></span>ico/tecniche <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span>gate <span class=\"_ _3c\"></span>alle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>vite <span class=\"_ _3c\"></span>utili <span class=\"_ _3c\"></span>atte<span class=\"_ _0\"></span>se <span class=\"_ _3c\"></span>dei<span class=\"_ _254\"> </span>beni, le pi\u00f9 r<span class=\"_ _0\"></span>appresentative <span class=\"_ _0\"></span>delle quali risult<span class=\"_ _0\"></span>ano:<span class=\"_ _254\"> </span>Categoria <span class=\"_ _170\"> </span> <span class=\"_ _41\"> </span>Vita utile<span class=\"_ _254\"> </span>Terreni <span class=\"_ _0\"></span> <span class=\"_ _41\"> </span> <span class=\"_ _48\"> </span>Non<span class=\"_ _0\"></span> ammortizzati<span class=\"_ _254\"> </span>Fabbrica<span class=\"_ _0\"></span>ti <span class=\"_ _40\"> </span> <span class=\"_ _41\"> </span>20 \u2013 33 anni<span class=\"_ _254\"> </span>Navi <span class=\"_ _5e\"> </span> <span class=\"_ _48\"> </span> <span class=\"_ _41\"> </span>29/30 anni<span class=\"_ _254\"> </span>Impianti <span class=\"_ _ff\"> </span> <span class=\"_ _41\"> </span>7 \u2013 10 anni<span class=\"_ _254\"> </span>Automezzi<span class=\"_ _0\"></span> <span class=\"_ _af\"> </span> <span class=\"_ _41\"> </span>4 - 5 anni<span class=\"_ _254\"> </span>Nel  caso  in  cui,  i<span class=\"_ _0\"></span>ndipendenteme<span class=\"_ _0\"></span>nte  dall\u2019ammorta<span class=\"_ _0\"></span>mento  gi\u00e0  conta<span class=\"_ _0\"></span>bilizzato,  ris<span class=\"_ _0\"></span>ulti  una  perdita  di <span class=\"_ _3d\"> </span>valore,<span class=\"_ _254\"> </span>l\u2019immobilizzaz<span class=\"_ _0\"></span>ione viene corrispond<span class=\"_ _0\"></span>entemente svalut<span class=\"_ _0\"></span>ata; se in <span class=\"_ _3\"></span>eserciz<span class=\"_ _0\"></span>i successivi vengono meno<span class=\"_ _0\"></span> i presupposti<span class=\"_ _254\"> </span>della <span class=\"_ _0\"></span>svaluta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>ripristinato <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>origin<span class=\"_ _0\"></span>ario, <span class=\"_ _0\"></span>rettificato <span class=\"_ _0\"></span>dei<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>oli <span class=\"_ _0\"></span>ammorta<span class=\"_ _0\"></span>menti c<span class=\"_ _0\"></span>he s<span class=\"_ _0\"></span>arebbero <span class=\"_ _0\"></span>stati<span class=\"_ _254\"> </span>stanziati q<span class=\"_ _3\"></span>ualora <span class=\"_ _3\"></span>non <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>foss<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>proceduto <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>svalutazio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ecuperabile, <span class=\"_ _3\"></span>se in<span class=\"_ _3\"></span>feriore. <span class=\"_ _3\"></span>La <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ecuperabilit\u00e0<span class=\"_ _254\"> </span>del <span class=\"_ _3c\"></span>loro <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>verific<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>second<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>criteri <span class=\"_ _3f\"></span>previsti <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>llo <span class=\"_ _3c\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>36. <span class=\"_ _3f\"></span>Il <span class=\"_ _3c\"></span>valore <span class=\"_ _3f\"></span>residu<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>bene, <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>vita<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>utile <span class=\"_ _3c\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>i<span class=\"_ _254\"> </span>metodi applicati so<span class=\"_ _0\"></span>no rivist<span class=\"_ _0\"></span>i con frequenza a<span class=\"_ _0\"></span>nnuale ed a<span class=\"_ _0\"></span>deguati se necessar<span class=\"_ _0\"></span>io alla fine di c<span class=\"_ _0\"></span>iascun esercizio<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Gli utili e le per<span class=\"_ _3\"></span>dite deri<span class=\"_ _0\"></span>vanti da cessioni o dismissioni di cespiti sono determinati c<span class=\"_ _0\"></span>ome differenza fra il ricavo<span class=\"_ _254\"> </span>di vendita ed il valor<span class=\"_ _0\"></span>e netto <span class=\"_ _0\"></span>contabile dell\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 e sono<span class=\"_ _0\"></span> imputati al conto eco<span class=\"_ _0\"></span>nomico d<span class=\"_ _0\"></span>ell\u2019esercizio.<span class=\"_ _254\"> </span>Eventuali <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>neri <span class=\"_ _0\"></span>finanzi<span class=\"_ _0\"></span>ari <span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span>tenuti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fronte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dell\u2019acqu<span class=\"_ _0\"></span>isizione <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>produzion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>mobilizzazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>materiali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>le <span class=\"_ _3f\"></span>quali<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>normalm<span class=\"_ _0\"></span>ente <span class=\"_ _54\"></span>trascorre <span class=\"_ _54\"></span>un <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>eterminato <span class=\"_ _3f\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>tempo <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>rend<span class=\"_ _0\"></span>ere <span class=\"_ _3f\"></span>l\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>pronta <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>l\u2019utilizz<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>sono capitalizzati<span class=\"_ _0\"></span> e ammort<span class=\"_ _0\"></span>izzati lungo la <span class=\"_ _0\"></span>vita utile d<span class=\"_ _0\"></span>ella classe di beni<span class=\"_ _0\"></span> a cui essi si <span class=\"_ _0\"></span>riferiscono, mentre<span class=\"_ _0\"></span> tutti gli<span class=\"_ _254\"> </span>altri oneri finanz<span class=\"_ _0\"></span>iari sono ri<span class=\"_ _0\"></span>levati a conto ec<span class=\"_ _0\"></span>onomico nell<span class=\"_ _0\"></span>\u2019esercizio nel quale son<span class=\"_ _0\"></span>o sostenuti. I costi di ma<span class=\"_ _0\"></span>nutenzione a<span class=\"_ _0\"></span>venti natur<span class=\"_ _0\"></span>a ordinaria<span class=\"_ _0\"></span> sono add<span class=\"_ _0\"></span>ebitati integralme<span class=\"_ _0\"></span>nte al co<span class=\"_ _0\"></span>nto economico, m<span class=\"_ _0\"></span>entre gli<span class=\"_ _254\"> </span>ammoderna<span class=\"_ _0\"></span>menti <span class=\"_ _3f\"></span>e <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>igliorie <span class=\"_ _54\"></span>aventi <span class=\"_ _54\"></span>natura <span class=\"_ _54\"></span>incrementa<span class=\"_ _0\"></span>tiva <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>attribuiti<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>cespiti <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>rifer<span class=\"_ _0\"></span>iscono <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span>sono ammortizzati <span class=\"_ _0\"></span>in relazione a<span class=\"_ _0\"></span>lle residue possibilit\u00e0 d<span class=\"_ _0\"></span>i utilizzo degli stessi. Le m<span class=\"_ _0\"></span>igliorie su immob<span class=\"_ _0\"></span>ili di terzi,<span class=\"_ _254\"> </span>nel <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soddis<span class=\"_ _0\"></span>fino <span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>requisiti previsti <span class=\"_ _4\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _4\"></span>loro <span class=\"_ _3\"></span>capitaliz<span class=\"_ _0\"></span>zazione, <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>nelle <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mmobilizza<span class=\"_ _0\"></span>zioni<span class=\"_ _254\"> </span>materiali <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>ammorti<span class=\"_ _0\"></span>zzate <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>durata<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>contratto <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>lo<span class=\"_ _0\"></span>cazione. <span class=\"_ _3c\"></span>In <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>esenza <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>obbligazioni <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span>gali <span class=\"_ _3c\"></span>o<span class=\"_ _254\"> </span>implicite per lo smantella<span class=\"_ _0\"></span>mento e la rimozione delle att<span class=\"_ _0\"></span>ivit\u00e0 dei siti, il valore di iscrizione dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 include i<span class=\"_ _254\"> </span>costi stimati (attualiz<span class=\"_ _0\"></span>zati) da sostenere al momento dell\u2019a<span class=\"_ _0\"></span>bbandono delle strutt<span class=\"_ _0\"></span>ure, rilev<span class=\"_ _3\"></span>ati<span class=\"_ _0\"></span> in <span class=\"_ _3\"></span>contro<span class=\"_ _0\"></span>partita ad<span class=\"_ _254\"> </span>uno specifico fo<span class=\"_ _0\"></span>ndo.<span class=\"_ _254\"> </span>Quando <span class=\"_ _58\"> </span>l\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _59\"> </span>mate<span class=\"_ _0\"></span>riale <span class=\"_ _58\"> </span>\u00e8 <span class=\"_ _59\"> </span>c<span class=\"_ _0\"></span>ostituita <span class=\"_ _58\"> </span>da <span class=\"_ _58\"> </span>pi\u00f9 <span class=\"_ _59\"> </span>componen<span class=\"_ _0\"></span>ti <span class=\"_ _59\"> </span>si<span class=\"_ _0\"></span>gnificative <span class=\"_ _58\"> </span>aventi <span class=\"_ _58\"> </span>vite <span class=\"_ _58\"> </span>utili <span class=\"_ _58\"> </span>differenti,<span class=\"_ _254\"> </span>l\u2019ammortamento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _3d\"> </span>calcolato<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>ed <span class=\"_ _55\"> </span>effettuato <span class=\"_ _55\"> </span>separatamente <span class=\"_ _55\"> </span>per <span class=\"_ _3d\"> </span>c<span class=\"_ _0\"></span>iascuna <span class=\"_ _3d\"> </span>c<span class=\"_ _0\"></span>omponente. <span class=\"_ _55\"> </span>I <span class=\"_ _3d\"> </span>costi<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>relativi <span class=\"_ _3d\"> </span>all<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>manutenzioni  ciclich<span class=\"_ _0\"></span>e  delle  nav<span class=\"_ _3\"></span>i  sono  iscritti  all\u2019attivo  patrimoniale<span class=\"_ _0\"></span>  come  componente  distinta  del  bene<span class=\"_ _254\"> </span>principale <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>in cui <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>sostenuti e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>inclusi <span class=\"_ _0\"></span>nel processo d<span class=\"_ _0\"></span>i am<span class=\"_ _0\"></span>mortamento <span class=\"_ _0\"></span>considerando <span class=\"_ _0\"></span>una<span class=\"_ _254\"> </span>vita utile a<span class=\"_ _0\"></span>ppropriata.<span class=\"_ _254\"> </span>Non sono oggetto<span class=\"_ _0\"></span> di ammorta<span class=\"_ _0\"></span>mento i terreni, a<span class=\"_ _0\"></span>nche se acquista<span class=\"_ _0\"></span>ti congiuntam<span class=\"_ _0\"></span>ente a un fab<span class=\"_ _0\"></span>bricato.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-728": {
   "value": "<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25b\">Gli <span class=\"_ _3c\"></span>ammortam<span class=\"_ _0\"></span>enti <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>nteggiati <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ali<span class=\"_ _0\"></span>quote <span class=\"_ _3c\"></span>econom<span class=\"_ _0\"></span>ico/tecniche <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span>gate <span class=\"_ _3c\"></span>alle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>vite <span class=\"_ _3c\"></span>utili <span class=\"_ _3c\"></span>atte<span class=\"_ _0\"></span>se <span class=\"_ _3c\"></span>dei<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25c\">beni, le pi\u00f9 r<span class=\"_ _0\"></span>appresentative <span class=\"_ _0\"></span>delle quali risult<span class=\"_ _0\"></span>ano:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25d\">Categoria <span class=\"_ _170\"> </span> <span class=\"_ _41\"> </span>Vita utile<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25e\">Terreni <span class=\"_ _0\"></span> <span class=\"_ _41\"> </span> <span class=\"_ _48\"> </span>Non<span class=\"_ _0\"></span> ammortizzati<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25f\">Fabbrica<span class=\"_ _0\"></span>ti <span class=\"_ _40\"> </span> <span class=\"_ _41\"> </span>20 \u2013 33 anni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs260\">Navi <span class=\"_ _5e\"> </span> <span class=\"_ _48\"> </span> <span class=\"_ _41\"> </span>29/30 anni<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs261\">Impianti <span class=\"_ _ff\"> </span> <span class=\"_ _41\"> </span>7 \u2013 10 anni<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs262\">Automezzi<span class=\"_ _0\"></span> <span class=\"_ _af\"> </span> <span class=\"_ _41\"> </span>4 - 5 anni<span class=\"_ _254\"> </span> </div>Impairment test  Lo <span class=\"_ _54\"></span>IAS <span class=\"_ _5a\"> </span>36 <span class=\"_ _54\"> </span>ri<span class=\"_ _0\"></span>chiede <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>sott<span class=\"_ _0\"></span>oporre <span class=\"_ _54\"></span>ad <span class=\"_ _5a\"> </span>impairment <span class=\"_ _5a\"> </span>test <span class=\"_ _5a\"> </span>definite <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _5a\"> </span>iscritte <span class=\"_ _5a\"> </span>nel <span class=\"_ _5a\"> </span>prospetto <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>situazion<span class=\"_ _0\"></span>e patrimoniale-f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>fine di <span class=\"_ _0\"></span>verificare<span class=\"_ _0\"></span> ch<span class=\"_ _0\"></span>e il r<span class=\"_ _0\"></span>elativo <span class=\"_ _0\"></span>valore c<span class=\"_ _0\"></span>ontabile <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ecceda <span class=\"_ _0\"></span>l\u2019importo r<span class=\"_ _0\"></span>ecuperabile<span class=\"_ _0\"></span> mediante <span class=\"_ _0\"></span>la loro <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>(cosidd<span class=\"_ _0\"></span>etto \u201cdiretto\u201d) <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il loro<span class=\"_ _0\"></span> utilizzo <span class=\"_ _0\"></span>(cosiddetto<span class=\"_ _0\"></span> \u201cindir<span class=\"_ _0\"></span>etto\u201d). L<span class=\"_ _0\"></span>o IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>precisa c<span class=\"_ _0\"></span>he a <span class=\"_ _3\"></span>ogni <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>di ri<span class=\"_ _3\"></span>ferimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>un\u2019enti<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3\"></span>deve <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lutare l\u2019esistenza <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>un\u2019indicazione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>\u2019attivit\u00e0 possa aver <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ubito <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>Se<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>esiste <span class=\"_ _3f\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _3c\"></span>qu<span class=\"_ _0\"></span>alsiasi <span class=\"_ _3f\"></span>indicazione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ci\u00f2,<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>entit\u00e0 <span class=\"_ _3f\"></span>deve <span class=\"_ _3f\"></span>stimare <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>valor<span class=\"_ _0\"></span>e recuperabile dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. N<span class=\"_ _0\"></span>el valutare se esiste la sudd<span class=\"_ _0\"></span>etta indicazione il <span class=\"_ _0\"></span>Gruppo deve considerare<span class=\"_ _0\"></span> la presenza di eventuali \u201cindicatori di perdita\u201d di valore, <span class=\"_ _3\"></span>cos\u00ec come richiesto dal paragrafo 12 dello IAS 36. <span class=\"_ _3\"></span>Una perdita p<span class=\"_ _3\"></span>er<span class=\"_ _0\"></span> riduzione <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontabilizzata<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _54\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _3f\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>un\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>o <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>it\u00e0 generatrice <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>flussi <span class=\"_ _54\"></span>fina<span class=\"_ _0\"></span>nziari <span class=\"_ _5a\"> </span>eccede <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>recu<span class=\"_ _0\"></span>perabile. <span class=\"_ _54\"></span>Le <span class=\"_ _54\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>immater<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>ita <span class=\"_ _54\"></span>utile <span class=\"_ _54\"> </span>i<span class=\"_ _0\"></span>ndefinita <span class=\"_ _54\"></span>e l\u2019avviamento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>vengono <span class=\"_ _3f\"></span>ver<span class=\"_ _0\"></span>ificate <span class=\"_ _3f\"></span>almeno <span class=\"_ _3f\"></span>annua<span class=\"_ _0\"></span>lmente <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>ogni <span class=\"_ _3f\"></span>qualvo<span class=\"_ _0\"></span>lta <span class=\"_ _3f\"></span>vi <span class=\"_ _3f\"></span>sia <span class=\"_ _3c\"></span>un\u2019i<span class=\"_ _0\"></span>ndicazione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>una <span class=\"_ _54\"></span>possibile perdita di valore a<span class=\"_ _0\"></span>l fine d<span class=\"_ _0\"></span>i determinare se <span class=\"_ _0\"></span>vi sia la sussi<span class=\"_ _0\"></span>stenza di tale p<span class=\"_ _0\"></span>erdita. A partire <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>2023, a <span class=\"_ _3\"></span>seguito dell\u2019analisi effettuata con <span class=\"_ _3\"></span>il supp<span class=\"_ _3\"></span>orto di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>consulente esterno, gli Amministratori coerentemente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>struttura, <span class=\"_ _3c\"></span>l\u2019articola<span class=\"_ _0\"></span>zione, <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>funziona<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>mon<span class=\"_ _0\"></span>itoraggio <span class=\"_ _3c\"></span>delle <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>Gruppo<span class=\"_ _0\"></span> hanno <span class=\"_ _3c\"></span>ritenuto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>portuno <span class=\"_ _3c\"></span>allo<span class=\"_ _0\"></span>care <span class=\"_ _3c\"></span>gli <span class=\"_ _3c\"></span>avviamenti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>rivenienti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _3c\"></span>acquisizio<span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>opera<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>setto<span class=\"_ _0\"></span>re \u201cDistribuzio<span class=\"_ _0\"></span>ne\u201d <span class=\"_ _3\"></span>al G<span class=\"_ _3\"></span>ruppo di CG<span class=\"_ _3\"></span>U della <span class=\"_ _3\"></span>Business Unit <span class=\"_ _3\"></span>Distribuzione in luogo <span class=\"_ _3\"></span>delle sin<span class=\"_ _3\"></span>gole CGU-Paese. Per <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le motivo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>sottopone <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i impai<span class=\"_ _0\"></span>rment <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>contabi<span class=\"_ _0\"></span>le d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>investito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ogni <span class=\"_ _3c\"></span>anno, individuando c<span class=\"_ _0\"></span>ome \u201ccash ge<span class=\"_ _0\"></span>nerating units\u201d:<span class=\"_ _0\"></span> a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>le <span class=\"_ _54\"></span>singole <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>appart<span class=\"_ _0\"></span>enenza <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ettore <span class=\"_ _3f\"></span>Distribu<span class=\"_ _0\"></span>zione <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3f\"></span>all\u2019area <span class=\"_ _54\"></span>geografica <span class=\"_ _54\"></span>(ovvero <span class=\"_ _3f\"></span>CGU Italia, <span class=\"_ _3c\"></span>Fra<span class=\"_ _0\"></span>ncia, <span class=\"_ _3c\"></span>Pe<span class=\"_ _0\"></span>nisola <span class=\"_ _3c\"></span>Ib<span class=\"_ _0\"></span>erica, <span class=\"_ _3f\"></span>Grecia,<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Messico), <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>poi <span class=\"_ _3c\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _3f\"></span>raggruppate<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>CGU Distribuzione a<span class=\"_ _0\"></span>i fini dell\u2019i<span class=\"_ _0\"></span>mpairment test dell\u2019a<span class=\"_ _0\"></span>vviamen<span class=\"_ _0\"></span>to; b)<span class=\"ffa\"> <span class=\"_ _4c\"> </span></span>la <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>rmatoriale, <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>quale <span class=\"_ _3f\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>dottata <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>diversa <span class=\"_ _54\"></span>metodologia <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>plicazione <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>D<span class=\"_ _0\"></span>CF (Discounted Ca<span class=\"_ _0\"></span>sh Flow) come sp<span class=\"_ _0\"></span>iegato pi\u00f9 avanti<span class=\"_ _0\"></span>, CGU \u201cShipping/<span class=\"_ _0\"></span>Cosiarma\u201d.<span class=\"_ _0\"></span> Pi\u00f9 <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>dettaglio, <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>princip<span class=\"_ _0\"></span>ali <span class=\"_ _3c\"></span>motivazion<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>porta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>alla <span class=\"_ _3f\"></span>differente <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>postazione <span class=\"_ _3f\"></span>circa <span class=\"_ _3c\"></span>l\u2019a<span class=\"_ _0\"></span>llocazione dell\u2019avviamento<span class=\"_ _0\"></span> ed il relativ<span class=\"_ _0\"></span>o test di impair<span class=\"_ _0\"></span>ment, si poss<span class=\"_ _0\"></span>ono nel seguito <span class=\"_ _0\"></span>sinteticamen<span class=\"_ _0\"></span>te riportare: 1)<span class=\"ffd\"> <span class=\"_ _5f\"> </span></span>Graduale <span class=\"_ _0\"></span>implementazion<span class=\"_ _0\"></span>e della strat<span class=\"_ _0\"></span>egia di cres<span class=\"_ _0\"></span>cita del Grupp<span class=\"_ _0\"></span>o Graduale <span class=\"_ _54\"></span>espan<span class=\"_ _0\"></span>sione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>fo<span class=\"_ _0\"></span>otprint <span class=\"_ _54\"></span>attraverso <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>cquisizi<span class=\"_ _0\"></span>oni <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>crescita<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>terna <span class=\"_ _54\"></span>che <span class=\"_ _54\"> </span>hanno <span class=\"_ _5a\"> </span>portato <span class=\"_ _54\"></span>alla<span class=\"_ _0\"></span> finalizzazio<span class=\"_ _0\"></span>ne <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>diverse <span class=\"_ _5a\"> </span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>M<span class=\"_ _0\"></span>&amp;A <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _5a\"> </span>(<span class=\"_ _0\"></span>nove <span class=\"_ _5a\"> </span>operazioni<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>acquisizione <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>Italia,<span class=\"_ _0\"></span> Spagna <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>Franc<span class=\"_ _0\"></span>ia) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alc<span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rtanti <span class=\"_ _3c\"></span>operazioni <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>isinvestimento <span class=\"_ _3c\"></span>totale <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>parziale <span class=\"_ _3c\"></span>(Mono <span class=\"_ _0\"></span>Az<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span>Argentina, <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _3\"></span>portuali <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>etroportuali<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Italia <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>F<span class=\"_ _0\"></span>rancia <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>produzion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>bana<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Costa<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>R<span class=\"_ _0\"></span>ica). Grazie <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>ta<span class=\"_ _0\"></span>li <span class=\"_ _3d\"> </span>operaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>Gruppo <span class=\"_ _55\"> </span>oggi  \u00e8<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>leader<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>mer<span class=\"_ _3\"></span>cato <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ell\u2019Europa <span class=\"_ _55\"> </span>mediterranea <span class=\"_ _3d\"> </span>nella<span class=\"_ _0\"></span> distribuzione di<span class=\"_ _0\"></span> prodotti or<span class=\"_ _0\"></span>tofrutticoli le cu<span class=\"_ _0\"></span>i direttive stra<span class=\"_ _0\"></span>tegiche principali sono<span class=\"_ _0\"></span>: a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>Capilla<span class=\"_ _0\"></span>rit\u00e0 distributiva<span class=\"_ _0\"></span> ed alta<span class=\"_ _0\"></span> qualit\u00e0 del servizio <span class=\"_ _0\"></span>in tutta l<span class=\"_ _0\"></span>a mappa dell\u2019Europa <span class=\"_ _0\"></span>mediterranea;<span class=\"_ _0\"></span> b)<span class=\"ffa\"> <span class=\"_ _4c\"> </span></span>Mix di <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>otti <span class=\"_ _0\"></span>quanto p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _0\"></span>ampio <span class=\"_ _0\"></span>possibile <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>particola<span class=\"_ _0\"></span>re atte<span class=\"_ _0\"></span>nzione a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>mix e<span class=\"_ _0\"></span>d alla focalizzazione della crescita <span class=\"_ _4\"></span>punta<span class=\"_ _0\"></span>ndo sui <span class=\"_ _3\"></span>prodotti a <span class=\"_ _3\"></span>maggior valor <span class=\"_ _3\"></span>aggiunto e <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span> delle <span class=\"_ _3d\"> </span>posiz<span class=\"_ _0\"></span>ioni <span class=\"_ _3d\"> </span>sulle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>line <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>prodott<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>commodity<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>caratterizza<span class=\"_ _0\"></span>te <span class=\"_ _3d\"> </span>da <span class=\"_ _55\"> </span>grandi <span class=\"_ _3d\"> </span>volum<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>e <span class=\"_ _55\"> </span>margini contenuti; c)<span class=\"ffa\"> <span class=\"_ _78\"> </span></span>Bilanc<span class=\"_ _0\"></span>iamento tra i c<span class=\"_ _0\"></span>anali di vend<span class=\"_ _0\"></span>ita (GDO, grossisti<span class=\"_ _0\"></span> e piccoli distr<span class=\"_ _0\"></span>ibutori dettagli<span class=\"_ _0\"></span>anti). Contestualmente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>gradua<span class=\"_ _0\"></span>lmente <span class=\"_ _3c\"></span>adeguato <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>rofilo <span class=\"_ _3c\"></span>organ<span class=\"_ _0\"></span>izzativo <span class=\"_ _3c\"></span>con <span class=\"_ _3f\"></span>il <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elinearsi <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fi<span class=\"_ _0\"></span>gure <span class=\"_ _3c\"></span>di coordinamento <span class=\"_ _50\"> </span>sulla <span class=\"_ _5b\"> </span>Distr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>livello <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>holding <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>l\u2019aum<span class=\"_ _0\"></span>ento <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _5b\"> </span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ui fornitori <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>alcun<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>merceologie <span class=\"_ _55\"> </span>chiave <span class=\"_ _55\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>sempre <span class=\"_ _55\"> </span>pi\u00f9 <span class=\"_ _55\"> </span>co<span class=\"_ _0\"></span>muni <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>condivisi <span class=\"_ _55\"> </span>tra<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>societ\u00e0<span class=\"_ _0\"></span> distributrici del G<span class=\"_ _0\"></span>ruppo. 2)<span class=\"ffd\"> <span class=\"_ _44\"> </span></span>Sfruttam<span class=\"_ _0\"></span>ento delle s<span class=\"_ _0\"></span>inergie di Grupp<span class=\"_ _0\"></span>o Le recenti acqu<span class=\"_ _0\"></span>isizioni fran<span class=\"_ _0\"></span>cesi del 2023 s<span class=\"_ _0\"></span>i inseriscono <span class=\"_ _0\"></span>in tale contesto<span class=\"_ _0\"></span> con il fine di: a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>Sviluppare <span class=\"_ _0\"></span>in altr<span class=\"_ _0\"></span>i Paesi<span class=\"_ _0\"></span> europei<span class=\"_ _0\"></span> i <span class=\"_ _0\"></span>fornitori <span class=\"_ _0\"></span>di prodott<span class=\"_ _0\"></span>i ad<span class=\"_ _0\"></span> alto <span class=\"_ _0\"></span>valore ag<span class=\"_ _0\"></span>giunto <span class=\"_ _0\"></span>che fa<span class=\"_ _0\"></span>nno parte<span class=\"_ _0\"></span> del portafoglio delle soc<span class=\"_ _0\"></span>iet\u00e0 acqui<span class=\"_ _0\"></span>site; b)<span class=\"ffa\"> <span class=\"_ _5f\"> </span></span>Sfrutt<span class=\"_ _0\"></span>are le <span class=\"_ _0\"></span>nuove reti d<span class=\"_ _0\"></span>istributive <span class=\"_ _0\"></span>per l\u2019amplia<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i mercato <span class=\"_ _0\"></span>di alcuni <span class=\"_ _0\"></span>prodotti<span class=\"_ _0\"></span> gi\u00e0 dispon<span class=\"_ _0\"></span>ibili nel Gruppo; c)<span class=\"ffa\"> <span class=\"_ _78\"> </span></span>Cond<span class=\"_ _0\"></span>ividere <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>pra<span class=\"_ _0\"></span>tiche <span class=\"_ _50\"> </span>organizzati<span class=\"_ _0\"></span>ve <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>g<span class=\"_ _0\"></span>estione <span class=\"_ _50\"> </span>di  eccellenza <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>punti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>endita  francesi <span class=\"_ _5b\"> </span>per<span class=\"_ _0\"></span> applicarle anc<span class=\"_ _0\"></span>he negli stand d<span class=\"_ _0\"></span>i mercato di Italia e Spagna<span class=\"_ _0\"></span> al fine di incrementare<span class=\"_ _0\"></span> la redditivit\u00e0 de<span class=\"_ _0\"></span>l canale di vend<span class=\"_ _0\"></span>ita. 3)<span class=\"ffd\"> <span class=\"_ _59\"> </span></span>Investi<span class=\"_ _0\"></span>menti strategici <span class=\"_ _0\"></span>e reportistic<span class=\"_ _0\"></span>a di monitoragg<span class=\"_ _0\"></span>io Le <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>celte <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trategiche<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>inv<span class=\"_ _0\"></span>estimento <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>vo<span class=\"_ _0\"></span>lte <span class=\"_ _3c\"></span>al <span class=\"_ _54\"></span>rafforzamento<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>Bus<span class=\"_ _0\"></span>iness <span class=\"_ _3c\"></span>Un<span class=\"_ _0\"></span>it Distribuzione <span class=\"_ _54\"></span>guarda<span class=\"_ _0\"></span>ndo <span class=\"_ _3f\"></span>al<span class=\"_ _0\"></span>tres\u00ec <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span>foo<span class=\"_ _0\"></span>tprint <span class=\"_ _54\"></span>distributi<span class=\"_ _0\"></span>vo <span class=\"_ _3f\"></span>europe<span class=\"_ _0\"></span>o, <span class=\"_ _3f\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>svi<span class=\"_ _0\"></span>luppo <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>lenti <span class=\"_ _3f\"></span>fru<span class=\"_ _0\"></span>ibili <span class=\"_ _54\"></span>su tutte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>geografie <span class=\"_ _0\"></span>sia<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>funzioni <span class=\"_ _0\"></span>business<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>he p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>quelle <span class=\"_ _0\"></span>corporate <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>efinizione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>miglior<span class=\"_ _0\"></span>i politiche <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>sv<span class=\"_ _0\"></span>iluppo <span class=\"_ _54\"></span>guard<span class=\"_ _0\"></span>ando <span class=\"_ _54\"></span>anche <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _54\"></span>cl<span class=\"_ _0\"></span>ienti <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uropei <span class=\"_ _54\"></span>che <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _54\"></span>dimens<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>copertura<span class=\"_ _0\"></span> geografica sem<span class=\"_ _0\"></span>pre di pi\u00f9 ric<span class=\"_ _0\"></span>hiedono una strutt<span class=\"_ _0\"></span>ura distribut<span class=\"_ _0\"></span>iva capillare su pi\u00f9 P<span class=\"_ _0\"></span>aesi. A <span class=\"_ _0\"></span>livello<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eportistica<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l\u2019anali<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>dati <span class=\"_ _3c\"></span>disaggre<span class=\"_ _0\"></span>gati <span class=\"_ _0\"></span>avviene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ivello <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>perativo, <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>singolo <span class=\"_ _3c\"></span>centro <span class=\"_ _3c\"></span>di profitto, <span class=\"_ _0\"></span>per le<span class=\"_ _0\"></span> esig<span class=\"_ _0\"></span>enze di <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>nitoraggio <span class=\"_ _0\"></span>periodico <span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>ondiviso c<span class=\"_ _0\"></span>on il <span class=\"_ _0\"></span>Top Ma<span class=\"_ _0\"></span>nagemen<span class=\"_ _0\"></span>t sott<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>forma di statistiche gestional<span class=\"_ _0\"></span>i la cui frequenza e livello di aggrega<span class=\"_ _0\"></span>zione varia a seconda delle differ<span class=\"_ _0\"></span>enti esigenze<span class=\"_ _0\"></span> di <span class=\"_ _5a\"> </span>analisi. <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>decisioni <span class=\"_ _5a\"> </span>str<span class=\"_ _0\"></span>ategiche <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>invece <span class=\"_ _5a\"> </span>ba<span class=\"_ _0\"></span>sate <span class=\"_ _5a\"> </span>sulle <span class=\"_ _5a\"> </span>ris<span class=\"_ _0\"></span>ultanze <span class=\"_ _5a\"> </span>gestiona<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>e contabili <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ettori <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>perativi (BU <span class=\"_ _4\"></span>Distribuz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>Ship<span class=\"_ _0\"></span>ping), <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>lin<span class=\"_ _0\"></span>ea <span class=\"_ _4\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>documenta<span class=\"_ _0\"></span>zione <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nalizzata internamente da<span class=\"_ _0\"></span>l Top Man<span class=\"_ _0\"></span>agement e dell\u2019infor<span class=\"_ _0\"></span>mativa <span class=\"_ _0\"></span>diffusa al Mercato<span class=\"_ _0\"></span>. Sulla <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>quanto <span class=\"_ _54\"></span>sopra <span class=\"_ _5a\"> </span>indicato, <span class=\"_ _54\"></span>l\u2019im<span class=\"_ _0\"></span>pairment <span class=\"_ _54\"></span>test <span class=\"_ _5a\"> </span>per <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>verifica <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>rec<span class=\"_ _0\"></span>uperabilit\u00e0 <span class=\"_ _54\"></span>dell\u2019a<span class=\"_ _0\"></span>vviamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>\u00e8 effettuato <span class=\"_ _5b\"> </span>confrontando <span class=\"_ _5b\"> </span>il <span class=\"_ _5a\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>contabile <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>CGU <span class=\"_ _5b\"> </span>\u201cDistribuz<span class=\"_ _0\"></span>ione\u201d <span class=\"_ _5b\"> </span>al <span class=\"_ _5a\"> </span>suo <span class=\"_ _5a\"> </span>val<span class=\"_ _0\"></span>ore <span class=\"_ _5a\"> </span>recuperabile<span class=\"_ _0\"></span>, determinato sulla<span class=\"_ _0\"></span> base del va<span class=\"_ _0\"></span>lore d\u2019uso che \u00e8 ott<span class=\"_ _0\"></span>enuto dalla s<span class=\"_ _0\"></span>ommatoria dei segue<span class=\"_ _0\"></span>nti elementi attua<span class=\"_ _0\"></span>lizzati:<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Flusso <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>cassa <span class=\"_ _5a\"> </span>operativo <span class=\"_ _5a\"> </span>desunto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>Budget <span class=\"_ _5a\"> </span>redatti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _54\"></span>anno <span class=\"_ _5a\"> </span>dalle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>apparte<span class=\"_ _0\"></span>nenti <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>BU </span></span>Distribuzione, <span class=\"_ _0\"></span>e debitamen<span class=\"_ _0\"></span>te approvati dal Co<span class=\"_ _0\"></span>nsiglio d<span class=\"_ _0\"></span>i Amministraz<span class=\"_ _0\"></span>ione della Ca<span class=\"_ _0\"></span>pogruppo; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Tiraggio i<span class=\"_ _3\"></span>nerziale per <span class=\"_ _3e\"></span>il <span class=\"_ _3\"></span>secondo e <span class=\"_ _3e\"></span>terzo anno <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _4\"></span>dati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Budget <span class=\"_ _4\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>primo <span class=\"_ _3\"></span>anno, <span class=\"_ _4\"></span>salvo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>alcuni<span class=\"_ _0\"></span> </span></span>correttivi per soc<span class=\"_ _0\"></span>iet\u00e0 per le <span class=\"_ _0\"></span>quali \u00e8 previsto una s<span class=\"_ _0\"></span>pecifica<span class=\"_ _0\"></span> evoluzione pros<span class=\"_ _0\"></span>pettica; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Terminal <span class=\"_ _0\"></span>Value che le socie<span class=\"_ _0\"></span>t\u00e0 saranno in <span class=\"_ _0\"></span>grado di genera<span class=\"_ _0\"></span>re secondo le stime de<span class=\"_ _0\"></span>l managem<span class=\"_ _0\"></span>ent. </span></span>Il risultato <span class=\"_ _0\"></span>della sommator<span class=\"_ _0\"></span>ia sopra ri<span class=\"_ _0\"></span>portata costituisce<span class=\"_ _0\"></span> l\u2019Enterprise Value<span class=\"_ _0\"></span>, valore c<span class=\"_ _0\"></span>he viene confronta<span class=\"_ _0\"></span>to con il valore contab<span class=\"_ _0\"></span>ile dell\u2019attivit\u00e0<span class=\"_ _0\"></span> oggetto di test di <span class=\"_ _0\"></span>impairment, ed<span class=\"_ _0\"></span> in particolare:<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">con i Capitali <span class=\"_ _0\"></span>Investiti Netti<span class=\"_ _0\"></span> (di seguito \u201cC<span class=\"_ _0\"></span>IN\u201d) delle CGU/GCGU<span class=\"_ _0\"></span> espressi in amb<span class=\"_ _0\"></span>ito di cons<span class=\"_ _0\"></span>olidato, </span></span>comprensivi cio\u00e8<span class=\"_ _0\"></span> degli avvia<span class=\"_ _0\"></span>menti conteggiati e d<span class=\"_ _0\"></span>elle altre sc<span class=\"_ _0\"></span>ritture di rettifica a<span class=\"_ _0\"></span>pportate in sede d<span class=\"_ _0\"></span>i consolidamento<span class=\"_ _0\"></span>; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">con  il  valore <span class=\"_ _3d\"> </span>di  cari<span class=\"_ _0\"></span>co  complessivo  d<span class=\"_ _0\"></span>elle  partecipaz<span class=\"_ _0\"></span>ioni,  av<span class=\"_ _0\"></span>endo  cura <span class=\"_ _3d\"> </span>di  sott<span class=\"_ _0\"></span>rarre  il  valore <span class=\"_ _3d\"> </span>della<span class=\"_ _254\"> </span></span></span>Posizione <span class=\"_ _5a\"> </span>Finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _54\"> </span>N<span class=\"_ _0\"></span>etta, <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>base <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>risulta<span class=\"_ _0\"></span>nze <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ell\u2019analisi <span class=\"_ _5a\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>tri<span class=\"_ _0\"></span>ggering <span class=\"_ _5a\"> </span>events <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>bilanci<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>separato.<span class=\"_ _254\"> </span>Per la <span class=\"_ _3\"></span>CGU <span class=\"_ _3\"></span>Shipping/Cosia<span class=\"_ _0\"></span>rma, <span class=\"_ _3\"></span>rappresenta<span class=\"_ _0\"></span>ta dalla <span class=\"_ _3\"></span>societ\u00e0 armatoriale <span class=\"_ _3\"></span>Cosiarma<span class=\"_ _0\"></span>, invece, <span class=\"_ _3\"></span>la stima <span class=\"_ _4\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>flus<span class=\"_ _0\"></span>si di<span class=\"_ _254\"> </span>cassa <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>articola<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>base <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>arco <span class=\"_ _3f\"></span>te<span class=\"_ _0\"></span>mporale <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>C<span class=\"_ _0\"></span>GU <span class=\"_ _3c\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>alla <span class=\"_ _54\"></span>residua <span class=\"_ _3f\"></span>vita <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>na<span class=\"_ _0\"></span>vi<span class=\"_ _254\"> </span>utilizzando come <span class=\"_ _4\"></span>valore finale il <span class=\"_ _4\"></span>loro \u201cscrap <span class=\"_ _4\"></span>value\u201d<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>La diversa <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>etodologia \u00e8 <span class=\"_ _4\"></span>dovu<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>degli<span class=\"_ _254\"> </span>assets, <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>vvero <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>navi, <span class=\"_ _5a\"> </span>impiegati<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>nell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _54\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>segnala <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _54\"></span>l\u2019arc<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>te<span class=\"_ _0\"></span>mpo <span class=\"_ _54\"></span>tra <span class=\"_ _5a\"> </span>l\u2019anno <span class=\"_ _5a\"> </span>successi<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>al<span class=\"_ _254\"> </span>Budget <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>riferi<span class=\"_ _0\"></span>mento <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>l\u2019anno <span class=\"_ _5a\"> </span>prev<span class=\"_ _0\"></span>isto <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>termine <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>vita <span class=\"_ _54\"> </span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>nav<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _5a\"> </span>utilizzato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>un <span class=\"_ _5a\"> </span>Ad<span class=\"_ _0\"></span>justed<span class=\"_ _254\"> </span>EBITDA stimato<span class=\"_ _0\"></span> prudente<span class=\"_ _0\"></span>mente sulla base del d<span class=\"_ _0\"></span>ato di Budget. Per <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ingole <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>contr<span class=\"_ _0\"></span>ollate <span class=\"_ _54\"></span>viene <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>laborata <span class=\"_ _54\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>nalisi <span class=\"_ _3f\"></span>su<span class=\"_ _0\"></span>gli <span class=\"_ _54\"></span>indicatori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _3f\"></span>dur<span class=\"_ _0\"></span>evole <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>-<span class=\"_ _254\"> </span>Triggering Ev<span class=\"_ _0\"></span>ents in base a <span class=\"_ _0\"></span>quanto previsto da<span class=\"_ _0\"></span>l principi<span class=\"_ _0\"></span>o IAS 36.<span class=\"_ _254\"> </span>Nella <span class=\"_ _5b\"> </span>predisposiz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>dell\u2019i<span class=\"_ _0\"></span>mpairment <span class=\"_ _5b\"> </span>test <span class=\"_ _50\"> </span>si <span class=\"_ _5b\"> </span>sono <span class=\"_ _5b\"> </span>usa<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>i <span class=\"_ _5b\"> </span>da<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>Budget <span class=\"_ _50\"> </span>2024 <span class=\"_ _5b\"> </span>approva<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>Consiglio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Amministrazion<span class=\"_ _0\"></span>e della Cap<span class=\"_ _0\"></span>ogruppo in data 6 <span class=\"_ _0\"></span>febbraio <span class=\"_ _0\"></span>2024.<span class=\"_ _254\"> </span>Per <span class=\"_ _5b\"> </span>l\u2019attualizza<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>utilizza <span class=\"_ _5b\"> </span>come <span class=\"_ _5b\"> </span>tasso <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>conto <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span><span class=\"ff7\">WACC <span class=\"_ _5b\"> </span>post-tax</span> <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>tiene <span class=\"_ _5b\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dei <span class=\"_ _5b\"> </span>rischi <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>pecifici<span class=\"_ _254\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rispecchia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>correnti <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>cato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>costo <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>denaro.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Si <span class=\"_ _3c\"></span>basa <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pond<span class=\"_ _0\"></span>erazione<span class=\"_ _254\"> </span>tra <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>debi<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5a\"> </span>dell\u2019e<span class=\"_ _0\"></span>quity, <span class=\"_ _5a\"> </span>elaborato<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>valo<span class=\"_ _0\"></span>ri <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _5a\"> </span>comparabi<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>quelle<span class=\"_ _254\"> </span>appartenenti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impa<span class=\"_ _0\"></span>irment. <span class=\"_ _0\"></span>Per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019impair<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>test <span class=\"_ _3c\"></span>2023 <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>fatto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricorso, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _0\"></span>gi\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel<span class=\"_ _254\"> </span>precedente esercizio, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>professioni<span class=\"_ _0\"></span>sta <span class=\"_ _4\"></span>este<span class=\"_ _0\"></span>rno, per <span class=\"_ _4\"></span>la determinazione dei<span class=\"_ _3\"></span> parametri <span class=\"_ _3\"></span>applicati nel <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>st, <span class=\"_ _3\"></span>come<span class=\"_ _254\"> </span>indicati qui di<span class=\"_ _0\"></span> seguito.<span class=\"_ _254\"> </span>Lo <span class=\"_ _4\"></span>svilu<span class=\"_ _0\"></span>ppo <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>conteggi effettuati <span class=\"_ _4\"></span>ha <span class=\"_ _3\"></span>portato <span class=\"_ _3\"></span>alla <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>terminazione <span class=\"_ _3\"></span>degli Enterprise <span class=\"_ _4\"></span>Value<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>riepiloga<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>nella<span class=\"_ _254\"> </span>tabella <span class=\"_ _5a\"> </span>sottos<span class=\"_ _0\"></span>tante, <span class=\"_ _54\"></span>compar<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>con <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ispettivi <span class=\"_ _5a\"> </span>Capital<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>Investi<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>Ne<span class=\"_ _0\"></span>tti <span class=\"_ _54\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>CGU<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>GCGU, <span class=\"_ _5a\"> </span>evidenzia<span class=\"_ _0\"></span>ndone <span class=\"_ _5a\"> </span>i<span class=\"_ _254\"> </span>rispettivi <span class=\"_ _54\"></span>H<span class=\"_ _0\"></span>ead-room. <span class=\"_ _54\"></span>In <span class=\"_ _54\"> </span>o<span class=\"_ _0\"></span>ttempera<span class=\"_ _0\"></span>nza <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>dettami <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _54\"></span>abbiamo <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ato <span class=\"_ _54\"></span>evidenza <span class=\"_ _54\"> </span>n<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>tabella <span class=\"_ _5a\"> </span>delle<span class=\"_ _254\"> </span>risultanze  del <span class=\"_ _5b\"> </span>monitorag<span class=\"_ _0\"></span>gio <span class=\"_ _50\"> </span>anche <span class=\"_ _50\"> </span>rispetto <span class=\"_ _50\"> </span>all\u2019as<span class=\"_ _0\"></span>setto <span class=\"_ _5b\"> </span>dello<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>corso <span class=\"_ _50\"> </span>anno, <span class=\"_ _50\"> </span>ovvero <span class=\"_ _50\"> </span>il <span class=\"_ _50\"> </span>test <span class=\"_ _50\"> </span>sulle <span class=\"_ _50\"> </span>singole <span class=\"_ _5b\"> </span>CGU<span class=\"_ _254\"> </span>organizzate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>ae<span class=\"_ _0\"></span>rea <span class=\"_ _3c\"></span>geografica<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>risultanze<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>conteggi <span class=\"_ _3f\"></span>hanno <span class=\"_ _3c\"></span>evi<span class=\"_ _0\"></span>denziato <span class=\"_ _3c\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>pi <span class=\"_ _3c\"></span>margin<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>(i <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osiddetti<span class=\"_ _254\"> </span>\u201cHead-room\u201d) tra <span class=\"_ _0\"></span>i valori conta<span class=\"_ _0\"></span>bili delle CGU e G<span class=\"_ _0\"></span>CGU, rappresenta<span class=\"_ _0\"></span>ti dai rispetti<span class=\"_ _0\"></span>vi Capitali In<span class=\"_ _0\"></span>vestiti Netti, ed <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>corrispettivi <span class=\"_ _0\"></span>valori d\u2019uso ra<span class=\"_ _0\"></span>ppresentati da<span class=\"_ _0\"></span>gli Enterprise Value<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _2f\"> </span>WACC <span class=\"_ _14f\"> </span>\"g\" rate<span class=\"_ _254\"> </span>Enterprise<span class=\"_ _254\"> </span>Value<span class=\"_ _254\"> </span>CIN Conso <span class=\"_ _17d\"> </span>Head-room - Italia <span class=\"_ _17e\"> </span>8,54% <span class=\"_ _ef\"> </span>0,<span class=\"_ _3\"></span>85% <span class=\"_ _16d\"> </span>147.471 <span class=\"_ _0\"></span> <span class=\"_ _ab\"> </span>93.587  <span class=\"_ _52\"> </span>53.884  - Francia <span class=\"_ _17f\"> </span>8,35% <span class=\"_ _ef\"> </span>1,00% <span class=\"_ _ef\"> </span>214.454  <span class=\"_ _f7\"> </span>120.921  <span class=\"_ _10a\"> </span>93.533  - Penisola Iberica <span class=\"_ _28\"> </span>8,33<span class=\"_ _3\"></span>% <span class=\"_ _180\"> </span>1,00% <span class=\"_ _ef\"> </span>92.738  <span class=\"_ _52\"> </span>65.531  <span class=\"_ _c0\"> </span>27<span class=\"_ _0\"></span>.207  - Grecia <span class=\"_ _10b\"> </span>8,58% <span class=\"_ _16d\"> </span>1,00% <span class=\"_ _ef\"> </span>12.756  <span class=\"_ _f8\"> </span>3.819  <span class=\"_ _113\"> </span>8.937  - Messico <span class=\"_ _181\"> </span>11,70% <span class=\"_ _a4\"> </span>1,00% <span class=\"_ _ef\"> </span>12.439  <span class=\"_ _41\"> </span>5.493  <span class=\"_ _b2\"> </span>6.946  - Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _182\"> </span>8,49% <span class=\"_ _41\"> </span>1,00% <span class=\"_ _c0\"> </span>48<span class=\"_ _0\"></span>3.285  <span class=\"_ _af\"> </span>288<span class=\"_ _0\"></span>.963  <span class=\"_ _161\"> </span>194.322  - Cosiarma  <span class=\"_ _183\"> </span>12,86% <span class=\"_ _10a\"> </span>- <span class=\"_ _b1\"> </span>65.507  <span class=\"_ _f7\"> </span>47.634  <span class=\"_ _f7\"> </span>17.874 Si <span class=\"_ _3\"></span>precisa <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>\u201cCIN <span class=\"_ _3\"></span>Conso\u201d <span class=\"_ _3\"></span>indichi<span class=\"_ _0\"></span>no <span class=\"_ _4\"></span>le somme <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>CIN delle <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>societ\u00e0 appartenenti alle <span class=\"_ _4\"></span>varie<span class=\"_ _254\"> </span>CGU, <span class=\"_ _0\"></span>dedotti<span class=\"_ _0\"></span> i <span class=\"_ _3c\"></span>costi <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>parteci<span class=\"_ _0\"></span>pazioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _3c\"></span>app<span class=\"_ _0\"></span>artenenti <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>CGU <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>incrementa<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Avviamento <span class=\"_ _55\"> </span>e/o <span class=\"_ _3d\"> </span>delle <span class=\"_ _55\"> </span>altre <span class=\"_ _3d\"> </span>rettifiche<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>sede<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>acquisizione <span class=\"_ _55\"> </span>come <span class=\"_ _3d\"> </span>conteg<span class=\"_ _0\"></span>giate <span class=\"_ _3d\"> </span>nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _3d\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>bilancio<span class=\"_ _254\"> </span>consolidato.<span class=\"_ _254\"> </span>L\u2019analisi di <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>ensitivity \u00e8 <span class=\"_ _3\"></span>stata condotta evidenziando, <span class=\"_ _3\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>base dei <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>dell\u2019impair<span class=\"_ _0\"></span>ment <span class=\"_ _3\"></span>test, <span class=\"_ _3\"></span>quanto dovrebbe<span class=\"_ _254\"> </span>diminuire l\u2019<span class=\"_ _0\"></span>Adjusted EB<span class=\"_ _0\"></span>ITDA, fer<span class=\"_ _0\"></span>mi i par<span class=\"_ _0\"></span>ametri di <span class=\"_ _0\"></span>WACC e <span class=\"_ _0\"></span>\u201cg\u201d rate<span class=\"_ _0\"></span>, per az<span class=\"_ _0\"></span>zerare l\u2019\u201c<span class=\"_ _0\"></span>Head-room\u201d d<span class=\"_ _0\"></span>elle diverse<span class=\"_ _254\"> </span>CGU e GCGU, <span class=\"_ _0\"></span>cos\u00ec come su <span class=\"_ _0\"></span>quale valore d<span class=\"_ _0\"></span>ovrebbe colloca<span class=\"_ _0\"></span>rsi il WACC, fermi <span class=\"_ _0\"></span>i valori di Adjuste<span class=\"_ _0\"></span>d EBITDA<span class=\"_ _0\"></span> e \u201cg\u201d<span class=\"_ _254\"> </span>rate, per <span class=\"_ _4\"></span>l\u2019a<span class=\"_ _0\"></span>zzerame<span class=\"_ _0\"></span>nto dell\u2019\u201dHead-room\u201d e <span class=\"_ _3\"></span>lo stesso per il <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>g\u201d <span class=\"_ _3\"></span>rate, fermi i <span class=\"_ _3\"></span>valori di Adjusted EBITDA e <span class=\"_ _3\"></span>WACC.<span class=\"_ _254\"> </span>La tabella s<span class=\"_ _0\"></span>eguente riporta i<span class=\"_ _0\"></span>l risultato di tale test.<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs421\">CGU <span class=\"_ _184\"> </span>Adjusted EBITDA <span class=\"_ _13f\"> </span>WACC <span class=\"_ _9e\"> </span>\"g\" rate </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs422\"> - Italia <span class=\"_ _17e\"> </span>-18,20% <span class=\"_ _66\"> </span>12,82% <span class=\"_ _185\"> </span>-4,62% </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs423\"> - Francia <span class=\"_ _17f\"> </span>-23,48% <span class=\"_ _2f\"> </span>14,<span class=\"_ _3\"></span>02% <span class=\"_ _185\"> </span>-6,<span class=\"_ _3\"></span>43% </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs424\"> - Penisola Iberica <span class=\"_ _28\"> </span>-1<span class=\"_ _3\"></span>3,61% <span class=\"_ _9e\"> </span>11,40% <span class=\"_ _15d\"> </span>-2,86% </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs425\"> - Grecia <span class=\"_ _10b\"> </span>-39<span class=\"_ _3\"></span>,26% <span class=\"_ _2f\"> </span>23,5<span class=\"_ _0\"></span>3% <span class=\"_ _9d\"> </span>-<span class=\"_ _0\"></span>22,95% </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs426\"> - Messico <span class=\"_ _181\"> </span>-32,87% <span class=\"_ _66\"> </span>26,51% <span class=\"_ _186\"> </span>-26,72% </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs427\"> - Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _182\"> </span>-20,57% <span class=\"_ _171\"> </span>13,47% <span class=\"_ _b\"> </span>-5,45% </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs428\"> - Cosiarma <span class=\"_ _137\"> </span>-29,69% <span class=\"_ _187\"> </span>24,41% <span class=\"_ _66\"> </span>-<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5a8\">Si <span class=\"_ _0\"></span>segnala c<span class=\"_ _0\"></span>he n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>esame <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>verificate <span class=\"_ _0\"></span>variaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione della<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ita uti<span class=\"_ _0\"></span>le </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5a9\">delle attivit\u00e0 immateriali <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>verse <span class=\"_ _3\"></span>dall\u2019avv<span class=\"_ _0\"></span>iamento, nella scelta <span class=\"_ _3\"></span>del metodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ammo<span class=\"_ _0\"></span>rtamento, n\u00e9 che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>stati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5aa\">individuati  indicatori  endogeni  ed  esogeni  che  diano  un\u2019indicazione  che  le  immobilizzazion<span class=\"_ _0\"></span>i  immateriali </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5ab\">possano aver s<span class=\"_ _0\"></span>ubito una rid<span class=\"_ _0\"></span>uzione di valore.<span class=\"_ _254\"> </span>  </div>Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>management <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>verificato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>nuta <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>valori <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>quattro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>unit\u00e0 <span class=\"_ _3f\"></span>Cale <span class=\"_ _3c\"></span>R<span class=\"_ _0\"></span>osse <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>ragio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>del prevedibile andamento futuro <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>business stesso, <span class=\"_ _3\"></span>non ravvisando pertanto <span class=\"_ _4\"></span>nec<span class=\"_ _0\"></span>essit\u00e0 di <span class=\"_ _4\"></span><span class=\"ff7\">impair<span class=\"_ _0\"></span>ment <span class=\"ff1\">del <span class=\"_ _4\"></span>valor<span class=\"_ _0\"></span>e </span></span>delle navi stess<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span>Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dicembre <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>erificato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>l\u2019insussistenza <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>indica<span class=\"_ _0\"></span>tori <span class=\"_ _5b\"> </span>endog<span class=\"_ _0\"></span>eni <span class=\"_ _5b\"> </span>o <span class=\"_ _50\"> </span>esogeni <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>possibile<span class=\"_ _254\"> </span> riduzione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>valore <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>voce <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili, <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>macchinari. <span class=\"_ _5a\"> </span>Di <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>eguenza, <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>valore <span class=\"_ _5a\"> </span>degli <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili,<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> impianti e macc<span class=\"_ _0\"></span>hinari non \u00e8<span class=\"_ _0\"></span> stato sotto<span class=\"_ _0\"></span>posto a test di i<span class=\"_ _0\"></span>mpairment.<span class=\"_ _254\"> </span><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs6cf\">NOTA 6. Attivit<span class=\"_ _3\"></span>\u00e0 fiscali differite  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs6d0\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc0 sc0 ls0 ws0 gs6d1\">Attivit\u00e0 fiscali diffe<span class=\"_ _0\"></span>rite<span class=\"_ _3\"></span> <span class=\"_ _196\"> </span>7.540  <span class=\"_ _ec\"> </span>8.323  <span class=\"_ _14d\"> </span>(783)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6d3\">Le <span class=\"_ _3c\"></span>Attivit\u00e0 <span class=\"_ _3c\"></span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _3c\"></span>differit<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>vengono <span class=\"_ _3c\"></span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>cr<span class=\"_ _0\"></span>iterio <span class=\"_ _3c\"></span>prud<span class=\"_ _0\"></span>enziale <span class=\"_ _3c\"></span>quand<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>ne <span class=\"_ _3c\"></span>sia <span class=\"_ _3f\"></span>valutato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rag<span class=\"_ _0\"></span>ionevole <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6d4\">probabile il loro recupero a mezzo dei <span class=\"_ _3\"></span>futuri imponibili<span class=\"_ _0\"></span>; esse possono <span class=\"_ _3\"></span>derivare dalle<span class=\"_ _0\"></span> differenze temporanee tra<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6d5\">il valore <span class=\"_ _0\"></span>delle atti<span class=\"_ _0\"></span>vit\u00e0 e pass<span class=\"_ _0\"></span>ivit\u00e0 riflessi <span class=\"_ _0\"></span>nel bila<span class=\"_ _0\"></span>ncio rispetto<span class=\"_ _0\"></span> al va<span class=\"_ _0\"></span>lore delle s<span class=\"_ _0\"></span>tesse ai <span class=\"_ _0\"></span>fini fiscali <span class=\"_ _0\"></span>cos\u00ec come <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6d6\">perdite fiscali r<span class=\"_ _0\"></span>iportabili agl<span class=\"_ _0\"></span>i esercizi successi<span class=\"_ _0\"></span>vi.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6d7\">La voce <span class=\"_ _0\"></span>Attivit\u00e0 f<span class=\"_ _0\"></span>iscali diff<span class=\"_ _0\"></span>erite al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023, p<span class=\"_ _0\"></span>ari ad <span class=\"_ _0\"></span>euro 7.540 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata sia <span class=\"_ _0\"></span>in r<span class=\"_ _0\"></span>elazione all<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6d8\">valorizzazion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rdite <span class=\"_ _3c\"></span>fiscali <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>egresse <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>liane <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>este<span class=\"_ _0\"></span>re, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>differen<span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>porali <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6d9\">imponibilit\u00e0/ded<span class=\"_ _0\"></span>ucibilit\u00e0 <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>ricavi <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>rispettive <span class=\"_ _55\"> </span>normati<span class=\"_ _0\"></span>ve <span class=\"_ _55\"> </span>fiscali, <span class=\"_ _55\"> </span>quali <span class=\"_ _55\"> </span>ad <span class=\"_ _55\"> </span>es<span class=\"_ _0\"></span>empio <span class=\"_ _55\"> </span>gli<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6da\">accanto<span class=\"_ _0\"></span>namenti <span class=\"_ _4\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fo<span class=\"_ _0\"></span>ndi <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ischi <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>valutazione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>cred<span class=\"_ _0\"></span>iti, <span class=\"_ _3\"></span>nonch\u00e9 alle <span class=\"_ _4\"></span>scrittur<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>transizione ai <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>incipi <span class=\"_ _3\"></span>IFRS, q<span class=\"_ _3\"></span>uali<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6db\">ad  esempio  la  determinazione  della  passivit\u00e0  per  benefici  defin<span class=\"_ _0\"></span>iti  ai  dipendenti  secondo  la  metodologia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6dc\">attuariale.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6dd\">Per <span class=\"_ _3f\"></span>quanto <span class=\"_ _54\"></span>concerne <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>mposizione <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>la <span class=\"_ _54\"></span>moviment<span class=\"_ _0\"></span>azione <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>tale <span class=\"_ _3f\"></span>voc<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>imanda <span class=\"_ _54\"></span>a <span class=\"_ _3f\"></span>quanto <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _3f\"></span>n<span class=\"_ _0\"></span>ella<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6de\">tabella s<span class=\"_ _0\"></span>ottostante e nella No<span class=\"_ _0\"></span>ta 29 \u201cImposte sul r<span class=\"_ _0\"></span>eddito\u201d. <span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs6df\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs6e0\">Perdite fiscali <span class=\"_ _1ad\"> </span>4.670  <span class=\"_ _f\"> </span>5.397  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs6e1\">Effetto Piani benefici definiti ai dipendenti <span class=\"_ _96\"> </span>709  <span class=\"_ _17\"> </span>567  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs6e2\">Ammortamenti/Avviamenti/Marc<span class=\"_ _0\"></span>hio <span class=\"_ _1ae\"> </span>519  <span class=\"_ _1af\"> </span>571  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs6e3\">Svalutazioni ed accantonamenti <span class=\"_ _23\"> </span>823  <span class=\"_ _146\"> </span>1.005  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs6e4\">Strumenti finanziari derivati <span class=\"_ _184\"> </span>27<span class=\"_ _0\"></span>0  <span class=\"_ _17\"> </span>149  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs6e5\">Vari minori <span class=\"_ _1b0\"> </span>549  <span class=\"_ _17\"> </span>635  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs6e6\">Attivit\u00e0 fiscali diffe<span class=\"_ _0\"></span>rite<span class=\"_ _3\"></span> <span class=\"_ _99\"> </span>7.540  <span class=\"_ _30\"> </span>8.323  </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs2a0\">NOTA 7. Rimanenz<span class=\"_ _3\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs6e8\">Valori in migl<span class=\"_ _0\"></span>iaia \u20ac <span class=\"_ _1b1\"> </span>31.12.2023<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>31<span class=\"_ _3\"></span>.12.20<span class=\"_ _0\"></span>22 <span class=\"_ _4b\"> </span>Variazione<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6e9\">Materie prime <span class=\"_ _0\"></span>e di consum<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs7 fc0 sc0 ls0 ws0 gs6ea\">12.675 <span class=\"fs0\"> <span class=\"_ _14d\"> </span></span>12.696 <span class=\"fs0\"> <span class=\"_ _154\"> </span></span>(20) <span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6eb\">Attivit\u00e0 biologic<span class=\"_ _0\"></span>he<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs7 fc0 sc0 ls0 ws0 gs6ec\">348 <span class=\"fs0\"> <span class=\"_ _ea\"> </span></span>54 <span class=\"fs0\"> <span class=\"_ _e3\"> </span></span>295 <span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6ed\">Prodotti<span class=\"_ _0\"></span> finiti e merci<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs7 fc0 sc0 ls0 ws0 gs6ee\">40.094 <span class=\"fs0\"> <span class=\"_ _71\"> </span></span>34.608 <span class=\"fs0\"> <span class=\"_ _128\"> </span></span>5.487 <span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff5 fs0 fc4 sc0 ls0 ws0 gs6ef\">Rimanenze<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs7 fc4 sc0 ls0 ws0 gs6f0\">53.118 <span class=\"fs0\"> <span class=\"_ _6f\"> </span></span>47<span class=\"_ _0\"></span>.357 <span class=\"fs0\"> <span class=\"_ _e4\"> </span></span>5.7<span class=\"_ _0\"></span>61 <span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a9\">Le <span class=\"_ _5a\"> </span>rimane<span class=\"_ _0\"></span>nze <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>aterie <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>rime <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>consumo<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>appresentate <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>ssenzialmente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dai <span class=\"_ _5a\"> </span>mat<span class=\"_ _0\"></span>eriali <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>imballo<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2aa\">utilizzati d<span class=\"_ _0\"></span>alle soci<span class=\"_ _0\"></span>et\u00e0 di<span class=\"_ _0\"></span>stributrici <span class=\"_ _0\"></span>e dai <span class=\"_ _0\"></span>carburant<span class=\"_ _0\"></span>i, lub<span class=\"_ _0\"></span>rificanti e <span class=\"_ _0\"></span>pezzi d<span class=\"_ _0\"></span>i ricambi<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>elle societ\u00e0 <span class=\"_ _0\"></span>di tr<span class=\"_ _0\"></span>asporto e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ab\">sono <span class=\"_ _3f\"></span>valutate <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span>FIFO. <span class=\"_ _3f\"></span>Le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>biologic<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>rifer<span class=\"_ _0\"></span>ite <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>socie<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3c\"></span>Prod<span class=\"_ _0\"></span>uctores <span class=\"_ _3f\"></span>Agua<span class=\"_ _0\"></span>cate <span class=\"_ _3c\"></span>Ja<span class=\"_ _0\"></span>lisco <span class=\"_ _3f\"></span>S.A<span class=\"_ _0\"></span>.C.V.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs375\">relativamente <span class=\"_ _3c\"></span>alla <span class=\"_ _3c\"></span>frutta <span class=\"_ _3c\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>fase <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>turazione <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>pianta <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>rispetti<span class=\"_ _0\"></span>vamente <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>348 <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs376\">euro 54 miglia<span class=\"_ _0\"></span>ia al 31 dice<span class=\"_ _0\"></span>mbre 2023 ed al 31 d<span class=\"_ _0\"></span>icemb<span class=\"_ _0\"></span>re 2022, raccolta<span class=\"_ _0\"></span> e venduta nei m<span class=\"_ _0\"></span>esi successivi.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs377\">Al 31 dicembre<span class=\"_ _0\"></span> 2023<span class=\"_ _0\"></span> il valore<span class=\"_ _0\"></span> delle rimanenz<span class=\"_ _0\"></span>e aument<span class=\"_ _0\"></span>a rispetto all\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>precedente d<span class=\"_ _0\"></span>i euro 5<span class=\"_ _0\"></span>.761 migliaia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs378\">legato <span class=\"_ _5b\"> </span>principalmente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>all\u2019e<span class=\"_ _0\"></span>ffetto <span class=\"_ _5a\"> </span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>euro <span class=\"_ _5b\"> </span>3.023 <span class=\"_ _5b\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5a\"> </span>(euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>3.387<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>1\u00b0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>gennaio <span class=\"_ _5b\"> </span>2023) <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs379\">maggiori stock <span class=\"_ _3\"></span>puntuali a <span class=\"_ _3\"></span>fine anno <span class=\"_ _4\"></span>in magazzino anche per <span class=\"_ _4\"></span>effetto degli aumentati v<span class=\"_ _3\"></span>alori dei <span class=\"_ _3\"></span>prezzi unitari <span class=\"_ _3\"></span>per<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37a\">via dell\u2019inflaz<span class=\"_ _0\"></span>ione.<span class=\"_ _254\"> </span> </div>Il saldo <span class=\"_ _3\"></span>dei crediti v<span class=\"_ _3\"></span>erso societ\u00e0 del Gruppo collegate e correlate <span class=\"_ _3\"></span>si riferisce principalmente a normali crediti di<span class=\"_ _254\"> </span>fornitura e pe<span class=\"_ _0\"></span>r l\u2019analisi dell<span class=\"_ _0\"></span>e posizioni si r<span class=\"_ _0\"></span>imanda alla N<span class=\"_ _0\"></span>ota 34 sulle part<span class=\"_ _0\"></span>i correlate. Di <span class=\"_ _3c\"></span>seguito <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>iporta <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>mov<span class=\"_ _0\"></span>imentazione <span class=\"_ _3c\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fon<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>predispone<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un\u2019ottica<span class=\"_ _254\"> </span>realistica basa<span class=\"_ _0\"></span>ta sull\u2019effettiva recupera<span class=\"_ _0\"></span>bilit\u00e0 dei singoli c<span class=\"_ _0\"></span>rediti, come disciplina<span class=\"_ _0\"></span>to dall\u2019IFRS 9 <span class=\"_ _0\"></span>\u201c<span class=\"ff7\">expected losses</span>\u201d<span class=\"_ _254\"> </span>e che <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>a, inoltre, <span class=\"_ _3\"></span>comprensiva di una quota <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro 50 <span class=\"_ _3\"></span>migliaia a fronte <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el pi\u00f9 <span class=\"_ _3\"></span>generico rischio <span class=\"_ _3\"></span>di mancato<span class=\"_ _254\"> </span>incasso <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _54\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3f\"></span>esposte<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>bilancio. <span class=\"_ _54\"></span>Alla <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>imangono <span class=\"_ _54\"></span>iscritti <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>1,6<span class=\"_ _254\"> </span>milioni, <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _4\"></span>signif<span class=\"_ _0\"></span>icativa, <span class=\"_ _3\"></span>quasi <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>8,7<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>milioni<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>posta <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo <span class=\"_ _4\"></span>alla principale <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _4\"></span>distr<span class=\"_ _0\"></span>ibutrice<span class=\"_ _254\"> </span>italiana, <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>po<span class=\"_ _0\"></span>rtoghese, <span class=\"_ _3c\"></span>g<span class=\"_ _0\"></span>reca <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>spa<span class=\"_ _0\"></span>gnola <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>fron<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>crediti <span class=\"_ _3f\"></span>scaduti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>pres<span class=\"_ _0\"></span>soch\u00e9 <span class=\"_ _3c\"></span>intera<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>svaluta<span class=\"_ _0\"></span>ti<span class=\"_ _254\"> </span>nella fascia olt<span class=\"_ _0\"></span>re l\u2019anno.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Fondo svalutazione crediti<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _e9\"> </span>(11.644)<span class=\"_ _254\"> </span>Movimenti del periodo: <span class=\"_ _1b4\"> </span><span class=\"ff1\"> </span>Accantonamenti <span class=\"_ _1b5\"> </span>(2.132)<span class=\"_ _254\"> </span>Utilizzo/rilascio  <span class=\"_ _12e\"> </span>3.012 Variazione di perimetro <span class=\"_ _1a\"> </span>(782)<span class=\"_ _254\"> </span>Altro <span class=\"_ _1b6\"> </span>-<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _8f\"> </span>(1<span class=\"_ _0\"></span>1.546)<span class=\"_ _254\"> </span>gliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.20<span class=\"_ _254\"> </span>La voce \u201cFondi\u201d comprende<span class=\"_ _0\"></span> stanziamenti effettuati<span class=\"_ _0\"></span> in funzione di contenziosi in essere al 31 dicembre 2023 in<span class=\"_ _254\"> </span>varie societ\u00e0<span class=\"_ _0\"></span> del Grup<span class=\"_ _0\"></span>po, frut<span class=\"_ _0\"></span>to di stime accura<span class=\"_ _0\"></span>te da par<span class=\"_ _0\"></span>te degli Ammin<span class=\"_ _0\"></span>istratori<span class=\"_ _0\"></span> nonch\u00e9 il fon<span class=\"_ _0\"></span>do costituito<span class=\"_ _0\"></span> per<span class=\"_ _254\"> </span>le p<span class=\"_ _3\"></span>reviste spese <span class=\"_ _3\"></span>di manutenzione da <span class=\"_ _3\"></span>sosteners<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>al momento <span class=\"_ _3\"></span>della restituzione dei contenitori <span class=\"_ _3\"></span>usati nell\u2019attivit\u00e0<span class=\"_ _254\"> </span>di trasporto nava<span class=\"_ _0\"></span>le al termi<span class=\"_ _0\"></span>ne del contratto<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Si <span class=\"_ _0\"></span>segnala<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>o, c<span class=\"_ _0\"></span>he il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> deri<span class=\"_ _0\"></span>vati relati<span class=\"_ _0\"></span>vi alla copertura<span class=\"_ _0\"></span> dei tassi di i<span class=\"_ _0\"></span>nteresse, bun<span class=\"_ _0\"></span>ker ed ai tassi d<span class=\"_ _0\"></span>i cambio, come gi<span class=\"_ _0\"></span>\u00e0 segnalato alle<span class=\"_ _0\"></span> Note 5 e 14. Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>isulta, <span class=\"_ _0\"></span>infatti<span class=\"_ _0\"></span>, i<span class=\"_ _0\"></span>n ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>opertura<span class=\"_ _0\"></span> (swa<span class=\"_ _0\"></span>p) s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>bunker <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la societ\u00e0 armatric<span class=\"_ _0\"></span>e ha attivato allo<span class=\"_ _0\"></span> scopo di ridurre e contro<span class=\"_ _0\"></span>llare i rischi connessi alle va<span class=\"_ _0\"></span>riazioni del prezzo della<span class=\"_ _0\"></span> materia <span class=\"_ _3\"></span>prima, <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _4\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>negativo per <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>10<span class=\"_ _0\"></span>9 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>enti con contro<span class=\"_ _0\"></span>partita la riserva <span class=\"_ _0\"></span>di patrimonio netto<span class=\"_ _0\"></span> apposit<span class=\"_ _0\"></span>amente designata<span class=\"_ _0\"></span>. Alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>uno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cop<span class=\"_ _0\"></span>ertura <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>ssi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nteresse, <span class=\"_ _3f\"></span>legato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al finanziamento<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>milioni, <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _4\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _4\"></span><span class=\"ff1\">\u00e8 <span class=\"_ _4\"></span>negati<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>117 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>(e<span class=\"_ _0\"></span>uro <span class=\"_ _4\"></span>58 <span class=\"_ _4\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _4\"></span>positivo </span></span>e <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _54\"></span>1<span class=\"_ _0\"></span>75 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>negati<span class=\"_ _0\"></span>vo), <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>ilevato <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>voci <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finanziarie <span class=\"_ _5b\"> </span>non <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _5a\"> </span>con<span class=\"_ _0\"></span> contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.  Ancora <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>strum<span class=\"_ _0\"></span>ento<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> inter<span class=\"_ _0\"></span>esse, <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> euro<span class=\"_ _0\"></span> 5,5<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>milioni, il <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _54\"></span></span>positivo <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>241 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>rilevato <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _54\"></span>voce <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>correnti <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>n contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-729": {
   "value": "I costi di ma<span class=\"_ _0\"></span>nutenzione a<span class=\"_ _0\"></span>venti natur<span class=\"_ _0\"></span>a ordinaria<span class=\"_ _0\"></span> sono add<span class=\"_ _0\"></span>ebitati integralme<span class=\"_ _0\"></span>nte al co<span class=\"_ _0\"></span>nto economico, m<span class=\"_ _0\"></span>entre gli<span class=\"_ _254\"> </span> ammoderna<span class=\"_ _0\"></span>menti <span class=\"_ _3f\"></span>e <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>igliorie <span class=\"_ _54\"></span>aventi <span class=\"_ _54\"></span>natura <span class=\"_ _54\"></span>incrementa<span class=\"_ _0\"></span>tiva <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>attribuiti<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>cespiti <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>rifer<span class=\"_ _0\"></span>iscono <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span> sono ammortizzati <span class=\"_ _0\"></span>in relazione a<span class=\"_ _0\"></span>lle residue possibilit\u00e0 d<span class=\"_ _0\"></span>i utilizzo degli stessi.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-689": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs264\">Leasing<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs265\">Il Gruppo ha in essere vari <span class=\"_ _0\"></span>contratti di affitto<span class=\"_ _0\"></span>, noleggio e lease operativi per l\u2019ut<span class=\"_ _0\"></span>ilizzo di magazzini<span class=\"_ _0\"></span>, navi, uffici,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs266\">veicoli, c<span class=\"_ _0\"></span>ontainers, <span class=\"_ _0\"></span>macchinari <span class=\"_ _0\"></span>ed altre<span class=\"_ _0\"></span> attivit\u00e0<span class=\"_ _0\"></span> minori<span class=\"_ _0\"></span> di pro<span class=\"_ _0\"></span>priet\u00e0 <span class=\"_ _0\"></span>di terz<span class=\"_ _0\"></span>i. I cont<span class=\"_ _0\"></span>ratti <span class=\"_ _0\"></span>sono in <span class=\"_ _0\"></span>genere st<span class=\"_ _0\"></span>ipulat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs267\">per <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>dura<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>20 <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nni, <span class=\"_ _0\"></span>ma <span class=\"_ _3c\"></span>possono <span class=\"_ _0\"></span>ave<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>opzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>estensione<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>goziazione <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs268\">negoziati ind<span class=\"_ _0\"></span>ividualmente e<span class=\"_ _0\"></span> contengono una va<span class=\"_ _0\"></span>sta gamma di term<span class=\"_ _0\"></span>ini e condiz<span class=\"_ _0\"></span>ioni differenti.  </div>A partire <span class=\"_ _3\"></span>dal 1\u00b0 gennaio 2019, <span class=\"_ _3\"></span>a seguito della pr<span class=\"_ _3\"></span>ima applic<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _3\"></span>16, il Gruppo riconosce per t<span class=\"_ _3\"></span>utti tali<span class=\"_ _254\"> </span> contratti di <span class=\"_ _4\"></span>lease, ad <span class=\"_ _4\"></span>eccezio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>quell<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>reve <span class=\"_ _4\"></span>ter<span class=\"_ _0\"></span>mine <span class=\"_ _3\"></span>(i.e. <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontratti di <span class=\"_ _4\"></span>locazione con <span class=\"_ _3\"></span>durata <span class=\"_ _3\"></span>inferiore o <span class=\"_ _4\"></span>uguale<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> a 12 mesi che non contengo<span class=\"_ _0\"></span>no un\u2019opzione di acquisto)<span class=\"_ _0\"></span> e di quelli con attivit\u00e0 di mod<span class=\"_ _0\"></span>esto valore (cio\u00e8 aventi un<span class=\"_ _254\"> </span> valore unita<span class=\"_ _0\"></span>rio inferior<span class=\"_ _0\"></span>e ad us<span class=\"_ _0\"></span>d 5 migliai<span class=\"_ _0\"></span>a), un <span class=\"_ _0\"></span>diritto d\u2019us<span class=\"_ _0\"></span>o alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>inizio del lea<span class=\"_ _0\"></span>sing, che c<span class=\"_ _0\"></span>orrisponde a<span class=\"_ _0\"></span>lla<span class=\"_ _254\"> </span> data in cui l\u2019attivit\u00e0 sottostante \u00e8 disponibile per l\u2019uso. I canoni di locazione relativi a contratti<span class=\"_ _0\"></span> a <span class=\"_ _3\"></span>breve termine<span class=\"_ _254\"> </span> e a basso valo<span class=\"_ _0\"></span>re sono rileva<span class=\"_ _0\"></span>ti a conto economico c<span class=\"_ _0\"></span>ome cos<span class=\"_ _0\"></span>ti a quote costanti lun<span class=\"_ _0\"></span>go la durata<span class=\"_ _0\"></span> del lease.<span class=\"_ _254\"> </span> I <span class=\"_ _4\"></span>diritti <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4\"></span>valuta<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>costo<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _4\"></span>degli <span class=\"_ _3\"></span>ammorta<span class=\"_ _0\"></span>menti; <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ssegnato <span class=\"_ _3\"></span>ai <span class=\"_ _4\"></span>diritti <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>isponde<span class=\"_ _254\"> </span> all'ammontare<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span><span class=\"ff7\">leasing<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span></span>rileva<span class=\"_ _0\"></span>te, <span class=\"_ _54\"></span>oltre <span class=\"_ _54\"></span>ai <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _54\"></span>diretti<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>iniz<span class=\"_ _0\"></span>iali <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ostenuti, <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>canoni <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span><span class=\"ff7\">leasing<span class=\"_ _254\"> </span></span><span class=\"ff7\"><span class=\"_ _0\"></span> </span>regolati <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>inizio <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>precedenteme<span class=\"_ _0\"></span>nte, ai<span class=\"_ _0\"></span> cos<span class=\"_ _0\"></span>ti di<span class=\"_ _0\"></span> ri<span class=\"_ _0\"></span>pristino, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>eventu<span class=\"_ _0\"></span>ali <span class=\"_ _0\"></span>incentivi <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> leasing<span class=\"_ _0\"></span> <span class=\"ff1\">ricevuti. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sia ra<span class=\"_ _0\"></span>gionevolmente <span class=\"_ _0\"></span>certo<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>otten<span class=\"_ _0\"></span>ere l<span class=\"_ _0\"></span>a propr<span class=\"_ _0\"></span>iet\u00e0 d<span class=\"_ _0\"></span>el be<span class=\"_ _0\"></span>ne loca<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>durata <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ff7\">leasin<span class=\"_ _0\"></span>g</span>, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>d'uso <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>ammortizzati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quote <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>urata <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span> contratto<span class=\"_ _0\"></span>. Ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>cui <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>asferisca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>propr<span class=\"_ _0\"></span>iet\u00e0 d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sottostante<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gruppo <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _0\"></span>della<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> durata <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>leasing <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>aspetta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _3c\"></span>dell\u2019o<span class=\"_ _0\"></span>pzione <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>acqu<span class=\"_ _0\"></span>isto, <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>dir<span class=\"_ _0\"></span>itto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _3c\"></span>sar\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _3c\"></span>lungo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span> vita <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>sott<span class=\"_ _0\"></span>ostante, <span class=\"_ _3c\"></span>determinata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sulla <span class=\"_ _3c\"></span>ste<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>base <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>quella <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>cat<span class=\"_ _0\"></span>egoria <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>Im<span class=\"_ _0\"></span>mobili,<span class=\"_ _254\"> </span> impianti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>macc<span class=\"_ _0\"></span>hinari <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>appartenenza<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>valore <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>diritto <span class=\"_ _3c\"></span>d\u2019uso <span class=\"_ _3c\"></span>\u00e8, <span class=\"_ _0\"></span>inoltr<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>dimi<span class=\"_ _0\"></span>nuito <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>eventuali <span class=\"_ _3c\"></span>perdit<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> per <span class=\"_ _4\"></span>rid<span class=\"_ _0\"></span>uzione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>rettificato al <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>rifle<span class=\"_ _0\"></span>ttere <span class=\"_ _4\"></span>ev<span class=\"_ _0\"></span>entuali <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>derivant<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _4\"></span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>uccessive<span class=\"_ _254\"> </span> della passivit\u00e0<span class=\"_ _0\"></span> del leasing.<span class=\"_ _254\"> </span> La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ia per <span class=\"_ _0\"></span><span class=\"ff7\">le<span class=\"_ _0\"></span>asing <span class=\"_ _0\"></span></span>\u00e8 ri<span class=\"_ _0\"></span>levata <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>nizio <span class=\"_ _0\"></span>dell\u2019accordo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>pari a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span> valore  a<span class=\"_ _0\"></span>ttuale  dei <span class=\"_ _3d\"> </span>canoni  di <span class=\"_ _3d\"> </span><span class=\"ff7\">leasing<span class=\"_ _0\"></span>  </span>da  corrispond<span class=\"_ _0\"></span>ere  nel <span class=\"_ _3d\"> </span>corso  d<span class=\"_ _0\"></span>ella  durata<span class=\"_ _0\"></span>  del  contr<span class=\"_ _0\"></span>atto,  de<span class=\"_ _0\"></span>terminato<span class=\"_ _254\"> </span> utilizzando <span class=\"_ _0\"></span>un op<span class=\"_ _0\"></span>portuno t<span class=\"_ _0\"></span>asso di <span class=\"_ _0\"></span>interesse (<span class=\"_ _0\"></span><span class=\"ff7\">Borrowin<span class=\"_ _0\"></span>g Rate</span>) <span class=\"_ _0\"></span>basato <span class=\"_ _0\"></span>sulle cond<span class=\"_ _0\"></span>izioni del <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iario<span class=\"_ _254\"> </span> del momento<span class=\"_ _0\"></span>, la durata del lea<span class=\"_ _0\"></span>se, la valuta e lo sta<span class=\"_ _0\"></span>nding della s<span class=\"_ _0\"></span>ociet\u00e0.<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26a\">I pagamenti dovut<span class=\"_ _0\"></span>i per il le<span class=\"_ _0\"></span>asing inclusi n<span class=\"_ _0\"></span>ella valutazio<span class=\"_ _0\"></span>ne delle sue passi<span class=\"_ _0\"></span>vit\u00e0 comp<span class=\"_ _0\"></span>rendono:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs26b\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">i p<span class=\"_ _3\"></span>agament<span class=\"_ _0\"></span>i fissi;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">i <span class=\"_ _4\"></span>pagamenti <span class=\"_ _3\"></span>variabili<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che dipendono <span class=\"_ _3\"></span>da <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ind<span class=\"_ _0\"></span>ice <span class=\"_ _4\"></span>o un <span class=\"_ _4\"></span>tass<span class=\"_ _0\"></span>o, <span class=\"_ _4\"></span>valuta<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>inizialmente <span class=\"_ _3\"></span>utilizza<span class=\"_ _0\"></span>ndo <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>indice<span class=\"_ _254\"> </span></span></span>o un tasso a<span class=\"_ _0\"></span>lla data di dec<span class=\"_ _0\"></span>orrenza;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">gli importi che si prev<span class=\"_ _0\"></span>ede di pagare a tito<span class=\"_ _0\"></span>lo di garanzia<span class=\"_ _0\"></span> sul valore residuo<span class=\"_ _0\"></span>; e<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">il prezzo d<span class=\"_ _0\"></span>i eserc<span class=\"_ _0\"></span>izio di <span class=\"_ _0\"></span>un\u2019opzione<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>acquisto c<span class=\"_ _0\"></span>he il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>la ra<span class=\"_ _0\"></span>gionevole c<span class=\"_ _0\"></span>ertezza <span class=\"_ _0\"></span>di eserc<span class=\"_ _0\"></span>itare, <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span></span></span>pagamenti <span class=\"_ _54\"></span>dovuti <span class=\"_ _54\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>lea<span class=\"_ _0\"></span>sing <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>periodo <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>rinn<span class=\"_ _0\"></span>ovo <span class=\"_ _3f\"></span>fa<span class=\"_ _0\"></span>coltativo <span class=\"_ _54\"></span>se <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ha <span class=\"_ _54\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>rag<span class=\"_ _0\"></span>ionevole<span class=\"_ _254\"> </span>certezza <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>esercitare <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>pzione <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>rinnovo, <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>penal<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>risoluzione <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nticipata <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>leasing, <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>meno<span class=\"_ _254\"> </span>che il Gruppo non a<span class=\"_ _0\"></span>bbia la r<span class=\"_ _0\"></span>agionevole certezza d<span class=\"_ _0\"></span>i non risolvere a<span class=\"_ _0\"></span>nticipatamente<span class=\"_ _0\"></span> il leasing.<span class=\"_ _254\"> </span>Dopo <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>inizio, <span class=\"_ _3d\"> </span>l'a<span class=\"_ _0\"></span>mmontare <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>contratti <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>locazio<span class=\"_ _0\"></span>ne <span class=\"_ _3d\"> </span>aumenta <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>riflette<span class=\"_ _0\"></span>re <span class=\"_ _3d\"> </span>la<span class=\"_ _254\"> </span>maturazione<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>inte<span class=\"_ _0\"></span>ressi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>iminuisce <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _54\"></span>riflettere <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>pagament<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>effettu<span class=\"_ _0\"></span>ati. <span class=\"_ _54\"></span>Ogni <span class=\"_ _54\"> </span>paga<span class=\"_ _0\"></span>mento <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span><span class=\"ff7\">lea<span class=\"_ _0\"></span>sing <span class=\"_ _54\"></span></span>\u00e8<span class=\"_ _254\"> </span>ripartito <span class=\"_ _3f\"></span>tra <span class=\"_ _54\"></span>il <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>mborso <span class=\"_ _3f\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _3f\"></span>quota <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>costo <span class=\"_ _3f\"></span>f<span class=\"_ _0\"></span>inanziario. <span class=\"_ _54\"></span>Quest\u2019ultimo <span class=\"_ _3f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>imputa<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>urata <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contra<span class=\"_ _0\"></span>tto, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>riflettere <span class=\"_ _3c\"></span>un <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>resse <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>tante <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>debito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>residuo<span class=\"_ _254\"> </span>della passivit\u00e0 per ciascun periodo. In caso di accordi di sub-loca<span class=\"_ _0\"></span>zione e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i modifica del contratto<span class=\"_ _0\"></span> di <span class=\"_ _3\"></span>locazione,<span class=\"_ _254\"> </span>si applicano le r<span class=\"_ _0\"></span>egole richie<span class=\"_ _0\"></span>ste dal IFRS 16-\u2018Leas<span class=\"_ _0\"></span>es\u2019. I contratti<span class=\"_ _0\"></span> sono<span class=\"_ _0\"></span> inclusi<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>esclusi <span class=\"_ _0\"></span>dall\u2019applicaz<span class=\"_ _0\"></span>ione del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipio, i<span class=\"_ _0\"></span>n base a<span class=\"_ _0\"></span>d a<span class=\"_ _0\"></span>nalisi <span class=\"_ _0\"></span>dettagliate <span class=\"_ _0\"></span>eseguite <span class=\"_ _0\"></span>a li<span class=\"_ _0\"></span>vello<span class=\"_ _254\"> </span>di  singolo  accord<span class=\"_ _0\"></span>o  ed  in  linea<span class=\"_ _0\"></span>  con  le  regole  pre<span class=\"_ _0\"></span>viste  dai  princi<span class=\"_ _0\"></span>pi  IFRS.  La  d<span class=\"_ _0\"></span>urata  del  <span class=\"ff7\">lea<span class=\"_ _0\"></span>se  </span>\u00e8  calcolata<span class=\"_ _254\"> </span>considerando <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>annullabile<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span><span class=\"ff7\">leasin<span class=\"_ _0\"></span>g</span>, <span class=\"_ _3f\"></span>insiem<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>periodi <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>perti <span class=\"_ _3f\"></span>da <span class=\"_ _54\"></span>un'opzione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>estension<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>dell\u2019acc<span class=\"_ _0\"></span>ordo <span class=\"_ _5a\"> </span>se <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>ragionevo<span class=\"_ _0\"></span>lmente <span class=\"_ _5a\"> </span>certo <span class=\"_ _5b\"> </span>che <span class=\"_ _5a\"> </span>verr\u00e0 <span class=\"_ _5a\"> </span>ese<span class=\"_ _0\"></span>rcitata, <span class=\"_ _5a\"> </span>o <span class=\"_ _5a\"> </span>qua<span class=\"_ _0\"></span>lsiasi <span class=\"_ _5a\"> </span>periodo <span class=\"_ _5b\"> </span>coperto <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>un'opzione <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span>risoluzione del contratto di locazione, se \u00e8 ragionevolmente certo non essere esercita<span class=\"_ _0\"></span>to. Il G<span class=\"_ _3\"></span>ruppo valuta se sia<span class=\"_ _254\"> </span>ragionevolme<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>erto <span class=\"_ _3\"></span>esercitare <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>opz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>stensione <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>soluzione tenendo <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tutti <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ttori<span class=\"_ _254\"> </span>rilevanti c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>creano <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>incentivo <span class=\"_ _0\"></span>econom<span class=\"_ _0\"></span>ico a<span class=\"_ _0\"></span>fferente <span class=\"_ _0\"></span>tali d<span class=\"_ _0\"></span>ecisioni. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>valutazione<span class=\"_ _0\"></span> inizial<span class=\"_ _0\"></span>e vi<span class=\"_ _0\"></span>ene r<span class=\"_ _0\"></span>iesaminata<span class=\"_ _254\"> </span>se <span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>verifica <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>evento <span class=\"_ _3c\"></span>sign<span class=\"_ _0\"></span>ificativo <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>cambiamento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>delle <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ratteristiche <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>fluiscono <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>valutazione<span class=\"_ _254\"> </span>stessa e che sian<span class=\"_ _0\"></span>o sotto il co<span class=\"_ _0\"></span>ntrollo del Grup<span class=\"_ _0\"></span>po. <span class=\"ff2\"> <span class=\"_ _1\"> </span></span>I <span class=\"_ _3c\"></span>tassi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _3c\"></span>marg<span class=\"_ _0\"></span>inale <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>efiniti <span class=\"_ _3c\"></span>dal <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>rivisti <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3c\"></span>base <span class=\"_ _3f\"></span>ricorrente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>applica<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ontratti<span class=\"_ _254\"> </span>aventi <span class=\"_ _54\"></span>ca<span class=\"_ _0\"></span>ratteristich<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>simili<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>che <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>stati<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>iderati <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>unico <span class=\"_ _5a\"> </span>portafogli<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>ontratti. <span class=\"_ _5a\"> </span>I <span class=\"_ _54\"></span>tassi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>determinati per <span class=\"_ _3e\"></span>s<span class=\"_ _0\"></span>imulare <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>teorico <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _3\"></span>marginale <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>coerente <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>tratti <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>ggetto <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>valutazione<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Gli <span class=\"_ _0\"></span>elementi <span class=\"_ _0\"></span>mag<span class=\"_ _0\"></span>giormente <span class=\"_ _0\"></span>signif<span class=\"_ _0\"></span>icativi <span class=\"_ _0\"></span>considerati<span class=\"_ _0\"></span> nel<span class=\"_ _0\"></span>l\u2019aggiustame<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no il<span class=\"_ _0\"></span> <span class=\"ff7\">cr<span class=\"_ _0\"></span>edit-risk <span class=\"_ _0\"></span>spread <span class=\"_ _0\"></span></span>di<span class=\"_ _254\"> </span>ciascun <span class=\"_ _3\"></span>Paese <span class=\"_ _4\"></span>oss<span class=\"_ _0\"></span>ervabile <span class=\"_ _4\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>mercato e <span class=\"_ _3e\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>diversa <span class=\"_ _4\"></span>dur<span class=\"_ _0\"></span>ata <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>contratti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>loc<span class=\"_ _0\"></span>azione. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>ssi <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>esplicitati<span class=\"_ _254\"> </span>all\u2019interno <span class=\"_ _3f\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>acc<span class=\"_ _0\"></span>ordi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span><span class=\"ff7\">leasin<span class=\"_ _0\"></span>g <span class=\"_ _3c\"></span></span>son<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>rari. <span class=\"_ _54\"></span>Gli <span class=\"_ _3f\"></span>incentivi <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span><span class=\"ff7\">lea<span class=\"_ _0\"></span>sing <span class=\"_ _3f\"></span></span>ricevuti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>ntro <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>olt<span class=\"_ _0\"></span>re <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>data <span class=\"_ _3f\"></span>di<span class=\"_ _254\"> </span>inizio <span class=\"_ _54\"></span>dell\u2019accord<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>imputa<span class=\"_ _0\"></span>ti <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>diretta <span class=\"_ _54\"></span>riduzion<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>diritto <span class=\"_ _54\"></span>d'us<span class=\"_ _0\"></span>o. <span class=\"_ _54\"></span>Gli <span class=\"_ _54\"></span>incentiv<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>per <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>leasing<span class=\"_ _254\"> </span>concorda<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>durante <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>durata <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>contratto <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>conside<span class=\"_ _0\"></span>rati <span class=\"_ _0\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>modifi<span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>tratto <span class=\"_ _3c\"></span>originale <span class=\"_ _3c\"></span>misurato<span class=\"_ _254\"> </span>alla <span class=\"_ _54\"></span>data <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>modifica, <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>conseguente <span class=\"_ _54\"></span>impatto <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>sul <span class=\"_ _54\"></span>valore <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>diritto <span class=\"_ _54\"></span>d'uso <span class=\"_ _54\"></span>sia <span class=\"_ _54\"></span>della<span class=\"_ _254\"> </span>passivit\u00e0 per leasi<span class=\"_ _0\"></span>ng.<span class=\"_ _254\"> </span>Nel <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>situazione <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>iale-finanzi<span class=\"_ _0\"></span>aria, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo es<span class=\"_ _0\"></span>pone <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>\u201cright <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>use\u201d c<span class=\"_ _0\"></span>he non <span class=\"_ _0\"></span>soddisfa<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span>la <span class=\"_ _4\"></span>definizione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>invest<span class=\"_ _0\"></span>imenti <span class=\"_ _4\"></span>immob<span class=\"_ _0\"></span>iliari <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>voc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>\u201cImmobili<span class=\"_ _0\"></span>, <span class=\"_ _3e\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>macc<span class=\"_ _0\"></span>hinari\u201d <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>leasin<span class=\"_ _0\"></span>g<span class=\"_ _254\"> </span>nella voce \u201cPassi<span class=\"_ _0\"></span>vit\u00e0 finanzi<span class=\"_ _0\"></span>arie\u201d, nelle sezioni<span class=\"_ _0\"></span> non correnti e/o c<span class=\"_ _0\"></span>orrenti in funz<span class=\"_ _0\"></span>ione delle<span class=\"_ _0\"></span> relative scad<span class=\"_ _0\"></span>enze.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-690": {
   "value": "Perdite di valore<span class=\"_ _254\"> </span> Ad ogni <span class=\"_ _3\"></span>data di <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ilanc<span class=\"_ _0\"></span>io, <span class=\"_ _3\"></span>il Gruppo <span class=\"_ _3\"></span>rivede il valore <span class=\"_ _3\"></span>conta<span class=\"_ _0\"></span>bile delle <span class=\"_ _3\"></span>proprie attivit\u00e0 immateriali e degli <span class=\"_ _3\"></span>immobili<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span> impianti <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>macchinar<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>eterminare <span class=\"_ _54\"></span>se <span class=\"_ _54\"></span>vi <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>iano <span class=\"_ _54\"></span>indicazioni <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>queste<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>abbiano <span class=\"_ _54\"></span>subito <span class=\"_ _54\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _3f\"></span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> valore. Qualora queste indicazioni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esistano, viene stim<span class=\"_ _0\"></span>ato il valore <span class=\"_ _3\"></span>recuperabile di tali attivit\u00e0 per determinare<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> l\u2019eventuale  importo  della  svalutaz<span class=\"_ _0\"></span>ione. <span class=\"_ _50\"> </span>Dove  non  \u00e8  possibile  stimare  il  valore  recuperabile  di <span class=\"_ _50\"> </span>un\u2019attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _254\"> </span> individualmente<span class=\"_ _0\"></span>, il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>effettua <span class=\"_ _0\"></span>la sti<span class=\"_ _0\"></span>ma del<span class=\"_ _0\"></span> valore<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>ecuperabile d<span class=\"_ _0\"></span>ella uni<span class=\"_ _0\"></span>t\u00e0 ge<span class=\"_ _0\"></span>neratrice d<span class=\"_ _0\"></span>i flus<span class=\"_ _0\"></span>si finanz<span class=\"_ _0\"></span>iari<span class=\"_ _254\"> </span> cui <span class=\"_ _4\"></span>l\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ppartiene. <span class=\"_ _4\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mmateriali <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>vita<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _4\"></span>indefin<span class=\"_ _0\"></span>ita <span class=\"_ _4\"></span>o non <span class=\"_ _4\"></span>ancora <span class=\"_ _3\"></span>disponi<span class=\"_ _0\"></span>bili <span class=\"_ _4\"></span>per <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>sono<span class=\"_ _254\"> </span> sottoposte a ve<span class=\"_ _0\"></span>rifica per <span class=\"_ _0\"></span>perdita<span class=\"_ _0\"></span> di valore o<span class=\"_ _0\"></span>gni anno o <span class=\"_ _0\"></span>pi\u00f9 frequente<span class=\"_ _0\"></span>mente, o<span class=\"_ _0\"></span>gniqualvolt<span class=\"_ _0\"></span>a vi sia un\u2019indic<span class=\"_ _0\"></span>azione<span class=\"_ _254\"> </span> che <span class=\"_ _0\"></span>l\u2019attivit\u00e0 <span class=\"_ _3c\"></span>possa <span class=\"_ _0\"></span>aver <span class=\"_ _0\"></span>subito <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore. <span class=\"_ _0\"></span>L\u2019<span class=\"_ _0\"></span>ammontare <span class=\"_ _0\"></span>recup<span class=\"_ _0\"></span>erabile <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>maggiore <span class=\"_ _3c\"></span>fra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value<span class=\"_ _254\"> </span></span><span class=\"ff7\"><span class=\"_ _0\"></span></span> al <span class=\"_ _4\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>vendita <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d\u2019uso. <span class=\"_ _3\"></span>Nella <span class=\"_ _4\"></span>dete<span class=\"_ _0\"></span>rminazione <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _3\"></span>d\u2019uso, <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>cassa <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>stimati<span class=\"_ _254\"> </span> sono <span class=\"_ _3\"></span>scontati al <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>attuale utilizzando <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>sso al <span class=\"_ _4\"></span>lordo delle <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>riflette le <span class=\"_ _4\"></span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>correnti<span class=\"_ _254\"> </span> di mercato del <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore del <span class=\"_ _3\"></span>dena<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>rischi specifici dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _3\"></span>Se l\u2019ammontare recuperabile<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di un\u2019attivit\u00e0 (o<span class=\"_ _254\"> </span> di una unit\u00e0 generatrice di flussi finanziar<span class=\"_ _0\"></span>i) \u00e8 <span class=\"_ _3\"></span>stimato e<span class=\"_ _0\"></span>ssere inferiore rispetto al relativo valore contabile<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>esso<span class=\"_ _254\"> </span> \u00e8 <span class=\"_ _5b\"> </span>ridotto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>al <span class=\"_ _50\"> </span>minor <span class=\"_ _5b\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>rec<span class=\"_ _0\"></span>uperabile. <span class=\"_ _5b\"> </span>La  perdita <span class=\"_ _5b\"> </span>di  valore <span class=\"_ _5a\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>rilevata<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>nel <span class=\"_ _50\"> </span>conto <span class=\"_ _50\"> </span>economico. <span class=\"_ _5b\"> </span>Qua<span class=\"_ _0\"></span>ndo <span class=\"_ _5b\"> </span>una<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs273\">svalutazione <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>pi\u00f9 <span class=\"_ _3c\"></span>ragione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _3c\"></span>mantenuta, <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _3c\"></span>(o <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>eneratrice<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs274\">di flussi <span class=\"_ _4\"></span>finan<span class=\"_ _0\"></span>ziari), ad <span class=\"_ _3\"></span>eccezione dell\u2019avviamento<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>\u00e8 incrementato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al nuovo <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>derivante dalla stima <span class=\"_ _3\"></span>del suo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs275\">valore <span class=\"_ _5b\"> </span>rec<span class=\"_ _0\"></span>uperabile, <span class=\"_ _50\"> </span>ma <span class=\"_ _5b\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>oltre <span class=\"_ _50\"> </span>il <span class=\"_ _5b\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>carico <span class=\"_ _50\"> </span>che <span class=\"_ _5b\"> </span>l\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>avrebb<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>avuto <span class=\"_ _50\"> </span>se <span class=\"_ _5b\"> </span>non  fosse <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>tata<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs276\">effettuata <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>svaluta<span class=\"_ _0\"></span>zione <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>perdita<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span>. <span class=\"_ _3f\"></span>Il <span class=\"_ _3f\"></span>ripristino <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>imput<span class=\"_ _0\"></span>ato <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>mediatamente <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs277\">economico.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs278\">Nel <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitolo <span class=\"_ _0\"></span>dedi<span class=\"_ _0\"></span>cato <span class=\"_ _0\"></span>all\u2019<span class=\"_ _0\"></span>impairment <span class=\"_ _3c\"></span>test <span class=\"_ _3c\"></span>viene <span class=\"_ _3c\"></span>esposto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>mani<span class=\"_ _0\"></span>era <span class=\"_ _0\"></span>detta<span class=\"_ _0\"></span>gliata <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ocedimento <span class=\"_ _3c\"></span>seguito <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs279\">validazione <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>vviamento <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>immate<span class=\"_ _0\"></span>riali <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mate<span class=\"_ _0\"></span>riali d<span class=\"_ _0\"></span>etenuti <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs27a\">societ\u00e0 del Gru<span class=\"_ _0\"></span>ppo.  </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs3a4\">Impairment test  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a5\">Lo <span class=\"_ _54\"></span>IAS <span class=\"_ _5a\"> </span>36 <span class=\"_ _54\"> </span>ri<span class=\"_ _0\"></span>chiede <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>sott<span class=\"_ _0\"></span>oporre <span class=\"_ _54\"></span>ad <span class=\"_ _5a\"> </span>impairment <span class=\"_ _5a\"> </span>test <span class=\"_ _5a\"> </span>definite <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _5a\"> </span>iscritte <span class=\"_ _5a\"> </span>nel <span class=\"_ _5a\"> </span>prospetto <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>situazion<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a6\">patrimoniale-f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>fine di <span class=\"_ _0\"></span>verificare<span class=\"_ _0\"></span> ch<span class=\"_ _0\"></span>e il r<span class=\"_ _0\"></span>elativo <span class=\"_ _0\"></span>valore c<span class=\"_ _0\"></span>ontabile <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ecceda <span class=\"_ _0\"></span>l\u2019importo r<span class=\"_ _0\"></span>ecuperabile<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a7\">mediante <span class=\"_ _0\"></span>la loro <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>(cosidd<span class=\"_ _0\"></span>etto \u201cdiretto\u201d) <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il loro<span class=\"_ _0\"></span> utilizzo <span class=\"_ _0\"></span>(cosiddetto<span class=\"_ _0\"></span> \u201cindir<span class=\"_ _0\"></span>etto\u201d). L<span class=\"_ _0\"></span>o IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>precisa c<span class=\"_ _0\"></span>he </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a8\">a <span class=\"_ _3\"></span>ogni <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>di ri<span class=\"_ _3\"></span>ferimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>un\u2019enti<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3\"></span>deve <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lutare l\u2019esistenza <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>un\u2019indicazione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>\u2019attivit\u00e0 possa </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a9\">aver <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ubito <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>Se<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>esiste <span class=\"_ _3f\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _3c\"></span>qu<span class=\"_ _0\"></span>alsiasi <span class=\"_ _3f\"></span>indicazione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ci\u00f2,<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>entit\u00e0 <span class=\"_ _3f\"></span>deve <span class=\"_ _3f\"></span>stimare <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>valor<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3aa\">recuperabile dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. N<span class=\"_ _0\"></span>el valutare se esiste la sudd<span class=\"_ _0\"></span>etta indicazione il <span class=\"_ _0\"></span>Gruppo deve considerare<span class=\"_ _0\"></span> la presenza </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ab\">di eventuali \u201cindicatori di perdita\u201d di valore, <span class=\"_ _3\"></span>cos\u00ec come richiesto dal paragrafo 12 dello IAS 36. <span class=\"_ _3\"></span>Una perdita p<span class=\"_ _3\"></span>er<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ac\">riduzione <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontabilizzata<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _54\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _3f\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>un\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>o <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>it\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ad\">generatrice <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>flussi <span class=\"_ _54\"></span>fina<span class=\"_ _0\"></span>nziari <span class=\"_ _5a\"> </span>eccede <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>recu<span class=\"_ _0\"></span>perabile. <span class=\"_ _54\"></span>Le <span class=\"_ _54\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>immater<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>ita <span class=\"_ _54\"></span>utile <span class=\"_ _54\"> </span>i<span class=\"_ _0\"></span>ndefinita <span class=\"_ _54\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ae\">l\u2019avviamento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>vengono <span class=\"_ _3f\"></span>ver<span class=\"_ _0\"></span>ificate <span class=\"_ _3f\"></span>almeno <span class=\"_ _3f\"></span>annua<span class=\"_ _0\"></span>lmente <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>ogni <span class=\"_ _3f\"></span>qualvo<span class=\"_ _0\"></span>lta <span class=\"_ _3f\"></span>vi <span class=\"_ _3f\"></span>sia <span class=\"_ _3c\"></span>un\u2019i<span class=\"_ _0\"></span>ndicazione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>una <span class=\"_ _54\"></span>possibile </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3af\">perdita di valore a<span class=\"_ _0\"></span>l fine d<span class=\"_ _0\"></span>i determinare se <span class=\"_ _0\"></span>vi sia la sussi<span class=\"_ _0\"></span>stenza di tale p<span class=\"_ _0\"></span>erdita. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b0\">A partire <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>2023, a <span class=\"_ _3\"></span>seguito dell\u2019analisi effettuata con <span class=\"_ _3\"></span>il supp<span class=\"_ _3\"></span>orto di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>consulente esterno, gli Amministratori </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b1\">coerentemente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>struttura, <span class=\"_ _3c\"></span>l\u2019articola<span class=\"_ _0\"></span>zione, <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>funziona<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>mon<span class=\"_ _0\"></span>itoraggio <span class=\"_ _3c\"></span>delle <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>Gruppo<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b2\">hanno <span class=\"_ _3c\"></span>ritenuto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>portuno <span class=\"_ _3c\"></span>allo<span class=\"_ _0\"></span>care <span class=\"_ _3c\"></span>gli <span class=\"_ _3c\"></span>avviamenti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>rivenienti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _3c\"></span>acquisizio<span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>opera<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>setto<span class=\"_ _0\"></span>re </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b3\">\u201cDistribuzio<span class=\"_ _0\"></span>ne\u201d <span class=\"_ _3\"></span>al G<span class=\"_ _3\"></span>ruppo di CG<span class=\"_ _3\"></span>U della <span class=\"_ _3\"></span>Business Unit <span class=\"_ _3\"></span>Distribuzione in luogo <span class=\"_ _3\"></span>delle sin<span class=\"_ _3\"></span>gole CGU-Paese. Per <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b4\">motivo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>sottopone <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i impai<span class=\"_ _0\"></span>rment <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>contabi<span class=\"_ _0\"></span>le d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>investito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ogni <span class=\"_ _3c\"></span>anno, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b5\">individuando c<span class=\"_ _0\"></span>ome \u201ccash ge<span class=\"_ _0\"></span>nerating units\u201d:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b6\">a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>le <span class=\"_ _54\"></span>singole <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>appart<span class=\"_ _0\"></span>enenza <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ettore <span class=\"_ _3f\"></span>Distribu<span class=\"_ _0\"></span>zione <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3f\"></span>all\u2019area <span class=\"_ _54\"></span>geografica <span class=\"_ _54\"></span>(ovvero <span class=\"_ _3f\"></span>CGU </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b7\">Italia, <span class=\"_ _3c\"></span>Fra<span class=\"_ _0\"></span>ncia, <span class=\"_ _3c\"></span>Pe<span class=\"_ _0\"></span>nisola <span class=\"_ _3c\"></span>Ib<span class=\"_ _0\"></span>erica, <span class=\"_ _3f\"></span>Grecia,<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Messico), <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>poi <span class=\"_ _3c\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _3f\"></span>raggruppate<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>CGU </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b8\">Distribuzione a<span class=\"_ _0\"></span>i fini dell\u2019i<span class=\"_ _0\"></span>mpairment test dell\u2019a<span class=\"_ _0\"></span>vviamen<span class=\"_ _0\"></span>to; </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b9\">b)<span class=\"ffa\"> <span class=\"_ _4c\"> </span></span>la <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>rmatoriale, <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>quale <span class=\"_ _3f\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>dottata <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>diversa <span class=\"_ _54\"></span>metodologia <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>plicazione <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>D<span class=\"_ _0\"></span>CF </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ba\">(Discounted Ca<span class=\"_ _0\"></span>sh Flow) come sp<span class=\"_ _0\"></span>iegato pi\u00f9 avanti<span class=\"_ _0\"></span>, CGU \u201cShipping/<span class=\"_ _0\"></span>Cosiarma\u201d.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3bb\">Pi\u00f9 <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>dettaglio, <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>princip<span class=\"_ _0\"></span>ali <span class=\"_ _3c\"></span>motivazion<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>porta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>alla <span class=\"_ _3f\"></span>differente <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>postazione <span class=\"_ _3f\"></span>circa <span class=\"_ _3c\"></span>l\u2019a<span class=\"_ _0\"></span>llocazione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3bc\">dell\u2019avviamento<span class=\"_ _0\"></span> ed il relativ<span class=\"_ _0\"></span>o test di impair<span class=\"_ _0\"></span>ment, si poss<span class=\"_ _0\"></span>ono nel seguito <span class=\"_ _0\"></span>sinteticamen<span class=\"_ _0\"></span>te riportare: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs3bd\">1)<span class=\"ffd\"> <span class=\"_ _5f\"> </span></span>Graduale <span class=\"_ _0\"></span>implementazion<span class=\"_ _0\"></span>e della strat<span class=\"_ _0\"></span>egia di cres<span class=\"_ _0\"></span>cita del Grupp<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3be\">Graduale <span class=\"_ _54\"></span>espan<span class=\"_ _0\"></span>sione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>fo<span class=\"_ _0\"></span>otprint <span class=\"_ _54\"></span>attraverso <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>cquisizi<span class=\"_ _0\"></span>oni <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>crescita<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>terna <span class=\"_ _54\"></span>che <span class=\"_ _54\"> </span>hanno <span class=\"_ _5a\"> </span>portato <span class=\"_ _54\"></span>alla<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3bf\">finalizzazio<span class=\"_ _0\"></span>ne <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>diverse <span class=\"_ _5a\"> </span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>M<span class=\"_ _0\"></span>&amp;A <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _5a\"> </span>(<span class=\"_ _0\"></span>nove <span class=\"_ _5a\"> </span>operazioni<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>acquisizione <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>Italia,<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c0\">Spagna <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>Franc<span class=\"_ _0\"></span>ia) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alc<span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rtanti <span class=\"_ _3c\"></span>operazioni <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>isinvestimento <span class=\"_ _3c\"></span>totale <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>parziale <span class=\"_ _3c\"></span>(Mono <span class=\"_ _0\"></span>Az<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span></div>Argentina, <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _3\"></span>portuali <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>etroportuali<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Italia <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>F<span class=\"_ _0\"></span>rancia <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>produzion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>bana<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Costa<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>R<span class=\"_ _0\"></span>ica). Grazie <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>ta<span class=\"_ _0\"></span>li <span class=\"_ _3d\"> </span>operaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>Gruppo <span class=\"_ _55\"> </span>oggi  \u00e8<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>leader<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>mer<span class=\"_ _3\"></span>cato <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ell\u2019Europa <span class=\"_ _55\"> </span>mediterranea <span class=\"_ _3d\"> </span>nella<span class=\"_ _0\"></span> distribuzione di<span class=\"_ _0\"></span> prodotti or<span class=\"_ _0\"></span>tofrutticoli le cu<span class=\"_ _0\"></span>i direttive stra<span class=\"_ _0\"></span>tegiche principali sono<span class=\"_ _0\"></span>: a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>Capilla<span class=\"_ _0\"></span>rit\u00e0 distributiva<span class=\"_ _0\"></span> ed alta<span class=\"_ _0\"></span> qualit\u00e0 del servizio <span class=\"_ _0\"></span>in tutta l<span class=\"_ _0\"></span>a mappa dell\u2019Europa <span class=\"_ _0\"></span>mediterranea;<span class=\"_ _0\"></span> b)<span class=\"ffa\"> <span class=\"_ _4c\"> </span></span>Mix di <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>otti <span class=\"_ _0\"></span>quanto p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _0\"></span>ampio <span class=\"_ _0\"></span>possibile <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>particola<span class=\"_ _0\"></span>re atte<span class=\"_ _0\"></span>nzione a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>mix e<span class=\"_ _0\"></span>d alla focalizzazione della crescita <span class=\"_ _4\"></span>punta<span class=\"_ _0\"></span>ndo sui <span class=\"_ _3\"></span>prodotti a <span class=\"_ _3\"></span>maggior valor <span class=\"_ _3\"></span>aggiunto e <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span> delle <span class=\"_ _3d\"> </span>posiz<span class=\"_ _0\"></span>ioni <span class=\"_ _3d\"> </span>sulle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>line <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>prodott<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>commodity<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>caratterizza<span class=\"_ _0\"></span>te <span class=\"_ _3d\"> </span>da <span class=\"_ _55\"> </span>grandi <span class=\"_ _3d\"> </span>volum<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>e <span class=\"_ _55\"> </span>margini contenuti; c)<span class=\"ffa\"> <span class=\"_ _78\"> </span></span>Bilanc<span class=\"_ _0\"></span>iamento tra i c<span class=\"_ _0\"></span>anali di vend<span class=\"_ _0\"></span>ita (GDO, grossisti<span class=\"_ _0\"></span> e piccoli distr<span class=\"_ _0\"></span>ibutori dettagli<span class=\"_ _0\"></span>anti). Contestualmente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>gradua<span class=\"_ _0\"></span>lmente <span class=\"_ _3c\"></span>adeguato <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>rofilo <span class=\"_ _3c\"></span>organ<span class=\"_ _0\"></span>izzativo <span class=\"_ _3c\"></span>con <span class=\"_ _3f\"></span>il <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elinearsi <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fi<span class=\"_ _0\"></span>gure <span class=\"_ _3c\"></span>di coordinamento <span class=\"_ _50\"> </span>sulla <span class=\"_ _5b\"> </span>Distr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>livello <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>holding <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>l\u2019aum<span class=\"_ _0\"></span>ento <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _5b\"> </span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ui fornitori <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>alcun<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>merceologie <span class=\"_ _55\"> </span>chiave <span class=\"_ _55\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>sempre <span class=\"_ _55\"> </span>pi\u00f9 <span class=\"_ _55\"> </span>co<span class=\"_ _0\"></span>muni <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>condivisi <span class=\"_ _55\"> </span>tra<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>societ\u00e0<span class=\"_ _0\"></span> distributrici del G<span class=\"_ _0\"></span>ruppo. 2)<span class=\"ffd\"> <span class=\"_ _44\"> </span></span>Sfruttam<span class=\"_ _0\"></span>ento delle s<span class=\"_ _0\"></span>inergie di Grupp<span class=\"_ _0\"></span>o Le recenti acqu<span class=\"_ _0\"></span>isizioni fran<span class=\"_ _0\"></span>cesi del 2023 s<span class=\"_ _0\"></span>i inseriscono <span class=\"_ _0\"></span>in tale contesto<span class=\"_ _0\"></span> con il fine di: a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>Sviluppare <span class=\"_ _0\"></span>in altr<span class=\"_ _0\"></span>i Paesi<span class=\"_ _0\"></span> europei<span class=\"_ _0\"></span> i <span class=\"_ _0\"></span>fornitori <span class=\"_ _0\"></span>di prodott<span class=\"_ _0\"></span>i ad<span class=\"_ _0\"></span> alto <span class=\"_ _0\"></span>valore ag<span class=\"_ _0\"></span>giunto <span class=\"_ _0\"></span>che fa<span class=\"_ _0\"></span>nno parte<span class=\"_ _0\"></span> del portafoglio delle soc<span class=\"_ _0\"></span>iet\u00e0 acqui<span class=\"_ _0\"></span>site; b)<span class=\"ffa\"> <span class=\"_ _5f\"> </span></span>Sfrutt<span class=\"_ _0\"></span>are le <span class=\"_ _0\"></span>nuove reti d<span class=\"_ _0\"></span>istributive <span class=\"_ _0\"></span>per l\u2019amplia<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i mercato <span class=\"_ _0\"></span>di alcuni <span class=\"_ _0\"></span>prodotti<span class=\"_ _0\"></span> gi\u00e0 dispon<span class=\"_ _0\"></span>ibili nel Gruppo; c)<span class=\"ffa\"> <span class=\"_ _78\"> </span></span>Cond<span class=\"_ _0\"></span>ividere <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>pra<span class=\"_ _0\"></span>tiche <span class=\"_ _50\"> </span>organizzati<span class=\"_ _0\"></span>ve <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>g<span class=\"_ _0\"></span>estione <span class=\"_ _50\"> </span>di  eccellenza <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>punti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>endita  francesi <span class=\"_ _5b\"> </span>per<span class=\"_ _0\"></span> applicarle anc<span class=\"_ _0\"></span>he negli stand d<span class=\"_ _0\"></span>i mercato di Italia e Spagna<span class=\"_ _0\"></span> al fine di incrementare<span class=\"_ _0\"></span> la redditivit\u00e0 de<span class=\"_ _0\"></span>l canale di vend<span class=\"_ _0\"></span>ita. 3)<span class=\"ffd\"> <span class=\"_ _59\"> </span></span>Investi<span class=\"_ _0\"></span>menti strategici <span class=\"_ _0\"></span>e reportistic<span class=\"_ _0\"></span>a di monitoragg<span class=\"_ _0\"></span>io Le <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>celte <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trategiche<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>inv<span class=\"_ _0\"></span>estimento <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>vo<span class=\"_ _0\"></span>lte <span class=\"_ _3c\"></span>al <span class=\"_ _54\"></span>rafforzamento<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>Bus<span class=\"_ _0\"></span>iness <span class=\"_ _3c\"></span>Un<span class=\"_ _0\"></span>it Distribuzione <span class=\"_ _54\"></span>guarda<span class=\"_ _0\"></span>ndo <span class=\"_ _3f\"></span>al<span class=\"_ _0\"></span>tres\u00ec <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span>foo<span class=\"_ _0\"></span>tprint <span class=\"_ _54\"></span>distributi<span class=\"_ _0\"></span>vo <span class=\"_ _3f\"></span>europe<span class=\"_ _0\"></span>o, <span class=\"_ _3f\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>svi<span class=\"_ _0\"></span>luppo <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>lenti <span class=\"_ _3f\"></span>fru<span class=\"_ _0\"></span>ibili <span class=\"_ _54\"></span>su tutte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>geografie <span class=\"_ _0\"></span>sia<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>funzioni <span class=\"_ _0\"></span>business<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>he p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>quelle <span class=\"_ _0\"></span>corporate <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>efinizione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>miglior<span class=\"_ _0\"></span>i politiche <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>sv<span class=\"_ _0\"></span>iluppo <span class=\"_ _54\"></span>guard<span class=\"_ _0\"></span>ando <span class=\"_ _54\"></span>anche <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _54\"></span>cl<span class=\"_ _0\"></span>ienti <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uropei <span class=\"_ _54\"></span>che <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _54\"></span>dimens<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>copertura<span class=\"_ _0\"></span> geografica sem<span class=\"_ _0\"></span>pre di pi\u00f9 ric<span class=\"_ _0\"></span>hiedono una strutt<span class=\"_ _0\"></span>ura distribut<span class=\"_ _0\"></span>iva capillare su pi\u00f9 P<span class=\"_ _0\"></span>aesi. A <span class=\"_ _0\"></span>livello<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eportistica<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l\u2019anali<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>dati <span class=\"_ _3c\"></span>disaggre<span class=\"_ _0\"></span>gati <span class=\"_ _0\"></span>avviene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ivello <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>perativo, <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>singolo <span class=\"_ _3c\"></span>centro <span class=\"_ _3c\"></span>di profitto, <span class=\"_ _0\"></span>per le<span class=\"_ _0\"></span> esig<span class=\"_ _0\"></span>enze di <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>nitoraggio <span class=\"_ _0\"></span>periodico <span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>ondiviso c<span class=\"_ _0\"></span>on il <span class=\"_ _0\"></span>Top Ma<span class=\"_ _0\"></span>nagemen<span class=\"_ _0\"></span>t sott<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>forma di statistiche gestional<span class=\"_ _0\"></span>i la cui frequenza e livello di aggrega<span class=\"_ _0\"></span>zione varia a seconda delle differ<span class=\"_ _0\"></span>enti esigenze<span class=\"_ _0\"></span> di <span class=\"_ _5a\"> </span>analisi. <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>decisioni <span class=\"_ _5a\"> </span>str<span class=\"_ _0\"></span>ategiche <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>invece <span class=\"_ _5a\"> </span>ba<span class=\"_ _0\"></span>sate <span class=\"_ _5a\"> </span>sulle <span class=\"_ _5a\"> </span>ris<span class=\"_ _0\"></span>ultanze <span class=\"_ _5a\"> </span>gestiona<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>e contabili <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ettori <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>perativi (BU <span class=\"_ _4\"></span>Distribuz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>Ship<span class=\"_ _0\"></span>ping), <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>lin<span class=\"_ _0\"></span>ea <span class=\"_ _4\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>documenta<span class=\"_ _0\"></span>zione <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nalizzata internamente da<span class=\"_ _0\"></span>l Top Man<span class=\"_ _0\"></span>agement e dell\u2019infor<span class=\"_ _0\"></span>mativa <span class=\"_ _0\"></span>diffusa al Mercato<span class=\"_ _0\"></span>. Sulla <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>quanto <span class=\"_ _54\"></span>sopra <span class=\"_ _5a\"> </span>indicato, <span class=\"_ _54\"></span>l\u2019im<span class=\"_ _0\"></span>pairment <span class=\"_ _54\"></span>test <span class=\"_ _5a\"> </span>per <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>verifica <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>rec<span class=\"_ _0\"></span>uperabilit\u00e0 <span class=\"_ _54\"></span>dell\u2019a<span class=\"_ _0\"></span>vviamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>\u00e8 effettuato <span class=\"_ _5b\"> </span>confrontando <span class=\"_ _5b\"> </span>il <span class=\"_ _5a\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>contabile <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>CGU <span class=\"_ _5b\"> </span>\u201cDistribuz<span class=\"_ _0\"></span>ione\u201d <span class=\"_ _5b\"> </span>al <span class=\"_ _5a\"> </span>suo <span class=\"_ _5a\"> </span>val<span class=\"_ _0\"></span>ore <span class=\"_ _5a\"> </span>recuperabile<span class=\"_ _0\"></span>, determinato sulla<span class=\"_ _0\"></span> base del va<span class=\"_ _0\"></span>lore d\u2019uso che \u00e8 ott<span class=\"_ _0\"></span>enuto dalla s<span class=\"_ _0\"></span>ommatoria dei segue<span class=\"_ _0\"></span>nti elementi attua<span class=\"_ _0\"></span>lizzati:<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Flusso <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>cassa <span class=\"_ _5a\"> </span>operativo <span class=\"_ _5a\"> </span>desunto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>Budget <span class=\"_ _5a\"> </span>redatti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _54\"></span>anno <span class=\"_ _5a\"> </span>dalle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>apparte<span class=\"_ _0\"></span>nenti <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>BU </span></span>Distribuzione, <span class=\"_ _0\"></span>e debitamen<span class=\"_ _0\"></span>te approvati dal Co<span class=\"_ _0\"></span>nsiglio d<span class=\"_ _0\"></span>i Amministraz<span class=\"_ _0\"></span>ione della Ca<span class=\"_ _0\"></span>pogruppo; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Tiraggio i<span class=\"_ _3\"></span>nerziale per <span class=\"_ _3e\"></span>il <span class=\"_ _3\"></span>secondo e <span class=\"_ _3e\"></span>terzo anno <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _4\"></span>dati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Budget <span class=\"_ _4\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>primo <span class=\"_ _3\"></span>anno, <span class=\"_ _4\"></span>salvo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>alcuni<span class=\"_ _0\"></span> </span></span>correttivi per soc<span class=\"_ _0\"></span>iet\u00e0 per le <span class=\"_ _0\"></span>quali \u00e8 previsto una s<span class=\"_ _0\"></span>pecifica<span class=\"_ _0\"></span> evoluzione pros<span class=\"_ _0\"></span>pettica; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Terminal <span class=\"_ _0\"></span>Value che le socie<span class=\"_ _0\"></span>t\u00e0 saranno in <span class=\"_ _0\"></span>grado di genera<span class=\"_ _0\"></span>re secondo le stime de<span class=\"_ _0\"></span>l managem<span class=\"_ _0\"></span>ent. </span></span>Il risultato <span class=\"_ _0\"></span>della sommator<span class=\"_ _0\"></span>ia sopra ri<span class=\"_ _0\"></span>portata costituisce<span class=\"_ _0\"></span> l\u2019Enterprise Value<span class=\"_ _0\"></span>, valore c<span class=\"_ _0\"></span>he viene confronta<span class=\"_ _0\"></span>to con il valore contab<span class=\"_ _0\"></span>ile dell\u2019attivit\u00e0<span class=\"_ _0\"></span> oggetto di test di <span class=\"_ _0\"></span>impairment, ed<span class=\"_ _0\"></span> in particolare:<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">con i Capitali <span class=\"_ _0\"></span>Investiti Netti<span class=\"_ _0\"></span> (di seguito \u201cC<span class=\"_ _0\"></span>IN\u201d) delle CGU/GCGU<span class=\"_ _0\"></span> espressi in amb<span class=\"_ _0\"></span>ito di cons<span class=\"_ _0\"></span>olidato, </span></span>comprensivi cio\u00e8<span class=\"_ _0\"></span> degli avvia<span class=\"_ _0\"></span>menti conteggiati e d<span class=\"_ _0\"></span>elle altre sc<span class=\"_ _0\"></span>ritture di rettifica a<span class=\"_ _0\"></span>pportate in sede d<span class=\"_ _0\"></span>i consolidamento<span class=\"_ _0\"></span>; <div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs3f2\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">con  il  valore <span class=\"_ _3d\"> </span>di  cari<span class=\"_ _0\"></span>co  complessivo  d<span class=\"_ _0\"></span>elle  partecipaz<span class=\"_ _0\"></span>ioni,  av<span class=\"_ _0\"></span>endo  cura <span class=\"_ _3d\"> </span>di  sott<span class=\"_ _0\"></span>rarre  il  valore <span class=\"_ _3d\"> </span>della<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f3\">Posizione <span class=\"_ _5a\"> </span>Finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _54\"> </span>N<span class=\"_ _0\"></span>etta, <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>base <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>risulta<span class=\"_ _0\"></span>nze <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ell\u2019analisi <span class=\"_ _5a\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>tri<span class=\"_ _0\"></span>ggering <span class=\"_ _5a\"> </span>events <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>bilanci<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f4\">separato.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f5\">Per la <span class=\"_ _3\"></span>CGU <span class=\"_ _3\"></span>Shipping/Cosia<span class=\"_ _0\"></span>rma, <span class=\"_ _3\"></span>rappresenta<span class=\"_ _0\"></span>ta dalla <span class=\"_ _3\"></span>societ\u00e0 armatoriale <span class=\"_ _3\"></span>Cosiarma<span class=\"_ _0\"></span>, invece, <span class=\"_ _3\"></span>la stima <span class=\"_ _4\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>flus<span class=\"_ _0\"></span>si di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f6\">cassa <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>articola<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>base <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>arco <span class=\"_ _3f\"></span>te<span class=\"_ _0\"></span>mporale <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>C<span class=\"_ _0\"></span>GU <span class=\"_ _3c\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>alla <span class=\"_ _54\"></span>residua <span class=\"_ _3f\"></span>vita <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>na<span class=\"_ _0\"></span>vi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f7\">utilizzando come <span class=\"_ _4\"></span>valore finale il <span class=\"_ _4\"></span>loro \u201cscrap <span class=\"_ _4\"></span>value\u201d<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>La diversa <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>etodologia \u00e8 <span class=\"_ _4\"></span>dovu<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>degli<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f8\">assets, <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>vvero <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>navi, <span class=\"_ _5a\"> </span>impiegati<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>nell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _54\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>segnala <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _54\"></span>l\u2019arc<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>te<span class=\"_ _0\"></span>mpo <span class=\"_ _54\"></span>tra <span class=\"_ _5a\"> </span>l\u2019anno <span class=\"_ _5a\"> </span>successi<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>al<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f9\">Budget <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>riferi<span class=\"_ _0\"></span>mento <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>l\u2019anno <span class=\"_ _5a\"> </span>prev<span class=\"_ _0\"></span>isto <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>termine <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>vita <span class=\"_ _54\"> </span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>nav<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _5a\"> </span>utilizzato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>un <span class=\"_ _5a\"> </span>Ad<span class=\"_ _0\"></span>justed<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3fa\">EBITDA stimato<span class=\"_ _0\"></span> prudente<span class=\"_ _0\"></span>mente sulla base del d<span class=\"_ _0\"></span>ato di Budget. <span class=\"_ _0\"></span><span class=\"ff9\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3fb\">Per <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ingole <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>contr<span class=\"_ _0\"></span>ollate <span class=\"_ _54\"></span>viene <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>laborata <span class=\"_ _54\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>nalisi <span class=\"_ _3f\"></span>su<span class=\"_ _0\"></span>gli <span class=\"_ _54\"></span>indicatori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _3f\"></span>dur<span class=\"_ _0\"></span>evole <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>-<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3fc\">Triggering Ev<span class=\"_ _0\"></span>ents in base a <span class=\"_ _0\"></span>quanto previsto da<span class=\"_ _0\"></span>l principi<span class=\"_ _0\"></span>o IAS 36.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3fd\">Nella <span class=\"_ _5b\"> </span>predisposiz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>dell\u2019i<span class=\"_ _0\"></span>mpairment <span class=\"_ _5b\"> </span>test <span class=\"_ _50\"> </span>si <span class=\"_ _5b\"> </span>sono <span class=\"_ _5b\"> </span>usa<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>i <span class=\"_ _5b\"> </span>da<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>Budget <span class=\"_ _50\"> </span>2024 <span class=\"_ _5b\"> </span>approva<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>Consiglio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3fe\">Amministrazion<span class=\"_ _0\"></span>e della Cap<span class=\"_ _0\"></span>ogruppo in data 6 <span class=\"_ _0\"></span>febbraio <span class=\"_ _0\"></span>2024.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ff\">Per <span class=\"_ _5b\"> </span>l\u2019attualizza<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>utilizza <span class=\"_ _5b\"> </span>come <span class=\"_ _5b\"> </span>tasso <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>conto <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span><span class=\"ff7\">WACC <span class=\"_ _5b\"> </span>post-tax</span> <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>tiene <span class=\"_ _5b\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dei <span class=\"_ _5b\"> </span>rischi <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>pecifici<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs400\">dell\u2019attivit\u00e0 <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rispecchia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>correnti <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>cato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>costo <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>denaro.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Si <span class=\"_ _3c\"></span>basa <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pond<span class=\"_ _0\"></span>erazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs401\">tra <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>debi<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5a\"> </span>dell\u2019e<span class=\"_ _0\"></span>quity, <span class=\"_ _5a\"> </span>elaborato<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>valo<span class=\"_ _0\"></span>ri <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _5a\"> </span>comparabi<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>quelle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs402\">appartenenti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impa<span class=\"_ _0\"></span>irment. <span class=\"_ _0\"></span>Per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019impair<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>test <span class=\"_ _3c\"></span>2023 <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>fatto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricorso, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _0\"></span>gi\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs403\">precedente esercizio, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>professioni<span class=\"_ _0\"></span>sta <span class=\"_ _4\"></span>este<span class=\"_ _0\"></span>rno, per <span class=\"_ _4\"></span>la determinazione dei<span class=\"_ _3\"></span> parametri <span class=\"_ _3\"></span>applicati nel <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>st, <span class=\"_ _3\"></span>come<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs404\">indicati qui di<span class=\"_ _0\"></span> seguito.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs405\">Lo <span class=\"_ _4\"></span>svilu<span class=\"_ _0\"></span>ppo <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>conteggi effettuati <span class=\"_ _4\"></span>ha <span class=\"_ _3\"></span>portato <span class=\"_ _3\"></span>alla <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>terminazione <span class=\"_ _3\"></span>degli Enterprise <span class=\"_ _4\"></span>Value<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>riepiloga<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>nella<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs406\">tabella <span class=\"_ _5a\"> </span>sottos<span class=\"_ _0\"></span>tante, <span class=\"_ _54\"></span>compar<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>con <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ispettivi <span class=\"_ _5a\"> </span>Capital<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>Investi<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>Ne<span class=\"_ _0\"></span>tti <span class=\"_ _54\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>CGU<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>GCGU, <span class=\"_ _5a\"> </span>evidenzia<span class=\"_ _0\"></span>ndone <span class=\"_ _5a\"> </span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs407\">rispettivi <span class=\"_ _54\"></span>H<span class=\"_ _0\"></span>ead-room. <span class=\"_ _54\"></span>In <span class=\"_ _54\"> </span>o<span class=\"_ _0\"></span>ttempera<span class=\"_ _0\"></span>nza <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>dettami <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _54\"></span>abbiamo <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ato <span class=\"_ _54\"></span>evidenza <span class=\"_ _54\"> </span>n<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>tabella <span class=\"_ _5a\"> </span>delle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs408\">risultanze  del <span class=\"_ _5b\"> </span>monitorag<span class=\"_ _0\"></span>gio <span class=\"_ _50\"> </span>anche <span class=\"_ _50\"> </span>rispetto <span class=\"_ _50\"> </span>all\u2019as<span class=\"_ _0\"></span>setto <span class=\"_ _5b\"> </span>dello<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>corso <span class=\"_ _50\"> </span>anno, <span class=\"_ _50\"> </span>ovvero <span class=\"_ _50\"> </span>il <span class=\"_ _50\"> </span>test <span class=\"_ _50\"> </span>sulle <span class=\"_ _50\"> </span>singole <span class=\"_ _5b\"> </span>CGU<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs409\">organizzate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>ae<span class=\"_ _0\"></span>rea <span class=\"_ _3c\"></span>geografica<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>risultanze<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>conteggi <span class=\"_ _3f\"></span>hanno <span class=\"_ _3c\"></span>evi<span class=\"_ _0\"></span>denziato <span class=\"_ _3c\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>pi <span class=\"_ _3c\"></span>margin<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>(i <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osiddetti<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs40a\">\u201cHead-room\u201d) tra <span class=\"_ _0\"></span>i valori conta<span class=\"_ _0\"></span>bili delle CGU e G<span class=\"_ _0\"></span>CGU, rappresenta<span class=\"_ _0\"></span>ti dai rispetti<span class=\"_ _0\"></span>vi Capitali In<span class=\"_ _0\"></span>vestiti Netti, ed <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs40b\">corrispettivi <span class=\"_ _0\"></span>valori d\u2019uso ra<span class=\"_ _0\"></span>ppresentati da<span class=\"_ _0\"></span>gli Enterprise Value<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs40c\">Valori in migliaia \u20ac <span class=\"_ _2f\"> </span>WACC <span class=\"_ _14f\"> </span>\"g\" rate<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs40d\">Enterprise<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs40e\">Value<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs40f\">CIN Conso <span class=\"_ _17d\"> </span>Head-room </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs410\"> - Italia <span class=\"_ _17e\"> </span>8,54% <span class=\"_ _ef\"> </span>0,<span class=\"_ _3\"></span>85% <span class=\"_ _16d\"> </span>147.471 <span class=\"_ _0\"></span> <span class=\"_ _ab\"> </span>93.587  <span class=\"_ _52\"> </span>53.884  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs411\"> - Francia <span class=\"_ _17f\"> </span>8,35% <span class=\"_ _ef\"> </span>1,00% <span class=\"_ _ef\"> </span>214.454  <span class=\"_ _f7\"> </span>120.921  <span class=\"_ _10a\"> </span>93.533  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs412\"> - Penisola Iberica <span class=\"_ _28\"> </span>8,33<span class=\"_ _3\"></span>% <span class=\"_ _180\"> </span>1,00% <span class=\"_ _ef\"> </span>92.738  <span class=\"_ _52\"> </span>65.531  <span class=\"_ _c0\"> </span>27<span class=\"_ _0\"></span>.207  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs413\"> - Grecia <span class=\"_ _10b\"> </span>8,58% <span class=\"_ _16d\"> </span>1,00% <span class=\"_ _ef\"> </span>12.756  <span class=\"_ _f8\"> </span>3.819  <span class=\"_ _113\"> </span>8.937  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs414\"> - Messico <span class=\"_ _181\"> </span>11,70% <span class=\"_ _a4\"> </span>1,00% <span class=\"_ _ef\"> </span>12.439  <span class=\"_ _41\"> </span>5.493  <span class=\"_ _b2\"> </span>6.946  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs415\"> - Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _182\"> </span>8,49% <span class=\"_ _41\"> </span>1,00% <span class=\"_ _c0\"> </span>48<span class=\"_ _0\"></span>3.285  <span class=\"_ _af\"> </span>288<span class=\"_ _0\"></span>.963  <span class=\"_ _161\"> </span>194.322  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs416\"> - Cosiarma  <span class=\"_ _183\"> </span>12,86% <span class=\"_ _10a\"> </span>- <span class=\"_ _b1\"> </span>65.507  <span class=\"_ _f7\"> </span>47.634  <span class=\"_ _f7\"> </span>17.874  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs417\">Si <span class=\"_ _3\"></span>precisa <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>\u201cCIN <span class=\"_ _3\"></span>Conso\u201d <span class=\"_ _3\"></span>indichi<span class=\"_ _0\"></span>no <span class=\"_ _4\"></span>le somme <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>CIN delle <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>societ\u00e0 appartenenti alle <span class=\"_ _4\"></span>varie<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs418\">CGU, <span class=\"_ _0\"></span>dedotti<span class=\"_ _0\"></span> i <span class=\"_ _3c\"></span>costi <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>parteci<span class=\"_ _0\"></span>pazioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _3c\"></span>app<span class=\"_ _0\"></span>artenenti <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>CGU <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>incrementa<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs419\">Avviamento <span class=\"_ _55\"> </span>e/o <span class=\"_ _3d\"> </span>delle <span class=\"_ _55\"> </span>altre <span class=\"_ _3d\"> </span>rettifiche<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>sede<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>acquisizione <span class=\"_ _55\"> </span>come <span class=\"_ _3d\"> </span>conteg<span class=\"_ _0\"></span>giate <span class=\"_ _3d\"> </span>nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _3d\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>bilancio<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs41a\">consolidato.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs41b\">L\u2019analisi di <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>ensitivity \u00e8 <span class=\"_ _3\"></span>stata condotta evidenziando, <span class=\"_ _3\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>base dei <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>dell\u2019impair<span class=\"_ _0\"></span>ment <span class=\"_ _3\"></span>test, <span class=\"_ _3\"></span>quanto dovrebbe<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs41c\">diminuire l\u2019<span class=\"_ _0\"></span>Adjusted EB<span class=\"_ _0\"></span>ITDA, fer<span class=\"_ _0\"></span>mi i par<span class=\"_ _0\"></span>ametri di <span class=\"_ _0\"></span>WACC e <span class=\"_ _0\"></span>\u201cg\u201d rate<span class=\"_ _0\"></span>, per az<span class=\"_ _0\"></span>zerare l\u2019\u201c<span class=\"_ _0\"></span>Head-room\u201d d<span class=\"_ _0\"></span>elle diverse<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs41d\">CGU e GCGU, <span class=\"_ _0\"></span>cos\u00ec come su <span class=\"_ _0\"></span>quale valore d<span class=\"_ _0\"></span>ovrebbe colloca<span class=\"_ _0\"></span>rsi il WACC, fermi <span class=\"_ _0\"></span>i valori di Adjuste<span class=\"_ _0\"></span>d EBITDA<span class=\"_ _0\"></span> e \u201cg\u201d<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs41e\">rate, per <span class=\"_ _4\"></span>l\u2019a<span class=\"_ _0\"></span>zzerame<span class=\"_ _0\"></span>nto dell\u2019\u201dHead-room\u201d e <span class=\"_ _3\"></span>lo stesso per il <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>g\u201d <span class=\"_ _3\"></span>rate, fermi i <span class=\"_ _3\"></span>valori di Adjusted EBITDA e <span class=\"_ _3\"></span>WACC.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs41f\">La tabella s<span class=\"_ _0\"></span>eguente riporta i<span class=\"_ _0\"></span>l risultato di tale test.<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span> </div>CGU <span class=\"_ _184\"> </span>Adjusted EBITDA <span class=\"_ _13f\"> </span>WACC <span class=\"_ _9e\"> </span>\"g\" rate - Italia <span class=\"_ _17e\"> </span>-18,20% <span class=\"_ _66\"> </span>12,82% <span class=\"_ _185\"> </span>-4,62% - Francia <span class=\"_ _17f\"> </span>-23,48% <span class=\"_ _2f\"> </span>14,<span class=\"_ _3\"></span>02% <span class=\"_ _185\"> </span>-6,<span class=\"_ _3\"></span>43% - Penisola Iberica <span class=\"_ _28\"> </span>-1<span class=\"_ _3\"></span>3,61% <span class=\"_ _9e\"> </span>11,40% <span class=\"_ _15d\"> </span>-2,86% - Grecia <span class=\"_ _10b\"> </span>-39<span class=\"_ _3\"></span>,26% <span class=\"_ _2f\"> </span>23,5<span class=\"_ _0\"></span>3% <span class=\"_ _9d\"> </span>-<span class=\"_ _0\"></span>22,95% - Messico <span class=\"_ _181\"> </span>-32,87% <span class=\"_ _66\"> </span>26,51% <span class=\"_ _186\"> </span>-26,72% - Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _182\"> </span>-20,57% <span class=\"_ _171\"> </span>13,47% <span class=\"_ _b\"> </span>-5,45% - Cosiarma <span class=\"_ _137\"> </span>-29,69% <span class=\"_ _187\"> </span>24,41% <span class=\"_ _66\"> </span>-<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-691": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs281\">Attivit\u00e0 finanziarie non co<span class=\"_ _3\"></span>rrenti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs282\">La <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprende <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>partecipazioni <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3f\"></span>collega<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutate <span class=\"_ _3f\"></span>con <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>meto<span class=\"_ _0\"></span>do <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>patrimonio <span class=\"_ _3f\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs283\">quelle <span class=\"_ _55\"> </span>in <span class=\"_ _3d\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>imprese, <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>quanto <span class=\"_ _55\"> </span>riportato <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>capitolo <span class=\"_ _55\"> </span>\u201cPrincipi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>consolid<span class=\"_ _0\"></span>amento <span class=\"_ _55\"> </span>ed <span class=\"_ _3d\"> </span>area <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs284\">consolidamento<span class=\"_ _0\"></span>\u201d. <span class=\"_ _4\"></span>La voce <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>prende <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>medio termine, <span class=\"_ _4\"></span>contr<span class=\"_ _0\"></span>ibuti <span class=\"_ _3\"></span>da ricevere, <span class=\"_ _4\"></span>depos<span class=\"_ _0\"></span>iti <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>uzionali<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs285\">e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>imilari, tutti <span class=\"_ _3\"></span>valutati al <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>valore nominale <span class=\"_ _3\"></span>che normalmente coincide <span class=\"_ _3\"></span>con il <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo. Per <span class=\"_ _3\"></span>ulteriori<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs286\">approfondim<span class=\"_ _0\"></span>enti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo<span class=\"_ _0\"></span> sotto riportato<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs287\">\u201cAttivit\u00e0 fina<span class=\"_ _0\"></span>nziarie (Non c<span class=\"_ _0\"></span>orrenti/Correnti)<span class=\"_ _0\"></span>\u201d.<span class=\"_ _254\"> </span>  </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs29f\">Attivit\u00e0 finanziarie (<span class=\"_ _3\"></span>Non correnti e correnti<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a0\">Le <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>devo<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _54\"></span>inizial<span class=\"_ _0\"></span>mente <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoz<span class=\"_ _0\"></span>iazione, <span class=\"_ _54\"></span>cio<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _54\"></span>quando <span class=\"_ _54\"> </span>il <span class=\"_ _54\"></span>G<span class=\"_ _0\"></span>ruppo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a1\">diventa una pa<span class=\"_ _0\"></span>rte delle clau<span class=\"_ _0\"></span>sole contrattua<span class=\"_ _0\"></span>li dello strumento finan<span class=\"_ _0\"></span>ziario e devo<span class=\"_ _0\"></span>no essere classif<span class=\"_ _0\"></span>icate in base a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a2\">business <span class=\"_ _4\"></span>mod<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>poss<span class=\"_ _0\"></span>iede <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>cons<span class=\"_ _0\"></span>iderand<span class=\"_ _0\"></span>o <span class=\"_ _3e\"></span>i <span class=\"_ _4\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>queste <span class=\"_ _4\"></span>atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _4\"></span>L\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _4\"></span>preved<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a3\">le seguenti ti<span class=\"_ _0\"></span>pologie di stru<span class=\"_ _0\"></span>menti finanz<span class=\"_ _0\"></span>iari in base alla<span class=\"_ _0\"></span> loro valuta<span class=\"_ _0\"></span>zione:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs2a4\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valut<span class=\"_ _0\"></span>ate al cos<span class=\"_ _0\"></span>to ammortizzato;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs2a5\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs2a6\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico compl<span class=\"_ _0\"></span>essivo.<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a7\">Inizialmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 finanziarie sono <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ilevate al <span class=\"_ _3\"></span>valore <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>quo (<span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\">), <span class=\"_ _3\"></span>au<span class=\"_ _0\"></span>mentato, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a8\">diverse <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>quelle <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>equo <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>conomico, <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>oner<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>cessori. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _3f\"></span>che <span class=\"_ _54\"></span>per<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a9\">valore  equo  si <span class=\"_ _50\"> </span>intende  il  valore  della  quotazione  dello  strumen<span class=\"_ _0\"></span>to  in <span class=\"_ _50\"> </span>un  mercato  attivo;  in <span class=\"_ _50\"> </span>mancanza  di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2aa\">quest\u2019ultimo <span class=\"_ _54\"></span>viene <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ato <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzando <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>tecnica<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>valutazione <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>prevede <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>tabilire <span class=\"_ _54\"></span>quale <span class=\"_ _54\"></span>prezzo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ab\">avrebbe <span class=\"_ _3c\"></span>avuto <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>valutazione <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>libero <span class=\"_ _3f\"></span>scambio <span class=\"_ _3c\"></span>motivato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>normali <span class=\"_ _3c\"></span>consi<span class=\"_ _0\"></span>derazioni<span class=\"_ _254\"> </span> </div>commerciali<span class=\"_ _0\"></span>. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>terminata <span class=\"_ _5a\"> </span>la <span class=\"_ _5b\"> </span>classif<span class=\"_ _0\"></span>icazione <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>oprie <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>dopo <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>rilevazion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>iniziale e, <span class=\"_ _3\"></span>ove adeguato e <span class=\"_ _3\"></span>consentito<span class=\"_ _0\"></span>, rivede <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>class<span class=\"_ _0\"></span>ificazione alla chiusura <span class=\"_ _3\"></span>di ciascun esercizio nel caso <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n cui<span class=\"_ _254\"> </span>venga mod<span class=\"_ _0\"></span>ificato <span class=\"_ _0\"></span>il pro<span class=\"_ _0\"></span>prio <span class=\"_ _0\"></span>modello d<span class=\"_ _0\"></span>i business.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>recuperabilit\u00e0<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>verificata s<span class=\"_ _0\"></span>econdo <span class=\"_ _0\"></span>i criter<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>previsti dall\u2019<span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>escritti s<span class=\"_ _0\"></span>uccessivamente. A<span class=\"_ _0\"></span>l mo<span class=\"_ _0\"></span>mento della <span class=\"_ _0\"></span>sottoscrizione<span class=\"_ _0\"></span>, si <span class=\"_ _0\"></span>considera s<span class=\"_ _0\"></span>e un <span class=\"_ _0\"></span>contratto<span class=\"_ _254\"> </span>contiene der<span class=\"_ _0\"></span>ivati implic<span class=\"_ _0\"></span>iti. I <span class=\"_ _0\"></span>derivati incorpora<span class=\"_ _0\"></span>ti in <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> dove l\u2019e<span class=\"_ _0\"></span>lemento prim<span class=\"_ _0\"></span>ario \u00e8 un<span class=\"_ _0\"></span>\u2019attivit\u00e0 fina<span class=\"_ _0\"></span>nziaria<span class=\"_ _254\"> </span>che <span class=\"_ _5a\"> </span>rientra <span class=\"_ _5a\"> </span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>dell\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>9 <span class=\"_ _5b\"> </span>non <span class=\"_ _5a\"> </span>devono<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>mai <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _5a\"> </span>sep<span class=\"_ _0\"></span>arati. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>finanziari<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>vengono <span class=\"_ _0\"></span>eliminate<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span>l b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>contrattu<span class=\"_ _0\"></span>ali su<span class=\"_ _0\"></span>i flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>i der<span class=\"_ _0\"></span>ivanti <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span>stesse.<span class=\"_ _254\"> </span>Le a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>finanziari<span class=\"_ _0\"></span>e valut<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>ammortizzato<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>quelle a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>possedute<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>dro d<span class=\"_ _0\"></span>i un<span class=\"_ _0\"></span> mod<span class=\"_ _0\"></span>ello<span class=\"_ _254\"> </span>di  b<span class=\"_ _0\"></span>usiness <span class=\"_ _3d\"> </span>avent<span class=\"_ _0\"></span>e <span class=\"_ _3d\"> </span>per  ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>racc<span class=\"_ _0\"></span>olta <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>tempo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>flussi <span class=\"_ _3d\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _3d\"> </span>rap<span class=\"_ _0\"></span>presentati <span class=\"_ _3d\"> </span>unicamen<span class=\"_ _0\"></span>te  d<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>pagamenti <span class=\"_ _55\"> </span>del <span class=\"_ _3d\"> </span>capit<span class=\"_ _0\"></span>ale <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>dei <span class=\"_ _55\"> </span>relativi <span class=\"_ _55\"> </span>interessi <span class=\"_ _3d\"> </span>matu<span class=\"_ _0\"></span>rati. <span class=\"_ _3d\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>valutazione <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>al <span class=\"_ _55\"> </span>costo<span class=\"_ _254\"> </span>ammortizzato c<span class=\"_ _0\"></span>omporta l\u2019a<span class=\"_ _0\"></span>pplicazione<span class=\"_ _0\"></span> del metodo d<span class=\"_ _0\"></span>ell\u2019interesse eff<span class=\"_ _0\"></span>ettivo al netto<span class=\"_ _0\"></span> di ogni ac<span class=\"_ _0\"></span>cantonamento <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>perdita d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re, tenen<span class=\"_ _0\"></span>do in<span class=\"_ _0\"></span> consideraz<span class=\"_ _0\"></span>ione le <span class=\"_ _0\"></span>prevedi<span class=\"_ _0\"></span>bili perdite<span class=\"_ _0\"></span> futu<span class=\"_ _0\"></span>re. Tale <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>sconto<span class=\"_ _254\"> </span>o premio di acquisto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ed includ<span class=\"_ _0\"></span>e le commissioni, che<span class=\"_ _0\"></span> sono una parte integrante<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del ta<span class=\"_ _0\"></span>sso di interesse effettivo e<span class=\"_ _254\"> </span>dei costi di<span class=\"_ _0\"></span> transazion<span class=\"_ _0\"></span>e. Gli <span class=\"_ _0\"></span>interessi, perta<span class=\"_ _0\"></span>nto, sono c<span class=\"_ _0\"></span>alcolati in<span class=\"_ _0\"></span> relazione al<span class=\"_ _0\"></span> valore <span class=\"_ _0\"></span>del denaro <span class=\"_ _0\"></span>nel tempo <span class=\"_ _0\"></span>ed al<span class=\"_ _254\"> </span>rischio di <span class=\"_ _3\"></span>credito associato allo strumento durante quel particolare <span class=\"_ _3\"></span>periodo di tempo. I <span class=\"_ _3\"></span>crediti e le <span class=\"_ _4\"></span>altr<span class=\"_ _0\"></span>e attivit\u00e0<span class=\"_ _254\"> </span>finanziarie <span class=\"_ _3c\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>costo <span class=\"_ _0\"></span>ammortiz<span class=\"_ _0\"></span>zato <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>presenta<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>nello <span class=\"_ _0\"></span>stato <span class=\"_ _3c\"></span>patrimonial<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>ndo<span class=\"_ _254\"> </span>svalutazione. <span class=\"_ _0\"></span>Gli <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>ivi, gli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le perdit<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>u ca<span class=\"_ _0\"></span>mbi e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>perdite p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>di va<span class=\"_ _0\"></span>lore son<span class=\"_ _0\"></span>o rile<span class=\"_ _0\"></span>vati<span class=\"_ _254\"> </span>nel conto economic<span class=\"_ _0\"></span>o dell\u2019eser<span class=\"_ _0\"></span>cizio cos\u00ec come gli<span class=\"_ _0\"></span> eventuali uti<span class=\"_ _0\"></span>li o perdite da e<span class=\"_ _0\"></span>liminazione con<span class=\"_ _0\"></span>tabile.<span class=\"_ _254\"> </span>Le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5a\"> </span>equo <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>imputa<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>conto <span class=\"_ _5b\"> </span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>compless<span class=\"_ _0\"></span>ivo <span class=\"_ _5a\"> </span>sono <span class=\"_ _5b\"> </span>quelle<span class=\"_ _254\"> </span>attivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _0\"></span>possedu<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>quadro <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _3c\"></span>modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _0\"></span>avente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>obi<span class=\"_ _0\"></span>ettivo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>raccolt<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>tempo<span class=\"_ _254\"> </span>di <span class=\"_ _0\"></span>flussi f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vano s<span class=\"_ _0\"></span>ia da<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitale ed<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>ressi <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>varie <span class=\"_ _0\"></span>scadenze <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>dalla<span class=\"_ _0\"></span> vend<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span>delle attivit\u00e0 in<span class=\"_ _0\"></span> questione. Tali  attivit\u00e0 <span class=\"_ _50\"> </span>comportano  la  rilevazione  a <span class=\"_ _50\"> </span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>netto,  tra <span class=\"_ _50\"> </span>le  altre <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>omponenti  del  conto <span class=\"_ _50\"> </span>econom<span class=\"_ _0\"></span>ico<span class=\"_ _254\"> </span>complessivo, <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>variazio<span class=\"_ _0\"></span>ni del<span class=\"_ _0\"></span> <span class=\"ff7\">fair va<span class=\"_ _0\"></span>lue</span> d<span class=\"_ _0\"></span>ello str<span class=\"_ _0\"></span>umento. <span class=\"_ _0\"></span>L\u2019ammonta<span class=\"_ _0\"></span>re cumu<span class=\"_ _0\"></span>lato <span class=\"_ _0\"></span>delle var<span class=\"_ _0\"></span>iazioni d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span>equo, <span class=\"_ _54\"> </span>im<span class=\"_ _0\"></span>putato <span class=\"_ _5a\"> </span>nella <span class=\"_ _54\"></span>ris<span class=\"_ _0\"></span>erva <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _54\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>acc<span class=\"_ _0\"></span>oglie <span class=\"_ _54\"></span>le <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>componenti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dell\u2019ut<span class=\"_ _0\"></span>ile <span class=\"_ _54\"></span>complessi<span class=\"_ _0\"></span>vo, <span class=\"_ _5a\"> </span>\u00e8<span class=\"_ _254\"> </span>oggetto di reversal <span class=\"_ _0\"></span>a conto ec<span class=\"_ _0\"></span>onomico all\u2019atto<span class=\"_ _0\"></span> di eliminaz<span class=\"_ _0\"></span>ione contabile dello<span class=\"_ _0\"></span> strumento. Le attivit\u00e0 <span class=\"_ _0\"></span>finanzia<span class=\"_ _0\"></span>rie che <span class=\"_ _0\"></span>non sono<span class=\"_ _0\"></span> valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo ammortiz<span class=\"_ _0\"></span>zato e/o <span class=\"_ _0\"></span>al valore <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>quo con <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>imputate<span class=\"_ _254\"> </span>a <span class=\"_ _54\"></span>conto <span class=\"_ _54\"> </span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _54\"></span>complessivo <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>equo, <span class=\"_ _54\"></span>ma <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>imputate <span class=\"_ _54\"> </span>nell\u2019<span class=\"_ _0\"></span>utile/perd<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span>dell\u2019esercizio.<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>momen<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>della <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _5b\"> </span>iniziale <span class=\"_ _5b\"> </span>l'entit\u00e0 <span class=\"_ _5b\"> </span>pu\u00f2 <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>esignare <span class=\"_ _5b\"> </span>irrevocabilme<span class=\"_ _0\"></span>nte<span class=\"_ _254\"> </span>l'attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria <span class=\"_ _3d\"> </span>come<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>valutata <span class=\"_ _55\"> </span>al <span class=\"ff7\">fair <span class=\"_ _3d\"> </span>valu<span class=\"_ _0\"></span>e</span> (valore <span class=\"_ _3d\"> </span>equo)<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>rilevato <span class=\"_ _55\"> </span>nell'utile/perdita <span class=\"_ _55\"> </span>d'esercizio. Sono<span class=\"_ _254\"> </span>compresi <span class=\"_ _3f\"></span>tutti <span class=\"_ _3f\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>str<span class=\"_ _0\"></span>umenti <span class=\"_ _3f\"></span>derivati.<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Gli <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ili <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>dite <span class=\"_ _3f\"></span>nette, <span class=\"_ _3f\"></span>compr<span class=\"_ _0\"></span>esi <span class=\"_ _3f\"></span>i <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ividendi <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>nteressi <span class=\"_ _3f\"></span>ricevut<span class=\"_ _0\"></span>i,<span class=\"_ _254\"> </span>sono rilevati<span class=\"_ _0\"></span> nel conto economi<span class=\"_ _0\"></span>co dell\u2019esercizio.<span class=\"_ _254\"> </span>Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>gli <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trument<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>natura<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>azion<span class=\"_ _0\"></span>aria <span class=\"_ _3f\"></span>devon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>essere <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>empre <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutati <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>value<span class=\"_ _0\"></span></span>, <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span>essendo  caratte<span class=\"_ _0\"></span>rizzati  da  flus<span class=\"_ _0\"></span>si  di  cassa  sicuri  e  cos<span class=\"_ _0\"></span>tanti,  non  sono  com<span class=\"_ _0\"></span>patibili  con  il  c<span class=\"_ _0\"></span>riterio  del  costo<span class=\"_ _254\"> </span>ammortizzato. <span class=\"_ _54\"></span>Lo <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>finanziar<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>rap<span class=\"_ _0\"></span>presenta <span class=\"_ _3f\"></span>capitale<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _54\"></span>che <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>dete<span class=\"_ _0\"></span>nuto <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>ragioni <span class=\"_ _3f\"></span>strate<span class=\"_ _0\"></span>giche <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>non <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoziazione <span class=\"_ _54\"> </span>\u00e8 <span class=\"_ _54\"> </span>p<span class=\"_ _0\"></span>ertanto <span class=\"_ _5a\"> </span>valutato <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fair <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>variazioni <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>mputate <span class=\"_ _54\"></span>nel <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onto <span class=\"_ _54\"></span>economico<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d3\">complessivo. <span class=\"_ _3f\"></span>I <span class=\"_ _54\"></span>dividend<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>tali <span class=\"_ _3f\"></span>strumenti <span class=\"_ _54\"></span>vengono<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>imput<span class=\"_ _0\"></span>ati <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>economico, <span class=\"_ _3f\"></span>me<span class=\"_ _0\"></span>ntre <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>variazioni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22c\">imputate nel con<span class=\"_ _0\"></span>to econom<span class=\"_ _0\"></span>ico complessivo non<span class=\"_ _0\"></span> potranno essere <span class=\"_ _0\"></span>riclassificate a c<span class=\"_ _0\"></span>onto economico. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22d\">Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _5b\"> </span>essere <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>pensate <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>l\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _5b\"> </span>derivante<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dalla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d4\">compensazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>resentato nel <span class=\"_ _4\"></span>prosp<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimon<span class=\"_ _0\"></span>iale-finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>il Gruppo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22f\">ha <span class=\"_ _4\"></span>corrente<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _3\"></span>legale <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>pensare <span class=\"_ _3\"></span>tali <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _4\"></span>e i<span class=\"_ _3\"></span>ntende regolare <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _3\"></span>su <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>nette <span class=\"_ _3\"></span>o <span class=\"_ _4\"></span>realizza<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d5\">l\u2019attivit\u00e0 e re<span class=\"_ _0\"></span>golare la passivi<span class=\"_ _0\"></span>t\u00e0 contemporaneam<span class=\"_ _0\"></span>ente.<span class=\"_ _254\"> </span> </div>I <span class=\"_ _5b\"> </span>dati <span class=\"_ _5b\"> </span>relativi <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _5b\"> </span>no<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>correnti <span class=\"_ _5b\"> </span>possed<span class=\"_ _0\"></span>ute <span class=\"_ _5a\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>dismissione, <span class=\"_ _5b\"> </span>i <span class=\"_ _50\"> </span>gruppi <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>dismissi<span class=\"_ _0\"></span>one <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>attivit\u00e0<span class=\"_ _254\"> </span>operative <span class=\"_ _3c\"></span>cessate <span class=\"_ _3c\"></span>vengono <span class=\"_ _3c\"></span>presentati <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>due <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecifiche <span class=\"_ _3c\"></span>voci <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>patri<span class=\"_ _0\"></span>moniale-finanz<span class=\"_ _0\"></span>iaria: <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _254\"> </span>possedute per la v<span class=\"_ _0\"></span>endita e p<span class=\"_ _0\"></span>assivit\u00e0 direttame<span class=\"_ _0\"></span>nte correl<span class=\"_ _0\"></span>ate alle attivit\u00e0 poss<span class=\"_ _0\"></span>edute per la vend<span class=\"_ _0\"></span>ita. Con <span class=\"_ _4\"></span>esclus<span class=\"_ _0\"></span>ivo <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>ferimento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>perative <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>essate, i<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _4\"></span>econom<span class=\"_ _0\"></span>ici <span class=\"_ _4\"></span>netti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>esse <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>seguiti nel<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>more<span class=\"_ _254\"> </span>del <span class=\"_ _4\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>dismissione,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>plusvalenze/minusval<span class=\"_ _0\"></span>enze <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _4\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dismissio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>stessa<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>corrispondenti<span class=\"_ _254\"> </span>dati <span class=\"_ _56\"> </span>comparativi <span class=\"_ _56\"> </span>dell\u2019esercizio/pe<span class=\"_ _0\"></span>riodo <span class=\"_ _56\"> </span>precedente <span class=\"_ _56\"> </span>vengono <span class=\"_ _55\"> </span>p<span class=\"_ _0\"></span>resentati <span class=\"_ _56\"> </span>in <span class=\"_ _55\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _56\"> </span>specifica <span class=\"_ _56\"> </span>voce <span class=\"_ _55\"> </span>del <span class=\"_ _56\"> </span>conto<span class=\"_ _254\"> </span>economico: \u201cUtile<span class=\"_ _0\"></span>/perdita <span class=\"_ _0\"></span>da attivit\u00e0 opera<span class=\"_ _0\"></span>tive cessate<span class=\"_ _0\"></span>\u201d. Passivit\u00e0 finanziarie<span class=\"_ _254\"> </span>Le <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>classificate <span class=\"_ _3c\"></span>come <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>mortizzato <span class=\"_ _3c\"></span>o <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>equo <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>var<span class=\"_ _0\"></span>iazioni<span class=\"_ _254\"> </span>imputate a <span class=\"_ _4\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>econo<span class=\"_ _0\"></span>mico. Una <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _0\"></span>ria viene <span class=\"_ _4\"></span>cla<span class=\"_ _0\"></span>ssificata al <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>quo <span class=\"_ _3\"></span>con v<span class=\"_ _3\"></span>ariazioni imputate<span class=\"_ _254\"> </span>a conto <span class=\"_ _3\"></span>economico quando \u00e8 posseduta per <span class=\"_ _3\"></span>la negoziazione, rappres<span class=\"_ _0\"></span>enta un <span class=\"_ _3\"></span>derivato o \u00e8 <span class=\"_ _3\"></span>designata come tale al<span class=\"_ _254\"> </span>momento <span class=\"_ _50\"> </span>della  rilevazione  iniziale. <span class=\"_ _5b\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>passivit\u00e0 <span class=\"_ _50\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _50\"> </span>al  f<span class=\"_ _3\"></span>air  v<span class=\"_ _3\"></span>alue <span class=\"_ _50\"> </span>con  variazioni  imputate <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>conto<span class=\"_ _254\"> </span>economico <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>valutate <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>fair <span class=\"_ _3f\"></span>value <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>eventuali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>variazion<span class=\"_ _0\"></span>i, <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>presi <span class=\"_ _3c\"></span>gli <span class=\"_ _3f\"></span>inter<span class=\"_ _0\"></span>essi <span class=\"_ _3c\"></span>passivi<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>rilevate <span class=\"_ _3f\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _56\"> </span>ec<span class=\"_ _0\"></span>onomico. <span class=\"_ _56\"> </span>Le <span class=\"_ _57\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _56\"> </span>passivit\u00e0 <span class=\"_ _57\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _56\"> </span>so<span class=\"_ _0\"></span>no <span class=\"_ _56\"> </span>valutate<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>successi<span class=\"_ _0\"></span>vamente <span class=\"_ _56\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _56\"> </span>costo <span class=\"_ _57\"> </span>ammortizza<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span>utilizzando <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>criterio<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ell\u2019interesse <span class=\"_ _54\"></span>effetti<span class=\"_ _0\"></span>vo. <span class=\"_ _3f\"></span>Gli<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>teressi <span class=\"_ _54\"></span>passivi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>gli <span class=\"_ _54\"></span>utili/perd<span class=\"_ _0\"></span>ite <span class=\"_ _54\"></span>su <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ambi <span class=\"_ _3f\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>rilevati <span class=\"_ _54\"></span>a<span class=\"_ _254\"> </span>conto economic<span class=\"_ _0\"></span>o, cos\u00ec com<span class=\"_ _0\"></span>e gli eventuali ut<span class=\"_ _0\"></span>ili o perdite der<span class=\"_ _0\"></span>ivanti dall\u2019elim<span class=\"_ _0\"></span>inazione<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Il Gruppo proced<span class=\"_ _0\"></span>e all\u2019elim<span class=\"_ _0\"></span>inazione d<span class=\"_ _0\"></span>i una passivit\u00e0 fi<span class=\"_ _0\"></span>nanziaria <span class=\"_ _0\"></span>quando l\u2019obbligaz<span class=\"_ _0\"></span>ione specificata<span class=\"_ _0\"></span> nel contratto<span class=\"_ _254\"> </span>\u00e8 stata ademp<span class=\"_ _0\"></span>iuta o cancella<span class=\"_ _0\"></span>ta. Le <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanzia<span class=\"_ _0\"></span>rie <span class=\"_ _54\"></span>sono <span class=\"_ _54\"> </span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _54\"></span>nelle <span class=\"_ _54\"> </span>voc<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>debiti <span class=\"_ _5a\"> </span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>corrent<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti, <span class=\"_ _54\"></span>altre <span class=\"_ _5a\"> </span>passivit\u00e0 <span class=\"_ _54\"></span>no<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>correnti, d<span class=\"_ _0\"></span>ebiti commercial<span class=\"_ _0\"></span>i, passivit\u00e0 fisc<span class=\"_ _0\"></span>ali ed altre p<span class=\"_ _0\"></span>assivit\u00e0 correnti.<span class=\"_ _0\"></span> Per quant<span class=\"_ _0\"></span>o riguarda i<span class=\"_ _0\"></span> debiti finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _254\"> </span>non correnti <span class=\"_ _0\"></span>e correnti<span class=\"_ _0\"></span> essi <span class=\"_ _0\"></span>comprendono i <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>obbligazionari, <span class=\"_ _0\"></span>i finanzia<span class=\"_ _0\"></span>menti b<span class=\"_ _0\"></span>ancari, gli sc<span class=\"_ _0\"></span>operti di <span class=\"_ _0\"></span>conto<span class=\"_ _254\"> </span>corrente, le passivit\u00e0 verso altri finanzia<span class=\"_ _0\"></span>tori (quali leasing, factoring e debiti secondo IFRS 16), le passivit\u00e0 per<span class=\"_ _254\"> </span>strumenti der<span class=\"_ _0\"></span>ivati di copertu<span class=\"_ _0\"></span>ra e per saldo prezzo <span class=\"_ _0\"></span>su acquisizioni<span class=\"_ _0\"></span>. I <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3\"></span>finanziari, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezi<span class=\"_ _0\"></span>one <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati, <span class=\"_ _3\"></span>sono ril<span class=\"_ _3\"></span>eva<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>iniz<span class=\"_ _0\"></span>ialmente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo che <span class=\"_ _4\"></span>appross<span class=\"_ _0\"></span>ima <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value,<span class=\"_ _254\"> </span>al <span class=\"_ _3c\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>sostenuti <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>perazione. <span class=\"_ _3f\"></span>Successiva<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>iscritti <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>costo <span class=\"_ _3f\"></span>ammortiz<span class=\"_ _0\"></span>zato <span class=\"_ _3c\"></span>portand<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>l\u2019eventuale<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> il <span class=\"_ _3c\"></span>costo <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rimborso <span class=\"_ _3c\"></span>lungo <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>durata <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _254\"> </span>utilizzando il m<span class=\"_ _0\"></span>etodo del ta<span class=\"_ _0\"></span>sso di interesse effe<span class=\"_ _0\"></span>ttivo. I finanz<span class=\"_ _0\"></span>iamenti sono cla<span class=\"_ _0\"></span>ssificati tra<span class=\"_ _0\"></span> le passivit\u00e0 correnti<span class=\"_ _0\"></span> a<span class=\"_ _254\"> </span>meno <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>abb<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span>ritto <span class=\"_ _3c\"></span>incond<span class=\"_ _0\"></span>izionato <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferire <span class=\"_ _3c\"></span>l\u2019e<span class=\"_ _0\"></span>stinzione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>tale <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>alme<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>dod<span class=\"_ _0\"></span>ici<span class=\"_ _254\"> </span>mesi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>opo <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>data <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iferimen<span class=\"_ _0\"></span>to. <span class=\"_ _0\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>leasing<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _3c\"></span>sec<span class=\"_ _0\"></span>ondo <span class=\"_ _0\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>rimand<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>merito <span class=\"_ _50\"> </span>alla  v<span class=\"_ _3\"></span>alutazione<span class=\"_ _0\"></span>, <span class=\"_ _5b\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>paragrafo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cL<span class=\"_ _0\"></span>easing\u201d <span class=\"_ _50\"> </span>delle  p<span class=\"_ _3\"></span>resenti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cNote  illustrative\u201d, <span class=\"_ _50\"> </span>mentre <span class=\"_ _50\"> </span>per  i <span class=\"_ _5b\"> </span>derivati  al<span class=\"_ _254\"> </span>paragrafo \u201cStr<span class=\"_ _0\"></span>umenti finanz<span class=\"_ _0\"></span>iari derivati ed ope<span class=\"_ _0\"></span>razioni d<span class=\"_ _0\"></span>i copertura\u201d.<span class=\"_ _254\"> </span>I <span class=\"_ _0\"></span>debiti <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>put <span class=\"_ _3c\"></span>option <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>iscritti <span class=\"_ _3c\"></span>secondo <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>principi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>IAS <span class=\"_ _3c\"></span>32 <span class=\"_ _3c\"></span>paragraf<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>23, <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>quale <span class=\"_ _3c\"></span>stab<span class=\"_ _0\"></span>ilisce <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span>un <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>contiene <span class=\"_ _0\"></span>l\u2019obbligazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquistare <span class=\"_ _0\"></span>propr<span class=\"_ _0\"></span>i strum<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>rappresentativi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale<span class=\"_ _254\"> </span>(nella <span class=\"_ _3f\"></span>fattispecie <span class=\"_ _3f\"></span>rife<span class=\"_ _0\"></span>ribile <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>pettanza <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>minora<span class=\"_ _0\"></span>nze) <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>mbio <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>disponibilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3c\"></span>liqu<span class=\"_ _0\"></span>ide <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>altre<span class=\"_ _254\"> </span>attivit\u00e0 fi<span class=\"_ _0\"></span>nanziarie <span class=\"_ _0\"></span>d\u00e0 ori<span class=\"_ _0\"></span>gine a<span class=\"_ _0\"></span> una <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ia per <span class=\"_ _0\"></span>il valo<span class=\"_ _0\"></span>re attuale <span class=\"_ _0\"></span>dell\u2019i<span class=\"_ _0\"></span>mporto di <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>(ovver<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>il valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>del prezzo di <span class=\"_ _0\"></span>acquisto a <span class=\"_ _0\"></span>termine, <span class=\"_ _0\"></span>lo Strike Price <span class=\"_ _0\"></span>dell\u2019opzione <span class=\"_ _0\"></span>o altr<span class=\"_ _0\"></span>o importo di <span class=\"_ _0\"></span>rimborso)<span class=\"_ _0\"></span>. Nel<span class=\"_ _254\"> </span>caso di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>\u2019opzione put ceduta<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> passivit\u00e0 <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>ia \u00e8 <span class=\"_ _3\"></span>rilevata inizialmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l valore <span class=\"_ _3\"></span>attuale dello Strike Price<span class=\"_ _254\"> </span>dell\u2019opzione <span class=\"_ _5a\"> </span>ed <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>riclassific<span class=\"_ _0\"></span>ata <span class=\"_ _5a\"> </span>dal <span class=\"_ _5a\"> </span>patrimonio <span class=\"_ _5a\"> </span>netto. <span class=\"_ _5a\"> </span>Suc<span class=\"_ _0\"></span>cessivamente <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>\u00e8 <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span>ta <span class=\"_ _5a\"> </span>in <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onformit\u00e0<span class=\"_ _254\"> </span>all\u2019IFRS 9. In pa<span class=\"_ _0\"></span>rticolare, i<span class=\"_ _0\"></span>n applicazione d<span class=\"_ _0\"></span>i tale princi<span class=\"_ _0\"></span>pio:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>engono <span class=\"_ _3c\"></span>considerate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>come <span class=\"_ _3c\"></span>gi\u00e0 <span class=\"_ _3c\"></span>acquisite <span class=\"_ _3c\"></span>dalla <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ociet\u00e0/Gruppo <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>oggetto <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>opzioni <span class=\"_ _3c\"></span>put <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>edute<span class=\"_ _254\"> </span></span></span>relative <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto di <span class=\"_ _3e\"></span>terz<span class=\"_ _0\"></span>i, <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nche <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>casi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>restino <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo <span class=\"_ _4\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soci <span class=\"_ _3\"></span>terzi i <span class=\"_ _4\"></span>rischi <span class=\"_ _3\"></span>ed <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>benef<span class=\"_ _0\"></span>ici<span class=\"_ _254\"> </span>connessi con la <span class=\"_ _0\"></span>propriet\u00e0 d<span class=\"_ _0\"></span>elle azioni e continu<span class=\"_ _0\"></span>ino a ri<span class=\"_ _0\"></span>manere esposti <span class=\"_ _0\"></span>al rischio di equity;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>iene <span class=\"_ _44\"> </span>iscritto <span class=\"_ _44\"> </span>in <span class=\"_ _44\"> </span>contro<span class=\"_ _0\"></span>partita <span class=\"_ _44\"> </span>a <span class=\"_ _44\"> </span>riserva <span class=\"_ _44\"> </span>di <span class=\"_ _44\"> </span>Patrimonio <span class=\"_ _44\"> </span>netto<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>il <span class=\"_ _44\"> </span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _44\"> </span>derivante <span class=\"_ _44\"> </span>dal <span class=\"_ _44\"> </span>sorgere<span class=\"_ _254\"> </span></span></span>dell\u2019obb<span class=\"_ _0\"></span>ligazione <span class=\"_ _55\"> </span>e <span class=\"_ _56\"> </span>le <span class=\"_ _56\"> </span>eventuali <span class=\"_ _56\"> </span>successive <span class=\"_ _55\"> </span>varia<span class=\"_ _0\"></span>zioni <span class=\"_ _56\"> </span>dello <span class=\"_ _55\"> </span>stess<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>non <span class=\"_ _56\"> </span>dipen<span class=\"_ _0\"></span>denti <span class=\"_ _56\"> </span>dal <span class=\"_ _55\"> </span>sem<span class=\"_ _0\"></span>plice<span class=\"_ _254\"> </span>trascorrere del te<span class=\"_ _0\"></span>mpo;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>engono i<span class=\"_ _0\"></span>mputate a Patri<span class=\"_ _0\"></span>monio netto le<span class=\"_ _0\"></span> variazioni del<span class=\"_ _0\"></span> debito dipend<span class=\"_ _0\"></span>enti dallo scorrere<span class=\"_ _0\"></span> del tempo<span class=\"_ _254\"> </span></span></span>(dell\u2019attu<span class=\"_ _0\"></span>alizzazione dello Str<span class=\"_ _0\"></span>ike Price). <span class=\"ff2\"> <span class=\"_ _1\"> </span></span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22e\">Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>e passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _3c\"></span>commerciali, <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>li e <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>passivi<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22f\">correnti, <span class=\"_ _0\"></span>esse sono<span class=\"_ _0\"></span> isc<span class=\"_ _0\"></span>ritte <span class=\"_ _0\"></span>al valore<span class=\"_ _0\"></span> nomina<span class=\"_ _0\"></span>le ritenuto<span class=\"_ _0\"></span> rap<span class=\"_ _0\"></span>presentativo<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di estin<span class=\"_ _0\"></span>zione; s<span class=\"_ _0\"></span>i se<span class=\"_ _0\"></span>gnala c<span class=\"_ _0\"></span>he<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs230\">in tali voci non \u00e8 <span class=\"_ _0\"></span>presente u<span class=\"_ _0\"></span>na significativa c<span class=\"_ _0\"></span>omponente d<span class=\"_ _0\"></span>i finanziamento<span class=\"_ _0\"></span>.  </div>Strumenti finan<span class=\"_ _3\"></span>ziari derivati ed operazioni di c<span class=\"_ _3\"></span>opertura<span class=\"_ _254\"> </span> Gli  str<span class=\"_ _0\"></span>umenti <span class=\"_ _3d\"> </span>finanziar<span class=\"_ _0\"></span>i  d<span class=\"_ _0\"></span>erivati  s<span class=\"_ _0\"></span>ono <span class=\"_ _3d\"> </span>inizialm<span class=\"_ _0\"></span>ente <span class=\"_ _3d\"> </span>rilevati <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span><span class=\"ff7\">fair <span class=\"_ _3d\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>cui <span class=\"_ _3d\"> </span>sono <span class=\"_ _3d\"> </span>stipulati.<span class=\"_ _254\"> </span> Successivamente <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>periodica<span class=\"_ _0\"></span>mente <span class=\"_ _0\"></span>rivisto <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>sue <span class=\"_ _3c\"></span>variazioni <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>contabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto<span class=\"_ _254\"> </span> economico <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _4\"></span>dell<span class=\"_ _0\"></span>\u2019esercizio. <span class=\"_ _4\"></span>Sono<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>iscritti <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3e\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff1\"> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>passivit\u00e0<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span>quando <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>negativo. <span class=\"_ _3c\"></span>I <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _0\"></span>incorpora<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>separati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _3c\"></span>contratto <span class=\"_ _3c\"></span>primario <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>conta<span class=\"_ _0\"></span>bilizzati <span class=\"_ _3c\"></span>separatamente<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> quando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>imario <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>costituisce<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>vengo<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>soddisfatti <span class=\"_ _0\"></span>deter<span class=\"_ _0\"></span>minati<span class=\"_ _254\"> </span> criteri. <span class=\"_ _3c\"></span>Il <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>realizz<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>operazio<span class=\"_ _0\"></span>ni <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _3f\"></span>derivati <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>intento <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>copr<span class=\"_ _0\"></span>irsi <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>rischio<span class=\"_ _254\"> </span> derivante <span class=\"_ _54\"></span>dall\u2019o<span class=\"_ _0\"></span>scillazione <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>prezzi <span class=\"_ _54\"></span>delle <span class=\"_ _54\"></span>materie <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>ime, <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>tassi <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>interesse <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>cambi. <span class=\"_ _54\"></span>I <span class=\"_ _54\"></span>derivati <span class=\"_ _54\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> classificati, coer<span class=\"_ _0\"></span>entemente c<span class=\"_ _0\"></span>on quanto stabilito<span class=\"_ _0\"></span> dall\u2019IFRS 9, com<span class=\"_ _0\"></span>e strumenti di c<span class=\"_ _0\"></span>opertura quand<span class=\"_ _0\"></span>o:<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la <span class=\"_ _5b\"> </span>relazione  di <span class=\"_ _5b\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _50\"> </span>consiste <span class=\"_ _50\"> </span>solo <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>strumenti  di <span class=\"_ _5b\"> </span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _5b\"> </span>amm<span class=\"_ _0\"></span>issibili  ed <span class=\"_ _5b\"> </span>elementi  coperti<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>ammissibili; <span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">all\u2019inizio della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>opertura v<span class=\"_ _0\"></span>i \u00e8<span class=\"_ _0\"></span> una<span class=\"_ _0\"></span> des<span class=\"_ _0\"></span>ignazione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>documenta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>formale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>relaz<span class=\"_ _0\"></span>ione<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>di <span class=\"_ _54\"></span>copertura<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>obi<span class=\"_ _0\"></span>ettivi <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _54\"></span>nella <span class=\"_ _54\"></span>g<span class=\"_ _0\"></span>estione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>strate<span class=\"_ _0\"></span>gia <span class=\"_ _54\"></span>nell\u2019effettu<span class=\"_ _0\"></span>are <span class=\"_ _54\"></span>la<span class=\"_ _254\"> </span> copertura;<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>soddisfa <span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>tti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>quisiti <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>efficaci<span class=\"_ _0\"></span>a (<span class=\"_ _0\"></span>esistenza <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rapporto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>l\u2019elemento <span class=\"_ _3f\"></span>cope<span class=\"_ _0\"></span>rto <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strumento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>copertur<span class=\"_ _0\"></span>a, <span class=\"_ _3c\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>credito <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>preval<span class=\"_ _0\"></span>ente <span class=\"_ _3f\"></span>sull<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> valore risultanti<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dal rapport<span class=\"_ _0\"></span>o economico, il rapporto di copertura \u00e8 il medesimo di quello determinato<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dalla <span class=\"_ _55\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>dell\u2019elemento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>coperto <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>Gruppo <span class=\"_ _55\"> </span>effettivamente<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>copre <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>dalla <span class=\"_ _55\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>dello<span class=\"_ _254\"> </span> strumento <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>utilizza<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>effettiv<span class=\"_ _0\"></span>amente <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>copr<span class=\"_ _0\"></span>ire <span class=\"_ _54\"></span>tale <span class=\"_ _5a\"> </span>qu<span class=\"_ _0\"></span>antit\u00e0 <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>elemento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> coperto).<span class=\"_ _254\"> </span> Quando i <span class=\"_ _3\"></span>derivati di <span class=\"_ _3\"></span>copert<span class=\"_ _0\"></span>ura <span class=\"_ _3\"></span>coprono il <span class=\"_ _3\"></span>rischio di <span class=\"_ _3\"></span>vari<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del <span class=\"ff7\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> del <span class=\"_ _3\"></span>sotto<span class=\"_ _0\"></span>stante (<span class=\"ff7\">fair <span class=\"_ _3\"></span>value hedge<span class=\"ff1\">),<span class=\"_ _254\"> </span></span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff7\"><span class=\"ff1\"> </span></span></span></span>gli stessi sono rilevati al valore equo con imputaz<span class=\"_ _0\"></span>ione a conto economico degli effetti della variazione<span class=\"_ _0\"></span> di valore<span class=\"_ _254\"> </span> dello <span class=\"_ _54\"></span>strumento <span class=\"_ _54\"></span>volta <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>compe<span class=\"_ _0\"></span>nsare <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>variazione, <span class=\"_ _54\"></span>tipic<span class=\"_ _0\"></span>amente <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>egno <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontrario, <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sott<span class=\"_ _0\"></span>ostante<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs318\">coperto. Quando i derivati coprono il rischio di variazio<span class=\"_ _0\"></span>ne dei flussi di <span class=\"_ _3\"></span>cassa d<span class=\"_ _0\"></span>el sottostante (<span class=\"ff7\">cash flow hedge</span>),<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs283\">la <span class=\"_ _3d\"> </span>quota <span class=\"_ _3d\"> </span>e<span class=\"_ _0\"></span>fficace <span class=\"_ _3d\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>var<span class=\"_ _0\"></span>iazioni <span class=\"_ _3d\"> </span>del <span class=\"_ _55\"> </span><span class=\"ff7\">fair <span class=\"_ _3d\"> </span>valu<span class=\"_ _0\"></span>e</span>  d<span class=\"_ _0\"></span>ei <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>erivati <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _55\"> </span>inizialmente <span class=\"_ _55\"> </span>rilevata <span class=\"_ _3d\"> </span>a <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _3d\"> </span>netto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs319\">(contabilizza<span class=\"_ _0\"></span>ta <span class=\"_ _3d\"> </span>tra<span class=\"_ _0\"></span>mite <span class=\"_ _3d\"> </span>\u201c<span class=\"ff7\">oth<span class=\"_ _0\"></span>er <span class=\"_ _3d\"> </span>compr<span class=\"_ _0\"></span>ehensive <span class=\"_ _55\"> </span>income</span>\u201d) <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _55\"> </span>imputata <span class=\"_ _55\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>econom<span class=\"_ _0\"></span>ico<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs31a\">coerentemente a<span class=\"_ _0\"></span>gli effetti e<span class=\"_ _0\"></span>conomici prodotti<span class=\"_ _0\"></span> dall\u2019operaz<span class=\"_ _0\"></span>ione coperta.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs31b\">Le <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>riazioni  del <span class=\"_ _5b\"> </span><span class=\"ff7\">fai<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _50\"> </span>dei <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>erivati  che <span class=\"_ _5b\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>presentano  i <span class=\"_ _5b\"> </span>re<span class=\"_ _0\"></span>quisiti <span class=\"_ _50\"> </span>formali<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>essere <span class=\"_ _50\"> </span>considera<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs31c\">copertura ai fin<span class=\"_ _0\"></span>i IFRS sono rilevate<span class=\"_ _0\"></span> a conto econo<span class=\"_ _0\"></span>mico.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-730": {
   "value": "Attivit\u00e0 finanziarie non co<span class=\"_ _3\"></span>rrenti<span class=\"_ _254\"> </span> La <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprende <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>partecipazioni <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3f\"></span>collega<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutate <span class=\"_ _3f\"></span>con <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>meto<span class=\"_ _0\"></span>do <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>patrimonio <span class=\"_ _3f\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span> quelle <span class=\"_ _55\"> </span>in <span class=\"_ _3d\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>imprese, <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>quanto <span class=\"_ _55\"> </span>riportato <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>capitolo <span class=\"_ _55\"> </span>\u201cPrincipi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>consolid<span class=\"_ _0\"></span>amento <span class=\"_ _55\"> </span>ed <span class=\"_ _3d\"> </span>area <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span> consolidamento<span class=\"_ _0\"></span>\u201d. <span class=\"_ _4\"></span>La voce <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>prende <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>medio termine, <span class=\"_ _4\"></span>contr<span class=\"_ _0\"></span>ibuti <span class=\"_ _3\"></span>da ricevere, <span class=\"_ _4\"></span>depos<span class=\"_ _0\"></span>iti <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>uzionali<span class=\"_ _254\"> </span> e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>imilari, tutti <span class=\"_ _3\"></span>valutati al <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>valore nominale <span class=\"_ _3\"></span>che normalmente coincide <span class=\"_ _3\"></span>con il <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo. Per <span class=\"_ _3\"></span>ulteriori<span class=\"_ _254\"> </span> approfondim<span class=\"_ _0\"></span>enti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo<span class=\"_ _0\"></span> sotto riportato<span class=\"_ _254\"> </span> \u201cAttivit\u00e0 fina<span class=\"_ _0\"></span>nziarie (Non c<span class=\"_ _0\"></span>orrenti/Correnti)<span class=\"_ _0\"></span>\u201d.<span class=\"_ _254\"> </span>Attivit\u00e0 finanziarie (<span class=\"_ _3\"></span>Non correnti e correnti<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span> Le <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>devo<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _54\"></span>inizial<span class=\"_ _0\"></span>mente <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoz<span class=\"_ _0\"></span>iazione, <span class=\"_ _54\"></span>cio<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _54\"></span>quando <span class=\"_ _54\"> </span>il <span class=\"_ _54\"></span>G<span class=\"_ _0\"></span>ruppo<span class=\"_ _254\"> </span> diventa una pa<span class=\"_ _0\"></span>rte delle clau<span class=\"_ _0\"></span>sole contrattua<span class=\"_ _0\"></span>li dello strumento finan<span class=\"_ _0\"></span>ziario e devo<span class=\"_ _0\"></span>no essere classif<span class=\"_ _0\"></span>icate in base a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span> business <span class=\"_ _4\"></span>mod<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>poss<span class=\"_ _0\"></span>iede <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>cons<span class=\"_ _0\"></span>iderand<span class=\"_ _0\"></span>o <span class=\"_ _3e\"></span>i <span class=\"_ _4\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>queste <span class=\"_ _4\"></span>atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _4\"></span>L\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _4\"></span>preved<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> le seguenti ti<span class=\"_ _0\"></span>pologie di stru<span class=\"_ _0\"></span>menti finanz<span class=\"_ _0\"></span>iari in base alla<span class=\"_ _0\"></span> loro valuta<span class=\"_ _0\"></span>zione:<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valut<span class=\"_ _0\"></span>ate al cos<span class=\"_ _0\"></span>to ammortizzato;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico compl<span class=\"_ _0\"></span>essivo.<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>Inizialmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 finanziarie sono <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ilevate al <span class=\"_ _3\"></span>valore <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>quo (<span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\">), <span class=\"_ _3\"></span>au<span class=\"_ _0\"></span>mentato, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span>diverse <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>quelle <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>equo <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>conomico, <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>oner<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>cessori. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _3f\"></span>che <span class=\"_ _54\"></span>per<span class=\"_ _254\"> </span> valore  equo  si <span class=\"_ _50\"> </span>intende  il  valore  della  quotazione  dello  strumen<span class=\"_ _0\"></span>to  in <span class=\"_ _50\"> </span>un  mercato  attivo;  in <span class=\"_ _50\"> </span>mancanza  di<span class=\"_ _254\"> </span> quest\u2019ultimo <span class=\"_ _54\"></span>viene <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ato <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzando <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>tecnica<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>valutazione <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>prevede <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>tabilire <span class=\"_ _54\"></span>quale <span class=\"_ _54\"></span>prezzo<span class=\"_ _254\"> </span> avrebbe <span class=\"_ _3c\"></span>avuto <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>valutazione <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>libero <span class=\"_ _3f\"></span>scambio <span class=\"_ _3c\"></span>motivato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>normali <span class=\"_ _3c\"></span>consi<span class=\"_ _0\"></span>derazioni<span class=\"_ _254\"> </span>commerciali<span class=\"_ _0\"></span>. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>terminata <span class=\"_ _5a\"> </span>la <span class=\"_ _5b\"> </span>classif<span class=\"_ _0\"></span>icazione <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>oprie <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>dopo <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>rilevazion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> iniziale e, <span class=\"_ _3\"></span>ove adeguato e <span class=\"_ _3\"></span>consentito<span class=\"_ _0\"></span>, rivede <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>class<span class=\"_ _0\"></span>ificazione alla chiusura <span class=\"_ _3\"></span>di ciascun esercizio nel caso <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n cui<span class=\"_ _254\"> </span> venga mod<span class=\"_ _0\"></span>ificato <span class=\"_ _0\"></span>il pro<span class=\"_ _0\"></span>prio <span class=\"_ _0\"></span>modello d<span class=\"_ _0\"></span>i business.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>recuperabilit\u00e0<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>verificata s<span class=\"_ _0\"></span>econdo <span class=\"_ _0\"></span>i criter<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> previsti dall\u2019<span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>escritti s<span class=\"_ _0\"></span>uccessivamente. A<span class=\"_ _0\"></span>l mo<span class=\"_ _0\"></span>mento della <span class=\"_ _0\"></span>sottoscrizione<span class=\"_ _0\"></span>, si <span class=\"_ _0\"></span>considera s<span class=\"_ _0\"></span>e un <span class=\"_ _0\"></span>contratto<span class=\"_ _254\"> </span> contiene der<span class=\"_ _0\"></span>ivati implic<span class=\"_ _0\"></span>iti. I <span class=\"_ _0\"></span>derivati incorpora<span class=\"_ _0\"></span>ti in <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> dove l\u2019e<span class=\"_ _0\"></span>lemento prim<span class=\"_ _0\"></span>ario \u00e8 un<span class=\"_ _0\"></span>\u2019attivit\u00e0 fina<span class=\"_ _0\"></span>nziaria<span class=\"_ _254\"> </span> che <span class=\"_ _5a\"> </span>rientra <span class=\"_ _5a\"> </span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>dell\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>9 <span class=\"_ _5b\"> </span>non <span class=\"_ _5a\"> </span>devono<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>mai <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _5a\"> </span>sep<span class=\"_ _0\"></span>arati. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>finanziari<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>vengono <span class=\"_ _0\"></span>eliminate<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span>l b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>contrattu<span class=\"_ _0\"></span>ali su<span class=\"_ _0\"></span>i flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>i der<span class=\"_ _0\"></span>ivanti <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span> stesse.<span class=\"_ _254\"> </span> Le a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>finanziari<span class=\"_ _0\"></span>e valut<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>ammortizzato<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>quelle a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>possedute<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>dro d<span class=\"_ _0\"></span>i un<span class=\"_ _0\"></span> mod<span class=\"_ _0\"></span>ello<span class=\"_ _254\"> </span> di  b<span class=\"_ _0\"></span>usiness <span class=\"_ _3d\"> </span>avent<span class=\"_ _0\"></span>e <span class=\"_ _3d\"> </span>per  ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>racc<span class=\"_ _0\"></span>olta <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>tempo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>flussi <span class=\"_ _3d\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _3d\"> </span>rap<span class=\"_ _0\"></span>presentati <span class=\"_ _3d\"> </span>unicamen<span class=\"_ _0\"></span>te  d<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span> pagamenti <span class=\"_ _55\"> </span>del <span class=\"_ _3d\"> </span>capit<span class=\"_ _0\"></span>ale <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>dei <span class=\"_ _55\"> </span>relativi <span class=\"_ _55\"> </span>interessi <span class=\"_ _3d\"> </span>matu<span class=\"_ _0\"></span>rati. <span class=\"_ _3d\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>valutazione <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>al <span class=\"_ _55\"> </span>costo<span class=\"_ _254\"> </span> ammortizzato c<span class=\"_ _0\"></span>omporta l\u2019a<span class=\"_ _0\"></span>pplicazione<span class=\"_ _0\"></span> del metodo d<span class=\"_ _0\"></span>ell\u2019interesse eff<span class=\"_ _0\"></span>ettivo al netto<span class=\"_ _0\"></span> di ogni ac<span class=\"_ _0\"></span>cantonamento <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span> perdita d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re, tenen<span class=\"_ _0\"></span>do in<span class=\"_ _0\"></span> consideraz<span class=\"_ _0\"></span>ione le <span class=\"_ _0\"></span>prevedi<span class=\"_ _0\"></span>bili perdite<span class=\"_ _0\"></span> futu<span class=\"_ _0\"></span>re. Tale <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>sconto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> o premio di acquisto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ed includ<span class=\"_ _0\"></span>e le commissioni, che<span class=\"_ _0\"></span> sono una parte integrante<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del ta<span class=\"_ _0\"></span>sso di interesse effettivo e<span class=\"_ _254\"> </span> dei costi di<span class=\"_ _0\"></span> transazion<span class=\"_ _0\"></span>e. Gli <span class=\"_ _0\"></span>interessi, perta<span class=\"_ _0\"></span>nto, sono c<span class=\"_ _0\"></span>alcolati in<span class=\"_ _0\"></span> relazione al<span class=\"_ _0\"></span> valore <span class=\"_ _0\"></span>del denaro <span class=\"_ _0\"></span>nel tempo <span class=\"_ _0\"></span>ed al<span class=\"_ _254\"> </span> rischio di <span class=\"_ _3\"></span>credito associato allo strumento durante quel particolare <span class=\"_ _3\"></span>periodo di tempo. I <span class=\"_ _3\"></span>crediti e le <span class=\"_ _4\"></span>altr<span class=\"_ _0\"></span>e attivit\u00e0<span class=\"_ _254\"> </span> finanziarie <span class=\"_ _3c\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>costo <span class=\"_ _0\"></span>ammortiz<span class=\"_ _0\"></span>zato <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>presenta<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>nello <span class=\"_ _0\"></span>stato <span class=\"_ _3c\"></span>patrimonial<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>ndo<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> svalutazione. <span class=\"_ _0\"></span>Gli <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>ivi, gli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le perdit<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>u ca<span class=\"_ _0\"></span>mbi e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>perdite p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>di va<span class=\"_ _0\"></span>lore son<span class=\"_ _0\"></span>o rile<span class=\"_ _0\"></span>vati<span class=\"_ _254\"> </span> nel conto economic<span class=\"_ _0\"></span>o dell\u2019eser<span class=\"_ _0\"></span>cizio cos\u00ec come gli<span class=\"_ _0\"></span> eventuali uti<span class=\"_ _0\"></span>li o perdite da e<span class=\"_ _0\"></span>liminazione con<span class=\"_ _0\"></span>tabile.<span class=\"_ _254\"> </span> Le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5a\"> </span>equo <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>imputa<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>conto <span class=\"_ _5b\"> </span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>compless<span class=\"_ _0\"></span>ivo <span class=\"_ _5a\"> </span>sono <span class=\"_ _5b\"> </span>quelle<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> attivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _0\"></span>possedu<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>quadro <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _3c\"></span>modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _0\"></span>avente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>obi<span class=\"_ _0\"></span>ettivo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>raccolt<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>tempo<span class=\"_ _254\"> </span> di <span class=\"_ _0\"></span>flussi f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vano s<span class=\"_ _0\"></span>ia da<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitale ed<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>ressi <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>varie <span class=\"_ _0\"></span>scadenze <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>dalla<span class=\"_ _0\"></span> vend<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span> delle attivit\u00e0 in<span class=\"_ _0\"></span> questione. <span class=\"_ _0\"></span> Tali  attivit\u00e0 <span class=\"_ _50\"> </span>comportano  la  rilevazione  a <span class=\"_ _50\"> </span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>netto,  tra <span class=\"_ _50\"> </span>le  altre <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>omponenti  del  conto <span class=\"_ _50\"> </span>econom<span class=\"_ _0\"></span>ico<span class=\"_ _254\"> </span> complessivo, <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>variazio<span class=\"_ _0\"></span>ni del<span class=\"_ _0\"></span> <span class=\"ff7\">fair va<span class=\"_ _0\"></span>lue</span> d<span class=\"_ _0\"></span>ello str<span class=\"_ _0\"></span>umento. <span class=\"_ _0\"></span>L\u2019ammonta<span class=\"_ _0\"></span>re cumu<span class=\"_ _0\"></span>lato <span class=\"_ _0\"></span>delle var<span class=\"_ _0\"></span>iazioni d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span> equo, <span class=\"_ _54\"> </span>im<span class=\"_ _0\"></span>putato <span class=\"_ _5a\"> </span>nella <span class=\"_ _54\"></span>ris<span class=\"_ _0\"></span>erva <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _54\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>acc<span class=\"_ _0\"></span>oglie <span class=\"_ _54\"></span>le <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>componenti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dell\u2019ut<span class=\"_ _0\"></span>ile <span class=\"_ _54\"></span>complessi<span class=\"_ _0\"></span>vo, <span class=\"_ _5a\"> </span>\u00e8<span class=\"_ _254\"> </span> oggetto di reversal <span class=\"_ _0\"></span>a conto ec<span class=\"_ _0\"></span>onomico all\u2019atto<span class=\"_ _0\"></span> di eliminaz<span class=\"_ _0\"></span>ione contabile dello<span class=\"_ _0\"></span> strumento.  Le attivit\u00e0 <span class=\"_ _0\"></span>finanzia<span class=\"_ _0\"></span>rie che <span class=\"_ _0\"></span>non sono<span class=\"_ _0\"></span> valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo ammortiz<span class=\"_ _0\"></span>zato e/o <span class=\"_ _0\"></span>al valore <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>quo con <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>imputate<span class=\"_ _254\"> </span> a <span class=\"_ _54\"></span>conto <span class=\"_ _54\"> </span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _54\"></span>complessivo <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>equo, <span class=\"_ _54\"></span>ma <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>imputate <span class=\"_ _54\"> </span>nell\u2019<span class=\"_ _0\"></span>utile/perd<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span> dell\u2019esercizio.<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>momen<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>della <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _5b\"> </span>iniziale <span class=\"_ _5b\"> </span>l'entit\u00e0 <span class=\"_ _5b\"> </span>pu\u00f2 <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>esignare <span class=\"_ _5b\"> </span>irrevocabilme<span class=\"_ _0\"></span>nte<span class=\"_ _254\"> </span> l'attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria <span class=\"_ _3d\"> </span>come<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>valutata <span class=\"_ _55\"> </span>al <span class=\"ff7\">fair <span class=\"_ _3d\"> </span>valu<span class=\"_ _0\"></span>e</span> (valore <span class=\"_ _3d\"> </span>equo)<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>rilevato <span class=\"_ _55\"> </span>nell'utile/perdita <span class=\"_ _55\"> </span>d'esercizio. Sono<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> compresi <span class=\"_ _3f\"></span>tutti <span class=\"_ _3f\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>str<span class=\"_ _0\"></span>umenti <span class=\"_ _3f\"></span>derivati.<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Gli <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ili <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>dite <span class=\"_ _3f\"></span>nette, <span class=\"_ _3f\"></span>compr<span class=\"_ _0\"></span>esi <span class=\"_ _3f\"></span>i <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ividendi <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>nteressi <span class=\"_ _3f\"></span>ricevut<span class=\"_ _0\"></span>i,<span class=\"_ _254\"> </span> sono rilevati<span class=\"_ _0\"></span> nel conto economi<span class=\"_ _0\"></span>co dell\u2019esercizio.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>gli <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trument<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>natura<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>azion<span class=\"_ _0\"></span>aria <span class=\"_ _3f\"></span>devon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>essere <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>empre <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutati <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>value<span class=\"_ _0\"></span></span>, <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span> essendo  caratte<span class=\"_ _0\"></span>rizzati  da  flus<span class=\"_ _0\"></span>si  di  cassa  sicuri  e  cos<span class=\"_ _0\"></span>tanti,  non  sono  com<span class=\"_ _0\"></span>patibili  con  il  c<span class=\"_ _0\"></span>riterio  del  costo<span class=\"_ _254\"> </span> ammortizzato. <span class=\"_ _54\"></span>Lo <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>finanziar<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>rap<span class=\"_ _0\"></span>presenta <span class=\"_ _3f\"></span>capitale<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _54\"></span>che <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>dete<span class=\"_ _0\"></span>nuto <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>ragioni <span class=\"_ _3f\"></span>strate<span class=\"_ _0\"></span>giche <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span> non <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoziazione <span class=\"_ _54\"> </span>\u00e8 <span class=\"_ _54\"> </span>p<span class=\"_ _0\"></span>ertanto <span class=\"_ _5a\"> </span>valutato <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fair <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>variazioni <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>mputate <span class=\"_ _54\"></span>nel <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onto <span class=\"_ _54\"></span>economico<span class=\"_ _254\"> </span>complessivo. <span class=\"_ _3f\"></span>I <span class=\"_ _54\"></span>dividend<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>tali <span class=\"_ _3f\"></span>strumenti <span class=\"_ _54\"></span>vengono<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>imput<span class=\"_ _0\"></span>ati <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>economico, <span class=\"_ _3f\"></span>me<span class=\"_ _0\"></span>ntre <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>variazioni<span class=\"_ _254\"> </span> imputate nel con<span class=\"_ _0\"></span>to econom<span class=\"_ _0\"></span>ico complessivo non<span class=\"_ _0\"></span> potranno essere <span class=\"_ _0\"></span>riclassificate a c<span class=\"_ _0\"></span>onto economico. <span class=\"_ _0\"></span> Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _5b\"> </span>essere <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>pensate <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>l\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _5b\"> </span>derivante<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dalla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> compensazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>resentato nel <span class=\"_ _4\"></span>prosp<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimon<span class=\"_ _0\"></span>iale-finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>il Gruppo<span class=\"_ _254\"> </span> ha <span class=\"_ _4\"></span>corrente<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _3\"></span>legale <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>pensare <span class=\"_ _3\"></span>tali <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _4\"></span>e i<span class=\"_ _3\"></span>ntende regolare <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _3\"></span>su <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>nette <span class=\"_ _3\"></span>o <span class=\"_ _4\"></span>realizza<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span> l\u2019attivit\u00e0 e re<span class=\"_ _0\"></span>golare la passivi<span class=\"_ _0\"></span>t\u00e0 contemporaneam<span class=\"_ _0\"></span>ente.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-756": {
   "value": "Attivit\u00e0 finanziarie non co<span class=\"_ _3\"></span>rrenti<span class=\"_ _254\"> </span>La <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprende <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>partecipazioni <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3f\"></span>collega<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutate <span class=\"_ _3f\"></span>con <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>meto<span class=\"_ _0\"></span>do <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>patrimonio <span class=\"_ _3f\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>quelle <span class=\"_ _55\"> </span>in <span class=\"_ _3d\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>imprese, <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>quanto <span class=\"_ _55\"> </span>riportato <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>capitolo <span class=\"_ _55\"> </span>\u201cPrincipi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>consolid<span class=\"_ _0\"></span>amento <span class=\"_ _55\"> </span>ed <span class=\"_ _3d\"> </span>area <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span>consolidamento<span class=\"_ _0\"></span>\u201d. <span class=\"_ _4\"></span>La voce <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>prende <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>medio termine, <span class=\"_ _4\"></span>contr<span class=\"_ _0\"></span>ibuti <span class=\"_ _3\"></span>da ricevere, <span class=\"_ _4\"></span>depos<span class=\"_ _0\"></span>iti <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>uzionali<span class=\"_ _254\"> </span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>imilari, tutti <span class=\"_ _3\"></span>valutati al <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>valore nominale <span class=\"_ _3\"></span>che normalmente coincide <span class=\"_ _3\"></span>con il <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo. Per <span class=\"_ _3\"></span>ulteriori<span class=\"_ _254\"> </span>approfondim<span class=\"_ _0\"></span>enti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo<span class=\"_ _0\"></span> sotto riportato<span class=\"_ _254\"> </span>\u201cAttivit\u00e0 fina<span class=\"_ _0\"></span>nziarie (Non c<span class=\"_ _0\"></span>orrenti/Correnti)<span class=\"_ _0\"></span>\u201d.<span class=\"_ _254\"> </span> Rimanenze<span class=\"_ _254\"> </span>Le <span class=\"_ _54\"></span>rimane<span class=\"_ _0\"></span>nze <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>prodotti <span class=\"_ _5a\"> </span>ortofrut<span class=\"_ _0\"></span>ticoli, <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>ma<span class=\"_ _0\"></span>terie <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>rime, <span class=\"_ _54\"></span>sussid<span class=\"_ _0\"></span>iarie <span class=\"_ _54\"> </span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onsumo <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>al <span class=\"_ _5a\"> </span>minor<span class=\"_ _254\"> </span>valore <span class=\"_ _3c\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>costo <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>quisto <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fabbricaz<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>determinato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>secondo <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>configur<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>IFO, <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>realizzo <span class=\"_ _3c\"></span>desumibile <span class=\"_ _3c\"></span>dal <span class=\"_ _3c\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>data <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>chiusura <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>costo <span class=\"_ _3c\"></span>include <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>cessori <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>netto<span class=\"_ _254\"> </span>degli <span class=\"_ _3f\"></span>sconti <span class=\"_ _3f\"></span>comme<span class=\"_ _0\"></span>rciali <span class=\"_ _3f\"></span>e, <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>i <span class=\"_ _54\"></span>prodotti <span class=\"_ _3f\"></span>finiti <span class=\"_ _3f\"></span>o <span class=\"_ _54\"></span>in <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>rso <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>lavorazio<span class=\"_ _0\"></span>ne <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>fabbricaz<span class=\"_ _0\"></span>ione, <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nclude <span class=\"_ _3f\"></span>le<span class=\"_ _254\"> </span>materie <span class=\"_ _55\"> </span>p<span class=\"_ _3\"></span>rime, <span class=\"_ _55\"> </span>la <span class=\"_ _3d\"> </span>manod<span class=\"_ _0\"></span>opera <span class=\"_ _3d\"> </span>diretta <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>gli <span class=\"_ _3d\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>costi <span class=\"_ _55\"> </span>direttamente <span class=\"_ _3d\"> </span>i<span class=\"_ _0\"></span>mputabili <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3d\"> </span>produ<span class=\"_ _0\"></span>zione <span class=\"_ _3d\"> </span>oltr<span class=\"_ _0\"></span>e  a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span>ribaltamento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>costi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ind<span class=\"_ _0\"></span>iretti <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>produzione <span class=\"_ _5a\"> </span>rag<span class=\"_ _0\"></span>ionevolmente <span class=\"_ _5a\"> </span>riconduc<span class=\"_ _0\"></span>ibili <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>llo <span class=\"_ _5a\"> </span>svolgimento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _254\"> </span>produttive <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>cond<span class=\"_ _0\"></span>izioni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>utilizzo <span class=\"_ _3c\"></span>normale <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>capa<span class=\"_ _0\"></span>cit\u00e0 <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>uttiva. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>iscrizi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>eventu<span class=\"_ _0\"></span>almente<span class=\"_ _254\"> </span>rettificato <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecifico <span class=\"_ _3f\"></span>accantonam<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ner <span class=\"_ _3f\"></span>conto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>fenom<span class=\"_ _0\"></span>eni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>valutazione <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>obsole<span class=\"_ _0\"></span>scenza <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>lento rigiro che <span class=\"_ _0\"></span>possono eve<span class=\"_ _0\"></span>ntualmente interessa<span class=\"_ _0\"></span>re i materiali d<span class=\"_ _0\"></span>i imballo<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Attivit\u00e0 Biologiche (\u201cBiological<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>asset\u201d)<span class=\"_ _254\"> </span>La <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>Attivit\u00e0 <span class=\"_ _3c\"></span>Biolo<span class=\"_ _0\"></span>giche <span class=\"_ _3c\"></span>(\u201cBiolog<span class=\"_ _0\"></span>ical <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>sset\u201d) <span class=\"_ _3c\"></span>include <span class=\"_ _3c\"></span>frut<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>suo <span class=\"_ _3c\"></span>stadi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>matura<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>pianta <span class=\"_ _3c\"></span>(nel<span class=\"_ _254\"> </span>caso <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Gruppo, <span class=\"_ _3f\"></span>avocad<span class=\"_ _0\"></span>o) <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>viene <span class=\"_ _54\"></span>prodotta <span class=\"_ _3f\"></span>nelle <span class=\"_ _3f\"></span>aree <span class=\"_ _3f\"></span>agricole <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>Ors<span class=\"_ _0\"></span>ero. <span class=\"_ _3c\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>iologiche <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>applicabile lo IAS 41, secondo cui le rimanenze di <span class=\"_ _3\"></span>frutt<span class=\"_ _0\"></span>a sulla pianta devono essere misurate sulla base del <span class=\"ff7\">fair<span class=\"_ _254\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>netto <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sti<span class=\"_ _0\"></span>mati <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>vendita, <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>meno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span></span>fair<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\"> <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _54\"></span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>modo<span class=\"_ _254\"> </span></span>attendibile. Lo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>41<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ass<span class=\"_ _0\"></span>ume <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _4\"></span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _4\"></span>essere <span class=\"_ _3\"></span>misurato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attendibil<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>maggi<span class=\"_ _0\"></span>or <span class=\"_ _4\"></span>parte <span class=\"_ _3\"></span>dell<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span></span></span>attivit\u00e0 <span class=\"_ _3f\"></span>biologich<span class=\"_ _0\"></span>e, <span class=\"_ _3f\"></span>pur <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>tavia, <span class=\"_ _3f\"></span>qualora <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>mome<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>rilevazion<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _3c\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>dispo<span class=\"_ _0\"></span>nibile <span class=\"_ _3c\"></span>un <span class=\"_ _54\"></span>prezzo<span class=\"_ _254\"> </span>quotato in un mercato<span class=\"_ _0\"></span> attivo oppure le m<span class=\"_ _0\"></span>isurazioni alter<span class=\"_ _0\"></span>native del <span class=\"ff7\">fair value</span> ven<span class=\"_ _0\"></span>issero giudicate inatte<span class=\"_ _0\"></span>ndibili,<span class=\"_ _254\"> </span>in tal caso l'a<span class=\"_ _0\"></span>ttivit\u00e0 \u00e8 valuta<span class=\"_ _0\"></span>ta al costo<span class=\"_ _0\"></span> al netto di ammo<span class=\"_ _0\"></span>rtamenti accumulati<span class=\"_ _0\"></span> e perdite<span class=\"_ _0\"></span> di valore. Attivit\u00e0 finanziarie (<span class=\"_ _3\"></span>Non correnti e correnti<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span>Le <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>devo<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _54\"></span>inizial<span class=\"_ _0\"></span>mente <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoz<span class=\"_ _0\"></span>iazione, <span class=\"_ _54\"></span>cio<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _54\"></span>quando <span class=\"_ _54\"> </span>il <span class=\"_ _54\"></span>G<span class=\"_ _0\"></span>ruppo<span class=\"_ _254\"> </span>diventa una pa<span class=\"_ _0\"></span>rte delle clau<span class=\"_ _0\"></span>sole contrattua<span class=\"_ _0\"></span>li dello strumento finan<span class=\"_ _0\"></span>ziario e devo<span class=\"_ _0\"></span>no essere classif<span class=\"_ _0\"></span>icate in base a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span>business <span class=\"_ _4\"></span>mod<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>poss<span class=\"_ _0\"></span>iede <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>cons<span class=\"_ _0\"></span>iderand<span class=\"_ _0\"></span>o <span class=\"_ _3e\"></span>i <span class=\"_ _4\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>queste <span class=\"_ _4\"></span>atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _4\"></span>L\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _4\"></span>preved<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>le seguenti ti<span class=\"_ _0\"></span>pologie di stru<span class=\"_ _0\"></span>menti finanz<span class=\"_ _0\"></span>iari in base alla<span class=\"_ _0\"></span> loro valuta<span class=\"_ _0\"></span>zione:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valut<span class=\"_ _0\"></span>ate al cos<span class=\"_ _0\"></span>to ammortizzato;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico compl<span class=\"_ _0\"></span>essivo.<span class=\"_ _254\"> </span></span></span>Inizialmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 finanziarie sono <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ilevate al <span class=\"_ _3\"></span>valore <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>quo (<span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\">), <span class=\"_ _3\"></span>au<span class=\"_ _0\"></span>mentato, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0<span class=\"_ _254\"> </span></span></span>diverse <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>quelle <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>equo <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>conomico, <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>oner<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>cessori. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _3f\"></span>che <span class=\"_ _54\"></span>per<span class=\"_ _254\"> </span>valore  equo  si <span class=\"_ _50\"> </span>intende  il  valore  della  quotazione  dello  strumen<span class=\"_ _0\"></span>to  in <span class=\"_ _50\"> </span>un  mercato  attivo;  in <span class=\"_ _50\"> </span>mancanza  di<span class=\"_ _254\"> </span>quest\u2019ultimo <span class=\"_ _54\"></span>viene <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ato <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzando <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>tecnica<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>valutazione <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>prevede <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>tabilire <span class=\"_ _54\"></span>quale <span class=\"_ _54\"></span>prezzo<span class=\"_ _254\"> </span>avrebbe <span class=\"_ _3c\"></span>avuto <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>valutazione <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>libero <span class=\"_ _3f\"></span>scambio <span class=\"_ _3c\"></span>motivato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>normali <span class=\"_ _3c\"></span>consi<span class=\"_ _0\"></span>derazioni<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ad\">commerciali<span class=\"_ _0\"></span>. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>terminata <span class=\"_ _5a\"> </span>la <span class=\"_ _5b\"> </span>classif<span class=\"_ _0\"></span>icazione <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>oprie <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>dopo <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>rilevazion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ae\">iniziale e, <span class=\"_ _3\"></span>ove adeguato e <span class=\"_ _3\"></span>consentito<span class=\"_ _0\"></span>, rivede <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>class<span class=\"_ _0\"></span>ificazione alla chiusura <span class=\"_ _3\"></span>di ciascun esercizio nel caso <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n cui<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2af\">venga mod<span class=\"_ _0\"></span>ificato <span class=\"_ _0\"></span>il pro<span class=\"_ _0\"></span>prio <span class=\"_ _0\"></span>modello d<span class=\"_ _0\"></span>i business.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>recuperabilit\u00e0<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>verificata s<span class=\"_ _0\"></span>econdo <span class=\"_ _0\"></span>i criter<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b0\">previsti dall\u2019<span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>escritti s<span class=\"_ _0\"></span>uccessivamente. A<span class=\"_ _0\"></span>l mo<span class=\"_ _0\"></span>mento della <span class=\"_ _0\"></span>sottoscrizione<span class=\"_ _0\"></span>, si <span class=\"_ _0\"></span>considera s<span class=\"_ _0\"></span>e un <span class=\"_ _0\"></span>contratto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b1\">contiene der<span class=\"_ _0\"></span>ivati implic<span class=\"_ _0\"></span>iti. I <span class=\"_ _0\"></span>derivati incorpora<span class=\"_ _0\"></span>ti in <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> dove l\u2019e<span class=\"_ _0\"></span>lemento prim<span class=\"_ _0\"></span>ario \u00e8 un<span class=\"_ _0\"></span>\u2019attivit\u00e0 fina<span class=\"_ _0\"></span>nziaria<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b2\">che <span class=\"_ _5a\"> </span>rientra <span class=\"_ _5a\"> </span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>dell\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>9 <span class=\"_ _5b\"> </span>non <span class=\"_ _5a\"> </span>devono<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>mai <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _5a\"> </span>sep<span class=\"_ _0\"></span>arati. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>finanziari<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b3\">vengono <span class=\"_ _0\"></span>eliminate<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span>l b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>contrattu<span class=\"_ _0\"></span>ali su<span class=\"_ _0\"></span>i flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>i der<span class=\"_ _0\"></span>ivanti <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b4\">stesse.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b5\">Le a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>finanziari<span class=\"_ _0\"></span>e valut<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>ammortizzato<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>quelle a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>possedute<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>dro d<span class=\"_ _0\"></span>i un<span class=\"_ _0\"></span> mod<span class=\"_ _0\"></span>ello<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b6\">di  b<span class=\"_ _0\"></span>usiness <span class=\"_ _3d\"> </span>avent<span class=\"_ _0\"></span>e <span class=\"_ _3d\"> </span>per  ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>racc<span class=\"_ _0\"></span>olta <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>tempo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>flussi <span class=\"_ _3d\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _3d\"> </span>rap<span class=\"_ _0\"></span>presentati <span class=\"_ _3d\"> </span>unicamen<span class=\"_ _0\"></span>te  d<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b7\">pagamenti <span class=\"_ _55\"> </span>del <span class=\"_ _3d\"> </span>capit<span class=\"_ _0\"></span>ale <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>dei <span class=\"_ _55\"> </span>relativi <span class=\"_ _55\"> </span>interessi <span class=\"_ _3d\"> </span>matu<span class=\"_ _0\"></span>rati. <span class=\"_ _3d\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>valutazione <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>al <span class=\"_ _55\"> </span>costo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b8\">ammortizzato c<span class=\"_ _0\"></span>omporta l\u2019a<span class=\"_ _0\"></span>pplicazione<span class=\"_ _0\"></span> del metodo d<span class=\"_ _0\"></span>ell\u2019interesse eff<span class=\"_ _0\"></span>ettivo al netto<span class=\"_ _0\"></span> di ogni ac<span class=\"_ _0\"></span>cantonamento <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b9\">perdita d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re, tenen<span class=\"_ _0\"></span>do in<span class=\"_ _0\"></span> consideraz<span class=\"_ _0\"></span>ione le <span class=\"_ _0\"></span>prevedi<span class=\"_ _0\"></span>bili perdite<span class=\"_ _0\"></span> futu<span class=\"_ _0\"></span>re. Tale <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>sconto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ba\">o premio di acquisto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ed includ<span class=\"_ _0\"></span>e le commissioni, che<span class=\"_ _0\"></span> sono una parte integrante<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del ta<span class=\"_ _0\"></span>sso di interesse effettivo e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2bb\">dei costi di<span class=\"_ _0\"></span> transazion<span class=\"_ _0\"></span>e. Gli <span class=\"_ _0\"></span>interessi, perta<span class=\"_ _0\"></span>nto, sono c<span class=\"_ _0\"></span>alcolati in<span class=\"_ _0\"></span> relazione al<span class=\"_ _0\"></span> valore <span class=\"_ _0\"></span>del denaro <span class=\"_ _0\"></span>nel tempo <span class=\"_ _0\"></span>ed al<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2bc\">rischio di <span class=\"_ _3\"></span>credito associato allo strumento durante quel particolare <span class=\"_ _3\"></span>periodo di tempo. I <span class=\"_ _3\"></span>crediti e le <span class=\"_ _4\"></span>altr<span class=\"_ _0\"></span>e attivit\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2bd\">finanziarie <span class=\"_ _3c\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>costo <span class=\"_ _0\"></span>ammortiz<span class=\"_ _0\"></span>zato <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>presenta<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>nello <span class=\"_ _0\"></span>stato <span class=\"_ _3c\"></span>patrimonial<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>ndo<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2be\">svalutazione. <span class=\"_ _0\"></span>Gli <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>ivi, gli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le perdit<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>u ca<span class=\"_ _0\"></span>mbi e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>perdite p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>di va<span class=\"_ _0\"></span>lore son<span class=\"_ _0\"></span>o rile<span class=\"_ _0\"></span>vati<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2bf\">nel conto economic<span class=\"_ _0\"></span>o dell\u2019eser<span class=\"_ _0\"></span>cizio cos\u00ec come gli<span class=\"_ _0\"></span> eventuali uti<span class=\"_ _0\"></span>li o perdite da e<span class=\"_ _0\"></span>liminazione con<span class=\"_ _0\"></span>tabile.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c0\">Le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5a\"> </span>equo <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>imputa<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>conto <span class=\"_ _5b\"> </span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>compless<span class=\"_ _0\"></span>ivo <span class=\"_ _5a\"> </span>sono <span class=\"_ _5b\"> </span>quelle<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c1\">attivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _0\"></span>possedu<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>quadro <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _3c\"></span>modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _0\"></span>avente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>obi<span class=\"_ _0\"></span>ettivo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>raccolt<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>tempo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c2\">di <span class=\"_ _0\"></span>flussi f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vano s<span class=\"_ _0\"></span>ia da<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitale ed<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>ressi <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>varie <span class=\"_ _0\"></span>scadenze <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>dalla<span class=\"_ _0\"></span> vend<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c3\">delle attivit\u00e0 in<span class=\"_ _0\"></span> questione. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c4\">Tali  attivit\u00e0 <span class=\"_ _50\"> </span>comportano  la  rilevazione  a <span class=\"_ _50\"> </span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>netto,  tra <span class=\"_ _50\"> </span>le  altre <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>omponenti  del  conto <span class=\"_ _50\"> </span>econom<span class=\"_ _0\"></span>ico<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c5\">complessivo, <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>variazio<span class=\"_ _0\"></span>ni del<span class=\"_ _0\"></span> <span class=\"ff7\">fair va<span class=\"_ _0\"></span>lue</span> d<span class=\"_ _0\"></span>ello str<span class=\"_ _0\"></span>umento. <span class=\"_ _0\"></span>L\u2019ammonta<span class=\"_ _0\"></span>re cumu<span class=\"_ _0\"></span>lato <span class=\"_ _0\"></span>delle var<span class=\"_ _0\"></span>iazioni d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c6\">equo, <span class=\"_ _54\"> </span>im<span class=\"_ _0\"></span>putato <span class=\"_ _5a\"> </span>nella <span class=\"_ _54\"></span>ris<span class=\"_ _0\"></span>erva <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _54\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>acc<span class=\"_ _0\"></span>oglie <span class=\"_ _54\"></span>le <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>componenti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dell\u2019ut<span class=\"_ _0\"></span>ile <span class=\"_ _54\"></span>complessi<span class=\"_ _0\"></span>vo, <span class=\"_ _5a\"> </span>\u00e8<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c7\">oggetto di reversal <span class=\"_ _0\"></span>a conto ec<span class=\"_ _0\"></span>onomico all\u2019atto<span class=\"_ _0\"></span> di eliminaz<span class=\"_ _0\"></span>ione contabile dello<span class=\"_ _0\"></span> strumento.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c8\">Le attivit\u00e0 <span class=\"_ _0\"></span>finanzia<span class=\"_ _0\"></span>rie che <span class=\"_ _0\"></span>non sono<span class=\"_ _0\"></span> valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo ammortiz<span class=\"_ _0\"></span>zato e/o <span class=\"_ _0\"></span>al valore <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>quo con <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>imputate<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c9\">a <span class=\"_ _54\"></span>conto <span class=\"_ _54\"> </span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _54\"></span>complessivo <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>equo, <span class=\"_ _54\"></span>ma <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>imputate <span class=\"_ _54\"> </span>nell\u2019<span class=\"_ _0\"></span>utile/perd<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ca\">dell\u2019esercizio.<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>momen<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>della <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _5b\"> </span>iniziale <span class=\"_ _5b\"> </span>l'entit\u00e0 <span class=\"_ _5b\"> </span>pu\u00f2 <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>esignare <span class=\"_ _5b\"> </span>irrevocabilme<span class=\"_ _0\"></span>nte<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2cb\">l'attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria <span class=\"_ _3d\"> </span>come<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>valutata <span class=\"_ _55\"> </span>al <span class=\"ff7\">fair <span class=\"_ _3d\"> </span>valu<span class=\"_ _0\"></span>e</span> (valore <span class=\"_ _3d\"> </span>equo)<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>rilevato <span class=\"_ _55\"> </span>nell'utile/perdita <span class=\"_ _55\"> </span>d'esercizio. Sono<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2cc\">compresi <span class=\"_ _3f\"></span>tutti <span class=\"_ _3f\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>str<span class=\"_ _0\"></span>umenti <span class=\"_ _3f\"></span>derivati.<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Gli <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ili <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>dite <span class=\"_ _3f\"></span>nette, <span class=\"_ _3f\"></span>compr<span class=\"_ _0\"></span>esi <span class=\"_ _3f\"></span>i <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ividendi <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>nteressi <span class=\"_ _3f\"></span>ricevut<span class=\"_ _0\"></span>i,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2cd\">sono rilevati<span class=\"_ _0\"></span> nel conto economi<span class=\"_ _0\"></span>co dell\u2019esercizio.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ce\">Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>gli <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trument<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>natura<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>azion<span class=\"_ _0\"></span>aria <span class=\"_ _3f\"></span>devon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>essere <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>empre <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutati <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>value<span class=\"_ _0\"></span></span>, <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2cf\">essendo  caratte<span class=\"_ _0\"></span>rizzati  da  flus<span class=\"_ _0\"></span>si  di  cassa  sicuri  e  cos<span class=\"_ _0\"></span>tanti,  non  sono  com<span class=\"_ _0\"></span>patibili  con  il  c<span class=\"_ _0\"></span>riterio  del  costo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d0\">ammortizzato. <span class=\"_ _54\"></span>Lo <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>finanziar<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>rap<span class=\"_ _0\"></span>presenta <span class=\"_ _3f\"></span>capitale<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _54\"></span>che <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>dete<span class=\"_ _0\"></span>nuto <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>ragioni <span class=\"_ _3f\"></span>strate<span class=\"_ _0\"></span>giche <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d1\">non <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoziazione <span class=\"_ _54\"> </span>\u00e8 <span class=\"_ _54\"> </span>p<span class=\"_ _0\"></span>ertanto <span class=\"_ _5a\"> </span>valutato <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fair <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>variazioni <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>mputate <span class=\"_ _54\"></span>nel <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onto <span class=\"_ _54\"></span>economico<span class=\"_ _254\"> </span> </div>complessivo. <span class=\"_ _3f\"></span>I <span class=\"_ _54\"></span>dividend<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>tali <span class=\"_ _3f\"></span>strumenti <span class=\"_ _54\"></span>vengono<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>imput<span class=\"_ _0\"></span>ati <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>economico, <span class=\"_ _3f\"></span>me<span class=\"_ _0\"></span>ntre <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>variazioni<span class=\"_ _254\"> </span> imputate nel con<span class=\"_ _0\"></span>to econom<span class=\"_ _0\"></span>ico complessivo non<span class=\"_ _0\"></span> potranno essere <span class=\"_ _0\"></span>riclassificate a c<span class=\"_ _0\"></span>onto economico. <span class=\"_ _0\"></span> Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _5b\"> </span>essere <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>pensate <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>l\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _5b\"> </span>derivante<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dalla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> compensazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>resentato nel <span class=\"_ _4\"></span>prosp<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimon<span class=\"_ _0\"></span>iale-finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>il Gruppo<span class=\"_ _254\"> </span> ha <span class=\"_ _4\"></span>corrente<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _3\"></span>legale <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>pensare <span class=\"_ _3\"></span>tali <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _4\"></span>e i<span class=\"_ _3\"></span>ntende regolare <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _3\"></span>su <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>nette <span class=\"_ _3\"></span>o <span class=\"_ _4\"></span>realizza<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span> l\u2019attivit\u00e0 e re<span class=\"_ _0\"></span>golare la passivi<span class=\"_ _0\"></span>t\u00e0 contemporaneam<span class=\"_ _0\"></span>ente.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-773": {
   "value": "Attivit\u00e0 finanziarie non co<span class=\"_ _3\"></span>rrenti<span class=\"_ _254\"> </span>La <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprende <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>partecipazioni <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3f\"></span>collega<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutate <span class=\"_ _3f\"></span>con <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>meto<span class=\"_ _0\"></span>do <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>patrimonio <span class=\"_ _3f\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>quelle <span class=\"_ _55\"> </span>in <span class=\"_ _3d\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>imprese, <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>quanto <span class=\"_ _55\"> </span>riportato <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>capitolo <span class=\"_ _55\"> </span>\u201cPrincipi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>consolid<span class=\"_ _0\"></span>amento <span class=\"_ _55\"> </span>ed <span class=\"_ _3d\"> </span>area <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span>consolidamento<span class=\"_ _0\"></span>\u201d. <span class=\"_ _4\"></span>La voce <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>prende <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>medio termine, <span class=\"_ _4\"></span>contr<span class=\"_ _0\"></span>ibuti <span class=\"_ _3\"></span>da ricevere, <span class=\"_ _4\"></span>depos<span class=\"_ _0\"></span>iti <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>uzionali<span class=\"_ _254\"> </span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>imilari, tutti <span class=\"_ _3\"></span>valutati al <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>valore nominale <span class=\"_ _3\"></span>che normalmente coincide <span class=\"_ _3\"></span>con il <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo. Per <span class=\"_ _3\"></span>ulteriori<span class=\"_ _254\"> </span>approfondim<span class=\"_ _0\"></span>enti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo<span class=\"_ _0\"></span> sotto riportato<span class=\"_ _254\"> </span>\u201cAttivit\u00e0 fina<span class=\"_ _0\"></span>nziarie (Non c<span class=\"_ _0\"></span>orrenti/Correnti)<span class=\"_ _0\"></span>\u201d.<span class=\"_ _254\"> </span> Rimanenze<span class=\"_ _254\"> </span>Le <span class=\"_ _54\"></span>rimane<span class=\"_ _0\"></span>nze <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>prodotti <span class=\"_ _5a\"> </span>ortofrut<span class=\"_ _0\"></span>ticoli, <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>ma<span class=\"_ _0\"></span>terie <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>rime, <span class=\"_ _54\"></span>sussid<span class=\"_ _0\"></span>iarie <span class=\"_ _54\"> </span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onsumo <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>al <span class=\"_ _5a\"> </span>minor<span class=\"_ _254\"> </span>valore <span class=\"_ _3c\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>costo <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>quisto <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fabbricaz<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>determinato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>secondo <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>configur<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>IFO, <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>realizzo <span class=\"_ _3c\"></span>desumibile <span class=\"_ _3c\"></span>dal <span class=\"_ _3c\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>data <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>chiusura <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>costo <span class=\"_ _3c\"></span>include <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>cessori <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>netto<span class=\"_ _254\"> </span>degli <span class=\"_ _3f\"></span>sconti <span class=\"_ _3f\"></span>comme<span class=\"_ _0\"></span>rciali <span class=\"_ _3f\"></span>e, <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>i <span class=\"_ _54\"></span>prodotti <span class=\"_ _3f\"></span>finiti <span class=\"_ _3f\"></span>o <span class=\"_ _54\"></span>in <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>rso <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>lavorazio<span class=\"_ _0\"></span>ne <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>fabbricaz<span class=\"_ _0\"></span>ione, <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nclude <span class=\"_ _3f\"></span>le<span class=\"_ _254\"> </span>materie <span class=\"_ _55\"> </span>p<span class=\"_ _3\"></span>rime, <span class=\"_ _55\"> </span>la <span class=\"_ _3d\"> </span>manod<span class=\"_ _0\"></span>opera <span class=\"_ _3d\"> </span>diretta <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>gli <span class=\"_ _3d\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>costi <span class=\"_ _55\"> </span>direttamente <span class=\"_ _3d\"> </span>i<span class=\"_ _0\"></span>mputabili <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3d\"> </span>produ<span class=\"_ _0\"></span>zione <span class=\"_ _3d\"> </span>oltr<span class=\"_ _0\"></span>e  a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span>ribaltamento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>costi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ind<span class=\"_ _0\"></span>iretti <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>produzione <span class=\"_ _5a\"> </span>rag<span class=\"_ _0\"></span>ionevolmente <span class=\"_ _5a\"> </span>riconduc<span class=\"_ _0\"></span>ibili <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>llo <span class=\"_ _5a\"> </span>svolgimento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _254\"> </span>produttive <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>cond<span class=\"_ _0\"></span>izioni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>utilizzo <span class=\"_ _3c\"></span>normale <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>capa<span class=\"_ _0\"></span>cit\u00e0 <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>uttiva. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>iscrizi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>eventu<span class=\"_ _0\"></span>almente<span class=\"_ _254\"> </span>rettificato <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecifico <span class=\"_ _3f\"></span>accantonam<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ner <span class=\"_ _3f\"></span>conto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>fenom<span class=\"_ _0\"></span>eni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>valutazione <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>obsole<span class=\"_ _0\"></span>scenza <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>lento rigiro che <span class=\"_ _0\"></span>possono eve<span class=\"_ _0\"></span>ntualmente interessa<span class=\"_ _0\"></span>re i materiali d<span class=\"_ _0\"></span>i imballo<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Attivit\u00e0 Biologiche (\u201cBiological<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>asset\u201d)<span class=\"_ _254\"> </span>La <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>Attivit\u00e0 <span class=\"_ _3c\"></span>Biolo<span class=\"_ _0\"></span>giche <span class=\"_ _3c\"></span>(\u201cBiolog<span class=\"_ _0\"></span>ical <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>sset\u201d) <span class=\"_ _3c\"></span>include <span class=\"_ _3c\"></span>frut<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>suo <span class=\"_ _3c\"></span>stadi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>matura<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>pianta <span class=\"_ _3c\"></span>(nel<span class=\"_ _254\"> </span>caso <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Gruppo, <span class=\"_ _3f\"></span>avocad<span class=\"_ _0\"></span>o) <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>viene <span class=\"_ _54\"></span>prodotta <span class=\"_ _3f\"></span>nelle <span class=\"_ _3f\"></span>aree <span class=\"_ _3f\"></span>agricole <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>Ors<span class=\"_ _0\"></span>ero. <span class=\"_ _3c\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>iologiche <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>applicabile lo IAS 41, secondo cui le rimanenze di <span class=\"_ _3\"></span>frutt<span class=\"_ _0\"></span>a sulla pianta devono essere misurate sulla base del <span class=\"ff7\">fair<span class=\"_ _254\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>netto <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sti<span class=\"_ _0\"></span>mati <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>vendita, <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>meno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span></span>fair<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\"> <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _54\"></span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>modo<span class=\"_ _254\"> </span></span>attendibile. Lo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>41<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ass<span class=\"_ _0\"></span>ume <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _4\"></span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _4\"></span>essere <span class=\"_ _3\"></span>misurato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attendibil<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>maggi<span class=\"_ _0\"></span>or <span class=\"_ _4\"></span>parte <span class=\"_ _3\"></span>dell<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span></span></span>attivit\u00e0 <span class=\"_ _3f\"></span>biologich<span class=\"_ _0\"></span>e, <span class=\"_ _3f\"></span>pur <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>tavia, <span class=\"_ _3f\"></span>qualora <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>mome<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>rilevazion<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _3c\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>dispo<span class=\"_ _0\"></span>nibile <span class=\"_ _3c\"></span>un <span class=\"_ _54\"></span>prezzo<span class=\"_ _254\"> </span>quotato in un mercato<span class=\"_ _0\"></span> attivo oppure le m<span class=\"_ _0\"></span>isurazioni alter<span class=\"_ _0\"></span>native del <span class=\"ff7\">fair value</span> ven<span class=\"_ _0\"></span>issero giudicate inatte<span class=\"_ _0\"></span>ndibili,<span class=\"_ _254\"> </span>in tal caso l'a<span class=\"_ _0\"></span>ttivit\u00e0 \u00e8 valuta<span class=\"_ _0\"></span>ta al costo<span class=\"_ _0\"></span> al netto di ammo<span class=\"_ _0\"></span>rtamenti accumulati<span class=\"_ _0\"></span> e perdite<span class=\"_ _0\"></span> di valore. Attivit\u00e0 finanziarie (<span class=\"_ _3\"></span>Non correnti e correnti<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span>Le <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>devo<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _54\"></span>inizial<span class=\"_ _0\"></span>mente <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoz<span class=\"_ _0\"></span>iazione, <span class=\"_ _54\"></span>cio<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _54\"></span>quando <span class=\"_ _54\"> </span>il <span class=\"_ _54\"></span>G<span class=\"_ _0\"></span>ruppo<span class=\"_ _254\"> </span>diventa una pa<span class=\"_ _0\"></span>rte delle clau<span class=\"_ _0\"></span>sole contrattua<span class=\"_ _0\"></span>li dello strumento finan<span class=\"_ _0\"></span>ziario e devo<span class=\"_ _0\"></span>no essere classif<span class=\"_ _0\"></span>icate in base a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span>business <span class=\"_ _4\"></span>mod<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>poss<span class=\"_ _0\"></span>iede <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>cons<span class=\"_ _0\"></span>iderand<span class=\"_ _0\"></span>o <span class=\"_ _3e\"></span>i <span class=\"_ _4\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>queste <span class=\"_ _4\"></span>atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _4\"></span>L\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _4\"></span>preved<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>le seguenti ti<span class=\"_ _0\"></span>pologie di stru<span class=\"_ _0\"></span>menti finanz<span class=\"_ _0\"></span>iari in base alla<span class=\"_ _0\"></span> loro valuta<span class=\"_ _0\"></span>zione:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valut<span class=\"_ _0\"></span>ate al cos<span class=\"_ _0\"></span>to ammortizzato;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico compl<span class=\"_ _0\"></span>essivo.<span class=\"_ _254\"> </span></span></span>Inizialmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 finanziarie sono <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ilevate al <span class=\"_ _3\"></span>valore <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>quo (<span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\">), <span class=\"_ _3\"></span>au<span class=\"_ _0\"></span>mentato, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0<span class=\"_ _254\"> </span></span></span>diverse <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>quelle <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>equo <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>conomico, <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>oner<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>cessori. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _3f\"></span>che <span class=\"_ _54\"></span>per<span class=\"_ _254\"> </span>valore  equo  si <span class=\"_ _50\"> </span>intende  il  valore  della  quotazione  dello  strumen<span class=\"_ _0\"></span>to  in <span class=\"_ _50\"> </span>un  mercato  attivo;  in <span class=\"_ _50\"> </span>mancanza  di<span class=\"_ _254\"> </span>quest\u2019ultimo <span class=\"_ _54\"></span>viene <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ato <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzando <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>tecnica<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>valutazione <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>prevede <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>tabilire <span class=\"_ _54\"></span>quale <span class=\"_ _54\"></span>prezzo<span class=\"_ _254\"> </span>avrebbe <span class=\"_ _3c\"></span>avuto <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>valutazione <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>libero <span class=\"_ _3f\"></span>scambio <span class=\"_ _3c\"></span>motivato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>normali <span class=\"_ _3c\"></span>consi<span class=\"_ _0\"></span>derazioni<span class=\"_ _254\"> </span>commerciali<span class=\"_ _0\"></span>. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>terminata <span class=\"_ _5a\"> </span>la <span class=\"_ _5b\"> </span>classif<span class=\"_ _0\"></span>icazione <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>oprie <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>dopo <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>rilevazion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>iniziale e, <span class=\"_ _3\"></span>ove adeguato e <span class=\"_ _3\"></span>consentito<span class=\"_ _0\"></span>, rivede <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>class<span class=\"_ _0\"></span>ificazione alla chiusura <span class=\"_ _3\"></span>di ciascun esercizio nel caso <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n cui<span class=\"_ _254\"> </span>venga mod<span class=\"_ _0\"></span>ificato <span class=\"_ _0\"></span>il pro<span class=\"_ _0\"></span>prio <span class=\"_ _0\"></span>modello d<span class=\"_ _0\"></span>i business.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>recuperabilit\u00e0<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>verificata s<span class=\"_ _0\"></span>econdo <span class=\"_ _0\"></span>i criter<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>previsti dall\u2019<span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>escritti s<span class=\"_ _0\"></span>uccessivamente. A<span class=\"_ _0\"></span>l mo<span class=\"_ _0\"></span>mento della <span class=\"_ _0\"></span>sottoscrizione<span class=\"_ _0\"></span>, si <span class=\"_ _0\"></span>considera s<span class=\"_ _0\"></span>e un <span class=\"_ _0\"></span>contratto<span class=\"_ _254\"> </span>contiene der<span class=\"_ _0\"></span>ivati implic<span class=\"_ _0\"></span>iti. I <span class=\"_ _0\"></span>derivati incorpora<span class=\"_ _0\"></span>ti in <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> dove l\u2019e<span class=\"_ _0\"></span>lemento prim<span class=\"_ _0\"></span>ario \u00e8 un<span class=\"_ _0\"></span>\u2019attivit\u00e0 fina<span class=\"_ _0\"></span>nziaria<span class=\"_ _254\"> </span>che <span class=\"_ _5a\"> </span>rientra <span class=\"_ _5a\"> </span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>dell\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>9 <span class=\"_ _5b\"> </span>non <span class=\"_ _5a\"> </span>devono<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>mai <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _5a\"> </span>sep<span class=\"_ _0\"></span>arati. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>finanziari<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>vengono <span class=\"_ _0\"></span>eliminate<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span>l b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>contrattu<span class=\"_ _0\"></span>ali su<span class=\"_ _0\"></span>i flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>i der<span class=\"_ _0\"></span>ivanti <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span>stesse.<span class=\"_ _254\"> </span>Le a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>finanziari<span class=\"_ _0\"></span>e valut<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>ammortizzato<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>quelle a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>possedute<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>dro d<span class=\"_ _0\"></span>i un<span class=\"_ _0\"></span> mod<span class=\"_ _0\"></span>ello<span class=\"_ _254\"> </span>di  b<span class=\"_ _0\"></span>usiness <span class=\"_ _3d\"> </span>avent<span class=\"_ _0\"></span>e <span class=\"_ _3d\"> </span>per  ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>racc<span class=\"_ _0\"></span>olta <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>tempo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>flussi <span class=\"_ _3d\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _3d\"> </span>rap<span class=\"_ _0\"></span>presentati <span class=\"_ _3d\"> </span>unicamen<span class=\"_ _0\"></span>te  d<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>pagamenti <span class=\"_ _55\"> </span>del <span class=\"_ _3d\"> </span>capit<span class=\"_ _0\"></span>ale <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>dei <span class=\"_ _55\"> </span>relativi <span class=\"_ _55\"> </span>interessi <span class=\"_ _3d\"> </span>matu<span class=\"_ _0\"></span>rati. <span class=\"_ _3d\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>valutazione <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>al <span class=\"_ _55\"> </span>costo<span class=\"_ _254\"> </span>ammortizzato c<span class=\"_ _0\"></span>omporta l\u2019a<span class=\"_ _0\"></span>pplicazione<span class=\"_ _0\"></span> del metodo d<span class=\"_ _0\"></span>ell\u2019interesse eff<span class=\"_ _0\"></span>ettivo al netto<span class=\"_ _0\"></span> di ogni ac<span class=\"_ _0\"></span>cantonamento <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>perdita d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re, tenen<span class=\"_ _0\"></span>do in<span class=\"_ _0\"></span> consideraz<span class=\"_ _0\"></span>ione le <span class=\"_ _0\"></span>prevedi<span class=\"_ _0\"></span>bili perdite<span class=\"_ _0\"></span> futu<span class=\"_ _0\"></span>re. Tale <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>sconto<span class=\"_ _254\"> </span>o premio di acquisto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ed includ<span class=\"_ _0\"></span>e le commissioni, che<span class=\"_ _0\"></span> sono una parte integrante<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del ta<span class=\"_ _0\"></span>sso di interesse effettivo e<span class=\"_ _254\"> </span>dei costi di<span class=\"_ _0\"></span> transazion<span class=\"_ _0\"></span>e. Gli <span class=\"_ _0\"></span>interessi, perta<span class=\"_ _0\"></span>nto, sono c<span class=\"_ _0\"></span>alcolati in<span class=\"_ _0\"></span> relazione al<span class=\"_ _0\"></span> valore <span class=\"_ _0\"></span>del denaro <span class=\"_ _0\"></span>nel tempo <span class=\"_ _0\"></span>ed al<span class=\"_ _254\"> </span>rischio di <span class=\"_ _3\"></span>credito associato allo strumento durante quel particolare <span class=\"_ _3\"></span>periodo di tempo. I <span class=\"_ _3\"></span>crediti e le <span class=\"_ _4\"></span>altr<span class=\"_ _0\"></span>e attivit\u00e0<span class=\"_ _254\"> </span>finanziarie <span class=\"_ _3c\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>costo <span class=\"_ _0\"></span>ammortiz<span class=\"_ _0\"></span>zato <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>presenta<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>nello <span class=\"_ _0\"></span>stato <span class=\"_ _3c\"></span>patrimonial<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>ndo<span class=\"_ _254\"> </span>svalutazione. <span class=\"_ _0\"></span>Gli <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>ivi, gli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le perdit<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>u ca<span class=\"_ _0\"></span>mbi e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>perdite p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>di va<span class=\"_ _0\"></span>lore son<span class=\"_ _0\"></span>o rile<span class=\"_ _0\"></span>vati<span class=\"_ _254\"> </span>nel conto economic<span class=\"_ _0\"></span>o dell\u2019eser<span class=\"_ _0\"></span>cizio cos\u00ec come gli<span class=\"_ _0\"></span> eventuali uti<span class=\"_ _0\"></span>li o perdite da e<span class=\"_ _0\"></span>liminazione con<span class=\"_ _0\"></span>tabile.<span class=\"_ _254\"> </span>Le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5a\"> </span>equo <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>imputa<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>conto <span class=\"_ _5b\"> </span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>compless<span class=\"_ _0\"></span>ivo <span class=\"_ _5a\"> </span>sono <span class=\"_ _5b\"> </span>quelle<span class=\"_ _254\"> </span>attivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _0\"></span>possedu<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>quadro <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _3c\"></span>modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _0\"></span>avente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>obi<span class=\"_ _0\"></span>ettivo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>raccolt<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>tempo<span class=\"_ _254\"> </span>di <span class=\"_ _0\"></span>flussi f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vano s<span class=\"_ _0\"></span>ia da<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitale ed<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>ressi <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>varie <span class=\"_ _0\"></span>scadenze <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>dalla<span class=\"_ _0\"></span> vend<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span>delle attivit\u00e0 in<span class=\"_ _0\"></span> questione. Tali  attivit\u00e0 <span class=\"_ _50\"> </span>comportano  la  rilevazione  a <span class=\"_ _50\"> </span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>netto,  tra <span class=\"_ _50\"> </span>le  altre <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>omponenti  del  conto <span class=\"_ _50\"> </span>econom<span class=\"_ _0\"></span>ico<span class=\"_ _254\"> </span>complessivo, <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>variazio<span class=\"_ _0\"></span>ni del<span class=\"_ _0\"></span> <span class=\"ff7\">fair va<span class=\"_ _0\"></span>lue</span> d<span class=\"_ _0\"></span>ello str<span class=\"_ _0\"></span>umento. <span class=\"_ _0\"></span>L\u2019ammonta<span class=\"_ _0\"></span>re cumu<span class=\"_ _0\"></span>lato <span class=\"_ _0\"></span>delle var<span class=\"_ _0\"></span>iazioni d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span>equo, <span class=\"_ _54\"> </span>im<span class=\"_ _0\"></span>putato <span class=\"_ _5a\"> </span>nella <span class=\"_ _54\"></span>ris<span class=\"_ _0\"></span>erva <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _54\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>acc<span class=\"_ _0\"></span>oglie <span class=\"_ _54\"></span>le <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>componenti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dell\u2019ut<span class=\"_ _0\"></span>ile <span class=\"_ _54\"></span>complessi<span class=\"_ _0\"></span>vo, <span class=\"_ _5a\"> </span>\u00e8<span class=\"_ _254\"> </span>oggetto di reversal <span class=\"_ _0\"></span>a conto ec<span class=\"_ _0\"></span>onomico all\u2019atto<span class=\"_ _0\"></span> di eliminaz<span class=\"_ _0\"></span>ione contabile dello<span class=\"_ _0\"></span> strumento. Le attivit\u00e0 <span class=\"_ _0\"></span>finanzia<span class=\"_ _0\"></span>rie che <span class=\"_ _0\"></span>non sono<span class=\"_ _0\"></span> valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo ammortiz<span class=\"_ _0\"></span>zato e/o <span class=\"_ _0\"></span>al valore <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>quo con <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>imputate<span class=\"_ _254\"> </span>a <span class=\"_ _54\"></span>conto <span class=\"_ _54\"> </span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _54\"></span>complessivo <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>equo, <span class=\"_ _54\"></span>ma <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>imputate <span class=\"_ _54\"> </span>nell\u2019<span class=\"_ _0\"></span>utile/perd<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span>dell\u2019esercizio.<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>momen<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>della <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _5b\"> </span>iniziale <span class=\"_ _5b\"> </span>l'entit\u00e0 <span class=\"_ _5b\"> </span>pu\u00f2 <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>esignare <span class=\"_ _5b\"> </span>irrevocabilme<span class=\"_ _0\"></span>nte<span class=\"_ _254\"> </span>l'attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria <span class=\"_ _3d\"> </span>come<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>valutata <span class=\"_ _55\"> </span>al <span class=\"ff7\">fair <span class=\"_ _3d\"> </span>valu<span class=\"_ _0\"></span>e</span> (valore <span class=\"_ _3d\"> </span>equo)<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>rilevato <span class=\"_ _55\"> </span>nell'utile/perdita <span class=\"_ _55\"> </span>d'esercizio. Sono<span class=\"_ _254\"> </span>compresi <span class=\"_ _3f\"></span>tutti <span class=\"_ _3f\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>str<span class=\"_ _0\"></span>umenti <span class=\"_ _3f\"></span>derivati.<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Gli <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ili <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>dite <span class=\"_ _3f\"></span>nette, <span class=\"_ _3f\"></span>compr<span class=\"_ _0\"></span>esi <span class=\"_ _3f\"></span>i <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ividendi <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>nteressi <span class=\"_ _3f\"></span>ricevut<span class=\"_ _0\"></span>i,<span class=\"_ _254\"> </span>sono rilevati<span class=\"_ _0\"></span> nel conto economi<span class=\"_ _0\"></span>co dell\u2019esercizio.<span class=\"_ _254\"> </span>Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>gli <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trument<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>natura<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>azion<span class=\"_ _0\"></span>aria <span class=\"_ _3f\"></span>devon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>essere <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>empre <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutati <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>value<span class=\"_ _0\"></span></span>, <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span>essendo  caratte<span class=\"_ _0\"></span>rizzati  da  flus<span class=\"_ _0\"></span>si  di  cassa  sicuri  e  cos<span class=\"_ _0\"></span>tanti,  non  sono  com<span class=\"_ _0\"></span>patibili  con  il  c<span class=\"_ _0\"></span>riterio  del  costo<span class=\"_ _254\"> </span>ammortizzato. <span class=\"_ _54\"></span>Lo <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>finanziar<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>rap<span class=\"_ _0\"></span>presenta <span class=\"_ _3f\"></span>capitale<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _54\"></span>che <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>dete<span class=\"_ _0\"></span>nuto <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>ragioni <span class=\"_ _3f\"></span>strate<span class=\"_ _0\"></span>giche <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>non <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoziazione <span class=\"_ _54\"> </span>\u00e8 <span class=\"_ _54\"> </span>p<span class=\"_ _0\"></span>ertanto <span class=\"_ _5a\"> </span>valutato <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fair <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>variazioni <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>mputate <span class=\"_ _54\"></span>nel <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onto <span class=\"_ _54\"></span>economico<span class=\"_ _254\"> </span>complessivo. <span class=\"_ _3f\"></span>I <span class=\"_ _54\"></span>dividend<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>tali <span class=\"_ _3f\"></span>strumenti <span class=\"_ _54\"></span>vengono<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>imput<span class=\"_ _0\"></span>ati <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>economico, <span class=\"_ _3f\"></span>me<span class=\"_ _0\"></span>ntre <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>variazioni<span class=\"_ _254\"> </span> imputate nel con<span class=\"_ _0\"></span>to econom<span class=\"_ _0\"></span>ico complessivo non<span class=\"_ _0\"></span> potranno essere <span class=\"_ _0\"></span>riclassificate a c<span class=\"_ _0\"></span>onto economico. <span class=\"_ _0\"></span> Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _5b\"> </span>essere <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>pensate <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>l\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _5b\"> </span>derivante<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dalla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> compensazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>resentato nel <span class=\"_ _4\"></span>prosp<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimon<span class=\"_ _0\"></span>iale-finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>il Gruppo<span class=\"_ _254\"> </span> ha <span class=\"_ _4\"></span>corrente<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _3\"></span>legale <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>pensare <span class=\"_ _3\"></span>tali <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _4\"></span>e i<span class=\"_ _3\"></span>ntende regolare <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _3\"></span>su <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>nette <span class=\"_ _3\"></span>o <span class=\"_ _4\"></span>realizza<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span> l\u2019attivit\u00e0 e re<span class=\"_ _0\"></span>golare la passivi<span class=\"_ _0\"></span>t\u00e0 contemporaneam<span class=\"_ _0\"></span>ente.<span class=\"_ _254\"> </span>RELAZIONE F<span class=\"_ _0\"></span>INANZIARIA<span class=\"_ _0\"></span> 2023<span class=\"_ _254\"> </span>I <span class=\"_ _5b\"> </span>dati <span class=\"_ _5b\"> </span>relativi <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _5b\"> </span>no<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>correnti <span class=\"_ _5b\"> </span>possed<span class=\"_ _0\"></span>ute <span class=\"_ _5a\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>dismissione, <span class=\"_ _5b\"> </span>i <span class=\"_ _50\"> </span>gruppi <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>dismissi<span class=\"_ _0\"></span>one <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>attivit\u00e0<span class=\"_ _254\"> </span>operative <span class=\"_ _3c\"></span>cessate <span class=\"_ _3c\"></span>vengono <span class=\"_ _3c\"></span>presentati <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>due <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecifiche <span class=\"_ _3c\"></span>voci <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>patri<span class=\"_ _0\"></span>moniale-finanz<span class=\"_ _0\"></span>iaria: <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _254\"> </span>possedute per la v<span class=\"_ _0\"></span>endita e p<span class=\"_ _0\"></span>assivit\u00e0 direttame<span class=\"_ _0\"></span>nte correl<span class=\"_ _0\"></span>ate alle attivit\u00e0 poss<span class=\"_ _0\"></span>edute per la vend<span class=\"_ _0\"></span>ita. Con <span class=\"_ _4\"></span>esclus<span class=\"_ _0\"></span>ivo <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>ferimento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>perative <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>essate, i<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _4\"></span>econom<span class=\"_ _0\"></span>ici <span class=\"_ _4\"></span>netti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>esse <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>seguiti nel<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>more<span class=\"_ _254\"> </span>del <span class=\"_ _4\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>dismissione,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>plusvalenze/minusval<span class=\"_ _0\"></span>enze <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _4\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dismissio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>stessa<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>corrispondenti<span class=\"_ _254\"> </span>dati <span class=\"_ _56\"> </span>comparativi <span class=\"_ _56\"> </span>dell\u2019esercizio/pe<span class=\"_ _0\"></span>riodo <span class=\"_ _56\"> </span>precedente <span class=\"_ _56\"> </span>vengono <span class=\"_ _55\"> </span>p<span class=\"_ _0\"></span>resentati <span class=\"_ _56\"> </span>in <span class=\"_ _55\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _56\"> </span>specifica <span class=\"_ _56\"> </span>voce <span class=\"_ _55\"> </span>del <span class=\"_ _56\"> </span>conto<span class=\"_ _254\"> </span>economico: \u201cUtile<span class=\"_ _0\"></span>/perdita <span class=\"_ _0\"></span>da attivit\u00e0 opera<span class=\"_ _0\"></span>tive cessate<span class=\"_ _0\"></span>\u201d. Passivit\u00e0 finanziarie<span class=\"_ _254\"> </span>Le <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>classificate <span class=\"_ _3c\"></span>come <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>mortizzato <span class=\"_ _3c\"></span>o <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>equo <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>var<span class=\"_ _0\"></span>iazioni<span class=\"_ _254\"> </span>imputate a <span class=\"_ _4\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>econo<span class=\"_ _0\"></span>mico. Una <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _0\"></span>ria viene <span class=\"_ _4\"></span>cla<span class=\"_ _0\"></span>ssificata al <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>quo <span class=\"_ _3\"></span>con v<span class=\"_ _3\"></span>ariazioni imputate<span class=\"_ _254\"> </span>a conto <span class=\"_ _3\"></span>economico quando \u00e8 posseduta per <span class=\"_ _3\"></span>la negoziazione, rappres<span class=\"_ _0\"></span>enta un <span class=\"_ _3\"></span>derivato o \u00e8 <span class=\"_ _3\"></span>designata come tale al<span class=\"_ _254\"> </span>momento <span class=\"_ _50\"> </span>della  rilevazione  iniziale. <span class=\"_ _5b\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>passivit\u00e0 <span class=\"_ _50\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _50\"> </span>al  f<span class=\"_ _3\"></span>air  v<span class=\"_ _3\"></span>alue <span class=\"_ _50\"> </span>con  variazioni  imputate <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>conto<span class=\"_ _254\"> </span>economico <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>valutate <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>fair <span class=\"_ _3f\"></span>value <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>eventuali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>variazion<span class=\"_ _0\"></span>i, <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>presi <span class=\"_ _3c\"></span>gli <span class=\"_ _3f\"></span>inter<span class=\"_ _0\"></span>essi <span class=\"_ _3c\"></span>passivi<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>rilevate <span class=\"_ _3f\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _56\"> </span>ec<span class=\"_ _0\"></span>onomico. <span class=\"_ _56\"> </span>Le <span class=\"_ _57\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _56\"> </span>passivit\u00e0 <span class=\"_ _57\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _56\"> </span>so<span class=\"_ _0\"></span>no <span class=\"_ _56\"> </span>valutate<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>successi<span class=\"_ _0\"></span>vamente <span class=\"_ _56\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _56\"> </span>costo <span class=\"_ _57\"> </span>ammortizza<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span>utilizzando <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>criterio<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ell\u2019interesse <span class=\"_ _54\"></span>effetti<span class=\"_ _0\"></span>vo. <span class=\"_ _3f\"></span>Gli<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>teressi <span class=\"_ _54\"></span>passivi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>gli <span class=\"_ _54\"></span>utili/perd<span class=\"_ _0\"></span>ite <span class=\"_ _54\"></span>su <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ambi <span class=\"_ _3f\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>rilevati <span class=\"_ _54\"></span>a<span class=\"_ _254\"> </span>conto economic<span class=\"_ _0\"></span>o, cos\u00ec com<span class=\"_ _0\"></span>e gli eventuali ut<span class=\"_ _0\"></span>ili o perdite der<span class=\"_ _0\"></span>ivanti dall\u2019elim<span class=\"_ _0\"></span>inazione<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Il Gruppo proced<span class=\"_ _0\"></span>e all\u2019elim<span class=\"_ _0\"></span>inazione d<span class=\"_ _0\"></span>i una passivit\u00e0 fi<span class=\"_ _0\"></span>nanziaria <span class=\"_ _0\"></span>quando l\u2019obbligaz<span class=\"_ _0\"></span>ione specificata<span class=\"_ _0\"></span> nel contratto<span class=\"_ _254\"> </span>\u00e8 stata ademp<span class=\"_ _0\"></span>iuta o cancella<span class=\"_ _0\"></span>ta. Le <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanzia<span class=\"_ _0\"></span>rie <span class=\"_ _54\"></span>sono <span class=\"_ _54\"> </span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _54\"></span>nelle <span class=\"_ _54\"> </span>voc<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>debiti <span class=\"_ _5a\"> </span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>corrent<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti, <span class=\"_ _54\"></span>altre <span class=\"_ _5a\"> </span>passivit\u00e0 <span class=\"_ _54\"></span>no<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>correnti, d<span class=\"_ _0\"></span>ebiti commercial<span class=\"_ _0\"></span>i, passivit\u00e0 fisc<span class=\"_ _0\"></span>ali ed altre p<span class=\"_ _0\"></span>assivit\u00e0 correnti.<span class=\"_ _0\"></span> Per quant<span class=\"_ _0\"></span>o riguarda i<span class=\"_ _0\"></span> debiti finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _254\"> </span>non correnti <span class=\"_ _0\"></span>e correnti<span class=\"_ _0\"></span> essi <span class=\"_ _0\"></span>comprendono i <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>obbligazionari, <span class=\"_ _0\"></span>i finanzia<span class=\"_ _0\"></span>menti b<span class=\"_ _0\"></span>ancari, gli sc<span class=\"_ _0\"></span>operti di <span class=\"_ _0\"></span>conto<span class=\"_ _254\"> </span>corrente, le passivit\u00e0 verso altri finanzia<span class=\"_ _0\"></span>tori (quali leasing, factoring e debiti secondo IFRS 16), le passivit\u00e0 per<span class=\"_ _254\"> </span>strumenti der<span class=\"_ _0\"></span>ivati di copertu<span class=\"_ _0\"></span>ra e per saldo prezzo <span class=\"_ _0\"></span>su acquisizioni<span class=\"_ _0\"></span>. I <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3\"></span>finanziari, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezi<span class=\"_ _0\"></span>one <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati, <span class=\"_ _3\"></span>sono ril<span class=\"_ _3\"></span>eva<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>iniz<span class=\"_ _0\"></span>ialmente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo che <span class=\"_ _4\"></span>appross<span class=\"_ _0\"></span>ima <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value,<span class=\"_ _254\"> </span>al <span class=\"_ _3c\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>sostenuti <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>perazione. <span class=\"_ _3f\"></span>Successiva<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>iscritti <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>costo <span class=\"_ _3f\"></span>ammortiz<span class=\"_ _0\"></span>zato <span class=\"_ _3c\"></span>portand<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>l\u2019eventuale<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> il <span class=\"_ _3c\"></span>costo <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rimborso <span class=\"_ _3c\"></span>lungo <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>durata <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _254\"> </span>utilizzando il m<span class=\"_ _0\"></span>etodo del ta<span class=\"_ _0\"></span>sso di interesse effe<span class=\"_ _0\"></span>ttivo. I finanz<span class=\"_ _0\"></span>iamenti sono cla<span class=\"_ _0\"></span>ssificati tra<span class=\"_ _0\"></span> le passivit\u00e0 correnti<span class=\"_ _0\"></span> a<span class=\"_ _254\"> </span>meno <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>abb<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span>ritto <span class=\"_ _3c\"></span>incond<span class=\"_ _0\"></span>izionato <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferire <span class=\"_ _3c\"></span>l\u2019e<span class=\"_ _0\"></span>stinzione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>tale <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>alme<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>dod<span class=\"_ _0\"></span>ici<span class=\"_ _254\"> </span>mesi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>opo <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>data <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iferimen<span class=\"_ _0\"></span>to. <span class=\"_ _0\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>leasing<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _3c\"></span>sec<span class=\"_ _0\"></span>ondo <span class=\"_ _0\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>rimand<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>merito <span class=\"_ _50\"> </span>alla  v<span class=\"_ _3\"></span>alutazione<span class=\"_ _0\"></span>, <span class=\"_ _5b\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>paragrafo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cL<span class=\"_ _0\"></span>easing\u201d <span class=\"_ _50\"> </span>delle  p<span class=\"_ _3\"></span>resenti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cNote  illustrative\u201d, <span class=\"_ _50\"> </span>mentre <span class=\"_ _50\"> </span>per  i <span class=\"_ _5b\"> </span>derivati  al<span class=\"_ _254\"> </span> paragrafo \u201cStr<span class=\"_ _0\"></span>umenti finanz<span class=\"_ _0\"></span>iari derivati ed ope<span class=\"_ _0\"></span>razioni d<span class=\"_ _0\"></span>i copertura\u201d.<span class=\"_ _254\"> </span>Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>e passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _3c\"></span>commerciali, <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>li e <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>passivi<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _254\"> </span> correnti, <span class=\"_ _0\"></span>esse sono<span class=\"_ _0\"></span> isc<span class=\"_ _0\"></span>ritte <span class=\"_ _0\"></span>al valore<span class=\"_ _0\"></span> nomina<span class=\"_ _0\"></span>le ritenuto<span class=\"_ _0\"></span> rap<span class=\"_ _0\"></span>presentativo<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di estin<span class=\"_ _0\"></span>zione; s<span class=\"_ _0\"></span>i se<span class=\"_ _0\"></span>gnala c<span class=\"_ _0\"></span>he<span class=\"_ _254\"> </span> in tali voci non \u00e8 <span class=\"_ _0\"></span>presente u<span class=\"_ _0\"></span>na significativa c<span class=\"_ _0\"></span>omponente d<span class=\"_ _0\"></span>i finanziamento<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-780": {
   "value": "Attivit\u00e0 finanziarie non co<span class=\"_ _3\"></span>rrenti<span class=\"_ _254\"> </span>La <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omprende <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>partecipazioni <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3f\"></span>collega<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutate <span class=\"_ _3f\"></span>con <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>meto<span class=\"_ _0\"></span>do <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>patrimonio <span class=\"_ _3f\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>quelle <span class=\"_ _55\"> </span>in <span class=\"_ _3d\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>imprese, <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>quanto <span class=\"_ _55\"> </span>riportato <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>capitolo <span class=\"_ _55\"> </span>\u201cPrincipi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>consolid<span class=\"_ _0\"></span>amento <span class=\"_ _55\"> </span>ed <span class=\"_ _3d\"> </span>area <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span>consolidamento<span class=\"_ _0\"></span>\u201d. <span class=\"_ _4\"></span>La voce <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>prende <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>medio termine, <span class=\"_ _4\"></span>contr<span class=\"_ _0\"></span>ibuti <span class=\"_ _3\"></span>da ricevere, <span class=\"_ _4\"></span>depos<span class=\"_ _0\"></span>iti <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>uzionali<span class=\"_ _254\"> </span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>imilari, tutti <span class=\"_ _3\"></span>valutati al <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>valore nominale <span class=\"_ _3\"></span>che normalmente coincide <span class=\"_ _3\"></span>con il <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo. Per <span class=\"_ _3\"></span>ulteriori<span class=\"_ _254\"> </span>approfondim<span class=\"_ _0\"></span>enti sulla loro iscrizione e valutazione si rimanda a quanto riportato nel paragrafo<span class=\"_ _0\"></span> sotto riportato<span class=\"_ _254\"> </span>\u201cAttivit\u00e0 fina<span class=\"_ _0\"></span>nziarie (Non c<span class=\"_ _0\"></span>orrenti/Correnti)<span class=\"_ _0\"></span>\u201d.<span class=\"_ _254\"> </span> Rimanenze<span class=\"_ _254\"> </span>Le <span class=\"_ _54\"></span>rimane<span class=\"_ _0\"></span>nze <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>prodotti <span class=\"_ _5a\"> </span>ortofrut<span class=\"_ _0\"></span>ticoli, <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>ma<span class=\"_ _0\"></span>terie <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>rime, <span class=\"_ _54\"></span>sussid<span class=\"_ _0\"></span>iarie <span class=\"_ _54\"> </span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onsumo <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>al <span class=\"_ _5a\"> </span>minor<span class=\"_ _254\"> </span>valore <span class=\"_ _3c\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>costo <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>quisto <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fabbricaz<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>determinato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>secondo <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>configur<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>IFO, <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>realizzo <span class=\"_ _3c\"></span>desumibile <span class=\"_ _3c\"></span>dal <span class=\"_ _3c\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>data <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>chiusura <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>costo <span class=\"_ _3c\"></span>include <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>cessori <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>netto<span class=\"_ _254\"> </span>degli <span class=\"_ _3f\"></span>sconti <span class=\"_ _3f\"></span>comme<span class=\"_ _0\"></span>rciali <span class=\"_ _3f\"></span>e, <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>i <span class=\"_ _54\"></span>prodotti <span class=\"_ _3f\"></span>finiti <span class=\"_ _3f\"></span>o <span class=\"_ _54\"></span>in <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>rso <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>lavorazio<span class=\"_ _0\"></span>ne <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>fabbricaz<span class=\"_ _0\"></span>ione, <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nclude <span class=\"_ _3f\"></span>le<span class=\"_ _254\"> </span>materie <span class=\"_ _55\"> </span>p<span class=\"_ _3\"></span>rime, <span class=\"_ _55\"> </span>la <span class=\"_ _3d\"> </span>manod<span class=\"_ _0\"></span>opera <span class=\"_ _3d\"> </span>diretta <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>gli <span class=\"_ _3d\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>costi <span class=\"_ _55\"> </span>direttamente <span class=\"_ _3d\"> </span>i<span class=\"_ _0\"></span>mputabili <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3d\"> </span>produ<span class=\"_ _0\"></span>zione <span class=\"_ _3d\"> </span>oltr<span class=\"_ _0\"></span>e  a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span>ribaltamento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>costi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ind<span class=\"_ _0\"></span>iretti <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>produzione <span class=\"_ _5a\"> </span>rag<span class=\"_ _0\"></span>ionevolmente <span class=\"_ _5a\"> </span>riconduc<span class=\"_ _0\"></span>ibili <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>llo <span class=\"_ _5a\"> </span>svolgimento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _254\"> </span>produttive <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>cond<span class=\"_ _0\"></span>izioni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>utilizzo <span class=\"_ _3c\"></span>normale <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>capa<span class=\"_ _0\"></span>cit\u00e0 <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>uttiva. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>iscrizi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>eventu<span class=\"_ _0\"></span>almente<span class=\"_ _254\"> </span>rettificato <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecifico <span class=\"_ _3f\"></span>accantonam<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ner <span class=\"_ _3f\"></span>conto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>fenom<span class=\"_ _0\"></span>eni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>valutazione <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>obsole<span class=\"_ _0\"></span>scenza <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>lento rigiro che <span class=\"_ _0\"></span>possono eve<span class=\"_ _0\"></span>ntualmente interessa<span class=\"_ _0\"></span>re i materiali d<span class=\"_ _0\"></span>i imballo<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Attivit\u00e0 Biologiche (\u201cBiological<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>asset\u201d)<span class=\"_ _254\"> </span>La <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>Attivit\u00e0 <span class=\"_ _3c\"></span>Biolo<span class=\"_ _0\"></span>giche <span class=\"_ _3c\"></span>(\u201cBiolog<span class=\"_ _0\"></span>ical <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>sset\u201d) <span class=\"_ _3c\"></span>include <span class=\"_ _3c\"></span>frut<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>suo <span class=\"_ _3c\"></span>stadi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>matura<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>pianta <span class=\"_ _3c\"></span>(nel<span class=\"_ _254\"> </span>caso <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Gruppo, <span class=\"_ _3f\"></span>avocad<span class=\"_ _0\"></span>o) <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>viene <span class=\"_ _54\"></span>prodotta <span class=\"_ _3f\"></span>nelle <span class=\"_ _3f\"></span>aree <span class=\"_ _3f\"></span>agricole <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>Ors<span class=\"_ _0\"></span>ero. <span class=\"_ _3c\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>iologiche <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>applicabile lo IAS 41, secondo cui le rimanenze di <span class=\"_ _3\"></span>frutt<span class=\"_ _0\"></span>a sulla pianta devono essere misurate sulla base del <span class=\"ff7\">fair<span class=\"_ _254\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>netto <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sti<span class=\"_ _0\"></span>mati <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>vendita, <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>meno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span></span>fair<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\"> <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _54\"></span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>modo<span class=\"_ _254\"> </span></span>attendibile. Lo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>41<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ass<span class=\"_ _0\"></span>ume <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _4\"></span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _4\"></span>essere <span class=\"_ _3\"></span>misurato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attendibil<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>maggi<span class=\"_ _0\"></span>or <span class=\"_ _4\"></span>parte <span class=\"_ _3\"></span>dell<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span></span></span>attivit\u00e0 <span class=\"_ _3f\"></span>biologich<span class=\"_ _0\"></span>e, <span class=\"_ _3f\"></span>pur <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>tavia, <span class=\"_ _3f\"></span>qualora <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>mome<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>rilevazion<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _3c\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>dispo<span class=\"_ _0\"></span>nibile <span class=\"_ _3c\"></span>un <span class=\"_ _54\"></span>prezzo<span class=\"_ _254\"> </span>quotato in un mercato<span class=\"_ _0\"></span> attivo oppure le m<span class=\"_ _0\"></span>isurazioni alter<span class=\"_ _0\"></span>native del <span class=\"ff7\">fair value</span> ven<span class=\"_ _0\"></span>issero giudicate inatte<span class=\"_ _0\"></span>ndibili,<span class=\"_ _254\"> </span>in tal caso l'a<span class=\"_ _0\"></span>ttivit\u00e0 \u00e8 valuta<span class=\"_ _0\"></span>ta al costo<span class=\"_ _0\"></span> al netto di ammo<span class=\"_ _0\"></span>rtamenti accumulati<span class=\"_ _0\"></span> e perdite<span class=\"_ _0\"></span> di valore. Attivit\u00e0 finanziarie (<span class=\"_ _3\"></span>Non correnti e correnti<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span>Le <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>devo<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _54\"></span>inizial<span class=\"_ _0\"></span>mente <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoz<span class=\"_ _0\"></span>iazione, <span class=\"_ _54\"></span>cio<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _54\"></span>quando <span class=\"_ _54\"> </span>il <span class=\"_ _54\"></span>G<span class=\"_ _0\"></span>ruppo<span class=\"_ _254\"> </span>diventa una pa<span class=\"_ _0\"></span>rte delle clau<span class=\"_ _0\"></span>sole contrattua<span class=\"_ _0\"></span>li dello strumento finan<span class=\"_ _0\"></span>ziario e devo<span class=\"_ _0\"></span>no essere classif<span class=\"_ _0\"></span>icate in base a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span>business <span class=\"_ _4\"></span>mod<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>poss<span class=\"_ _0\"></span>iede <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>cons<span class=\"_ _0\"></span>iderand<span class=\"_ _0\"></span>o <span class=\"_ _3e\"></span>i <span class=\"_ _4\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>queste <span class=\"_ _4\"></span>atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _4\"></span>L\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _4\"></span>preved<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>le seguenti ti<span class=\"_ _0\"></span>pologie di stru<span class=\"_ _0\"></span>menti finanz<span class=\"_ _0\"></span>iari in base alla<span class=\"_ _0\"></span> loro valuta<span class=\"_ _0\"></span>zione:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie valut<span class=\"_ _0\"></span>ate al cos<span class=\"_ _0\"></span>to ammortizzato;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al valor<span class=\"_ _0\"></span>e equo con va<span class=\"_ _0\"></span>riazioni im<span class=\"_ _0\"></span>putate a conto ec<span class=\"_ _0\"></span>onomico compl<span class=\"_ _0\"></span>essivo.<span class=\"_ _254\"> </span></span></span>Inizialmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 finanziarie sono <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ilevate al <span class=\"_ _3\"></span>valore <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>quo (<span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\">), <span class=\"_ _3\"></span>au<span class=\"_ _0\"></span>mentato, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0<span class=\"_ _254\"> </span></span></span>diverse <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>quelle <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>equo <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>conomico, <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>oner<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>cessori. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _3f\"></span>che <span class=\"_ _54\"></span>per<span class=\"_ _254\"> </span>valore  equo  si <span class=\"_ _50\"> </span>intende  il  valore  della  quotazione  dello  strumen<span class=\"_ _0\"></span>to  in <span class=\"_ _50\"> </span>un  mercato  attivo;  in <span class=\"_ _50\"> </span>mancanza  di<span class=\"_ _254\"> </span>quest\u2019ultimo <span class=\"_ _54\"></span>viene <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ato <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzando <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>tecnica<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>valutazione <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>prevede <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>tabilire <span class=\"_ _54\"></span>quale <span class=\"_ _54\"></span>prezzo<span class=\"_ _254\"> </span>avrebbe <span class=\"_ _3c\"></span>avuto <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>valutazione <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>libero <span class=\"_ _3f\"></span>scambio <span class=\"_ _3c\"></span>motivato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>normali <span class=\"_ _3c\"></span>consi<span class=\"_ _0\"></span>derazioni<span class=\"_ _254\"> </span>commerciali<span class=\"_ _0\"></span>. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>terminata <span class=\"_ _5a\"> </span>la <span class=\"_ _5b\"> </span>classif<span class=\"_ _0\"></span>icazione <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>oprie <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>dopo <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>rilevazion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>iniziale e, <span class=\"_ _3\"></span>ove adeguato e <span class=\"_ _3\"></span>consentito<span class=\"_ _0\"></span>, rivede <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>class<span class=\"_ _0\"></span>ificazione alla chiusura <span class=\"_ _3\"></span>di ciascun esercizio nel caso <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n cui<span class=\"_ _254\"> </span>venga mod<span class=\"_ _0\"></span>ificato <span class=\"_ _0\"></span>il pro<span class=\"_ _0\"></span>prio <span class=\"_ _0\"></span>modello d<span class=\"_ _0\"></span>i business.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>recuperabilit\u00e0<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>verificata s<span class=\"_ _0\"></span>econdo <span class=\"_ _0\"></span>i criter<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>previsti dall\u2019<span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>escritti s<span class=\"_ _0\"></span>uccessivamente. A<span class=\"_ _0\"></span>l mo<span class=\"_ _0\"></span>mento della <span class=\"_ _0\"></span>sottoscrizione<span class=\"_ _0\"></span>, si <span class=\"_ _0\"></span>considera s<span class=\"_ _0\"></span>e un <span class=\"_ _0\"></span>contratto<span class=\"_ _254\"> </span>contiene der<span class=\"_ _0\"></span>ivati implic<span class=\"_ _0\"></span>iti. I <span class=\"_ _0\"></span>derivati incorpora<span class=\"_ _0\"></span>ti in <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> dove l\u2019e<span class=\"_ _0\"></span>lemento prim<span class=\"_ _0\"></span>ario \u00e8 un<span class=\"_ _0\"></span>\u2019attivit\u00e0 fina<span class=\"_ _0\"></span>nziaria<span class=\"_ _254\"> </span>che <span class=\"_ _5a\"> </span>rientra <span class=\"_ _5a\"> </span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>dell\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>9 <span class=\"_ _5b\"> </span>non <span class=\"_ _5a\"> </span>devono<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>mai <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _5a\"> </span>sep<span class=\"_ _0\"></span>arati. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>finanziari<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>vengono <span class=\"_ _0\"></span>eliminate<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span>l b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>contrattu<span class=\"_ _0\"></span>ali su<span class=\"_ _0\"></span>i flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>i der<span class=\"_ _0\"></span>ivanti <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span>stesse.<span class=\"_ _254\"> </span>Le a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>finanziari<span class=\"_ _0\"></span>e valut<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>ammortizzato<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>quelle a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>possedute<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>dro d<span class=\"_ _0\"></span>i un<span class=\"_ _0\"></span> mod<span class=\"_ _0\"></span>ello<span class=\"_ _254\"> </span>di  b<span class=\"_ _0\"></span>usiness <span class=\"_ _3d\"> </span>avent<span class=\"_ _0\"></span>e <span class=\"_ _3d\"> </span>per  ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>racc<span class=\"_ _0\"></span>olta <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>tempo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>flussi <span class=\"_ _3d\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _3d\"> </span>rap<span class=\"_ _0\"></span>presentati <span class=\"_ _3d\"> </span>unicamen<span class=\"_ _0\"></span>te  d<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>pagamenti <span class=\"_ _55\"> </span>del <span class=\"_ _3d\"> </span>capit<span class=\"_ _0\"></span>ale <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>dei <span class=\"_ _55\"> </span>relativi <span class=\"_ _55\"> </span>interessi <span class=\"_ _3d\"> </span>matu<span class=\"_ _0\"></span>rati. <span class=\"_ _3d\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>valutazione <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>al <span class=\"_ _55\"> </span>costo<span class=\"_ _254\"> </span>ammortizzato c<span class=\"_ _0\"></span>omporta l\u2019a<span class=\"_ _0\"></span>pplicazione<span class=\"_ _0\"></span> del metodo d<span class=\"_ _0\"></span>ell\u2019interesse eff<span class=\"_ _0\"></span>ettivo al netto<span class=\"_ _0\"></span> di ogni ac<span class=\"_ _0\"></span>cantonamento <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>perdita d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re, tenen<span class=\"_ _0\"></span>do in<span class=\"_ _0\"></span> consideraz<span class=\"_ _0\"></span>ione le <span class=\"_ _0\"></span>prevedi<span class=\"_ _0\"></span>bili perdite<span class=\"_ _0\"></span> futu<span class=\"_ _0\"></span>re. Tale <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>sconto<span class=\"_ _254\"> </span>o premio di acquisto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ed includ<span class=\"_ _0\"></span>e le commissioni, che<span class=\"_ _0\"></span> sono una parte integrante<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del ta<span class=\"_ _0\"></span>sso di interesse effettivo e<span class=\"_ _254\"> </span>dei costi di<span class=\"_ _0\"></span> transazion<span class=\"_ _0\"></span>e. Gli <span class=\"_ _0\"></span>interessi, perta<span class=\"_ _0\"></span>nto, sono c<span class=\"_ _0\"></span>alcolati in<span class=\"_ _0\"></span> relazione al<span class=\"_ _0\"></span> valore <span class=\"_ _0\"></span>del denaro <span class=\"_ _0\"></span>nel tempo <span class=\"_ _0\"></span>ed al<span class=\"_ _254\"> </span>rischio di <span class=\"_ _3\"></span>credito associato allo strumento durante quel particolare <span class=\"_ _3\"></span>periodo di tempo. I <span class=\"_ _3\"></span>crediti e le <span class=\"_ _4\"></span>altr<span class=\"_ _0\"></span>e attivit\u00e0<span class=\"_ _254\"> </span>finanziarie <span class=\"_ _3c\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>costo <span class=\"_ _0\"></span>ammortiz<span class=\"_ _0\"></span>zato <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>presenta<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>nello <span class=\"_ _0\"></span>stato <span class=\"_ _3c\"></span>patrimonial<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>ndo<span class=\"_ _254\"> </span>svalutazione. <span class=\"_ _0\"></span>Gli <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>ivi, gli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le perdit<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>u ca<span class=\"_ _0\"></span>mbi e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>perdite p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>di va<span class=\"_ _0\"></span>lore son<span class=\"_ _0\"></span>o rile<span class=\"_ _0\"></span>vati<span class=\"_ _254\"> </span>nel conto economic<span class=\"_ _0\"></span>o dell\u2019eser<span class=\"_ _0\"></span>cizio cos\u00ec come gli<span class=\"_ _0\"></span> eventuali uti<span class=\"_ _0\"></span>li o perdite da e<span class=\"_ _0\"></span>liminazione con<span class=\"_ _0\"></span>tabile.<span class=\"_ _254\"> </span>Le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finan<span class=\"_ _0\"></span>ziarie <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5a\"> </span>equo <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>imputa<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>conto <span class=\"_ _5b\"> </span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>compless<span class=\"_ _0\"></span>ivo <span class=\"_ _5a\"> </span>sono <span class=\"_ _5b\"> </span>quelle<span class=\"_ _254\"> </span>attivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _0\"></span>possedu<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>quadro <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _3c\"></span>modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _0\"></span>avente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>obi<span class=\"_ _0\"></span>ettivo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>raccolt<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>tempo<span class=\"_ _254\"> </span>di <span class=\"_ _0\"></span>flussi f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vano s<span class=\"_ _0\"></span>ia da<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apitale ed<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>ressi <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>varie <span class=\"_ _0\"></span>scadenze <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>dalla<span class=\"_ _0\"></span> vend<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span>delle attivit\u00e0 in<span class=\"_ _0\"></span> questione. Tali  attivit\u00e0 <span class=\"_ _50\"> </span>comportano  la  rilevazione  a <span class=\"_ _50\"> </span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>netto,  tra <span class=\"_ _50\"> </span>le  altre <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>omponenti  del  conto <span class=\"_ _50\"> </span>econom<span class=\"_ _0\"></span>ico<span class=\"_ _254\"> </span>complessivo, <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>variazio<span class=\"_ _0\"></span>ni del<span class=\"_ _0\"></span> <span class=\"ff7\">fair va<span class=\"_ _0\"></span>lue</span> d<span class=\"_ _0\"></span>ello str<span class=\"_ _0\"></span>umento. <span class=\"_ _0\"></span>L\u2019ammonta<span class=\"_ _0\"></span>re cumu<span class=\"_ _0\"></span>lato <span class=\"_ _0\"></span>delle var<span class=\"_ _0\"></span>iazioni d<span class=\"_ _0\"></span>i valo<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span>equo, <span class=\"_ _54\"> </span>im<span class=\"_ _0\"></span>putato <span class=\"_ _5a\"> </span>nella <span class=\"_ _54\"></span>ris<span class=\"_ _0\"></span>erva <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _54\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>acc<span class=\"_ _0\"></span>oglie <span class=\"_ _54\"></span>le <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>componenti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dell\u2019ut<span class=\"_ _0\"></span>ile <span class=\"_ _54\"></span>complessi<span class=\"_ _0\"></span>vo, <span class=\"_ _5a\"> </span>\u00e8<span class=\"_ _254\"> </span>oggetto di reversal <span class=\"_ _0\"></span>a conto ec<span class=\"_ _0\"></span>onomico all\u2019atto<span class=\"_ _0\"></span> di eliminaz<span class=\"_ _0\"></span>ione contabile dello<span class=\"_ _0\"></span> strumento. Le attivit\u00e0 <span class=\"_ _0\"></span>finanzia<span class=\"_ _0\"></span>rie che <span class=\"_ _0\"></span>non sono<span class=\"_ _0\"></span> valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo ammortiz<span class=\"_ _0\"></span>zato e/o <span class=\"_ _0\"></span>al valore <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>quo con <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>imputate<span class=\"_ _254\"> </span>a <span class=\"_ _54\"></span>conto <span class=\"_ _54\"> </span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _54\"></span>complessivo <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>equo, <span class=\"_ _54\"></span>ma <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>imputate <span class=\"_ _54\"> </span>nell\u2019<span class=\"_ _0\"></span>utile/perd<span class=\"_ _0\"></span>ita<span class=\"_ _254\"> </span>dell\u2019esercizio.<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>momen<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>della <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _5b\"> </span>iniziale <span class=\"_ _5b\"> </span>l'entit\u00e0 <span class=\"_ _5b\"> </span>pu\u00f2 <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>esignare <span class=\"_ _5b\"> </span>irrevocabilme<span class=\"_ _0\"></span>nte<span class=\"_ _254\"> </span>l'attivit\u00e0 <span class=\"_ _55\"> </span>finanziaria <span class=\"_ _3d\"> </span>come<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>valutata <span class=\"_ _55\"> </span>al <span class=\"ff7\">fair <span class=\"_ _3d\"> </span>valu<span class=\"_ _0\"></span>e</span> (valore <span class=\"_ _3d\"> </span>equo)<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>rilevato <span class=\"_ _55\"> </span>nell'utile/perdita <span class=\"_ _55\"> </span>d'esercizio. Sono<span class=\"_ _254\"> </span>compresi <span class=\"_ _3f\"></span>tutti <span class=\"_ _3f\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>str<span class=\"_ _0\"></span>umenti <span class=\"_ _3f\"></span>derivati.<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Gli <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ili <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>dite <span class=\"_ _3f\"></span>nette, <span class=\"_ _3f\"></span>compr<span class=\"_ _0\"></span>esi <span class=\"_ _3f\"></span>i <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ividendi <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>nteressi <span class=\"_ _3f\"></span>ricevut<span class=\"_ _0\"></span>i,<span class=\"_ _254\"> </span>sono rilevati<span class=\"_ _0\"></span> nel conto economi<span class=\"_ _0\"></span>co dell\u2019esercizio.<span class=\"_ _254\"> </span>Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>gli <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trument<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>natura<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>azion<span class=\"_ _0\"></span>aria <span class=\"_ _3f\"></span>devon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>essere <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>empre <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lutati <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>value<span class=\"_ _0\"></span></span>, <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span>essendo  caratte<span class=\"_ _0\"></span>rizzati  da  flus<span class=\"_ _0\"></span>si  di  cassa  sicuri  e  cos<span class=\"_ _0\"></span>tanti,  non  sono  com<span class=\"_ _0\"></span>patibili  con  il  c<span class=\"_ _0\"></span>riterio  del  costo<span class=\"_ _254\"> </span>ammortizzato. <span class=\"_ _54\"></span>Lo <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>finanziar<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>rap<span class=\"_ _0\"></span>presenta <span class=\"_ _3f\"></span>capitale<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _54\"></span>che <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>dete<span class=\"_ _0\"></span>nuto <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>ragioni <span class=\"_ _3f\"></span>strate<span class=\"_ _0\"></span>giche <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span>non <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>negoziazione <span class=\"_ _54\"> </span>\u00e8 <span class=\"_ _54\"> </span>p<span class=\"_ _0\"></span>ertanto <span class=\"_ _5a\"> </span>valutato <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fair <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>variazioni <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>mputate <span class=\"_ _54\"></span>nel <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onto <span class=\"_ _54\"></span>economico<span class=\"_ _254\"> </span>complessivo. <span class=\"_ _3f\"></span>I <span class=\"_ _54\"></span>dividend<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>tali <span class=\"_ _3f\"></span>strumenti <span class=\"_ _54\"></span>vengono<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>imput<span class=\"_ _0\"></span>ati <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>economico, <span class=\"_ _3f\"></span>me<span class=\"_ _0\"></span>ntre <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>variazioni<span class=\"_ _254\"> </span> imputate nel con<span class=\"_ _0\"></span>to econom<span class=\"_ _0\"></span>ico complessivo non<span class=\"_ _0\"></span> potranno essere <span class=\"_ _0\"></span>riclassificate a c<span class=\"_ _0\"></span>onto economico. <span class=\"_ _0\"></span> Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _5b\"> </span>essere <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>pensate <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>l\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _5b\"> </span>derivante<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dalla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> compensazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>resentato nel <span class=\"_ _4\"></span>prosp<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimon<span class=\"_ _0\"></span>iale-finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>il Gruppo<span class=\"_ _254\"> </span> ha <span class=\"_ _4\"></span>corrente<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _3\"></span>legale <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>pensare <span class=\"_ _3\"></span>tali <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _4\"></span>e i<span class=\"_ _3\"></span>ntende regolare <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _3\"></span>su <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>nette <span class=\"_ _3\"></span>o <span class=\"_ _4\"></span>realizza<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span> l\u2019attivit\u00e0 e re<span class=\"_ _0\"></span>golare la passivi<span class=\"_ _0\"></span>t\u00e0 contemporaneam<span class=\"_ _0\"></span>ente.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-693": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs289\">Rimanenze<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28a\">Le <span class=\"_ _54\"></span>rimane<span class=\"_ _0\"></span>nze <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>prodotti <span class=\"_ _5a\"> </span>ortofrut<span class=\"_ _0\"></span>ticoli, <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>ma<span class=\"_ _0\"></span>terie <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>rime, <span class=\"_ _54\"></span>sussid<span class=\"_ _0\"></span>iarie <span class=\"_ _54\"> </span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onsumo <span class=\"_ _5a\"> </span>sono <span class=\"_ _54\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _54\"></span>al <span class=\"_ _5a\"> </span>minor<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28b\">valore <span class=\"_ _3c\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>costo <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>quisto <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fabbricaz<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>determinato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>secondo <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>configur<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>IFO, <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28c\">realizzo <span class=\"_ _3c\"></span>desumibile <span class=\"_ _3c\"></span>dal <span class=\"_ _3c\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>data <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>chiusura <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>costo <span class=\"_ _3c\"></span>include <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>cessori <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>netto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28d\">degli <span class=\"_ _3f\"></span>sconti <span class=\"_ _3f\"></span>comme<span class=\"_ _0\"></span>rciali <span class=\"_ _3f\"></span>e, <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>i <span class=\"_ _54\"></span>prodotti <span class=\"_ _3f\"></span>finiti <span class=\"_ _3f\"></span>o <span class=\"_ _54\"></span>in <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>rso <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>lavorazio<span class=\"_ _0\"></span>ne <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>fabbricaz<span class=\"_ _0\"></span>ione, <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nclude <span class=\"_ _3f\"></span>le<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28e\">materie <span class=\"_ _55\"> </span>p<span class=\"_ _3\"></span>rime, <span class=\"_ _55\"> </span>la <span class=\"_ _3d\"> </span>manod<span class=\"_ _0\"></span>opera <span class=\"_ _3d\"> </span>diretta <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>gli <span class=\"_ _3d\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>costi <span class=\"_ _55\"> </span>direttamente <span class=\"_ _3d\"> </span>i<span class=\"_ _0\"></span>mputabili <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3d\"> </span>produ<span class=\"_ _0\"></span>zione <span class=\"_ _3d\"> </span>oltr<span class=\"_ _0\"></span>e  a<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28f\">ribaltamento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>costi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ind<span class=\"_ _0\"></span>iretti <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>produzione <span class=\"_ _5a\"> </span>rag<span class=\"_ _0\"></span>ionevolmente <span class=\"_ _5a\"> </span>riconduc<span class=\"_ _0\"></span>ibili <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>llo <span class=\"_ _5a\"> </span>svolgimento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs290\">produttive <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>cond<span class=\"_ _0\"></span>izioni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>utilizzo <span class=\"_ _3c\"></span>normale <span class=\"_ _3c\"></span>della <span class=\"_ _3c\"></span>capa<span class=\"_ _0\"></span>cit\u00e0 <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>uttiva. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>iscrizi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>eventu<span class=\"_ _0\"></span>almente<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs291\">rettificato <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecifico <span class=\"_ _3f\"></span>accantonam<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ner <span class=\"_ _3f\"></span>conto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>fenom<span class=\"_ _0\"></span>eni <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>valutazione <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>obsole<span class=\"_ _0\"></span>scenza <span class=\"_ _3f\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs292\">lento rigiro che <span class=\"_ _0\"></span>possono eve<span class=\"_ _0\"></span>ntualmente interessa<span class=\"_ _0\"></span>re i materiali d<span class=\"_ _0\"></span>i imballo<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-692": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs294\">Attivit\u00e0 Biologiche (\u201cBiological<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>asset\u201d)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs295\">La <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>Attivit\u00e0 <span class=\"_ _3c\"></span>Biolo<span class=\"_ _0\"></span>giche <span class=\"_ _3c\"></span>(\u201cBiolog<span class=\"_ _0\"></span>ical <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>sset\u201d) <span class=\"_ _3c\"></span>include <span class=\"_ _3c\"></span>frut<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>suo <span class=\"_ _3c\"></span>stadi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>matura<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>pianta <span class=\"_ _3c\"></span>(nel<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs296\">caso <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Gruppo, <span class=\"_ _3f\"></span>avocad<span class=\"_ _0\"></span>o) <span class=\"_ _3c\"></span>che <span class=\"_ _3f\"></span>viene <span class=\"_ _54\"></span>prodotta <span class=\"_ _3f\"></span>nelle <span class=\"_ _3f\"></span>aree <span class=\"_ _3f\"></span>agricole <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>Ors<span class=\"_ _0\"></span>ero. <span class=\"_ _3c\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>iologiche <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs297\">applicabile lo IAS 41, secondo cui le rimanenze di <span class=\"_ _3\"></span>frutt<span class=\"_ _0\"></span>a sulla pianta devono essere misurate sulla base del <span class=\"ff7\">fair<span class=\"_ _254\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 h2 ff7 fs0 fc0 sc0 ls0 ws0 gs298\">value<span class=\"ff1\"> <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>netto <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sti<span class=\"_ _0\"></span>mati <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>vendita, <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>meno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span></span>fair<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\"> <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _54\"></span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>modo<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs299\">attendibile. Lo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>41<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ass<span class=\"_ _0\"></span>ume <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _4\"></span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _4\"></span>essere <span class=\"_ _3\"></span>misurato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attendibil<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>maggi<span class=\"_ _0\"></span>or <span class=\"_ _4\"></span>parte <span class=\"_ _3\"></span>dell<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs29a\">attivit\u00e0 <span class=\"_ _3f\"></span>biologich<span class=\"_ _0\"></span>e, <span class=\"_ _3f\"></span>pur <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>tavia, <span class=\"_ _3f\"></span>qualora <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>mome<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>rilevazion<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _3c\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>dispo<span class=\"_ _0\"></span>nibile <span class=\"_ _3c\"></span>un <span class=\"_ _54\"></span>prezzo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs29c\">quotato in un mercato<span class=\"_ _0\"></span> attivo oppure le m<span class=\"_ _0\"></span>isurazioni alter<span class=\"_ _0\"></span>native del <span class=\"ff7\">fair value</span> ven<span class=\"_ _0\"></span>issero giudicate inatte<span class=\"_ _0\"></span>ndibili,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs29d\">in tal caso l'a<span class=\"_ _0\"></span>ttivit\u00e0 \u00e8 valuta<span class=\"_ _0\"></span>ta al costo<span class=\"_ _0\"></span> al netto di ammo<span class=\"_ _0\"></span>rtamenti accumulati<span class=\"_ _0\"></span> e perdite<span class=\"_ _0\"></span> di valore.  </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-785": {
   "value": "Le <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>finanziari<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>vengono <span class=\"_ _0\"></span>eliminate<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span>l b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>contrattu<span class=\"_ _0\"></span>ali su<span class=\"_ _0\"></span>i flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>i der<span class=\"_ _0\"></span>ivanti <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span> stesse.<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs286\">Il Gruppo proced<span class=\"_ _0\"></span>e all\u2019elim<span class=\"_ _0\"></span>inazione d<span class=\"_ _0\"></span>i una passivit\u00e0 fi<span class=\"_ _0\"></span>nanziaria <span class=\"_ _0\"></span>quando l\u2019obbligaz<span class=\"_ _0\"></span>ione specificata<span class=\"_ _0\"></span> nel contratto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs287\">\u00e8 stata ademp<span class=\"_ _0\"></span>iuta o cancella<span class=\"_ _0\"></span>ta.  </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-786": {
   "value": "Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>le <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _5b\"> </span>essere <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>pensate <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>l\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _5b\"> </span>derivante<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dalla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> compensazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>resentato nel <span class=\"_ _4\"></span>prosp<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimon<span class=\"_ _0\"></span>iale-finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>il Gruppo<span class=\"_ _254\"> </span> ha <span class=\"_ _4\"></span>corrente<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _3\"></span>legale <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>pensare <span class=\"_ _3\"></span>tali <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _4\"></span>e i<span class=\"_ _3\"></span>ntende regolare <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _3\"></span>su <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>nette <span class=\"_ _3\"></span>o <span class=\"_ _4\"></span>realizza<span class=\"_ _0\"></span>re<span class=\"_ _254\"> </span> l\u2019attivit\u00e0 e re<span class=\"_ _0\"></span>golare la passivi<span class=\"_ _0\"></span>t\u00e0 contemporaneam<span class=\"_ _0\"></span>ente.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-694": {
   "value": "Crediti commerciali, at<span class=\"_ _3\"></span>tivit\u00e0 fiscali ed altri cre<span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>ti<span class=\"_ _254\"> </span> I <span class=\"_ _55\"> </span>crediti <span class=\"_ _55\"> </span>co<span class=\"_ _0\"></span>mmerc<span class=\"_ _0\"></span>iali, <span class=\"_ _55\"> </span>le <span class=\"_ _56\"> </span>attivit\u00e0 <span class=\"_ _55\"> </span>fiscali <span class=\"_ _56\"> </span>e <span class=\"_ _55\"> </span>gli <span class=\"_ _55\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _55\"> </span>sono <span class=\"_ _56\"> </span>inizialmente <span class=\"_ _56\"> </span>riconosciuti <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>valu<span class=\"_ _0\"></span>e</span>,<span class=\"_ _254\"> </span> corrispondente <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>prezzo <span class=\"_ _3c\"></span>della <span class=\"_ _0\"></span>relativa <span class=\"_ _3c\"></span>operazione, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>non <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>presente<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>significa<span class=\"_ _0\"></span>tiva <span class=\"_ _0\"></span>compon<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> finanziamento<span class=\"_ _0\"></span>; <span class=\"_ _4\"></span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _3\"></span>essi <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutati in <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _4\"></span>al metodo <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>costo ammortizzato, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>fondo<span class=\"_ _254\"> </span> svalutazione. <div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d7\">L\u2019IFRS <span class=\"_ _5a\"> </span>9 <span class=\"_ _5a\"> </span>definisc<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>un <span class=\"_ _54\"> </span>nuo<span class=\"_ _0\"></span>vo <span class=\"_ _5a\"> </span>modello <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>i<span class=\"_ _0\"></span>mpairment/svaluta<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>tali <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0, <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>l\u2019obietti<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"> </span>forn<span class=\"_ _0\"></span>ire<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d8\">informazioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>utili<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>agli <span class=\"_ _3f\"></span>utiliz<span class=\"_ _0\"></span>zatori <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>mer<span class=\"_ _0\"></span>ito <span class=\"_ _3f\"></span>alle <span class=\"_ _3f\"></span>relati<span class=\"_ _0\"></span>ve <span class=\"_ _3f\"></span>perdite <span class=\"_ _3f\"></span>atte<span class=\"_ _0\"></span>se. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>econdo <span class=\"_ _3f\"></span>tale <span class=\"_ _3f\"></span>mod<span class=\"_ _0\"></span>ello, <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d9\">Gruppo <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>adottand<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>logica <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>perdi<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>attesa <span class=\"_ _0\"></span>(<span class=\"ff7\">Expected <span class=\"_ _3c\"></span>Loss</span>), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>sosti<span class=\"_ _0\"></span>tuzione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>framework<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs103\">IAS <span class=\"_ _0\"></span>39 <span class=\"_ _0\"></span>basato <span class=\"_ _0\"></span>tipicamente <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione d<span class=\"_ _0\"></span>elle perd<span class=\"_ _0\"></span>ite <span class=\"_ _0\"></span>osservate (<span class=\"ff7\">I<span class=\"_ _0\"></span>ncurred <span class=\"_ _0\"></span>Loss</span>). <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>i cred<span class=\"_ _0\"></span>iti com<span class=\"_ _0\"></span>merciali<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs104\">il Gruppo adotta un approccio alla valutazione di tipo semplificato (cd. <span class=\"ff7\">Simplified Approach<span class=\"_ _0\"></span></span>) che <span class=\"_ _3\"></span>non richiede<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2da\">la <span class=\"_ _3f\"></span>rilevaz<span class=\"_ _0\"></span>ione <span class=\"_ _3f\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>modific<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>period<span class=\"_ _0\"></span>iche <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>ri<span class=\"_ _0\"></span>schio <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>credito, <span class=\"_ _54\"></span>quanto <span class=\"_ _54\"></span>piuttosto <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontabilizzazione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>una<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff7 fs0 fc0 sc0 ls0 ws0 gs106\">Expected <span class=\"_ _3c\"></span>Credit <span class=\"_ _3c\"></span>Loss<span class=\"ff1\"> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alcolata <span class=\"_ _3c\"></span>sull\u2019inte<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>vita <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _0\"></span>(c<span class=\"_ _0\"></span>d</span>. <span class=\"_ _0\"></span>Lifetime <span class=\"_ _3c\"></span>Expected <span class=\"_ _3c\"></span>C<span class=\"_ _0\"></span>redit <span class=\"_ _0\"></span>Loss<span class=\"ff1\">). <span class=\"_ _3c\"></span>In <span class=\"_ _3c\"></span>particolare,<span class=\"_ _254\"> </span></span><span class=\"ff1\"><span class=\"_ _0\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2db\">la policy attuata dal Gruppo prevede la stratificaz<span class=\"_ _0\"></span>ione dei crediti commercial<span class=\"_ _0\"></span>i in categorie sulla base dei giorni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs108\">di scaduto, definendo lo stanziam<span class=\"_ _0\"></span>ento basandosi sull\u2019e<span class=\"_ _0\"></span>sperienza storica delle perdit<span class=\"_ _0\"></span>e sui crediti, rettificata per<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs109\">tener <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>fattori<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>previsiona<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>specifi<span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>rifer<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>ai <span class=\"_ _3c\"></span>credi<span class=\"_ _0\"></span>tori <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>all\u2019ambie<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico. <span class=\"_ _3c\"></span>Il <span class=\"_ _0\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>credito<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2dc\">deve <span class=\"_ _5a\"> </span>essere <span class=\"_ _5a\"> </span>rivalut<span class=\"_ _0\"></span>ato <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>da<span class=\"_ _0\"></span>ta <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>riferimento <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _5a\"> </span>anche <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>quelle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>finanziarie <span class=\"_ _5b\"> </span>i <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>fluss<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10b\">finanziari sono stati rinegoziati o modificati. I <span class=\"_ _3\"></span>crediti commercia<span class=\"_ _0\"></span>li <span class=\"_ _3\"></span>vengono interame<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>svalutati<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in assenza di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2de\">una <span class=\"_ _5b\"> </span>ragionevole <span class=\"_ _5b\"> </span>as<span class=\"_ _0\"></span>pettativa <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>recupero, <span class=\"_ _5b\"> </span>ovvero<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>presenza<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>contro<span class=\"_ _0\"></span>parti <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ommercia<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>inatti<span class=\"_ _0\"></span>ve. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lore<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2df\">contabile <span class=\"_ _3f\"></span>dell\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>viene <span class=\"_ _3f\"></span>ridott<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>me<span class=\"_ _0\"></span>diante <span class=\"_ _3c\"></span>l\u2019u<span class=\"_ _0\"></span>tilizzo <span class=\"_ _54\"></span>del <span class=\"_ _3f\"></span>fondo <span class=\"_ _3f\"></span>svalut<span class=\"_ _0\"></span>azione <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>l\u2019i<span class=\"_ _0\"></span>mporto <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>perdita<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>vien<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs19f\">rilevato a conto <span class=\"_ _0\"></span>economico.<span class=\"_ _0\"></span>  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e0\">Ad <span class=\"_ _3c\"></span>ogni <span class=\"_ _3c\"></span>data <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>iferimento <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>ruppo, <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>tanto, <span class=\"_ _3c\"></span>deve <span class=\"_ _3c\"></span>rilevar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nel <span class=\"_ _3c\"></span>con<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>economico <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a1\">perdita <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>riduzione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cumula<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>perdite<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attese <span class=\"_ _3c\"></span>lun<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>utta <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vita <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>redito. <span class=\"_ _3c\"></span>Tale<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e1\">valutazione <span class=\"_ _0\"></span>deve essere<span class=\"_ _0\"></span> fatta <span class=\"_ _0\"></span>per i crediti c<span class=\"_ _0\"></span>ommercial<span class=\"_ _0\"></span>i. Le <span class=\"_ _0\"></span>perdite attese <span class=\"_ _0\"></span>su c<span class=\"_ _0\"></span>rediti dello <span class=\"_ _0\"></span>strumento fina<span class=\"_ _0\"></span>nziario<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e2\">devono <span class=\"_ _3\"></span>riflettere <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>importo obiettivo <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>pondera<span class=\"_ _0\"></span>to, <span class=\"_ _4\"></span>il valore <span class=\"_ _3\"></span>temporale <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>denaro e <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>informazion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>rag<span class=\"_ _0\"></span>ionevoli<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e3\">e dimostrabili a d<span class=\"_ _0\"></span>isposizione.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e4\">Quando <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>riscossion<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>corrispettivo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>differ<span class=\"_ _0\"></span>ita <span class=\"_ _3f\"></span>oltr<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>i <span class=\"_ _54\"></span>normali<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>termini<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>comme<span class=\"_ _0\"></span>rciali <span class=\"_ _3f\"></span>praticati <span class=\"_ _54\"></span>ai <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>lienti, <span class=\"_ _54\"></span>si<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a5\">procede <span class=\"_ _3f\"></span>all\u2019a<span class=\"_ _0\"></span>ttualizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>redito, <span class=\"_ _3f\"></span>impie<span class=\"_ _0\"></span>gando <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>idoneo <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>mercato. <span class=\"_ _54\"></span>All\u2019interno <span class=\"_ _54\"></span>della <span class=\"_ _3f\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cA<span class=\"_ _0\"></span>ltri<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e5\">crediti ed <span class=\"_ _0\"></span>altre a<span class=\"_ _0\"></span>ttivit\u00e0 c<span class=\"_ _0\"></span>orrenti\u201d s<span class=\"_ _0\"></span>ono inclus<span class=\"_ _0\"></span>i anche <span class=\"_ _0\"></span>i ra<span class=\"_ _0\"></span>tei e riscont<span class=\"_ _0\"></span>i relativi<span class=\"_ _0\"></span> a quot<span class=\"_ _0\"></span>e di <span class=\"_ _0\"></span>costi e <span class=\"_ _0\"></span>proventi <span class=\"_ _0\"></span>comuni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e6\">a <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ue <span class=\"_ _5a\"> </span>o <span class=\"_ _5b\"> </span>pi\u00f9 <span class=\"_ _5a\"> </span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>la <span class=\"_ _5b\"> </span>cui <span class=\"_ _5b\"> </span>entit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>varia <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>ra<span class=\"_ _0\"></span>gione <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>te<span class=\"_ _0\"></span>mpo, <span class=\"_ _5a\"> </span>in <span class=\"_ _5b\"> </span>applicazion<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>del <span class=\"_ _5b\"> </span>principio <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>competenz<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e7\">economica.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-695": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs2e9\">Disponibilit\u00e0 liquide e mez<span class=\"_ _3\"></span>zi equivalenti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ea\">Tale <span class=\"_ _3d\"> </span>voce <span class=\"_ _3d\"> </span>c<span class=\"_ _0\"></span>omprende <span class=\"_ _3d\"> </span>valo<span class=\"_ _0\"></span>ri  i<span class=\"_ _0\"></span>n <span class=\"_ _3d\"> </span>cassa <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>c<span class=\"_ _0\"></span>onti <span class=\"_ _3d\"> </span>correnti<span class=\"_ _0\"></span>  b<span class=\"_ _0\"></span>ancari/postali <span class=\"_ _55\"> </span>rimborsabili <span class=\"_ _3d\"> </span>a <span class=\"_ _55\"> </span>vista  (comp<span class=\"_ _0\"></span>rese <span class=\"_ _3d\"> </span>le<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2eb\">competenze <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>ve <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>passiv<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>matur<span class=\"_ _0\"></span>ate <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3f\"></span>data <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ilancio) <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>iscritti <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>loro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>nominale<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>normal<span class=\"_ _0\"></span>mente<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ec\">coincidente con <span class=\"_ _0\"></span>il <span class=\"ff7\">fair value</span>.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-696": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs2ee\">Attivit\u00e0 possedute per la di<span class=\"_ _3\"></span>smissione, gruppi in dis<span class=\"_ _3\"></span>missione e<span class=\"_ _254\"> </span> </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs2ef\">attivit\u00e0 operative cessate<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2f0\">Le <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>renti <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>sedute <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dismiss<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gruppi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>dismission<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>operativ<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cessate <span class=\"_ _3c\"></span>il<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2f1\">cui <span class=\"_ _54\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>contabile<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>sar\u00e0 <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>ecuperato <span class=\"_ _5a\"> </span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _54\"></span>la <span class=\"_ _5a\"> </span>vendita <span class=\"_ _5a\"> </span>piutt<span class=\"_ _0\"></span>osto <span class=\"_ _54\"></span>che <span class=\"_ _5a\"> </span>attraverso <span class=\"_ _5a\"> </span>l\u2019utilizz<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2f2\">continuativo, <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>ammorta<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>minor<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>loro <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>netto <span class=\"_ _3c\"></span>contab<span class=\"_ _0\"></span>ile<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2f3\">ed il <span class=\"_ _0\"></span><span class=\"ff7\">fair value<span class=\"_ _0\"></span></span> al <span class=\"_ _0\"></span>netto dei cos<span class=\"_ _0\"></span>ti di vendita; <span class=\"_ _0\"></span>l\u2019eventuale<span class=\"_ _0\"></span> differenza e<span class=\"_ _0\"></span>mersa \u00e8 i<span class=\"_ _0\"></span>mputa<span class=\"_ _0\"></span>ta a c<span class=\"_ _0\"></span>onto economi<span class=\"_ _0\"></span>co come<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2f4\">svalutazione. <span class=\"_ _5a\"> </span>Per <span class=\"_ _5a\"> </span>quan<span class=\"_ _0\"></span>to <span class=\"_ _54\"></span>ri<span class=\"_ _0\"></span>guarda <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>plusvalenze/ <span class=\"_ _5a\"> </span>mi<span class=\"_ _0\"></span>nusvalenze <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ilevate <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>seguito<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span><span class=\"ff7\">fair<span class=\"_ _254\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 h2 ff7 fs0 fc0 sc0 ls0 ws0 gs2f5\">value<span class=\"ff1\"> <span class=\"_ _5a\"> </span>al <span class=\"_ _54\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dei <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>osti <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>vendita <span class=\"_ _54\"></span>o <span class=\"_ _5a\"> </span>dalla <span class=\"_ _5a\"> </span>dismissione<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _54\"></span>non <span class=\"_ _5a\"> </span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _54\"></span>(o <span class=\"_ _5a\"> </span>gruppi <span class=\"_ _5a\"> </span>in <span class=\"_ _54\"></span>dismiss<span class=\"_ _0\"></span>ione)<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2f6\">classificate <span class=\"_ _3f\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201c<span class=\"_ _0\"></span>possedute <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>vendita\u201d <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>sensi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019IFRS <span class=\"_ _3f\"></span>5, <span class=\"_ _3f\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>classifica<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>\u201cAltri <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>icavi/costi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2f7\">operativi\u201d  oppure  \u201cAltri  proventi/oneri<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>da  partecipazioni\u201d  a  seconda  che <span class=\"_ _50\"> </span>si <span class=\"_ _50\"> </span>tratti<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>specific<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ssets  o <span class=\"_ _50\"> </span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2f8\">partecipazion<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span><span class=\"ff7\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2f9\">Si <span class=\"_ _3f\"></span>evidenz<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>he, <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>\u201c<span class=\"_ _0\"></span>Gruppo <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>dismission<span class=\"_ _0\"></span>e\u201d <span class=\"_ _3f\"></span>(Dis<span class=\"_ _0\"></span>posal <span class=\"_ _3f\"></span>group) <span class=\"_ _3f\"></span>si <span class=\"_ _54\"></span>intend<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>sieme <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2fa\">direttamente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>correlat<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>des<span class=\"_ _0\"></span>tinate <span class=\"_ _5b\"> </span>alla <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ismissione <span class=\"_ _5b\"> </span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>un\u2019un<span class=\"_ _0\"></span>ica <span class=\"_ _5b\"> </span>operaz<span class=\"_ _0\"></span>ione. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5b\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>ope<span class=\"_ _0\"></span>rative<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2fb\">cessate (Discon<span class=\"_ _0\"></span>tinued Op<span class=\"_ _0\"></span>erations) sono<span class=\"_ _0\"></span>, invece, c<span class=\"_ _0\"></span>ostituite da u<span class=\"_ _0\"></span>na significati<span class=\"_ _0\"></span>va componente<span class=\"_ _0\"></span> del Grup<span class=\"_ _0\"></span>po, quale<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2fc\">ad <span class=\"_ _0\"></span>esempio <span class=\"_ _3c\"></span>un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>portante <span class=\"_ _3c\"></span>ramo <span class=\"_ _0\"></span>auto<span class=\"_ _0\"></span>nomo <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>o <span class=\"_ _0\"></span>area<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>geografica<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>controllata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acquisita<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs29d\">esclusivamente<span class=\"_ _0\"></span> in funzione <span class=\"_ _0\"></span>di una rivendita<span class=\"_ _0\"></span>. <span class=\"ff2\"> </span><span class=\"ff2\"><span class=\"_ _1\"> </span></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-757": {
   "value": "Attivit\u00e0 possedute per la di<span class=\"_ _3\"></span>smissione, gruppi in dis<span class=\"_ _3\"></span>missione e<span class=\"_ _254\"> </span> attivit\u00e0 operative cessate<span class=\"_ _254\"> </span> Le <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>renti <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>sedute <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dismiss<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gruppi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>dismission<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>operativ<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cessate <span class=\"_ _3c\"></span>il<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> cui <span class=\"_ _54\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>contabile<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>sar\u00e0 <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>ecuperato <span class=\"_ _5a\"> </span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _54\"></span>la <span class=\"_ _5a\"> </span>vendita <span class=\"_ _5a\"> </span>piutt<span class=\"_ _0\"></span>osto <span class=\"_ _54\"></span>che <span class=\"_ _5a\"> </span>attraverso <span class=\"_ _5a\"> </span>l\u2019utilizz<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> continuativo, <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>ammorta<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>minor<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>loro <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>netto <span class=\"_ _3c\"></span>contab<span class=\"_ _0\"></span>ile<span class=\"_ _254\"> </span> ed il <span class=\"_ _0\"></span><span class=\"ff7\">fair value<span class=\"_ _0\"></span></span> al <span class=\"_ _0\"></span>netto dei cos<span class=\"_ _0\"></span>ti di vendita; <span class=\"_ _0\"></span>l\u2019eventuale<span class=\"_ _0\"></span> differenza e<span class=\"_ _0\"></span>mersa \u00e8 i<span class=\"_ _0\"></span>mputa<span class=\"_ _0\"></span>ta a c<span class=\"_ _0\"></span>onto economi<span class=\"_ _0\"></span>co come<span class=\"_ _254\"> </span> svalutazione. <span class=\"_ _5a\"> </span>Per <span class=\"_ _5a\"> </span>quan<span class=\"_ _0\"></span>to <span class=\"_ _54\"></span>ri<span class=\"_ _0\"></span>guarda <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>plusvalenze/ <span class=\"_ _5a\"> </span>mi<span class=\"_ _0\"></span>nusvalenze <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ilevate <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>seguito<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span><span class=\"ff7\">fair<span class=\"_ _254\"> </span></span><span class=\"ff7\"> </span>value<span class=\"ff1\"> <span class=\"_ _5a\"> </span>al <span class=\"_ _54\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dei <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>osti <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>vendita <span class=\"_ _54\"></span>o <span class=\"_ _5a\"> </span>dalla <span class=\"_ _5a\"> </span>dismissione<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _54\"></span>non <span class=\"_ _5a\"> </span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _54\"></span>(o <span class=\"_ _5a\"> </span>gruppi <span class=\"_ _5a\"> </span>in <span class=\"_ _54\"></span>dismiss<span class=\"_ _0\"></span>ione)<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>classificate <span class=\"_ _3f\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201c<span class=\"_ _0\"></span>possedute <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>vendita\u201d <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>sensi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019IFRS <span class=\"_ _3f\"></span>5, <span class=\"_ _3f\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>classifica<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>\u201cAltri <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>icavi/costi<span class=\"_ _254\"> </span> operativi\u201d  oppure  \u201cAltri  proventi/oneri<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>da  partecipazioni\u201d  a  seconda  che <span class=\"_ _50\"> </span>si <span class=\"_ _50\"> </span>tratti<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>specific<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ssets  o <span class=\"_ _50\"> </span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> partecipazion<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span><span class=\"ff7\"> </span>Si <span class=\"_ _3f\"></span>evidenz<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>he, <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>\u201c<span class=\"_ _0\"></span>Gruppo <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>dismission<span class=\"_ _0\"></span>e\u201d <span class=\"_ _3f\"></span>(Dis<span class=\"_ _0\"></span>posal <span class=\"_ _3f\"></span>group) <span class=\"_ _3f\"></span>si <span class=\"_ _54\"></span>intend<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>sieme <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> direttamente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>correlat<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>des<span class=\"_ _0\"></span>tinate <span class=\"_ _5b\"> </span>alla <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ismissione <span class=\"_ _5b\"> </span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>un\u2019un<span class=\"_ _0\"></span>ica <span class=\"_ _5b\"> </span>operaz<span class=\"_ _0\"></span>ione. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5b\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>ope<span class=\"_ _0\"></span>rative<span class=\"_ _254\"> </span> cessate (Discon<span class=\"_ _0\"></span>tinued Op<span class=\"_ _0\"></span>erations) sono<span class=\"_ _0\"></span>, invece, c<span class=\"_ _0\"></span>ostituite da u<span class=\"_ _0\"></span>na significati<span class=\"_ _0\"></span>va componente<span class=\"_ _0\"></span> del Grup<span class=\"_ _0\"></span>po, quale<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> ad <span class=\"_ _0\"></span>esempio <span class=\"_ _3c\"></span>un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>portante <span class=\"_ _3c\"></span>ramo <span class=\"_ _0\"></span>auto<span class=\"_ _0\"></span>nomo <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>o <span class=\"_ _0\"></span>area<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>geografica<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>controllata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acquisita<span class=\"_ _254\"> </span> esclusivamente<span class=\"_ _0\"></span> in funzione <span class=\"_ _0\"></span>di una rivendita<span class=\"_ _0\"></span>. <span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-731": {
   "value": "Attivit\u00e0 possedute per la di<span class=\"_ _3\"></span>smissione, gruppi in dis<span class=\"_ _3\"></span>missione e<span class=\"_ _254\"> </span> attivit\u00e0 operative cessate<span class=\"_ _254\"> </span> Le <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>renti <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>sedute <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dismiss<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gruppi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>dismission<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>operativ<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cessate <span class=\"_ _3c\"></span>il<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> cui <span class=\"_ _54\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>contabile<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>sar\u00e0 <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>ecuperato <span class=\"_ _5a\"> </span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _54\"></span>la <span class=\"_ _5a\"> </span>vendita <span class=\"_ _5a\"> </span>piutt<span class=\"_ _0\"></span>osto <span class=\"_ _54\"></span>che <span class=\"_ _5a\"> </span>attraverso <span class=\"_ _5a\"> </span>l\u2019utilizz<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> continuativo, <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>ammorta<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>minor<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>loro <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>netto <span class=\"_ _3c\"></span>contab<span class=\"_ _0\"></span>ile<span class=\"_ _254\"> </span> ed il <span class=\"_ _0\"></span><span class=\"ff7\">fair value<span class=\"_ _0\"></span></span> al <span class=\"_ _0\"></span>netto dei cos<span class=\"_ _0\"></span>ti di vendita; <span class=\"_ _0\"></span>l\u2019eventuale<span class=\"_ _0\"></span> differenza e<span class=\"_ _0\"></span>mersa \u00e8 i<span class=\"_ _0\"></span>mputa<span class=\"_ _0\"></span>ta a c<span class=\"_ _0\"></span>onto economi<span class=\"_ _0\"></span>co come<span class=\"_ _254\"> </span> svalutazione. <span class=\"_ _5a\"> </span>Per <span class=\"_ _5a\"> </span>quan<span class=\"_ _0\"></span>to <span class=\"_ _54\"></span>ri<span class=\"_ _0\"></span>guarda <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>plusvalenze/ <span class=\"_ _5a\"> </span>mi<span class=\"_ _0\"></span>nusvalenze <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ilevate <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>seguito<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span><span class=\"ff7\">fair<span class=\"_ _254\"> </span></span><span class=\"ff7\"> </span>value<span class=\"ff1\"> <span class=\"_ _5a\"> </span>al <span class=\"_ _54\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dei <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>osti <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>vendita <span class=\"_ _54\"></span>o <span class=\"_ _5a\"> </span>dalla <span class=\"_ _5a\"> </span>dismissione<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _54\"></span>non <span class=\"_ _5a\"> </span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _54\"></span>(o <span class=\"_ _5a\"> </span>gruppi <span class=\"_ _5a\"> </span>in <span class=\"_ _54\"></span>dismiss<span class=\"_ _0\"></span>ione)<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>classificate <span class=\"_ _3f\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201c<span class=\"_ _0\"></span>possedute <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>vendita\u201d <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>sensi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019IFRS <span class=\"_ _3f\"></span>5, <span class=\"_ _3f\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>classifica<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>\u201cAltri <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>icavi/costi<span class=\"_ _254\"> </span> operativi\u201d  oppure  \u201cAltri  proventi/oneri<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>da  partecipazioni\u201d  a  seconda  che <span class=\"_ _50\"> </span>si <span class=\"_ _50\"> </span>tratti<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>specific<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ssets  o <span class=\"_ _50\"> </span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> partecipazion<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span><span class=\"ff7\"> </span>Si <span class=\"_ _3f\"></span>evidenz<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>he, <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>\u201c<span class=\"_ _0\"></span>Gruppo <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>dismission<span class=\"_ _0\"></span>e\u201d <span class=\"_ _3f\"></span>(Dis<span class=\"_ _0\"></span>posal <span class=\"_ _3f\"></span>group) <span class=\"_ _3f\"></span>si <span class=\"_ _54\"></span>intend<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>sieme <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> direttamente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>correlat<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>des<span class=\"_ _0\"></span>tinate <span class=\"_ _5b\"> </span>alla <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ismissione <span class=\"_ _5b\"> </span>nell\u2019<span class=\"_ _0\"></span>ambito <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>un\u2019un<span class=\"_ _0\"></span>ica <span class=\"_ _5b\"> </span>operaz<span class=\"_ _0\"></span>ione. <span class=\"_ _5a\"> </span>Le <span class=\"_ _5b\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>ope<span class=\"_ _0\"></span>rative<span class=\"_ _254\"> </span> cessate (Discon<span class=\"_ _0\"></span>tinued Op<span class=\"_ _0\"></span>erations) sono<span class=\"_ _0\"></span>, invece, c<span class=\"_ _0\"></span>ostituite da u<span class=\"_ _0\"></span>na significati<span class=\"_ _0\"></span>va componente<span class=\"_ _0\"></span> del Grup<span class=\"_ _0\"></span>po, quale<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> ad <span class=\"_ _0\"></span>esempio <span class=\"_ _3c\"></span>un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>portante <span class=\"_ _3c\"></span>ramo <span class=\"_ _0\"></span>auto<span class=\"_ _0\"></span>nomo <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>o <span class=\"_ _0\"></span>area<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>geografica<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>controllata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acquisita<span class=\"_ _254\"> </span> esclusivamente<span class=\"_ _0\"></span> in funzione <span class=\"_ _0\"></span>di una rivendita<span class=\"_ _0\"></span>. <span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-732": {
   "value": "I <span class=\"_ _5b\"> </span>dati <span class=\"_ _5b\"> </span>relativi <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _5b\"> </span>no<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>correnti <span class=\"_ _5b\"> </span>possed<span class=\"_ _0\"></span>ute <span class=\"_ _5a\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>dismissione, <span class=\"_ _5b\"> </span>i <span class=\"_ _50\"> </span>gruppi <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>dismissi<span class=\"_ _0\"></span>one <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>attivit\u00e0<span class=\"_ _254\"> </span>operative <span class=\"_ _3c\"></span>cessate <span class=\"_ _3c\"></span>vengono <span class=\"_ _3c\"></span>presentati <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>due <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecifiche <span class=\"_ _3c\"></span>voci <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>patri<span class=\"_ _0\"></span>moniale-finanz<span class=\"_ _0\"></span>iaria: <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _254\"> </span>possedute per la v<span class=\"_ _0\"></span>endita e p<span class=\"_ _0\"></span>assivit\u00e0 direttame<span class=\"_ _0\"></span>nte correl<span class=\"_ _0\"></span>ate alle attivit\u00e0 poss<span class=\"_ _0\"></span>edute per la vend<span class=\"_ _0\"></span>ita. Con <span class=\"_ _4\"></span>esclus<span class=\"_ _0\"></span>ivo <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>ferimento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>perative <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>essate, i<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _4\"></span>econom<span class=\"_ _0\"></span>ici <span class=\"_ _4\"></span>netti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>esse <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>seguiti nel<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>more<span class=\"_ _254\"> </span>del <span class=\"_ _4\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>dismissione,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>plusvalenze/minusval<span class=\"_ _0\"></span>enze <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _4\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dismissio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>stessa<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>corrispondenti<span class=\"_ _254\"> </span>dati <span class=\"_ _56\"> </span>comparativi <span class=\"_ _56\"> </span>dell\u2019esercizio/pe<span class=\"_ _0\"></span>riodo <span class=\"_ _56\"> </span>precedente <span class=\"_ _56\"> </span>vengono <span class=\"_ _55\"> </span>p<span class=\"_ _0\"></span>resentati <span class=\"_ _56\"> </span>in <span class=\"_ _55\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _56\"> </span>specifica <span class=\"_ _56\"> </span>voce <span class=\"_ _55\"> </span>del <span class=\"_ _56\"> </span>conto<span class=\"_ _254\"> </span>economico: \u201cUtile<span class=\"_ _0\"></span>/perdita <span class=\"_ _0\"></span>da attivit\u00e0 opera<span class=\"_ _0\"></span>tive cessate<span class=\"_ _0\"></span>\u201d. Passivit\u00e0 finanziarie<span class=\"_ _254\"> </span>Le <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>classificate <span class=\"_ _3c\"></span>come <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>mortizzato <span class=\"_ _3c\"></span>o <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>equo <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>var<span class=\"_ _0\"></span>iazioni<span class=\"_ _254\"> </span>imputate a <span class=\"_ _4\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>econo<span class=\"_ _0\"></span>mico. Una <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _0\"></span>ria viene <span class=\"_ _4\"></span>cla<span class=\"_ _0\"></span>ssificata al <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>quo <span class=\"_ _3\"></span>con v<span class=\"_ _3\"></span>ariazioni imputate<span class=\"_ _254\"> </span>a conto <span class=\"_ _3\"></span>economico quando \u00e8 posseduta per <span class=\"_ _3\"></span>la negoziazione, rappres<span class=\"_ _0\"></span>enta un <span class=\"_ _3\"></span>derivato o \u00e8 <span class=\"_ _3\"></span>designata come tale al<span class=\"_ _254\"> </span>momento <span class=\"_ _50\"> </span>della  rilevazione  iniziale. <span class=\"_ _5b\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>passivit\u00e0 <span class=\"_ _50\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _50\"> </span>al  f<span class=\"_ _3\"></span>air  v<span class=\"_ _3\"></span>alue <span class=\"_ _50\"> </span>con  variazioni  imputate <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>conto<span class=\"_ _254\"> </span>economico <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>valutate <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>fair <span class=\"_ _3f\"></span>value <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>eventuali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>variazion<span class=\"_ _0\"></span>i, <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>presi <span class=\"_ _3c\"></span>gli <span class=\"_ _3f\"></span>inter<span class=\"_ _0\"></span>essi <span class=\"_ _3c\"></span>passivi<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>rilevate <span class=\"_ _3f\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _56\"> </span>ec<span class=\"_ _0\"></span>onomico. <span class=\"_ _56\"> </span>Le <span class=\"_ _57\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _56\"> </span>passivit\u00e0 <span class=\"_ _57\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _56\"> </span>so<span class=\"_ _0\"></span>no <span class=\"_ _56\"> </span>valutate<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>successi<span class=\"_ _0\"></span>vamente <span class=\"_ _56\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _56\"> </span>costo <span class=\"_ _57\"> </span>ammortizza<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span>utilizzando <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>criterio<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ell\u2019interesse <span class=\"_ _54\"></span>effetti<span class=\"_ _0\"></span>vo. <span class=\"_ _3f\"></span>Gli<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>teressi <span class=\"_ _54\"></span>passivi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>gli <span class=\"_ _54\"></span>utili/perd<span class=\"_ _0\"></span>ite <span class=\"_ _54\"></span>su <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ambi <span class=\"_ _3f\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>rilevati <span class=\"_ _54\"></span>a<span class=\"_ _254\"> </span>conto economic<span class=\"_ _0\"></span>o, cos\u00ec com<span class=\"_ _0\"></span>e gli eventuali ut<span class=\"_ _0\"></span>ili o perdite der<span class=\"_ _0\"></span>ivanti dall\u2019elim<span class=\"_ _0\"></span>inazione<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Il Gruppo proced<span class=\"_ _0\"></span>e all\u2019elim<span class=\"_ _0\"></span>inazione d<span class=\"_ _0\"></span>i una passivit\u00e0 fi<span class=\"_ _0\"></span>nanziaria <span class=\"_ _0\"></span>quando l\u2019obbligaz<span class=\"_ _0\"></span>ione specificata<span class=\"_ _0\"></span> nel contratto<span class=\"_ _254\"> </span>\u00e8 stata ademp<span class=\"_ _0\"></span>iuta o cancella<span class=\"_ _0\"></span>ta. Le <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanzia<span class=\"_ _0\"></span>rie <span class=\"_ _54\"></span>sono <span class=\"_ _54\"> </span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _54\"></span>nelle <span class=\"_ _54\"> </span>voc<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>debiti <span class=\"_ _5a\"> </span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>corrent<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti, <span class=\"_ _54\"></span>altre <span class=\"_ _5a\"> </span>passivit\u00e0 <span class=\"_ _54\"></span>no<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>correnti, d<span class=\"_ _0\"></span>ebiti commercial<span class=\"_ _0\"></span>i, passivit\u00e0 fisc<span class=\"_ _0\"></span>ali ed altre p<span class=\"_ _0\"></span>assivit\u00e0 correnti.<span class=\"_ _0\"></span> Per quant<span class=\"_ _0\"></span>o riguarda i<span class=\"_ _0\"></span> debiti finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _254\"> </span>non correnti <span class=\"_ _0\"></span>e correnti<span class=\"_ _0\"></span> essi <span class=\"_ _0\"></span>comprendono i <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>obbligazionari, <span class=\"_ _0\"></span>i finanzia<span class=\"_ _0\"></span>menti b<span class=\"_ _0\"></span>ancari, gli sc<span class=\"_ _0\"></span>operti di <span class=\"_ _0\"></span>conto<span class=\"_ _254\"> </span>corrente, le passivit\u00e0 verso altri finanzia<span class=\"_ _0\"></span>tori (quali leasing, factoring e debiti secondo IFRS 16), le passivit\u00e0 per<span class=\"_ _254\"> </span>strumenti der<span class=\"_ _0\"></span>ivati di copertu<span class=\"_ _0\"></span>ra e per saldo prezzo <span class=\"_ _0\"></span>su acquisizioni<span class=\"_ _0\"></span>. I <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3\"></span>finanziari, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezi<span class=\"_ _0\"></span>one <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati, <span class=\"_ _3\"></span>sono ril<span class=\"_ _3\"></span>eva<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>iniz<span class=\"_ _0\"></span>ialmente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo che <span class=\"_ _4\"></span>appross<span class=\"_ _0\"></span>ima <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value,<span class=\"_ _254\"> </span>al <span class=\"_ _3c\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>sostenuti <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>perazione. <span class=\"_ _3f\"></span>Successiva<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>iscritti <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>costo <span class=\"_ _3f\"></span>ammortiz<span class=\"_ _0\"></span>zato <span class=\"_ _3c\"></span>portand<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>l\u2019eventuale<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> il <span class=\"_ _3c\"></span>costo <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rimborso <span class=\"_ _3c\"></span>lungo <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>durata <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _254\"> </span>utilizzando il m<span class=\"_ _0\"></span>etodo del ta<span class=\"_ _0\"></span>sso di interesse effe<span class=\"_ _0\"></span>ttivo. I finanz<span class=\"_ _0\"></span>iamenti sono cla<span class=\"_ _0\"></span>ssificati tra<span class=\"_ _0\"></span> le passivit\u00e0 correnti<span class=\"_ _0\"></span> a<span class=\"_ _254\"> </span>meno <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>abb<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span>ritto <span class=\"_ _3c\"></span>incond<span class=\"_ _0\"></span>izionato <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferire <span class=\"_ _3c\"></span>l\u2019e<span class=\"_ _0\"></span>stinzione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>tale <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>alme<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>dod<span class=\"_ _0\"></span>ici<span class=\"_ _254\"> </span>mesi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>opo <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>data <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iferimen<span class=\"_ _0\"></span>to. <span class=\"_ _0\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>leasing<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _3c\"></span>sec<span class=\"_ _0\"></span>ondo <span class=\"_ _0\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>rimand<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>merito <span class=\"_ _50\"> </span>alla  v<span class=\"_ _3\"></span>alutazione<span class=\"_ _0\"></span>, <span class=\"_ _5b\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>paragrafo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cL<span class=\"_ _0\"></span>easing\u201d <span class=\"_ _50\"> </span>delle  p<span class=\"_ _3\"></span>resenti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cNote  illustrative\u201d, <span class=\"_ _50\"> </span>mentre <span class=\"_ _50\"> </span>per  i <span class=\"_ _5b\"> </span>derivati  al<span class=\"_ _254\"> </span>paragrafo \u201cStr<span class=\"_ _0\"></span>umenti finanz<span class=\"_ _0\"></span>iari derivati ed ope<span class=\"_ _0\"></span>razioni d<span class=\"_ _0\"></span>i copertura\u201d.<span class=\"_ _254\"> </span>I <span class=\"_ _0\"></span>debiti <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>put <span class=\"_ _3c\"></span>option <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>iscritti <span class=\"_ _3c\"></span>secondo <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>principi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>IAS <span class=\"_ _3c\"></span>32 <span class=\"_ _3c\"></span>paragraf<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>23, <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>quale <span class=\"_ _3c\"></span>stab<span class=\"_ _0\"></span>ilisce <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span>un <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>contiene <span class=\"_ _0\"></span>l\u2019obbligazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquistare <span class=\"_ _0\"></span>propr<span class=\"_ _0\"></span>i strum<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>rappresentativi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale<span class=\"_ _254\"> </span>(nella <span class=\"_ _3f\"></span>fattispecie <span class=\"_ _3f\"></span>rife<span class=\"_ _0\"></span>ribile <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>pettanza <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>minora<span class=\"_ _0\"></span>nze) <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>mbio <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>disponibilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3c\"></span>liqu<span class=\"_ _0\"></span>ide <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>altre<span class=\"_ _254\"> </span>attivit\u00e0 fi<span class=\"_ _0\"></span>nanziarie <span class=\"_ _0\"></span>d\u00e0 ori<span class=\"_ _0\"></span>gine a<span class=\"_ _0\"></span> una <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ia per <span class=\"_ _0\"></span>il valo<span class=\"_ _0\"></span>re attuale <span class=\"_ _0\"></span>dell\u2019i<span class=\"_ _0\"></span>mporto di <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>(ovver<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>il valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>del prezzo di <span class=\"_ _0\"></span>acquisto a <span class=\"_ _0\"></span>termine, <span class=\"_ _0\"></span>lo Strike Price <span class=\"_ _0\"></span>dell\u2019opzione <span class=\"_ _0\"></span>o altr<span class=\"_ _0\"></span>o importo di <span class=\"_ _0\"></span>rimborso)<span class=\"_ _0\"></span>. Nel<span class=\"_ _254\"> </span>caso di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>\u2019opzione put ceduta<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> passivit\u00e0 <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>ia \u00e8 <span class=\"_ _3\"></span>rilevata inizialmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l valore <span class=\"_ _3\"></span>attuale dello Strike Price<span class=\"_ _254\"> </span>dell\u2019opzione <span class=\"_ _5a\"> </span>ed <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>riclassific<span class=\"_ _0\"></span>ata <span class=\"_ _5a\"> </span>dal <span class=\"_ _5a\"> </span>patrimonio <span class=\"_ _5a\"> </span>netto. <span class=\"_ _5a\"> </span>Suc<span class=\"_ _0\"></span>cessivamente <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>\u00e8 <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span>ta <span class=\"_ _5a\"> </span>in <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onformit\u00e0<span class=\"_ _254\"> </span>all\u2019IFRS 9. In pa<span class=\"_ _0\"></span>rticolare, i<span class=\"_ _0\"></span>n applicazione d<span class=\"_ _0\"></span>i tale princi<span class=\"_ _0\"></span>pio:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>engono <span class=\"_ _3c\"></span>considerate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>come <span class=\"_ _3c\"></span>gi\u00e0 <span class=\"_ _3c\"></span>acquisite <span class=\"_ _3c\"></span>dalla <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ociet\u00e0/Gruppo <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>oggetto <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>opzioni <span class=\"_ _3c\"></span>put <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>edute<span class=\"_ _254\"> </span></span></span>relative <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto di <span class=\"_ _3e\"></span>terz<span class=\"_ _0\"></span>i, <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nche <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>casi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>restino <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo <span class=\"_ _4\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soci <span class=\"_ _3\"></span>terzi i <span class=\"_ _4\"></span>rischi <span class=\"_ _3\"></span>ed <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>benef<span class=\"_ _0\"></span>ici<span class=\"_ _254\"> </span>connessi con la <span class=\"_ _0\"></span>propriet\u00e0 d<span class=\"_ _0\"></span>elle azioni e continu<span class=\"_ _0\"></span>ino a ri<span class=\"_ _0\"></span>manere esposti <span class=\"_ _0\"></span>al rischio di equity;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>iene <span class=\"_ _44\"> </span>iscritto <span class=\"_ _44\"> </span>in <span class=\"_ _44\"> </span>contro<span class=\"_ _0\"></span>partita <span class=\"_ _44\"> </span>a <span class=\"_ _44\"> </span>riserva <span class=\"_ _44\"> </span>di <span class=\"_ _44\"> </span>Patrimonio <span class=\"_ _44\"> </span>netto<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>il <span class=\"_ _44\"> </span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _44\"> </span>derivante <span class=\"_ _44\"> </span>dal <span class=\"_ _44\"> </span>sorgere<span class=\"_ _254\"> </span></span></span>dell\u2019obb<span class=\"_ _0\"></span>ligazione <span class=\"_ _55\"> </span>e <span class=\"_ _56\"> </span>le <span class=\"_ _56\"> </span>eventuali <span class=\"_ _56\"> </span>successive <span class=\"_ _55\"> </span>varia<span class=\"_ _0\"></span>zioni <span class=\"_ _56\"> </span>dello <span class=\"_ _55\"> </span>stess<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>non <span class=\"_ _56\"> </span>dipen<span class=\"_ _0\"></span>denti <span class=\"_ _56\"> </span>dal <span class=\"_ _55\"> </span>sem<span class=\"_ _0\"></span>plice<span class=\"_ _254\"> </span>trascorrere del te<span class=\"_ _0\"></span>mpo;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>engono i<span class=\"_ _0\"></span>mputate a Patri<span class=\"_ _0\"></span>monio netto le<span class=\"_ _0\"></span> variazioni del<span class=\"_ _0\"></span> debito dipend<span class=\"_ _0\"></span>enti dallo scorrere<span class=\"_ _0\"></span> del tempo<span class=\"_ _254\"> </span></span></span>(dell\u2019attu<span class=\"_ _0\"></span>alizzazione dello Str<span class=\"_ _0\"></span>ike Price). <span class=\"ff2\"> <span class=\"_ _1\"> </span></span>Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>e passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _3c\"></span>commerciali, <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>li e <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>passivi<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _254\"> </span> correnti, <span class=\"_ _0\"></span>esse sono<span class=\"_ _0\"></span> isc<span class=\"_ _0\"></span>ritte <span class=\"_ _0\"></span>al valore<span class=\"_ _0\"></span> nomina<span class=\"_ _0\"></span>le ritenuto<span class=\"_ _0\"></span> rap<span class=\"_ _0\"></span>presentativo<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di estin<span class=\"_ _0\"></span>zione; s<span class=\"_ _0\"></span>i se<span class=\"_ _0\"></span>gnala c<span class=\"_ _0\"></span>he<span class=\"_ _254\"> </span> in tali voci non \u00e8 <span class=\"_ _0\"></span>presente u<span class=\"_ _0\"></span>na significativa c<span class=\"_ _0\"></span>omponente d<span class=\"_ _0\"></span>i finanziamento<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-758": {
   "value": "I <span class=\"_ _5b\"> </span>dati <span class=\"_ _5b\"> </span>relativi <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _5b\"> </span>no<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>correnti <span class=\"_ _5b\"> </span>possed<span class=\"_ _0\"></span>ute <span class=\"_ _5a\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>dismissione, <span class=\"_ _5b\"> </span>i <span class=\"_ _50\"> </span>gruppi <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>dismissi<span class=\"_ _0\"></span>one <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>attivit\u00e0<span class=\"_ _254\"> </span>operative <span class=\"_ _3c\"></span>cessate <span class=\"_ _3c\"></span>vengono <span class=\"_ _3c\"></span>presentati <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>due <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecifiche <span class=\"_ _3c\"></span>voci <span class=\"_ _0\"></span>della <span class=\"_ _3c\"></span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>patri<span class=\"_ _0\"></span>moniale-finanz<span class=\"_ _0\"></span>iaria: <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _254\"> </span>possedute per la v<span class=\"_ _0\"></span>endita e p<span class=\"_ _0\"></span>assivit\u00e0 direttame<span class=\"_ _0\"></span>nte correl<span class=\"_ _0\"></span>ate alle attivit\u00e0 poss<span class=\"_ _0\"></span>edute per la vend<span class=\"_ _0\"></span>ita. Con <span class=\"_ _4\"></span>esclus<span class=\"_ _0\"></span>ivo <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>ferimento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>perative <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>essate, i<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _4\"></span>econom<span class=\"_ _0\"></span>ici <span class=\"_ _4\"></span>netti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>esse <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>seguiti nel<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>more<span class=\"_ _254\"> </span>del <span class=\"_ _4\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>dismissione,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>plusvalenze/minusval<span class=\"_ _0\"></span>enze <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _4\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dismissio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>stessa<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>corrispondenti<span class=\"_ _254\"> </span>dati <span class=\"_ _56\"> </span>comparativi <span class=\"_ _56\"> </span>dell\u2019esercizio/pe<span class=\"_ _0\"></span>riodo <span class=\"_ _56\"> </span>precedente <span class=\"_ _56\"> </span>vengono <span class=\"_ _55\"> </span>p<span class=\"_ _0\"></span>resentati <span class=\"_ _56\"> </span>in <span class=\"_ _55\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _56\"> </span>specifica <span class=\"_ _56\"> </span>voce <span class=\"_ _55\"> </span>del <span class=\"_ _56\"> </span>conto<span class=\"_ _254\"> </span>economico: \u201cUtile<span class=\"_ _0\"></span>/perdita <span class=\"_ _0\"></span>da attivit\u00e0 opera<span class=\"_ _0\"></span>tive cessate<span class=\"_ _0\"></span>\u201d. Passivit\u00e0 finanziarie<span class=\"_ _254\"> </span>Le <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>classificate <span class=\"_ _3c\"></span>come <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>mortizzato <span class=\"_ _3c\"></span>o <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>valore <span class=\"_ _3c\"></span>equo <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>var<span class=\"_ _0\"></span>iazioni<span class=\"_ _254\"> </span>imputate a <span class=\"_ _4\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>econo<span class=\"_ _0\"></span>mico. Una <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _0\"></span>ria viene <span class=\"_ _4\"></span>cla<span class=\"_ _0\"></span>ssificata al <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>quo <span class=\"_ _3\"></span>con v<span class=\"_ _3\"></span>ariazioni imputate<span class=\"_ _254\"> </span>a conto <span class=\"_ _3\"></span>economico quando \u00e8 posseduta per <span class=\"_ _3\"></span>la negoziazione, rappres<span class=\"_ _0\"></span>enta un <span class=\"_ _3\"></span>derivato o \u00e8 <span class=\"_ _3\"></span>designata come tale al<span class=\"_ _254\"> </span>momento <span class=\"_ _50\"> </span>della  rilevazione  iniziale. <span class=\"_ _5b\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>passivit\u00e0 <span class=\"_ _50\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _50\"> </span>al  f<span class=\"_ _3\"></span>air  v<span class=\"_ _3\"></span>alue <span class=\"_ _50\"> </span>con  variazioni  imputate <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>conto<span class=\"_ _254\"> </span>economico <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>valutate <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>fair <span class=\"_ _3f\"></span>value <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>eventuali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>variazion<span class=\"_ _0\"></span>i, <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>presi <span class=\"_ _3c\"></span>gli <span class=\"_ _3f\"></span>inter<span class=\"_ _0\"></span>essi <span class=\"_ _3c\"></span>passivi<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>rilevate <span class=\"_ _3f\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _56\"> </span>ec<span class=\"_ _0\"></span>onomico. <span class=\"_ _56\"> </span>Le <span class=\"_ _57\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _56\"> </span>passivit\u00e0 <span class=\"_ _57\"> </span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _56\"> </span>so<span class=\"_ _0\"></span>no <span class=\"_ _56\"> </span>valutate<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>successi<span class=\"_ _0\"></span>vamente <span class=\"_ _56\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _56\"> </span>costo <span class=\"_ _57\"> </span>ammortizza<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span>utilizzando <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>criterio<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ell\u2019interesse <span class=\"_ _54\"></span>effetti<span class=\"_ _0\"></span>vo. <span class=\"_ _3f\"></span>Gli<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>teressi <span class=\"_ _54\"></span>passivi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>gli <span class=\"_ _54\"></span>utili/perd<span class=\"_ _0\"></span>ite <span class=\"_ _54\"></span>su <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ambi <span class=\"_ _3f\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>rilevati <span class=\"_ _54\"></span>a<span class=\"_ _254\"> </span>conto economic<span class=\"_ _0\"></span>o, cos\u00ec com<span class=\"_ _0\"></span>e gli eventuali ut<span class=\"_ _0\"></span>ili o perdite der<span class=\"_ _0\"></span>ivanti dall\u2019elim<span class=\"_ _0\"></span>inazione<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Il Gruppo proced<span class=\"_ _0\"></span>e all\u2019elim<span class=\"_ _0\"></span>inazione d<span class=\"_ _0\"></span>i una passivit\u00e0 fi<span class=\"_ _0\"></span>nanziaria <span class=\"_ _0\"></span>quando l\u2019obbligaz<span class=\"_ _0\"></span>ione specificata<span class=\"_ _0\"></span> nel contratto<span class=\"_ _254\"> </span>\u00e8 stata ademp<span class=\"_ _0\"></span>iuta o cancella<span class=\"_ _0\"></span>ta. Le <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanzia<span class=\"_ _0\"></span>rie <span class=\"_ _54\"></span>sono <span class=\"_ _54\"> </span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _54\"></span>nelle <span class=\"_ _54\"> </span>voc<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>debiti <span class=\"_ _5a\"> </span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>corrent<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti, <span class=\"_ _54\"></span>altre <span class=\"_ _5a\"> </span>passivit\u00e0 <span class=\"_ _54\"></span>no<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>correnti, d<span class=\"_ _0\"></span>ebiti commercial<span class=\"_ _0\"></span>i, passivit\u00e0 fisc<span class=\"_ _0\"></span>ali ed altre p<span class=\"_ _0\"></span>assivit\u00e0 correnti.<span class=\"_ _0\"></span> Per quant<span class=\"_ _0\"></span>o riguarda i<span class=\"_ _0\"></span> debiti finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _254\"> </span>non correnti <span class=\"_ _0\"></span>e correnti<span class=\"_ _0\"></span> essi <span class=\"_ _0\"></span>comprendono i <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>obbligazionari, <span class=\"_ _0\"></span>i finanzia<span class=\"_ _0\"></span>menti b<span class=\"_ _0\"></span>ancari, gli sc<span class=\"_ _0\"></span>operti di <span class=\"_ _0\"></span>conto<span class=\"_ _254\"> </span>corrente, le passivit\u00e0 verso altri finanzia<span class=\"_ _0\"></span>tori (quali leasing, factoring e debiti secondo IFRS 16), le passivit\u00e0 per<span class=\"_ _254\"> </span>strumenti der<span class=\"_ _0\"></span>ivati di copertu<span class=\"_ _0\"></span>ra e per saldo prezzo <span class=\"_ _0\"></span>su acquisizioni<span class=\"_ _0\"></span>. I <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3\"></span>finanziari, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezi<span class=\"_ _0\"></span>one <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati, <span class=\"_ _3\"></span>sono ril<span class=\"_ _3\"></span>eva<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>iniz<span class=\"_ _0\"></span>ialmente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo che <span class=\"_ _4\"></span>appross<span class=\"_ _0\"></span>ima <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value,<span class=\"_ _254\"> </span>al <span class=\"_ _3c\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>sostenuti <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>l\u2019o<span class=\"_ _0\"></span>perazione. <span class=\"_ _3f\"></span>Successiva<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>iscritti <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>costo <span class=\"_ _3f\"></span>ammortiz<span class=\"_ _0\"></span>zato <span class=\"_ _3c\"></span>portand<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>l\u2019eventuale<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> il <span class=\"_ _3c\"></span>costo <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rimborso <span class=\"_ _3c\"></span>lungo <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>durata <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _254\"> </span>utilizzando il m<span class=\"_ _0\"></span>etodo del ta<span class=\"_ _0\"></span>sso di interesse effe<span class=\"_ _0\"></span>ttivo. I finanz<span class=\"_ _0\"></span>iamenti sono cla<span class=\"_ _0\"></span>ssificati tra<span class=\"_ _0\"></span> le passivit\u00e0 correnti<span class=\"_ _0\"></span> a<span class=\"_ _254\"> </span>meno <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>abb<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span>ritto <span class=\"_ _3c\"></span>incond<span class=\"_ _0\"></span>izionato <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferire <span class=\"_ _3c\"></span>l\u2019e<span class=\"_ _0\"></span>stinzione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>tale <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>alme<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>dod<span class=\"_ _0\"></span>ici<span class=\"_ _254\"> </span>mesi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>opo <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>data <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iferimen<span class=\"_ _0\"></span>to. <span class=\"_ _0\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>leasing<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _3c\"></span>sec<span class=\"_ _0\"></span>ondo <span class=\"_ _0\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>rimand<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>merito <span class=\"_ _50\"> </span>alla  v<span class=\"_ _3\"></span>alutazione<span class=\"_ _0\"></span>, <span class=\"_ _5b\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>paragrafo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cL<span class=\"_ _0\"></span>easing\u201d <span class=\"_ _50\"> </span>delle  p<span class=\"_ _3\"></span>resenti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cNote  illustrative\u201d, <span class=\"_ _50\"> </span>mentre <span class=\"_ _50\"> </span>per  i <span class=\"_ _5b\"> </span>derivati  al<span class=\"_ _254\"> </span>paragrafo \u201cStr<span class=\"_ _0\"></span>umenti finanz<span class=\"_ _0\"></span>iari derivati ed ope<span class=\"_ _0\"></span>razioni d<span class=\"_ _0\"></span>i copertura\u201d.<span class=\"_ _254\"> </span>I <span class=\"_ _0\"></span>debiti <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>put <span class=\"_ _3c\"></span>option <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>iscritti <span class=\"_ _3c\"></span>secondo <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>principi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>IAS <span class=\"_ _3c\"></span>32 <span class=\"_ _3c\"></span>paragraf<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>23, <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>quale <span class=\"_ _3c\"></span>stab<span class=\"_ _0\"></span>ilisce <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span>un <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>contiene <span class=\"_ _0\"></span>l\u2019obbligazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquistare <span class=\"_ _0\"></span>propr<span class=\"_ _0\"></span>i strum<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>rappresentativi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale<span class=\"_ _254\"> </span>(nella <span class=\"_ _3f\"></span>fattispecie <span class=\"_ _3f\"></span>rife<span class=\"_ _0\"></span>ribile <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>pettanza <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>minora<span class=\"_ _0\"></span>nze) <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>mbio <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>disponibilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3c\"></span>liqu<span class=\"_ _0\"></span>ide <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>altre<span class=\"_ _254\"> </span>attivit\u00e0 fi<span class=\"_ _0\"></span>nanziarie <span class=\"_ _0\"></span>d\u00e0 ori<span class=\"_ _0\"></span>gine a<span class=\"_ _0\"></span> una <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ia per <span class=\"_ _0\"></span>il valo<span class=\"_ _0\"></span>re attuale <span class=\"_ _0\"></span>dell\u2019i<span class=\"_ _0\"></span>mporto di <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>(ovver<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>il valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>del prezzo di <span class=\"_ _0\"></span>acquisto a <span class=\"_ _0\"></span>termine, <span class=\"_ _0\"></span>lo Strike Price <span class=\"_ _0\"></span>dell\u2019opzione <span class=\"_ _0\"></span>o altr<span class=\"_ _0\"></span>o importo di <span class=\"_ _0\"></span>rimborso)<span class=\"_ _0\"></span>. Nel<span class=\"_ _254\"> </span>caso di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>\u2019opzione put ceduta<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> passivit\u00e0 <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>ia \u00e8 <span class=\"_ _3\"></span>rilevata inizialmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l valore <span class=\"_ _3\"></span>attuale dello Strike Price<span class=\"_ _254\"> </span>dell\u2019opzione <span class=\"_ _5a\"> </span>ed <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>riclassific<span class=\"_ _0\"></span>ata <span class=\"_ _5a\"> </span>dal <span class=\"_ _5a\"> </span>patrimonio <span class=\"_ _5a\"> </span>netto. <span class=\"_ _5a\"> </span>Suc<span class=\"_ _0\"></span>cessivamente <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>\u00e8 <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span>ta <span class=\"_ _5a\"> </span>in <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onformit\u00e0<span class=\"_ _254\"> </span>all\u2019IFRS 9. In pa<span class=\"_ _0\"></span>rticolare, i<span class=\"_ _0\"></span>n applicazione d<span class=\"_ _0\"></span>i tale princi<span class=\"_ _0\"></span>pio:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>engono <span class=\"_ _3c\"></span>considerate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>come <span class=\"_ _3c\"></span>gi\u00e0 <span class=\"_ _3c\"></span>acquisite <span class=\"_ _3c\"></span>dalla <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ociet\u00e0/Gruppo <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>oggetto <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>opzioni <span class=\"_ _3c\"></span>put <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>edute<span class=\"_ _254\"> </span></span></span>relative <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto di <span class=\"_ _3e\"></span>terz<span class=\"_ _0\"></span>i, <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nche <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>casi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>restino <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo <span class=\"_ _4\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soci <span class=\"_ _3\"></span>terzi i <span class=\"_ _4\"></span>rischi <span class=\"_ _3\"></span>ed <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>benef<span class=\"_ _0\"></span>ici<span class=\"_ _254\"> </span>connessi con la <span class=\"_ _0\"></span>propriet\u00e0 d<span class=\"_ _0\"></span>elle azioni e continu<span class=\"_ _0\"></span>ino a ri<span class=\"_ _0\"></span>manere esposti <span class=\"_ _0\"></span>al rischio di equity;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>iene <span class=\"_ _44\"> </span>iscritto <span class=\"_ _44\"> </span>in <span class=\"_ _44\"> </span>contro<span class=\"_ _0\"></span>partita <span class=\"_ _44\"> </span>a <span class=\"_ _44\"> </span>riserva <span class=\"_ _44\"> </span>di <span class=\"_ _44\"> </span>Patrimonio <span class=\"_ _44\"> </span>netto<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>il <span class=\"_ _44\"> </span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _44\"> </span>derivante <span class=\"_ _44\"> </span>dal <span class=\"_ _44\"> </span>sorgere<span class=\"_ _254\"> </span></span></span>dell\u2019obb<span class=\"_ _0\"></span>ligazione <span class=\"_ _55\"> </span>e <span class=\"_ _56\"> </span>le <span class=\"_ _56\"> </span>eventuali <span class=\"_ _56\"> </span>successive <span class=\"_ _55\"> </span>varia<span class=\"_ _0\"></span>zioni <span class=\"_ _56\"> </span>dello <span class=\"_ _55\"> </span>stess<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>non <span class=\"_ _56\"> </span>dipen<span class=\"_ _0\"></span>denti <span class=\"_ _56\"> </span>dal <span class=\"_ _55\"> </span>sem<span class=\"_ _0\"></span>plice<span class=\"_ _254\"> </span>trascorrere del te<span class=\"_ _0\"></span>mpo;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>engono i<span class=\"_ _0\"></span>mputate a Patri<span class=\"_ _0\"></span>monio netto le<span class=\"_ _0\"></span> variazioni del<span class=\"_ _0\"></span> debito dipend<span class=\"_ _0\"></span>enti dallo scorrere<span class=\"_ _0\"></span> del tempo<span class=\"_ _254\"> </span></span></span>(dell\u2019attu<span class=\"_ _0\"></span>alizzazione dello Str<span class=\"_ _0\"></span>ike Price). <span class=\"ff2\"> <span class=\"_ _1\"> </span></span>Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>e passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _3c\"></span>commerciali, <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>li e <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>passivi<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _254\"> </span> correnti, <span class=\"_ _0\"></span>esse sono<span class=\"_ _0\"></span> isc<span class=\"_ _0\"></span>ritte <span class=\"_ _0\"></span>al valore<span class=\"_ _0\"></span> nomina<span class=\"_ _0\"></span>le ritenuto<span class=\"_ _0\"></span> rap<span class=\"_ _0\"></span>presentativo<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di estin<span class=\"_ _0\"></span>zione; s<span class=\"_ _0\"></span>i se<span class=\"_ _0\"></span>gnala c<span class=\"_ _0\"></span>he<span class=\"_ _254\"> </span> in tali voci non \u00e8 <span class=\"_ _0\"></span>presente u<span class=\"_ _0\"></span>na significativa c<span class=\"_ _0\"></span>omponente d<span class=\"_ _0\"></span>i finanziamento<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-781": {
   "value": "Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>e passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _3c\"></span>commerciali, <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>li e <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>passivi<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _254\"> </span> correnti, <span class=\"_ _0\"></span>esse sono<span class=\"_ _0\"></span> isc<span class=\"_ _0\"></span>ritte <span class=\"_ _0\"></span>al valore<span class=\"_ _0\"></span> nomina<span class=\"_ _0\"></span>le ritenuto<span class=\"_ _0\"></span> rap<span class=\"_ _0\"></span>presentativo<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di estin<span class=\"_ _0\"></span>zione; s<span class=\"_ _0\"></span>i se<span class=\"_ _0\"></span>gnala c<span class=\"_ _0\"></span>he<span class=\"_ _254\"> </span> in tali voci non \u00e8 <span class=\"_ _0\"></span>presente u<span class=\"_ _0\"></span>na significativa c<span class=\"_ _0\"></span>omponente d<span class=\"_ _0\"></span>i finanziamento<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-774": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs300\">Strumenti finan<span class=\"_ _3\"></span>ziari derivati ed operazioni di c<span class=\"_ _3\"></span>opertura<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs301\">Gli  str<span class=\"_ _0\"></span>umenti <span class=\"_ _3d\"> </span>finanziar<span class=\"_ _0\"></span>i  d<span class=\"_ _0\"></span>erivati  s<span class=\"_ _0\"></span>ono <span class=\"_ _3d\"> </span>inizialm<span class=\"_ _0\"></span>ente <span class=\"_ _3d\"> </span>rilevati <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span><span class=\"ff7\">fair <span class=\"_ _3d\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>cui <span class=\"_ _3d\"> </span>sono <span class=\"_ _3d\"> </span>stipulati.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs302\">Successivamente <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>periodica<span class=\"_ _0\"></span>mente <span class=\"_ _0\"></span>rivisto <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>sue <span class=\"_ _3c\"></span>variazioni <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>contabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs303\">economico <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _4\"></span>dell<span class=\"_ _0\"></span>\u2019esercizio. <span class=\"_ _4\"></span>Sono<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>iscritti <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3e\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff1\"> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>passivit\u00e0<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs304\">quando <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>negativo. <span class=\"_ _3c\"></span>I <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _0\"></span>incorpora<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>separati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _3c\"></span>contratto <span class=\"_ _3c\"></span>primario <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>conta<span class=\"_ _0\"></span>bilizzati <span class=\"_ _3c\"></span>separatamente<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs305\">quando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>imario <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>costituisce<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>vengo<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>soddisfatti <span class=\"_ _0\"></span>deter<span class=\"_ _0\"></span>minati<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs306\">criteri. <span class=\"_ _3c\"></span>Il <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>realizz<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>operazio<span class=\"_ _0\"></span>ni <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _3f\"></span>derivati <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>intento <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>copr<span class=\"_ _0\"></span>irsi <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>rischio<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs307\">derivante <span class=\"_ _54\"></span>dall\u2019o<span class=\"_ _0\"></span>scillazione <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>prezzi <span class=\"_ _54\"></span>delle <span class=\"_ _54\"></span>materie <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>ime, <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>tassi <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>interesse <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>cambi. <span class=\"_ _54\"></span>I <span class=\"_ _54\"></span>derivati <span class=\"_ _54\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs308\">classificati, coer<span class=\"_ _0\"></span>entemente c<span class=\"_ _0\"></span>on quanto stabilito<span class=\"_ _0\"></span> dall\u2019IFRS 9, com<span class=\"_ _0\"></span>e strumenti di c<span class=\"_ _0\"></span>opertura quand<span class=\"_ _0\"></span>o:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs309\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la <span class=\"_ _5b\"> </span>relazione  di <span class=\"_ _5b\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _50\"> </span>consiste <span class=\"_ _50\"> </span>solo <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>strumenti  di <span class=\"_ _5b\"> </span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _5b\"> </span>amm<span class=\"_ _0\"></span>issibili  ed <span class=\"_ _5b\"> </span>elementi  coperti<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs30a\">ammissibili; <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs30b\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">all\u2019inizio della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>opertura v<span class=\"_ _0\"></span>i \u00e8<span class=\"_ _0\"></span> una<span class=\"_ _0\"></span> des<span class=\"_ _0\"></span>ignazione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>documenta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>formale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>relaz<span class=\"_ _0\"></span>ione<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs30c\">di <span class=\"_ _54\"></span>copertura<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>obi<span class=\"_ _0\"></span>ettivi <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _54\"></span>nella <span class=\"_ _54\"></span>g<span class=\"_ _0\"></span>estione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>strate<span class=\"_ _0\"></span>gia <span class=\"_ _54\"></span>nell\u2019effettu<span class=\"_ _0\"></span>are <span class=\"_ _54\"></span>la<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs30d\">copertura;<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs30e\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>soddisfa <span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>tti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>quisiti <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>efficaci<span class=\"_ _0\"></span>a (<span class=\"_ _0\"></span>esistenza <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rapporto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs30f\">l\u2019elemento <span class=\"_ _3f\"></span>cope<span class=\"_ _0\"></span>rto <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strumento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>copertur<span class=\"_ _0\"></span>a, <span class=\"_ _3c\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>credito <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>preval<span class=\"_ _0\"></span>ente <span class=\"_ _3f\"></span>sull<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs310\">valore risultanti<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dal rapport<span class=\"_ _0\"></span>o economico, il rapporto di copertura \u00e8 il medesimo di quello determinato<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs311\">dalla <span class=\"_ _55\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>dell\u2019elemento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>coperto <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>Gruppo <span class=\"_ _55\"> </span>effettivamente<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>copre <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>dalla <span class=\"_ _55\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>dello<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs312\">strumento <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>utilizza<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>effettiv<span class=\"_ _0\"></span>amente <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>copr<span class=\"_ _0\"></span>ire <span class=\"_ _54\"></span>tale <span class=\"_ _5a\"> </span>qu<span class=\"_ _0\"></span>antit\u00e0 <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>elemento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs313\">coperto).<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs314\">Quando i <span class=\"_ _3\"></span>derivati di <span class=\"_ _3\"></span>copert<span class=\"_ _0\"></span>ura <span class=\"_ _3\"></span>coprono il <span class=\"_ _3\"></span>rischio di <span class=\"_ _3\"></span>vari<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del <span class=\"ff7\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> del <span class=\"_ _3\"></span>sotto<span class=\"_ _0\"></span>stante (<span class=\"ff7\">fair <span class=\"_ _3\"></span>value hedge<span class=\"ff1\">),<span class=\"_ _254\"> </span></span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff7\"><span class=\"ff1\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs315\">gli stessi sono rilevati al valore equo con imputaz<span class=\"_ _0\"></span>ione a conto economico degli effetti della variazione<span class=\"_ _0\"></span> di valore<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs316\">dello <span class=\"_ _54\"></span>strumento <span class=\"_ _54\"></span>volta <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>compe<span class=\"_ _0\"></span>nsare <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>variazione, <span class=\"_ _54\"></span>tipic<span class=\"_ _0\"></span>amente <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>egno <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontrario, <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sott<span class=\"_ _0\"></span>ostante<span class=\"_ _254\"> </span></div>coperto. Quando i derivati coprono il rischio di variazio<span class=\"_ _0\"></span>ne dei flussi di <span class=\"_ _3\"></span>cassa d<span class=\"_ _0\"></span>el sottostante (<span class=\"ff7\">cash flow hedge</span>),<span class=\"_ _254\"> </span> la <span class=\"_ _3d\"> </span>quota <span class=\"_ _3d\"> </span>e<span class=\"_ _0\"></span>fficace <span class=\"_ _3d\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>var<span class=\"_ _0\"></span>iazioni <span class=\"_ _3d\"> </span>del <span class=\"_ _55\"> </span><span class=\"ff7\">fair <span class=\"_ _3d\"> </span>valu<span class=\"_ _0\"></span>e</span>  d<span class=\"_ _0\"></span>ei <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>erivati <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _55\"> </span>inizialmente <span class=\"_ _55\"> </span>rilevata <span class=\"_ _3d\"> </span>a <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _3d\"> </span>netto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> (contabilizza<span class=\"_ _0\"></span>ta <span class=\"_ _3d\"> </span>tra<span class=\"_ _0\"></span>mite <span class=\"_ _3d\"> </span>\u201c<span class=\"ff7\">oth<span class=\"_ _0\"></span>er <span class=\"_ _3d\"> </span>compr<span class=\"_ _0\"></span>ehensive <span class=\"_ _55\"> </span>income</span>\u201d) <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _55\"> </span>imputata <span class=\"_ _55\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>econom<span class=\"_ _0\"></span>ico<span class=\"_ _254\"> </span> coerentemente a<span class=\"_ _0\"></span>gli effetti e<span class=\"_ _0\"></span>conomici prodotti<span class=\"_ _0\"></span> dall\u2019operaz<span class=\"_ _0\"></span>ione coperta.<span class=\"_ _254\"> </span> Le <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>riazioni  del <span class=\"_ _5b\"> </span><span class=\"ff7\">fai<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _50\"> </span>dei <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>erivati  che <span class=\"_ _5b\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>presentano  i <span class=\"_ _5b\"> </span>re<span class=\"_ _0\"></span>quisiti <span class=\"_ _50\"> </span>formali<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>essere <span class=\"_ _50\"> </span>considera<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> copertura ai fin<span class=\"_ _0\"></span>i IFRS sono rilevate<span class=\"_ _0\"></span> a conto econo<span class=\"_ _0\"></span>mico.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-759": {
   "value": "Strumenti finan<span class=\"_ _3\"></span>ziari derivati ed operazioni di c<span class=\"_ _3\"></span>opertura<span class=\"_ _254\"> </span> Gli  str<span class=\"_ _0\"></span>umenti <span class=\"_ _3d\"> </span>finanziar<span class=\"_ _0\"></span>i  d<span class=\"_ _0\"></span>erivati  s<span class=\"_ _0\"></span>ono <span class=\"_ _3d\"> </span>inizialm<span class=\"_ _0\"></span>ente <span class=\"_ _3d\"> </span>rilevati <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span><span class=\"ff7\">fair <span class=\"_ _3d\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>cui <span class=\"_ _3d\"> </span>sono <span class=\"_ _3d\"> </span>stipulati.<span class=\"_ _254\"> </span> Successivamente <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>periodica<span class=\"_ _0\"></span>mente <span class=\"_ _0\"></span>rivisto <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>sue <span class=\"_ _3c\"></span>variazioni <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>contabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto<span class=\"_ _254\"> </span> economico <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _4\"></span>dell<span class=\"_ _0\"></span>\u2019esercizio. <span class=\"_ _4\"></span>Sono<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>iscritti <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3e\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff1\"> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>passivit\u00e0<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span>quando <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>negativo. <span class=\"_ _3c\"></span>I <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _0\"></span>incorpora<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>separati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _3c\"></span>contratto <span class=\"_ _3c\"></span>primario <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>conta<span class=\"_ _0\"></span>bilizzati <span class=\"_ _3c\"></span>separatamente<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> quando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>imario <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>costituisce<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>vengo<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>soddisfatti <span class=\"_ _0\"></span>deter<span class=\"_ _0\"></span>minati<span class=\"_ _254\"> </span> criteri. <span class=\"_ _3c\"></span>Il <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>realizz<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>operazio<span class=\"_ _0\"></span>ni <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _3f\"></span>derivati <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>intento <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>copr<span class=\"_ _0\"></span>irsi <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>rischio<span class=\"_ _254\"> </span> derivante <span class=\"_ _54\"></span>dall\u2019o<span class=\"_ _0\"></span>scillazione <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>prezzi <span class=\"_ _54\"></span>delle <span class=\"_ _54\"></span>materie <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>ime, <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>tassi <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>interesse <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>cambi. <span class=\"_ _54\"></span>I <span class=\"_ _54\"></span>derivati <span class=\"_ _54\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> classificati, coer<span class=\"_ _0\"></span>entemente c<span class=\"_ _0\"></span>on quanto stabilito<span class=\"_ _0\"></span> dall\u2019IFRS 9, com<span class=\"_ _0\"></span>e strumenti di c<span class=\"_ _0\"></span>opertura quand<span class=\"_ _0\"></span>o:<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la <span class=\"_ _5b\"> </span>relazione  di <span class=\"_ _5b\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _50\"> </span>consiste <span class=\"_ _50\"> </span>solo <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>strumenti  di <span class=\"_ _5b\"> </span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _5b\"> </span>amm<span class=\"_ _0\"></span>issibili  ed <span class=\"_ _5b\"> </span>elementi  coperti<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>ammissibili; <span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">all\u2019inizio della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>opertura v<span class=\"_ _0\"></span>i \u00e8<span class=\"_ _0\"></span> una<span class=\"_ _0\"></span> des<span class=\"_ _0\"></span>ignazione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>documenta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>formale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>relaz<span class=\"_ _0\"></span>ione<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>di <span class=\"_ _54\"></span>copertura<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>obi<span class=\"_ _0\"></span>ettivi <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _54\"></span>nella <span class=\"_ _54\"></span>g<span class=\"_ _0\"></span>estione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>strate<span class=\"_ _0\"></span>gia <span class=\"_ _54\"></span>nell\u2019effettu<span class=\"_ _0\"></span>are <span class=\"_ _54\"></span>la<span class=\"_ _254\"> </span> copertura;<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>soddisfa <span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>tti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>quisiti <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>efficaci<span class=\"_ _0\"></span>a (<span class=\"_ _0\"></span>esistenza <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rapporto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>l\u2019elemento <span class=\"_ _3f\"></span>cope<span class=\"_ _0\"></span>rto <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strumento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>copertur<span class=\"_ _0\"></span>a, <span class=\"_ _3c\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>credito <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>preval<span class=\"_ _0\"></span>ente <span class=\"_ _3f\"></span>sull<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> valore risultanti<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dal rapport<span class=\"_ _0\"></span>o economico, il rapporto di copertura \u00e8 il medesimo di quello determinato<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dalla <span class=\"_ _55\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>dell\u2019elemento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>coperto <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>Gruppo <span class=\"_ _55\"> </span>effettivamente<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>copre <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>dalla <span class=\"_ _55\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>dello<span class=\"_ _254\"> </span> strumento <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>utilizza<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>effettiv<span class=\"_ _0\"></span>amente <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>copr<span class=\"_ _0\"></span>ire <span class=\"_ _54\"></span>tale <span class=\"_ _5a\"> </span>qu<span class=\"_ _0\"></span>antit\u00e0 <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>elemento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> coperto).<span class=\"_ _254\"> </span> Quando i <span class=\"_ _3\"></span>derivati di <span class=\"_ _3\"></span>copert<span class=\"_ _0\"></span>ura <span class=\"_ _3\"></span>coprono il <span class=\"_ _3\"></span>rischio di <span class=\"_ _3\"></span>vari<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del <span class=\"ff7\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> del <span class=\"_ _3\"></span>sotto<span class=\"_ _0\"></span>stante (<span class=\"ff7\">fair <span class=\"_ _3\"></span>value hedge<span class=\"ff1\">),<span class=\"_ _254\"> </span></span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff7\"><span class=\"ff1\"> </span></span></span></span>gli stessi sono rilevati al valore equo con imputaz<span class=\"_ _0\"></span>ione a conto economico degli effetti della variazione<span class=\"_ _0\"></span> di valore<span class=\"_ _254\"> </span> dello <span class=\"_ _54\"></span>strumento <span class=\"_ _54\"></span>volta <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>compe<span class=\"_ _0\"></span>nsare <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>variazione, <span class=\"_ _54\"></span>tipic<span class=\"_ _0\"></span>amente <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>egno <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontrario, <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sott<span class=\"_ _0\"></span>ostante<span class=\"_ _254\"> </span>coperto. Quando i derivati coprono il rischio di variazio<span class=\"_ _0\"></span>ne dei flussi di <span class=\"_ _3\"></span>cassa d<span class=\"_ _0\"></span>el sottostante (<span class=\"ff7\">cash flow hedge</span>),<span class=\"_ _254\"> </span> la <span class=\"_ _3d\"> </span>quota <span class=\"_ _3d\"> </span>e<span class=\"_ _0\"></span>fficace <span class=\"_ _3d\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>var<span class=\"_ _0\"></span>iazioni <span class=\"_ _3d\"> </span>del <span class=\"_ _55\"> </span><span class=\"ff7\">fair <span class=\"_ _3d\"> </span>valu<span class=\"_ _0\"></span>e</span>  d<span class=\"_ _0\"></span>ei <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>erivati <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _55\"> </span>inizialmente <span class=\"_ _55\"> </span>rilevata <span class=\"_ _3d\"> </span>a <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _3d\"> </span>netto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> (contabilizza<span class=\"_ _0\"></span>ta <span class=\"_ _3d\"> </span>tra<span class=\"_ _0\"></span>mite <span class=\"_ _3d\"> </span>\u201c<span class=\"ff7\">oth<span class=\"_ _0\"></span>er <span class=\"_ _3d\"> </span>compr<span class=\"_ _0\"></span>ehensive <span class=\"_ _55\"> </span>income</span>\u201d) <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _55\"> </span>imputata <span class=\"_ _55\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>econom<span class=\"_ _0\"></span>ico<span class=\"_ _254\"> </span> coerentemente a<span class=\"_ _0\"></span>gli effetti e<span class=\"_ _0\"></span>conomici prodotti<span class=\"_ _0\"></span> dall\u2019operaz<span class=\"_ _0\"></span>ione coperta.<span class=\"_ _254\"> </span> Le <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>riazioni  del <span class=\"_ _5b\"> </span><span class=\"ff7\">fai<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _50\"> </span>dei <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>erivati  che <span class=\"_ _5b\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>presentano  i <span class=\"_ _5b\"> </span>re<span class=\"_ _0\"></span>quisiti <span class=\"_ _50\"> </span>formali<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>essere <span class=\"_ _50\"> </span>considera<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> copertura ai fin<span class=\"_ _0\"></span>i IFRS sono rilevate<span class=\"_ _0\"></span> a conto econo<span class=\"_ _0\"></span>mico.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-734": {
   "value": "Strumenti finan<span class=\"_ _3\"></span>ziari derivati ed operazioni di c<span class=\"_ _3\"></span>opertura<span class=\"_ _254\"> </span> Gli  str<span class=\"_ _0\"></span>umenti <span class=\"_ _3d\"> </span>finanziar<span class=\"_ _0\"></span>i  d<span class=\"_ _0\"></span>erivati  s<span class=\"_ _0\"></span>ono <span class=\"_ _3d\"> </span>inizialm<span class=\"_ _0\"></span>ente <span class=\"_ _3d\"> </span>rilevati <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span><span class=\"ff7\">fair <span class=\"_ _3d\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>cui <span class=\"_ _3d\"> </span>sono <span class=\"_ _3d\"> </span>stipulati.<span class=\"_ _254\"> </span> Successivamente <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>periodica<span class=\"_ _0\"></span>mente <span class=\"_ _0\"></span>rivisto <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>sue <span class=\"_ _3c\"></span>variazioni <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>contabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto<span class=\"_ _254\"> </span> economico <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _4\"></span>dell<span class=\"_ _0\"></span>\u2019esercizio. <span class=\"_ _4\"></span>Sono<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>iscritti <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3e\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff1\"> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>passivit\u00e0<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span>quando <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>negativo. <span class=\"_ _3c\"></span>I <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _0\"></span>incorpora<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>separati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _3c\"></span>contratto <span class=\"_ _3c\"></span>primario <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>conta<span class=\"_ _0\"></span>bilizzati <span class=\"_ _3c\"></span>separatamente<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> quando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>imario <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>costituisce<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>vengo<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>soddisfatti <span class=\"_ _0\"></span>deter<span class=\"_ _0\"></span>minati<span class=\"_ _254\"> </span> criteri. <span class=\"_ _3c\"></span>Il <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>realizz<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>operazio<span class=\"_ _0\"></span>ni <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _3f\"></span>derivati <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>intento <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>copr<span class=\"_ _0\"></span>irsi <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>rischio<span class=\"_ _254\"> </span> derivante <span class=\"_ _54\"></span>dall\u2019o<span class=\"_ _0\"></span>scillazione <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>prezzi <span class=\"_ _54\"></span>delle <span class=\"_ _54\"></span>materie <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>ime, <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>tassi <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>interesse <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>cambi. <span class=\"_ _54\"></span>I <span class=\"_ _54\"></span>derivati <span class=\"_ _54\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> classificati, coer<span class=\"_ _0\"></span>entemente c<span class=\"_ _0\"></span>on quanto stabilito<span class=\"_ _0\"></span> dall\u2019IFRS 9, com<span class=\"_ _0\"></span>e strumenti di c<span class=\"_ _0\"></span>opertura quand<span class=\"_ _0\"></span>o:<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la <span class=\"_ _5b\"> </span>relazione  di <span class=\"_ _5b\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _50\"> </span>consiste <span class=\"_ _50\"> </span>solo <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>strumenti  di <span class=\"_ _5b\"> </span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _5b\"> </span>amm<span class=\"_ _0\"></span>issibili  ed <span class=\"_ _5b\"> </span>elementi  coperti<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>ammissibili; <span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">all\u2019inizio della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>opertura v<span class=\"_ _0\"></span>i \u00e8<span class=\"_ _0\"></span> una<span class=\"_ _0\"></span> des<span class=\"_ _0\"></span>ignazione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>documenta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>formale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>relaz<span class=\"_ _0\"></span>ione<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>di <span class=\"_ _54\"></span>copertura<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>obi<span class=\"_ _0\"></span>ettivi <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _54\"></span>nella <span class=\"_ _54\"></span>g<span class=\"_ _0\"></span>estione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>strate<span class=\"_ _0\"></span>gia <span class=\"_ _54\"></span>nell\u2019effettu<span class=\"_ _0\"></span>are <span class=\"_ _54\"></span>la<span class=\"_ _254\"> </span> copertura;<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">la <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>soddisfa <span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>tti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>quisiti <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>efficaci<span class=\"_ _0\"></span>a (<span class=\"_ _0\"></span>esistenza <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rapporto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>l\u2019elemento <span class=\"_ _3f\"></span>cope<span class=\"_ _0\"></span>rto <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strumento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>copertur<span class=\"_ _0\"></span>a, <span class=\"_ _3c\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>credito <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>preval<span class=\"_ _0\"></span>ente <span class=\"_ _3f\"></span>sull<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> valore risultanti<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dal rapport<span class=\"_ _0\"></span>o economico, il rapporto di copertura \u00e8 il medesimo di quello determinato<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dalla <span class=\"_ _55\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>dell\u2019elemento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>coperto <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>Gruppo <span class=\"_ _55\"> </span>effettivamente<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>copre <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>dalla <span class=\"_ _55\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>dello<span class=\"_ _254\"> </span> strumento <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>il <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>utilizza<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>effettiv<span class=\"_ _0\"></span>amente <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>copr<span class=\"_ _0\"></span>ire <span class=\"_ _54\"></span>tale <span class=\"_ _5a\"> </span>qu<span class=\"_ _0\"></span>antit\u00e0 <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>elemento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> coperto).<span class=\"_ _254\"> </span> Quando i <span class=\"_ _3\"></span>derivati di <span class=\"_ _3\"></span>copert<span class=\"_ _0\"></span>ura <span class=\"_ _3\"></span>coprono il <span class=\"_ _3\"></span>rischio di <span class=\"_ _3\"></span>vari<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del <span class=\"ff7\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> del <span class=\"_ _3\"></span>sotto<span class=\"_ _0\"></span>stante (<span class=\"ff7\">fair <span class=\"_ _3\"></span>value hedge<span class=\"ff1\">),<span class=\"_ _254\"> </span></span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff7\"><span class=\"ff1\"> </span></span></span></span>gli stessi sono rilevati al valore equo con imputaz<span class=\"_ _0\"></span>ione a conto economico degli effetti della variazione<span class=\"_ _0\"></span> di valore<span class=\"_ _254\"> </span> dello <span class=\"_ _54\"></span>strumento <span class=\"_ _54\"></span>volta <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>compe<span class=\"_ _0\"></span>nsare <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>variazione, <span class=\"_ _54\"></span>tipic<span class=\"_ _0\"></span>amente <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>egno <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontrario, <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sott<span class=\"_ _0\"></span>ostante<span class=\"_ _254\"> </span>coperto. Quando i derivati coprono il rischio di variazio<span class=\"_ _0\"></span>ne dei flussi di <span class=\"_ _3\"></span>cassa d<span class=\"_ _0\"></span>el sottostante (<span class=\"ff7\">cash flow hedge</span>),<span class=\"_ _254\"> </span> la <span class=\"_ _3d\"> </span>quota <span class=\"_ _3d\"> </span>e<span class=\"_ _0\"></span>fficace <span class=\"_ _3d\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>var<span class=\"_ _0\"></span>iazioni <span class=\"_ _3d\"> </span>del <span class=\"_ _55\"> </span><span class=\"ff7\">fair <span class=\"_ _3d\"> </span>valu<span class=\"_ _0\"></span>e</span>  d<span class=\"_ _0\"></span>ei <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>erivati <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _55\"> </span>inizialmente <span class=\"_ _55\"> </span>rilevata <span class=\"_ _3d\"> </span>a <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _3d\"> </span>netto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> (contabilizza<span class=\"_ _0\"></span>ta <span class=\"_ _3d\"> </span>tra<span class=\"_ _0\"></span>mite <span class=\"_ _3d\"> </span>\u201c<span class=\"ff7\">oth<span class=\"_ _0\"></span>er <span class=\"_ _3d\"> </span>compr<span class=\"_ _0\"></span>ehensive <span class=\"_ _55\"> </span>income</span>\u201d) <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _55\"> </span>imputata <span class=\"_ _55\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>econom<span class=\"_ _0\"></span>ico<span class=\"_ _254\"> </span> coerentemente a<span class=\"_ _0\"></span>gli effetti e<span class=\"_ _0\"></span>conomici prodotti<span class=\"_ _0\"></span> dall\u2019operaz<span class=\"_ _0\"></span>ione coperta.<span class=\"_ _254\"> </span> Le <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>riazioni  del <span class=\"_ _5b\"> </span><span class=\"ff7\">fai<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _50\"> </span>dei <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>erivati  che <span class=\"_ _5b\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>presentano  i <span class=\"_ _5b\"> </span>re<span class=\"_ _0\"></span>quisiti <span class=\"_ _50\"> </span>formali<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>essere <span class=\"_ _50\"> </span>considera<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> copertura ai fin<span class=\"_ _0\"></span>i IFRS sono rilevate<span class=\"_ _0\"></span> a conto econo<span class=\"_ _0\"></span>mico.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-697": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs31e\">Azioni proprie<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs31f\">Le <span class=\"_ _3c\"></span>azioni <span class=\"_ _3c\"></span>proprie <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>riduzione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _3c\"></span>netto. <span class=\"_ _3c\"></span>Il <span class=\"_ _3c\"></span>costo <span class=\"_ _3f\"></span>originario <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>propr<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>gli<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs320\">effetti  economici <span class=\"_ _50\"> </span>derivanti<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>dalle  eventuali  vendite <span class=\"_ _50\"> </span>successive  sono  parimenti  rilevati <span class=\"_ _50\"> </span>come  movimenti  di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs321\">patrimonio netto<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-698": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs323\">Fondi  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs299\">Il Gruppo rileva nella voce fond<span class=\"_ _0\"></span>i rischi ed oneri (correnti<span class=\"_ _0\"></span> e n<span class=\"_ _3\"></span>on correnti)<span class=\"_ _0\"></span> gli accantonamenti<span class=\"_ _0\"></span> effettuati a fronte<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs324\">di  obbligazioni  attuali,  legali <span class=\"_ _50\"> </span>o  implicite,  legate  ad <span class=\"_ _50\"> </span>eventi  passati  al <span class=\"_ _50\"> </span>sussistere  di  due  p<span class=\"_ _3\"></span>recise  condizion<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2fc\">rappresentate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(i<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>eleva<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>robabilit\u00e0 <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>tem<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>enda <span class=\"_ _3c\"></span>necessa<span class=\"_ _0\"></span>rio <span class=\"_ _3c\"></span>l\u2019impie<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isorse <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>Gruppo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs29d\">per <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>oddisfare <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>tesse <span class=\"_ _5a\"> </span>e <span class=\"_ _50\"> </span>(ii) <span class=\"_ _5b\"> </span>nel <span class=\"_ _5b\"> </span>caso <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>possibile <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span>ffettuare <span class=\"_ _5b\"> </span>una <span class=\"_ _5b\"> </span>stima<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>atte<span class=\"_ _0\"></span>ndibile <span class=\"_ _5b\"> </span>dell\u2019a<span class=\"_ _0\"></span>mmontare <span class=\"_ _5b\"> </span>delle<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs327\">obbligazioni <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>questione. <span class=\"_ _5a\"> </span>Gli <span class=\"_ _54\"></span>sta<span class=\"_ _0\"></span>nziament<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>rifletto<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>la <span class=\"_ _54\"> </span>mi<span class=\"_ _0\"></span>gliore <span class=\"_ _5a\"> </span>stima <span class=\"_ _5a\"> </span>possibile <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>ffettuata <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>gli<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs328\">elementi a <span class=\"_ _3\"></span>disposizi<span class=\"_ _0\"></span>one. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>vengono riesaminati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d ogni <span class=\"_ _3\"></span>data di <span class=\"_ _3\"></span>riferimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el bilancio <span class=\"_ _3\"></span>ed eventualmente<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs329\">rettificati <span class=\"_ _55\"> </span>per <span class=\"_ _55\"> </span>r<span class=\"_ _3\"></span>iflette<span class=\"_ _0\"></span>re <span class=\"_ _3d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>miglior <span class=\"_ _55\"> </span>stima<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>corrente<span class=\"_ _0\"></span>; <span class=\"_ _55\"> </span>eventuali <span class=\"_ _3d\"> </span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>stima <span class=\"_ _3d\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>riflesse <span class=\"_ _3d\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>cont<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32a\">economico <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>avvenuta. <span class=\"_ _0\"></span>Quand<span class=\"_ _0\"></span>o l\u2019<span class=\"_ _0\"></span>effetto fina<span class=\"_ _0\"></span>nziario <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tempo \u00e8 <span class=\"_ _0\"></span>signif<span class=\"_ _0\"></span>icativo e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32b\">le <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>ate <span class=\"_ _55\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>pagamento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>obb<span class=\"_ _0\"></span>ligazioni <span class=\"_ _55\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>stim<span class=\"_ _0\"></span>abili, <span class=\"_ _55\"> </span>l\u2019a<span class=\"_ _0\"></span>ccantonamento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _56\"> </span>oggetto <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>attu<span class=\"_ _0\"></span>alizzazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32c\">utilizzando <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>sconto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iflette <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lutazione <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrente <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>costo <span class=\"_ _3f\"></span>del <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>naro <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lazione <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>t<span class=\"_ _0\"></span>empo.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32d\">L\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>nesso <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>trascorrere <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mpo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>mputato <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>\u201cProvent<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32e\">finanziari e O<span class=\"_ _0\"></span>neri finanziar<span class=\"_ _0\"></span>i e differenze<span class=\"_ _0\"></span> cambio\u201d.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32f\">In <span class=\"_ _3\"></span>caso di cause legali, <span class=\"_ _3\"></span>l\u2019ammon<span class=\"_ _0\"></span>tare dei <span class=\"_ _3\"></span>fondi viene determinato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sulla base delle v<span class=\"_ _3\"></span>aluta<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>dei rischi al fine <span class=\"_ _3\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs330\">determinare <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>probabi<span class=\"_ _0\"></span>lit\u00e0, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>tempistica<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>gli <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>porti <span class=\"_ _3f\"></span>coinvolti. <span class=\"_ _54\"></span>Quando <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>relati<span class=\"_ _0\"></span>va <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>immobili,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs331\">impianti <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>mac<span class=\"_ _0\"></span>chinari <span class=\"_ _5b\"> </span>(pe<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>esempio <span class=\"_ _5b\"> </span>smant<span class=\"_ _0\"></span>ellamento <span class=\"_ _50\"> </span>e <span class=\"_ _5a\"> </span>ri<span class=\"_ _0\"></span>pristino <span class=\"_ _5b\"> </span>siti), <span class=\"_ _50\"> </span>il <span class=\"_ _5a\"> </span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5b\"> </span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>contro<span class=\"_ _0\"></span>partita<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs332\">all\u2019attivit\u00e0<span class=\"_ _0\"></span> cui si riferisce e l\u2019<span class=\"_ _0\"></span>imputazione a c<span class=\"_ _0\"></span>onto economico<span class=\"_ _0\"></span> avviene attr<span class=\"_ _0\"></span>averso il process<span class=\"_ _0\"></span>o di ammortamento. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs333\">Nelle note al b<span class=\"_ _0\"></span>ilancio vengon<span class=\"_ _0\"></span>o illustrate le pass<span class=\"_ _0\"></span>ivit\u00e0 potenziali s<span class=\"_ _0\"></span>ignificative ra<span class=\"_ _0\"></span>ppresenta<span class=\"_ _0\"></span>te da:  </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs334\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">obbligaz<span class=\"_ _0\"></span>ioni possi<span class=\"_ _0\"></span>bili <span class=\"_ _0\"></span>(ma <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>probabili) <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>eventi <span class=\"_ _0\"></span>passati<span class=\"_ _0\"></span>, la <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i es<span class=\"_ _0\"></span>istenza <span class=\"_ _0\"></span>sar\u00e0 <span class=\"_ _0\"></span>conferma<span class=\"_ _0\"></span>ta<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs335\">solo al verifi<span class=\"_ _0\"></span>carsi o meno di<span class=\"_ _0\"></span> uno o pi\u00f9 eventi futu<span class=\"_ _0\"></span>ri non to<span class=\"_ _0\"></span>talmente sotto il c<span class=\"_ _0\"></span>ontrollo dell\u2019i<span class=\"_ _0\"></span>mpresa;  </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs336\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">obbligaz<span class=\"_ _0\"></span>ioni <span class=\"_ _58\"> </span>attuali <span class=\"_ _5c\"> </span>deriv<span class=\"_ _0\"></span>anti <span class=\"_ _58\"> </span>da <span class=\"_ _5c\"> </span>eventi <span class=\"_ _5c\"> </span>passati <span class=\"_ _5c\"> </span>il <span class=\"_ _5c\"> </span>cui <span class=\"_ _5c\"> </span>ammontare <span class=\"_ _5c\"> </span>non <span class=\"_ _5c\"> </span>pu\u00f2<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>essere <span class=\"_ _5c\"> </span>stimato<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs337\">attendibilmente o <span class=\"_ _0\"></span>il cui adempi<span class=\"_ _0\"></span>mento potreb<span class=\"_ _0\"></span>be non essere oneroso<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-733": {
   "value": "Fondi  Il Gruppo rileva nella voce fond<span class=\"_ _0\"></span>i rischi ed oneri (correnti<span class=\"_ _0\"></span> e n<span class=\"_ _3\"></span>on correnti)<span class=\"_ _0\"></span> gli accantonamenti<span class=\"_ _0\"></span> effettuati a fronte<span class=\"_ _254\"> </span> di  obbligazioni  attuali,  legali <span class=\"_ _50\"> </span>o  implicite,  legate  ad <span class=\"_ _50\"> </span>eventi  passati  al <span class=\"_ _50\"> </span>sussistere  di  due  p<span class=\"_ _3\"></span>recise  condizion<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>rappresentate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(i<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>eleva<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>robabilit\u00e0 <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>tem<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>enda <span class=\"_ _3c\"></span>necessa<span class=\"_ _0\"></span>rio <span class=\"_ _3c\"></span>l\u2019impie<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isorse <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>Gruppo<span class=\"_ _254\"> </span> per <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>oddisfare <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>tesse <span class=\"_ _5a\"> </span>e <span class=\"_ _50\"> </span>(ii) <span class=\"_ _5b\"> </span>nel <span class=\"_ _5b\"> </span>caso <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>possibile <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span>ffettuare <span class=\"_ _5b\"> </span>una <span class=\"_ _5b\"> </span>stima<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>atte<span class=\"_ _0\"></span>ndibile <span class=\"_ _5b\"> </span>dell\u2019a<span class=\"_ _0\"></span>mmontare <span class=\"_ _5b\"> </span>delle<span class=\"_ _254\"> </span>obbligazioni <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>questione. <span class=\"_ _5a\"> </span>Gli <span class=\"_ _54\"></span>sta<span class=\"_ _0\"></span>nziament<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>rifletto<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>la <span class=\"_ _54\"> </span>mi<span class=\"_ _0\"></span>gliore <span class=\"_ _5a\"> </span>stima <span class=\"_ _5a\"> </span>possibile <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>ffettuata <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>gli<span class=\"_ _254\"> </span> elementi a <span class=\"_ _3\"></span>disposizi<span class=\"_ _0\"></span>one. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>vengono riesaminati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d ogni <span class=\"_ _3\"></span>data di <span class=\"_ _3\"></span>riferimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el bilancio <span class=\"_ _3\"></span>ed eventualmente<span class=\"_ _254\"> </span> rettificati <span class=\"_ _55\"> </span>per <span class=\"_ _55\"> </span>r<span class=\"_ _3\"></span>iflette<span class=\"_ _0\"></span>re <span class=\"_ _3d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>miglior <span class=\"_ _55\"> </span>stima<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>corrente<span class=\"_ _0\"></span>; <span class=\"_ _55\"> </span>eventuali <span class=\"_ _3d\"> </span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>stima <span class=\"_ _3d\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>riflesse <span class=\"_ _3d\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>cont<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> economico <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>avvenuta. <span class=\"_ _0\"></span>Quand<span class=\"_ _0\"></span>o l\u2019<span class=\"_ _0\"></span>effetto fina<span class=\"_ _0\"></span>nziario <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tempo \u00e8 <span class=\"_ _0\"></span>signif<span class=\"_ _0\"></span>icativo e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> le <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>ate <span class=\"_ _55\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>pagamento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>obb<span class=\"_ _0\"></span>ligazioni <span class=\"_ _55\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>stim<span class=\"_ _0\"></span>abili, <span class=\"_ _55\"> </span>l\u2019a<span class=\"_ _0\"></span>ccantonamento<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _56\"> </span>oggetto <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>attu<span class=\"_ _0\"></span>alizzazione<span class=\"_ _254\"> </span> utilizzando <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>sconto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iflette <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lutazione <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrente <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>costo <span class=\"_ _3f\"></span>del <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>naro <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lazione <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>t<span class=\"_ _0\"></span>empo.<span class=\"_ _254\"> </span> L\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>nesso <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>trascorrere <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mpo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>mputato <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>\u201cProvent<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> finanziari e O<span class=\"_ _0\"></span>neri finanziar<span class=\"_ _0\"></span>i e differenze<span class=\"_ _0\"></span> cambio\u201d.  In <span class=\"_ _3\"></span>caso di cause legali, <span class=\"_ _3\"></span>l\u2019ammon<span class=\"_ _0\"></span>tare dei <span class=\"_ _3\"></span>fondi viene determinato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sulla base delle v<span class=\"_ _3\"></span>aluta<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>dei rischi al fine <span class=\"_ _3\"></span>di<span class=\"_ _254\"> </span> determinare <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>probabi<span class=\"_ _0\"></span>lit\u00e0, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>tempistica<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>gli <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>porti <span class=\"_ _3f\"></span>coinvolti. <span class=\"_ _54\"></span>Quando <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>relati<span class=\"_ _0\"></span>va <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>immobili,<span class=\"_ _254\"> </span> impianti <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>mac<span class=\"_ _0\"></span>chinari <span class=\"_ _5b\"> </span>(pe<span class=\"_ _0\"></span>r <span class=\"_ _5b\"> </span>esempio <span class=\"_ _5b\"> </span>smant<span class=\"_ _0\"></span>ellamento <span class=\"_ _50\"> </span>e <span class=\"_ _5a\"> </span>ri<span class=\"_ _0\"></span>pristino <span class=\"_ _5b\"> </span>siti), <span class=\"_ _50\"> </span>il <span class=\"_ _5a\"> </span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5b\"> </span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>contro<span class=\"_ _0\"></span>partita<span class=\"_ _254\"> </span> all\u2019attivit\u00e0<span class=\"_ _0\"></span> cui si riferisce e l\u2019<span class=\"_ _0\"></span>imputazione a c<span class=\"_ _0\"></span>onto economico<span class=\"_ _0\"></span> avviene attr<span class=\"_ _0\"></span>averso il process<span class=\"_ _0\"></span>o di ammortamento. <span class=\"_ _0\"></span> Nelle note al b<span class=\"_ _0\"></span>ilancio vengon<span class=\"_ _0\"></span>o illustrate le pass<span class=\"_ _0\"></span>ivit\u00e0 potenziali s<span class=\"_ _0\"></span>ignificative ra<span class=\"_ _0\"></span>ppresenta<span class=\"_ _0\"></span>te da:  -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">obbligaz<span class=\"_ _0\"></span>ioni possi<span class=\"_ _0\"></span>bili <span class=\"_ _0\"></span>(ma <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>probabili) <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>eventi <span class=\"_ _0\"></span>passati<span class=\"_ _0\"></span>, la <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i es<span class=\"_ _0\"></span>istenza <span class=\"_ _0\"></span>sar\u00e0 <span class=\"_ _0\"></span>conferma<span class=\"_ _0\"></span>ta<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>solo al verifi<span class=\"_ _0\"></span>carsi o meno di<span class=\"_ _0\"></span> uno o pi\u00f9 eventi futu<span class=\"_ _0\"></span>ri non to<span class=\"_ _0\"></span>talmente sotto il c<span class=\"_ _0\"></span>ontrollo dell\u2019i<span class=\"_ _0\"></span>mpresa;  -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">obbligaz<span class=\"_ _0\"></span>ioni <span class=\"_ _58\"> </span>attuali <span class=\"_ _5c\"> </span>deriv<span class=\"_ _0\"></span>anti <span class=\"_ _58\"> </span>da <span class=\"_ _5c\"> </span>eventi <span class=\"_ _5c\"> </span>passati <span class=\"_ _5c\"> </span>il <span class=\"_ _5c\"> </span>cui <span class=\"_ _5c\"> </span>ammontare <span class=\"_ _5c\"> </span>non <span class=\"_ _5c\"> </span>pu\u00f2<span class=\"_ _0\"></span> <span class=\"_ _58\"> </span>essere <span class=\"_ _5c\"> </span>stimato<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span>attendibilmente o <span class=\"_ _0\"></span>il cui adempi<span class=\"_ _0\"></span>mento potreb<span class=\"_ _0\"></span>be non essere oneroso<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-735": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs339\">Benefici ai dipendenti<span class=\"_ _254\"> </span><span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs33a\">Benefici a br<span class=\"_ _0\"></span>eve termin<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs33b\">I <span class=\"_ _3\"></span>benefici ai <span class=\"_ _3\"></span>dipendent<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> brev<span class=\"_ _3\"></span>e termine <span class=\"_ _3\"></span>sono contabilizzati a conto <span class=\"_ _3\"></span>economico nel <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>viene prestata<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs33c\">l\u2019attivit\u00e0 la<span class=\"_ _0\"></span>vorativa.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs33d\">Benefici succe<span class=\"_ _0\"></span>ssivi al r<span class=\"_ _0\"></span>apporto di lavo<span class=\"_ _0\"></span>ro<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs33e\">I dipendenti <span class=\"_ _0\"></span>delle soc<span class=\"_ _0\"></span>iet\u00e0 d<span class=\"_ _0\"></span>el Gruppo <span class=\"_ _0\"></span>fruiscono d<span class=\"_ _0\"></span>i benefici <span class=\"_ _0\"></span>in coinciden<span class=\"_ _0\"></span>za o suc<span class=\"_ _0\"></span>cessivi alla<span class=\"_ _0\"></span> fine del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs33f\">lavoro, <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"></span>possono<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>essere<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>piani <span class=\"_ _5a\"> </span>pensionistici <span class=\"_ _5a\"> </span>a <span class=\"_ _54\"></span>contr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _5a\"> </span>definita <span class=\"_ _54\"> </span>op<span class=\"_ _0\"></span>pure <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>benefici <span class=\"_ _5a\"> </span>definiti, <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>altri<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs340\">benefici a <span class=\"_ _3\"></span>lungo termine, secondo le <span class=\"_ _3\"></span>condizion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>atiche locali dei <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>aesi in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ui tali <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 operano. La <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs341\">relativa, <span class=\"_ _5a\"> </span>al <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>delle <span class=\"_ _5a\"> </span>eve<span class=\"_ _0\"></span>ntuali <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>a <span class=\"_ _5a\"> </span>serviz<span class=\"_ _0\"></span>io <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>iano, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>deter<span class=\"_ _0\"></span>minata <span class=\"_ _5a\"> </span>sulla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>base <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>ipotesi <span class=\"_ _5a\"> </span>attu<span class=\"_ _0\"></span>ariali<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs342\">stimando <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>ammontare <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3e\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _4\"></span>futu<span class=\"_ _0\"></span>ri <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dipendenti <span class=\"_ _3\"></span>hanno <span class=\"_ _4\"></span>matura<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _4\"></span>(c<span class=\"_ _0\"></span>.d. <span class=\"_ _4\"></span>metodo<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs343\">di <span class=\"_ _0\"></span>proiezione <span class=\"_ _0\"></span>unitar<span class=\"_ _0\"></span>ia del <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>dito). <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenza <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>maturaz<span class=\"_ _0\"></span>ione d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs344\">diritto e la valuta<span class=\"_ _0\"></span>zione \u00e8 effettua<span class=\"_ _0\"></span>ta da un att<span class=\"_ _0\"></span>uario indipendente <span class=\"_ _0\"></span>per tutte le soci<span class=\"_ _0\"></span>et\u00e0 del Gruppo.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs345\">Il <span class=\"_ _3c\"></span>tratta<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>piani <span class=\"_ _3f\"></span>pensionistic<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3f\"></span>altri <span class=\"_ _3f\"></span>benefici<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>successivi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>rapporto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span>voro <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>pende<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs346\">dalla natura<span class=\"_ _0\"></span> degli stessi.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs347\">I <span class=\"_ _4\"></span>pia<span class=\"_ _0\"></span>ni <span class=\"_ _4\"></span>a contribuzione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>definita<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>piani <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>enefici successivi <span class=\"_ _4\"></span>alla fine <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>rapporto di <span class=\"_ _4\"></span>lavoro in <span class=\"_ _4\"></span>base ai <span class=\"_ _4\"></span>quali<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs348\">le <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"></span>vers<span class=\"_ _0\"></span>ano <span class=\"_ _54\"></span>contribuzion<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>fiss<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"> </span>un\u2019e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _3f\"></span>g<span class=\"_ _0\"></span>iuridicamente<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span>stinta <span class=\"_ _54\"></span>su <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>obbligator<span class=\"_ _0\"></span>ia,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs349\">contrattu<span class=\"_ _0\"></span>ale o <span class=\"_ _0\"></span>volontaria senza<span class=\"_ _0\"></span> che es<span class=\"_ _0\"></span>istano ob<span class=\"_ _0\"></span>bligazioni <span class=\"_ _0\"></span>legali o <span class=\"_ _0\"></span>implicite a<span class=\"_ _0\"></span>d effet<span class=\"_ _0\"></span>tuare versam<span class=\"_ _0\"></span>enti ag<span class=\"_ _0\"></span>giuntivi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34a\">se <span class=\"_ _3f\"></span>l\u2019e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>dovesse <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>tenere <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _54\"></span>sufficienti<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>gare <span class=\"_ _3f\"></span>tu<span class=\"_ _0\"></span>tti <span class=\"_ _54\"></span>i <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _54\"></span>pens<span class=\"_ _0\"></span>ionistici <span class=\"_ _54\"></span>maturati <span class=\"_ _54\"></span>relati<span class=\"_ _0\"></span>vi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34b\">all\u2019attivit\u00e0<span class=\"_ _0\"></span> lavora<span class=\"_ _0\"></span>tiva svolt<span class=\"_ _0\"></span>a nell\u2019<span class=\"_ _0\"></span>esercizio c<span class=\"_ _0\"></span>orrente <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>quelli pr<span class=\"_ _0\"></span>ecedenti. <span class=\"_ _0\"></span>I co<span class=\"_ _0\"></span>ntributi <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>versare <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34c\">a conto econo<span class=\"_ _0\"></span>mico sulla base d<span class=\"_ _0\"></span>el principio della c<span class=\"_ _0\"></span>ompetenza e c<span class=\"_ _0\"></span>lassificati tra i <span class=\"_ _0\"></span>costi del persona<span class=\"_ _0\"></span>le.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34d\">I <span class=\"_ _0\"></span>piani <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>nefici <span class=\"_ _0\"></span>def<span class=\"_ _0\"></span>initi <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>pian<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>benefici <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>rapporto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>lavoro <span class=\"_ _3c\"></span>diversi <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>piani<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34e\">contribuz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"></span>definita. L\u2019obbligazione <span class=\"_ _4\"></span>a finanziare <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _3e\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>piani pen<span class=\"_ _3\"></span>sioni<span class=\"_ _0\"></span>stici <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>definiti ed <span class=\"_ _3e\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>relati<span class=\"_ _0\"></span>vo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs273\">costo <span class=\"_ _5b\"> </span>annuo <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>conto <span class=\"_ _5a\"> </span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>dete<span class=\"_ _0\"></span>rminati <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>valut<span class=\"_ _0\"></span>azioni <span class=\"_ _5a\"> </span>at<span class=\"_ _0\"></span>tuariali <span class=\"_ _5a\"> </span>ind<span class=\"_ _0\"></span>ipendenti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs274\">utilizzando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>proiezione <span class=\"_ _0\"></span>unitaria <span class=\"_ _0\"></span>del c<span class=\"_ _0\"></span>redito <span class=\"_ _0\"></span>(<span class=\"ff7\">Projected <span class=\"_ _0\"></span>Unit <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Method</span>), <span class=\"_ _0\"></span>in funz<span class=\"_ _0\"></span>ione d<span class=\"_ _0\"></span>i un<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs275\">o <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ttori <span class=\"_ _3\"></span>quali <span class=\"_ _4\"></span>l\u2019et\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ervizio <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>retribuzio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>futura <span class=\"_ _3\"></span>prevista. <span class=\"_ _3\"></span>Gli <span class=\"_ _4\"></span>uti<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>erdite <span class=\"_ _4\"></span>attu<span class=\"_ _0\"></span>ariali <span class=\"_ _3\"></span>relativi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs276\">ai piani a benefici definiti derivant<span class=\"_ _0\"></span>i da v<span class=\"_ _3\"></span>ariazion<span class=\"_ _0\"></span>i delle ipotesi attuariali e delle retti<span class=\"_ _0\"></span>fiche <span class=\"_ _3\"></span>basate sull\u2019<span class=\"_ _0\"></span>esperienza<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34f\">passata sono <span class=\"_ _3\"></span>rilevati immed<span class=\"_ _0\"></span>iatamente nel p<span class=\"_ _3\"></span>eriod<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>in cui <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>orgono nel <span class=\"_ _3\"></span>conto economico complessivo e non <span class=\"_ _3\"></span>sono<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs350\">mai <span class=\"_ _3f\"></span>cla<span class=\"_ _0\"></span>ssificati <span class=\"_ _54\"></span>a <span class=\"_ _3f\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _54\"></span>nei <span class=\"_ _54\"></span>periodi <span class=\"_ _54\"></span>success<span class=\"_ _0\"></span>ivi. <span class=\"_ _3f\"></span>Le <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>benefi<span class=\"_ _0\"></span>ci <span class=\"_ _54\"></span>successivi <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs351\">lavoro rilevate in<span class=\"_ _3\"></span> bilancio rappresentano il v<span class=\"_ _3\"></span>alore attuale delle passivit\u00e0 p<span class=\"_ _3\"></span>er i pi<span class=\"_ _3\"></span>ani a benefici <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>efiniti rettificate<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs27a\">per ten<span class=\"_ _0\"></span>ere c<span class=\"_ _0\"></span>onto d<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>attua<span class=\"_ _0\"></span>riali <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ridotte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value<span class=\"_ _0\"></span> delle<span class=\"_ _0\"></span> atti<span class=\"_ _0\"></span>vit\u00e0 a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ervizio<span class=\"_ _254\"> </span> </div>del <span class=\"_ _5b\"> </span>piano, <span class=\"_ _5b\"> </span>se <span class=\"_ _50\"> </span>esistenti. <span class=\"_ _50\"> </span>Eventuali <span class=\"_ _5b\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>nette <span class=\"_ _5b\"> </span>deter<span class=\"_ _0\"></span>minate <span class=\"_ _5b\"> </span>applic<span class=\"_ _0\"></span>ando <span class=\"_ _5b\"> </span>questo <span class=\"_ _50\"> </span>calcolo<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>iscritte <span class=\"_ _5b\"> </span>fino <span class=\"_ _5b\"> </span>a<span class=\"_ _254\"> </span> concorrenza <span class=\"_ _5f\"> </span>delle <span class=\"_ _5f\"> </span>perdite <span class=\"_ _5c\"> </span>a<span class=\"_ _0\"></span>ttuariali <span class=\"_ _5c\"> </span>e <span class=\"_ _5f\"> </span>del <span class=\"_ _5c\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5f\"> </span>relativo <span class=\"_ _5c\"> </span>a <span class=\"_ _5f\"> </span>prestazion<span class=\"_ _0\"></span>i <span class=\"_ _5c\"> </span>pr<span class=\"_ _0\"></span>egresse <span class=\"_ _5c\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>r<span class=\"_ _0\"></span>iconosciuti<span class=\"_ _254\"> </span>precedenteme<span class=\"_ _0\"></span>nte, oltre<span class=\"_ _0\"></span> al v<span class=\"_ _0\"></span>alore attu<span class=\"_ _0\"></span>ale dei<span class=\"_ _0\"></span> rimbor<span class=\"_ _0\"></span>si d<span class=\"_ _0\"></span>isponibili <span class=\"_ _0\"></span>e delle <span class=\"_ _0\"></span>riduzioni <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>contribuzioni<span class=\"_ _0\"></span> future <span class=\"_ _0\"></span>al<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> piano. <span class=\"_ _0\"></span>I cos<span class=\"_ _0\"></span>ti rela<span class=\"_ _0\"></span>tivi ai <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>classificati <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>osti d<span class=\"_ _0\"></span>el persona<span class=\"_ _0\"></span>le ad<span class=\"_ _0\"></span> eccezi<span class=\"_ _0\"></span>one dei <span class=\"_ _0\"></span>costi<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> relativi <span class=\"_ _44\"> </span>all\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>del <span class=\"_ _44\"> </span>valore <span class=\"_ _44\"> </span>attuale <span class=\"_ _44\"> </span>dell\u2019<span class=\"_ _0\"></span>obbligazione <span class=\"_ _44\"> </span>derivanti <span class=\"_ _44\"> </span>dall\u2019a<span class=\"_ _0\"></span>vvicinarsi <span class=\"_ _44\"> </span>del <span class=\"_ _44\"> </span>momento <span class=\"_ _44\"> </span>del<span class=\"_ _254\"> </span> pagamento dei be<span class=\"_ _0\"></span>nefici che <span class=\"_ _0\"></span>sono classificati <span class=\"_ _0\"></span>fra gli oner<span class=\"_ _0\"></span>i finanziari.<span class=\"_ _254\"> </span> Per <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>guarda <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _4\"></span>italia<span class=\"_ _0\"></span>ne, <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>trattamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _4\"></span>dovuto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>dipend<span class=\"_ _0\"></span>enti, <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>sensi <span class=\"_ _4\"></span>dell\u2019a<span class=\"_ _0\"></span>rticolo<span class=\"_ _254\"> </span> 2120 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>Codice <span class=\"_ _0\"></span>civile<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>era <span class=\"_ _3c\"></span>considerato <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ino <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _3c\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>2006 <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>piano <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>efiniti. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>disciplina<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> tale fo<span class=\"_ _0\"></span>ndo \u00e8 s<span class=\"_ _0\"></span>tata profonda<span class=\"_ _0\"></span>mente mod<span class=\"_ _0\"></span>ificata d<span class=\"_ _0\"></span>alla Legge <span class=\"_ _0\"></span>27 dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2006, n.29<span class=\"_ _0\"></span>6 (\u201cLegge f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _0\"></span>2007\u201d<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span> e <span class=\"_ _0\"></span>succ<span class=\"_ _0\"></span>essivi <span class=\"_ _0\"></span>Decreti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>Regolamenti<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>In <span class=\"_ _3c\"></span>particolare<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>uove <span class=\"_ _0\"></span>dispos<span class=\"_ _0\"></span>izioni <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>imposto<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _0\"></span>aventi<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> un organico superiore ai 50 dipendenti alla data di introduz<span class=\"_ _0\"></span>ione della riforma, di <span class=\"_ _3\"></span>considerare<span class=\"_ _0\"></span> il trattamento di<span class=\"_ _254\"> </span> fine <span class=\"_ _3c\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _3c\"></span>un <span class=\"_ _3f\"></span>piano <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _3f\"></span>definiti <span class=\"_ _3f\"></span>esclusiva<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>quote <span class=\"_ _3f\"></span>matur<span class=\"_ _0\"></span>ate <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nteriormente <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>1\u00b0 <span class=\"_ _3f\"></span>gennai<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> 2007 <span class=\"_ _3c\"></span>(e <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>ancora <span class=\"_ _3c\"></span>li<span class=\"_ _0\"></span>quidate <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>bi<span class=\"_ _0\"></span>lancio), <span class=\"_ _3c\"></span>mentre <span class=\"_ _3f\"></span>successi<span class=\"_ _0\"></span>vamente <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>tale <span class=\"_ _3f\"></span>data <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>assim<span class=\"_ _0\"></span>ilarlo <span class=\"_ _3c\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un<span class=\"_ _254\"> </span> piano <span class=\"_ _44\"> </span>a <span class=\"_ _44\"> </span>contribuz<span class=\"_ _0\"></span>ione <span class=\"_ _44\"> </span>definita. <span class=\"_ _44\"> </span>In <span class=\"_ _44\"> </span>co<span class=\"_ _0\"></span>nseguenza, <span class=\"_ _44\"> </span>le <span class=\"_ _44\"> </span>quote <span class=\"_ _44\"> </span>di <span class=\"_ _44\"> </span>tratta<span class=\"_ _0\"></span>mento <span class=\"_ _44\"> </span>di <span class=\"_ _44\"> </span>fine <span class=\"_ _44\"> </span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _44\"> </span>maturate<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> successivamente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>tale <span class=\"_ _5b\"> </span>data <span class=\"_ _5a\"> </span>assumono <span class=\"_ _5b\"> </span>la <span class=\"_ _5a\"> </span>natura <span class=\"_ _5b\"> </span>relativa <span class=\"_ _5a\"> </span>ai <span class=\"_ _5a\"> </span>piani <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>contribuzio<span class=\"_ _0\"></span>ne <span class=\"_ _5a\"> </span>definita, <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>esclusione<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span> pertanto,  d<span class=\"_ _0\"></span>i  componenti<span class=\"_ _0\"></span>  di  stima  attu<span class=\"_ _0\"></span>ariale  nella  de<span class=\"_ _0\"></span>terminazion<span class=\"_ _0\"></span>e  del  costo<span class=\"_ _0\"></span>  di  competenza.<span class=\"_ _0\"></span>  Le  quote  d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> trattamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>fine <span class=\"_ _5a\"> </span>rapporto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>maturate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>fino <span class=\"_ _54\"></span>al <span class=\"_ _5a\"> </span>31 <span class=\"_ _5a\"> </span>dicembre <span class=\"_ _5a\"> </span>2006 <span class=\"_ _54\"></span>riman<span class=\"_ _0\"></span>gono <span class=\"_ _54\"></span>val<span class=\"_ _0\"></span>utate <span class=\"_ _54\"></span>quali<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>piani <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>benefici<span class=\"_ _254\"> </span> definiti <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>procedi<span class=\"_ _0\"></span>menti <span class=\"_ _55\"> </span>attuariali, <span class=\"_ _55\"> </span>esclud<span class=\"_ _0\"></span>endo, <span class=\"_ _55\"> </span>per\u00f2 <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>calcolo <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>componente <span class=\"_ _55\"> </span>relati<span class=\"_ _0\"></span>va <span class=\"_ _3d\"> </span>ai<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>futuri<span class=\"_ _254\"> </span> incrementi salar<span class=\"_ _0\"></span>iali.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-699": {
   "value": "Benefici ai dipendenti<span class=\"_ _254\"> </span>Benefici a br<span class=\"_ _0\"></span>eve termin<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>I <span class=\"_ _3\"></span>benefici ai <span class=\"_ _3\"></span>dipendent<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> brev<span class=\"_ _3\"></span>e termine <span class=\"_ _3\"></span>sono contabilizzati a conto <span class=\"_ _3\"></span>economico nel <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>viene prestata<span class=\"_ _254\"> </span>l\u2019attivit\u00e0 la<span class=\"_ _0\"></span>vorativa.<span class=\"_ _254\"> </span>Benefici succe<span class=\"_ _0\"></span>ssivi al r<span class=\"_ _0\"></span>apporto di lavo<span class=\"_ _0\"></span>ro<span class=\"_ _254\"> </span>I dipendenti <span class=\"_ _0\"></span>delle soc<span class=\"_ _0\"></span>iet\u00e0 d<span class=\"_ _0\"></span>el Gruppo <span class=\"_ _0\"></span>fruiscono d<span class=\"_ _0\"></span>i benefici <span class=\"_ _0\"></span>in coinciden<span class=\"_ _0\"></span>za o suc<span class=\"_ _0\"></span>cessivi alla<span class=\"_ _0\"></span> fine del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>lavoro, <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"></span>possono<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>essere<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>piani <span class=\"_ _5a\"> </span>pensionistici <span class=\"_ _5a\"> </span>a <span class=\"_ _54\"></span>contr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _5a\"> </span>definita <span class=\"_ _54\"> </span>op<span class=\"_ _0\"></span>pure <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>benefici <span class=\"_ _5a\"> </span>definiti, <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>altri<span class=\"_ _254\"> </span>benefici a <span class=\"_ _3\"></span>lungo termine, secondo le <span class=\"_ _3\"></span>condizion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>atiche locali dei <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>aesi in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ui tali <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 operano. La <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _254\"> </span>relativa, <span class=\"_ _5a\"> </span>al <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>delle <span class=\"_ _5a\"> </span>eve<span class=\"_ _0\"></span>ntuali <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>a <span class=\"_ _5a\"> </span>serviz<span class=\"_ _0\"></span>io <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>iano, <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>deter<span class=\"_ _0\"></span>minata <span class=\"_ _5a\"> </span>sulla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>base <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>ipotesi <span class=\"_ _5a\"> </span>attu<span class=\"_ _0\"></span>ariali<span class=\"_ _254\"> </span>stimando <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>ammontare <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3e\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _4\"></span>futu<span class=\"_ _0\"></span>ri <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dipendenti <span class=\"_ _3\"></span>hanno <span class=\"_ _4\"></span>matura<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _4\"></span>(c<span class=\"_ _0\"></span>.d. <span class=\"_ _4\"></span>metodo<span class=\"_ _254\"> </span>di <span class=\"_ _0\"></span>proiezione <span class=\"_ _0\"></span>unitar<span class=\"_ _0\"></span>ia del <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>dito). <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenza <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>maturaz<span class=\"_ _0\"></span>ione d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>diritto e la valuta<span class=\"_ _0\"></span>zione \u00e8 effettua<span class=\"_ _0\"></span>ta da un att<span class=\"_ _0\"></span>uario indipendente <span class=\"_ _0\"></span>per tutte le soci<span class=\"_ _0\"></span>et\u00e0 del Gruppo.<span class=\"_ _254\"> </span>Il <span class=\"_ _3c\"></span>tratta<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>piani <span class=\"_ _3f\"></span>pensionistic<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3f\"></span>altri <span class=\"_ _3f\"></span>benefici<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>successivi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>rapporto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span>voro <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>pende<span class=\"_ _254\"> </span>dalla natura<span class=\"_ _0\"></span> degli stessi.<span class=\"_ _254\"> </span>I <span class=\"_ _4\"></span>pia<span class=\"_ _0\"></span>ni <span class=\"_ _4\"></span>a contribuzione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>definita<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>piani <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>enefici successivi <span class=\"_ _4\"></span>alla fine <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>rapporto di <span class=\"_ _4\"></span>lavoro in <span class=\"_ _4\"></span>base ai <span class=\"_ _4\"></span>quali<span class=\"_ _254\"> </span>le <span class=\"_ _3f\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"></span>vers<span class=\"_ _0\"></span>ano <span class=\"_ _54\"></span>contribuzion<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>fiss<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"> </span>un\u2019e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _3f\"></span>g<span class=\"_ _0\"></span>iuridicamente<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span>stinta <span class=\"_ _54\"></span>su <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>obbligator<span class=\"_ _0\"></span>ia,<span class=\"_ _254\"> </span>contrattu<span class=\"_ _0\"></span>ale o <span class=\"_ _0\"></span>volontaria senza<span class=\"_ _0\"></span> che es<span class=\"_ _0\"></span>istano ob<span class=\"_ _0\"></span>bligazioni <span class=\"_ _0\"></span>legali o <span class=\"_ _0\"></span>implicite a<span class=\"_ _0\"></span>d effet<span class=\"_ _0\"></span>tuare versam<span class=\"_ _0\"></span>enti ag<span class=\"_ _0\"></span>giuntivi<span class=\"_ _254\"> </span>se <span class=\"_ _3f\"></span>l\u2019e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>dovesse <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>tenere <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _54\"></span>sufficienti<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>gare <span class=\"_ _3f\"></span>tu<span class=\"_ _0\"></span>tti <span class=\"_ _54\"></span>i <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _54\"></span>pens<span class=\"_ _0\"></span>ionistici <span class=\"_ _54\"></span>maturati <span class=\"_ _54\"></span>relati<span class=\"_ _0\"></span>vi<span class=\"_ _254\"> </span>all\u2019attivit\u00e0<span class=\"_ _0\"></span> lavora<span class=\"_ _0\"></span>tiva svolt<span class=\"_ _0\"></span>a nell\u2019<span class=\"_ _0\"></span>esercizio c<span class=\"_ _0\"></span>orrente <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>quelli pr<span class=\"_ _0\"></span>ecedenti. <span class=\"_ _0\"></span>I co<span class=\"_ _0\"></span>ntributi <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>versare <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>a conto econo<span class=\"_ _0\"></span>mico sulla base d<span class=\"_ _0\"></span>el principio della c<span class=\"_ _0\"></span>ompetenza e c<span class=\"_ _0\"></span>lassificati tra i <span class=\"_ _0\"></span>costi del persona<span class=\"_ _0\"></span>le. I <span class=\"_ _0\"></span>piani <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>nefici <span class=\"_ _0\"></span>def<span class=\"_ _0\"></span>initi <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>pian<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>benefici <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>rapporto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>lavoro <span class=\"_ _3c\"></span>diversi <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>piani<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>contribuz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"></span>definita. L\u2019obbligazione <span class=\"_ _4\"></span>a finanziare <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _3e\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>piani pen<span class=\"_ _3\"></span>sioni<span class=\"_ _0\"></span>stici <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>definiti ed <span class=\"_ _3e\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>relati<span class=\"_ _0\"></span>vo<span class=\"_ _254\"> </span>costo <span class=\"_ _5b\"> </span>annuo <span class=\"_ _5a\"> </span>rilevato <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>conto <span class=\"_ _5a\"> </span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>dete<span class=\"_ _0\"></span>rminati <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>valut<span class=\"_ _0\"></span>azioni <span class=\"_ _5a\"> </span>at<span class=\"_ _0\"></span>tuariali <span class=\"_ _5a\"> </span>ind<span class=\"_ _0\"></span>ipendenti<span class=\"_ _254\"> </span>utilizzando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>proiezione <span class=\"_ _0\"></span>unitaria <span class=\"_ _0\"></span>del c<span class=\"_ _0\"></span>redito <span class=\"_ _0\"></span>(<span class=\"ff7\">Projected <span class=\"_ _0\"></span>Unit <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Method</span>), <span class=\"_ _0\"></span>in funz<span class=\"_ _0\"></span>ione d<span class=\"_ _0\"></span>i un<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>o <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ttori <span class=\"_ _3\"></span>quali <span class=\"_ _4\"></span>l\u2019et\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ervizio <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>retribuzio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>futura <span class=\"_ _3\"></span>prevista. <span class=\"_ _3\"></span>Gli <span class=\"_ _4\"></span>uti<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>erdite <span class=\"_ _4\"></span>attu<span class=\"_ _0\"></span>ariali <span class=\"_ _3\"></span>relativi<span class=\"_ _254\"> </span>ai piani a benefici definiti derivant<span class=\"_ _0\"></span>i da v<span class=\"_ _3\"></span>ariazion<span class=\"_ _0\"></span>i delle ipotesi attuariali e delle retti<span class=\"_ _0\"></span>fiche <span class=\"_ _3\"></span>basate sull\u2019<span class=\"_ _0\"></span>esperienza<span class=\"_ _254\"> </span>passata sono <span class=\"_ _3\"></span>rilevati immed<span class=\"_ _0\"></span>iatamente nel p<span class=\"_ _3\"></span>eriod<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>in cui <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>orgono nel <span class=\"_ _3\"></span>conto economico complessivo e non <span class=\"_ _3\"></span>sono<span class=\"_ _254\"> </span>mai <span class=\"_ _3f\"></span>cla<span class=\"_ _0\"></span>ssificati <span class=\"_ _54\"></span>a <span class=\"_ _3f\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _54\"></span>nei <span class=\"_ _54\"></span>periodi <span class=\"_ _54\"></span>success<span class=\"_ _0\"></span>ivi. <span class=\"_ _3f\"></span>Le <span class=\"_ _54\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>benefi<span class=\"_ _0\"></span>ci <span class=\"_ _54\"></span>successivi <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>lavoro rilevate in<span class=\"_ _3\"></span> bilancio rappresentano il v<span class=\"_ _3\"></span>alore attuale delle passivit\u00e0 p<span class=\"_ _3\"></span>er i pi<span class=\"_ _3\"></span>ani a benefici <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>efiniti rettificate<span class=\"_ _254\"> </span>per ten<span class=\"_ _0\"></span>ere c<span class=\"_ _0\"></span>onto d<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>attua<span class=\"_ _0\"></span>riali <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ridotte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value<span class=\"_ _0\"></span> delle<span class=\"_ _0\"></span> atti<span class=\"_ _0\"></span>vit\u00e0 a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ervizio<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs315\">del <span class=\"_ _5b\"> </span>piano, <span class=\"_ _5b\"> </span>se <span class=\"_ _50\"> </span>esistenti. <span class=\"_ _50\"> </span>Eventuali <span class=\"_ _5b\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>nette <span class=\"_ _5b\"> </span>deter<span class=\"_ _0\"></span>minate <span class=\"_ _5b\"> </span>applic<span class=\"_ _0\"></span>ando <span class=\"_ _5b\"> </span>questo <span class=\"_ _50\"> </span>calcolo<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>iscritte <span class=\"_ _5b\"> </span>fino <span class=\"_ _5b\"> </span>a<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs353\">concorrenza <span class=\"_ _5f\"> </span>delle <span class=\"_ _5f\"> </span>perdite <span class=\"_ _5c\"> </span>a<span class=\"_ _0\"></span>ttuariali <span class=\"_ _5c\"> </span>e <span class=\"_ _5f\"> </span>del <span class=\"_ _5c\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5f\"> </span>relativo <span class=\"_ _5c\"> </span>a <span class=\"_ _5f\"> </span>prestazion<span class=\"_ _0\"></span>i <span class=\"_ _5c\"> </span>pr<span class=\"_ _0\"></span>egresse <span class=\"_ _5c\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>r<span class=\"_ _0\"></span>iconosciuti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs355\">precedenteme<span class=\"_ _0\"></span>nte, oltre<span class=\"_ _0\"></span> al v<span class=\"_ _0\"></span>alore attu<span class=\"_ _0\"></span>ale dei<span class=\"_ _0\"></span> rimbor<span class=\"_ _0\"></span>si d<span class=\"_ _0\"></span>isponibili <span class=\"_ _0\"></span>e delle <span class=\"_ _0\"></span>riduzioni <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>contribuzioni<span class=\"_ _0\"></span> future <span class=\"_ _0\"></span>al<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs356\">piano. <span class=\"_ _0\"></span>I cos<span class=\"_ _0\"></span>ti rela<span class=\"_ _0\"></span>tivi ai <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>classificati <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>osti d<span class=\"_ _0\"></span>el persona<span class=\"_ _0\"></span>le ad<span class=\"_ _0\"></span> eccezi<span class=\"_ _0\"></span>one dei <span class=\"_ _0\"></span>costi<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs357\">relativi <span class=\"_ _44\"> </span>all\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>del <span class=\"_ _44\"> </span>valore <span class=\"_ _44\"> </span>attuale <span class=\"_ _44\"> </span>dell\u2019<span class=\"_ _0\"></span>obbligazione <span class=\"_ _44\"> </span>derivanti <span class=\"_ _44\"> </span>dall\u2019a<span class=\"_ _0\"></span>vvicinarsi <span class=\"_ _44\"> </span>del <span class=\"_ _44\"> </span>momento <span class=\"_ _44\"> </span>del<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs358\">pagamento dei be<span class=\"_ _0\"></span>nefici che <span class=\"_ _0\"></span>sono classificati <span class=\"_ _0\"></span>fra gli oner<span class=\"_ _0\"></span>i finanziari.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs101\">Per <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>guarda <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _4\"></span>italia<span class=\"_ _0\"></span>ne, <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>trattamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _4\"></span>dovuto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>dipend<span class=\"_ _0\"></span>enti, <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>sensi <span class=\"_ _4\"></span>dell\u2019a<span class=\"_ _0\"></span>rticolo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d7\">2120 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>Codice <span class=\"_ _0\"></span>civile<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>era <span class=\"_ _3c\"></span>considerato <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ino <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _3c\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>2006 <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>piano <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>efiniti. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>disciplina<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d8\">tale fo<span class=\"_ _0\"></span>ndo \u00e8 s<span class=\"_ _0\"></span>tata profonda<span class=\"_ _0\"></span>mente mod<span class=\"_ _0\"></span>ificata d<span class=\"_ _0\"></span>alla Legge <span class=\"_ _0\"></span>27 dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2006, n.29<span class=\"_ _0\"></span>6 (\u201cLegge f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _0\"></span>2007\u201d<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d9\">e <span class=\"_ _0\"></span>succ<span class=\"_ _0\"></span>essivi <span class=\"_ _0\"></span>Decreti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>Regolamenti<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>In <span class=\"_ _3c\"></span>particolare<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>uove <span class=\"_ _0\"></span>dispos<span class=\"_ _0\"></span>izioni <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>imposto<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _0\"></span>aventi<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs103\">un organico superiore ai 50 dipendenti alla data di introduz<span class=\"_ _0\"></span>ione della riforma, di <span class=\"_ _3\"></span>considerare<span class=\"_ _0\"></span> il trattamento di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs104\">fine <span class=\"_ _3c\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _3c\"></span>un <span class=\"_ _3f\"></span>piano <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _3f\"></span>definiti <span class=\"_ _3f\"></span>esclusiva<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>quote <span class=\"_ _3f\"></span>matur<span class=\"_ _0\"></span>ate <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nteriormente <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>1\u00b0 <span class=\"_ _3f\"></span>gennai<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2da\">2007 <span class=\"_ _3c\"></span>(e <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>ancora <span class=\"_ _3c\"></span>li<span class=\"_ _0\"></span>quidate <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>bi<span class=\"_ _0\"></span>lancio), <span class=\"_ _3c\"></span>mentre <span class=\"_ _3f\"></span>successi<span class=\"_ _0\"></span>vamente <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>tale <span class=\"_ _3f\"></span>data <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>assim<span class=\"_ _0\"></span>ilarlo <span class=\"_ _3c\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs106\">piano <span class=\"_ _44\"> </span>a <span class=\"_ _44\"> </span>contribuz<span class=\"_ _0\"></span>ione <span class=\"_ _44\"> </span>definita. <span class=\"_ _44\"> </span>In <span class=\"_ _44\"> </span>co<span class=\"_ _0\"></span>nseguenza, <span class=\"_ _44\"> </span>le <span class=\"_ _44\"> </span>quote <span class=\"_ _44\"> </span>di <span class=\"_ _44\"> </span>tratta<span class=\"_ _0\"></span>mento <span class=\"_ _44\"> </span>di <span class=\"_ _44\"> </span>fine <span class=\"_ _44\"> </span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _44\"> </span>maturate<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2db\">successivamente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>tale <span class=\"_ _5b\"> </span>data <span class=\"_ _5a\"> </span>assumono <span class=\"_ _5b\"> </span>la <span class=\"_ _5a\"> </span>natura <span class=\"_ _5b\"> </span>relativa <span class=\"_ _5a\"> </span>ai <span class=\"_ _5a\"> </span>piani <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>contribuzio<span class=\"_ _0\"></span>ne <span class=\"_ _5a\"> </span>definita, <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>esclusione<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs108\">pertanto,  d<span class=\"_ _0\"></span>i  componenti<span class=\"_ _0\"></span>  di  stima  attu<span class=\"_ _0\"></span>ariale  nella  de<span class=\"_ _0\"></span>terminazion<span class=\"_ _0\"></span>e  del  costo<span class=\"_ _0\"></span>  di  competenza.<span class=\"_ _0\"></span>  Le  quote  d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs109\">trattamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>fine <span class=\"_ _5a\"> </span>rapporto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>maturate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>fino <span class=\"_ _54\"></span>al <span class=\"_ _5a\"> </span>31 <span class=\"_ _5a\"> </span>dicembre <span class=\"_ _5a\"> </span>2006 <span class=\"_ _54\"></span>riman<span class=\"_ _0\"></span>gono <span class=\"_ _54\"></span>val<span class=\"_ _0\"></span>utate <span class=\"_ _54\"></span>quali<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>piani <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>benefici<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2dc\">definiti <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>procedi<span class=\"_ _0\"></span>menti <span class=\"_ _55\"> </span>attuariali, <span class=\"_ _55\"> </span>esclud<span class=\"_ _0\"></span>endo, <span class=\"_ _55\"> </span>per\u00f2 <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>calcolo <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>componente <span class=\"_ _55\"> </span>relati<span class=\"_ _0\"></span>va <span class=\"_ _3d\"> </span>ai<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>futuri<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10b\">incrementi salar<span class=\"_ _0\"></span>iali.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-701": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs35a\">Pagamenti basati su azioni<span class=\"_ _254\"> </span><span class=\"_ _4\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs35b\">Il <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>iano LTI <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>20-2022 a <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>vore <span class=\"_ _3\"></span>degli amministratori e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ipendenti riconosce <span class=\"_ _3\"></span>un i<span class=\"_ _3\"></span>ncentivo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>mon<span class=\"_ _0\"></span>etario correlato<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs35c\">al <span class=\"_ _56\"> </span>raggiungimento <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>determinat<span class=\"_ _0\"></span>i <span class=\"_ _56\"> </span>obiettivi <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>performanc<span class=\"_ _0\"></span>e <span class=\"_ _56\"> </span>e <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>crea<span class=\"_ _0\"></span>zione <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>valore <span class=\"_ _56\"> </span>per <span class=\"_ _56\"> </span>gli <span class=\"_ _56\"> </span>Azionisti,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs35d\">subordinata<span class=\"_ _0\"></span>mente all\u2019avv<span class=\"_ _0\"></span>erarsi d<span class=\"_ _0\"></span>elle condizion<span class=\"_ _0\"></span>i di <span class=\"_ _0\"></span>accesso (<span class=\"_ _0\"></span>\u201cGate\u201d) e <span class=\"_ _0\"></span>del per<span class=\"_ _0\"></span>durare d<span class=\"_ _0\"></span>el rapporto<span class=\"_ _0\"></span> di la<span class=\"_ _0\"></span>voro con<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs35e\">il Gru<span class=\"_ _0\"></span>ppo. Il P<span class=\"_ _0\"></span>iano pre<span class=\"_ _0\"></span>vede, in<span class=\"_ _0\"></span>oltre, che u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>parte di <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>incentivi <span class=\"_ _0\"></span>sia ind<span class=\"_ _0\"></span>icizzata a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>rendimento d<span class=\"_ _0\"></span>ei titoli <span class=\"_ _0\"></span>della<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs35f\">Capogruppo. <span class=\"_ _54\"></span>Si <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _54\"></span>provve<span class=\"_ _0\"></span>duto <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>valutare<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>alue</span> <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>servizi<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>prestati <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3f\"></span>assunte<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ccordo <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs360\">quanto <span class=\"_ _5a\"> </span>pre<span class=\"_ _0\"></span>visto <span class=\"_ _5a\"> </span>dall\u2019IFRS <span class=\"_ _5b\"> </span>2. <span class=\"_ _5a\"> </span>Tale <span class=\"_ _5a\"> </span><span class=\"ff7\">fai<span class=\"_ _0\"></span>r <span class=\"_ _5a\"> </span>value</span> <span class=\"_ _5a\"> </span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _5a\"> </span>imputato<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>economico <span class=\"_ _5b\"> </span>come <span class=\"_ _5a\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>ba<span class=\"_ _0\"></span>se <span class=\"_ _5a\"> </span>del<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs361\">periodo <span class=\"_ _3d\"> </span>di  mat<span class=\"_ _0\"></span>urazione <span class=\"_ _3d\"> </span>con  contr<span class=\"_ _0\"></span>opartita  u<span class=\"_ _0\"></span>n  debit<span class=\"_ _0\"></span>o  iscritto<span class=\"_ _0\"></span>  nelle<span class=\"_ _0\"></span>  \u201cAltre <span class=\"_ _3d\"> </span>passi<span class=\"_ _0\"></span>vit\u00e0  corre<span class=\"_ _0\"></span>nti\u201d.  Il <span class=\"_ _3d\"> </span>Piano <span class=\"_ _3d\"> </span>di<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs362\">Performances Shar<span class=\"_ _0\"></span>e 2023-2025 a favore degli amministra<span class=\"_ _0\"></span>tori e dipendenti riconosce invece la maturazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs363\">azioni <span class=\"_ _5a\"> </span>della <span class=\"_ _5b\"> </span>Capogruppo <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>raggiungimento<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>determinati <span class=\"_ _5b\"> </span>obiettivi <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>performance, <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>omprensivi <span class=\"_ _5a\"> </span>anc<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs364\">obiettivi ESG, sub<span class=\"_ _0\"></span>ordinatamente<span class=\"_ _0\"></span> al perdurare del ra<span class=\"_ _0\"></span>pporto di lavo<span class=\"_ _0\"></span>ro con il Grupp<span class=\"_ _0\"></span>o. Si \u00e8 provveduto<span class=\"_ _0\"></span> a valutare<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25f\">al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ervizi <span class=\"_ _0\"></span>prestati <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>passivit\u00e0 <span class=\"_ _0\"></span>assunte <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>accordo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dall\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2. <span class=\"_ _0\"></span>Tale <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs365\">viene <span class=\"_ _3f\"></span>imputa<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>come <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>sulla <span class=\"_ _54\"></span>base <span class=\"_ _54\"></span>del <span class=\"_ _3f\"></span>periodo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>matura<span class=\"_ _0\"></span>zione <span class=\"_ _3f\"></span>con <span class=\"_ _54\"></span>contropartita <span class=\"_ _54\"></span>una<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs315\">riserva <span class=\"_ _54\"></span>a <span class=\"_ _3f\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>netto.<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>P<span class=\"_ _0\"></span>er <span class=\"_ _3f\"></span>maggiori <span class=\"_ _54\"></span>informaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>imanda <span class=\"_ _3f\"></span>an<span class=\"_ _0\"></span>che <span class=\"_ _3f\"></span>alla <span class=\"_ _54\"></span>relazion<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>mministrator<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs316\">sulla gestione <span class=\"_ _0\"></span>il paragrafo \u201c<span class=\"_ _0\"></span>Piano di Perfor<span class=\"_ _0\"></span>mance Shar<span class=\"_ _0\"></span>e 2023-2025\u201d.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-700": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs367\">Ricavi e costi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs368\">I  ricavi  sono  generati  pri<span class=\"_ _0\"></span>ncipalmente  dai  tre  settori  <span class=\"ff7\">\u201ccore\u201d<span class=\"_ _0\"></span></span>  quali  il  settore  Distribuzione  (atti<span class=\"_ _0\"></span>vit\u00e0  dedite<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs369\">all\u2019importazion<span class=\"_ _0\"></span>e  ed <span class=\"_ _3d\"> </span>alla<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>istribuzione <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>prodo<span class=\"_ _0\"></span>tti  or<span class=\"_ _0\"></span>tofrutticoli), <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>settore <span class=\"_ _3d\"> </span>Ship<span class=\"_ _0\"></span>ping  (dedi<span class=\"_ _0\"></span>to  al <span class=\"_ _3d\"> </span>tra<span class=\"_ _0\"></span>sporto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs36a\">marittimo <span class=\"_ _3\"></span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>bana<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>ed <span class=\"_ _3\"></span>ananas) ed <span class=\"_ _3e\"></span>il settore <span class=\"_ _4\"></span>H<span class=\"_ _0\"></span>olding <span class=\"_ _4\"></span>&amp;<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Servizi (p<span class=\"_ _3\"></span>res<span class=\"_ _0\"></span>tazione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>ambito<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs36b\">doganale, nel se<span class=\"_ _0\"></span>ttore infor<span class=\"_ _0\"></span>matico e le attivit\u00e0<span class=\"_ _0\"></span> di coordin<span class=\"_ _0\"></span>amento della holding)<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span><span class=\"ffc fs19\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs36c\">Il Gru<span class=\"_ _0\"></span>ppo rileva <span class=\"_ _0\"></span>i ric<span class=\"_ _0\"></span>avi qua<span class=\"_ _0\"></span>ndo (o a<span class=\"_ _0\"></span> mano a<span class=\"_ _0\"></span> mano <span class=\"_ _0\"></span>che) <span class=\"_ _0\"></span>adempie l\u2019o<span class=\"_ _0\"></span>bbligazione <span class=\"_ _0\"></span>di f<span class=\"_ _0\"></span>are trasfere<span class=\"_ _0\"></span>ndo al <span class=\"_ _0\"></span>cliente <span class=\"_ _0\"></span>il<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs36d\">bene <span class=\"_ _5a\"> </span>o <span class=\"_ _5b\"> </span>servizio<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>promesso. <span class=\"_ _5b\"> </span>L\u2019attivit\u00e0 <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5a\"> </span>tra<span class=\"_ _0\"></span>sferita <span class=\"_ _5b\"> </span>quando <span class=\"_ _5a\"> </span>(<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>ma<span class=\"_ _0\"></span>no <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>mano <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he) <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>liente <span class=\"_ _5a\"> </span>ne <span class=\"_ _5b\"> </span>acquisisc<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>il<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs36e\">controllo <span class=\"_ _5b\"> </span>(capacit\u00e0 <span class=\"_ _5a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>decid<span class=\"_ _0\"></span>ere <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ell\u2019uso <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>tr<span class=\"_ _0\"></span>arne <span class=\"_ _5a\"> </span>sosta<span class=\"_ _0\"></span>nzialmente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>i <span class=\"_ _5a\"> </span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>rimanenti<span class=\"_ _0\"></span>).<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs36f\">Contemporanea<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>passaggio <span class=\"_ _3f\"></span>sorg<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>diritto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>ad <span class=\"_ _3f\"></span>esigere <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>pag<span class=\"_ _0\"></span>amento <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>pre<span class=\"_ _0\"></span>stazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs370\">effettuata.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs371\">Le permute tra b<span class=\"_ _0\"></span>eni o servizi di natura e valore simile<span class=\"_ _0\"></span>, in quanto non rappresenta<span class=\"_ _0\"></span>tive di operazion<span class=\"_ _0\"></span>i di vendita,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs372\">non determinano la<span class=\"_ _0\"></span> rilevaz<span class=\"_ _0\"></span>ione di rica<span class=\"_ _0\"></span>vi e costi.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsab\">Secondo <span class=\"_ _0\"></span>l\u2019IFRS <span class=\"_ _0\"></span>15, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>deve <span class=\"_ _0\"></span>rilevar<span class=\"_ _0\"></span>e come<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricavo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>dell\u2019operaz<span class=\"_ _0\"></span>ione a<span class=\"_ _0\"></span>ssegnato <span class=\"_ _0\"></span>all\u2019o<span class=\"_ _0\"></span>bbligazione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsac\">fare, <span class=\"_ _5b\"> </span>consi<span class=\"_ _0\"></span>derando <span class=\"_ _5b\"> </span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>termin<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>contr<span class=\"_ _0\"></span>atto <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sue <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>ratiche <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>merciali. <span class=\"_ _5b\"> </span>I<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>prez<span class=\"_ _0\"></span>zo <span class=\"_ _5b\"> </span>dell\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _5b\"> </span>\u00e8<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs375\">l\u2019importo del<span class=\"_ _0\"></span> corrispettivo a <span class=\"_ _0\"></span>cui il Gruppo r<span class=\"_ _0\"></span>itiene di ave<span class=\"_ _0\"></span>r diritto in c<span class=\"_ _0\"></span>ambio del tras<span class=\"_ _0\"></span>ferimento a<span class=\"_ _0\"></span>l cliente dei b<span class=\"_ _0\"></span>eni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs376\">o <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ervizi <span class=\"_ _5a\"> </span>promess<span class=\"_ _0\"></span>i, <span class=\"_ _5b\"> </span>esclusi <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>importi <span class=\"_ _5b\"> </span>riscoss<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>terz<span class=\"_ _0\"></span>i. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5b\"> </span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _5a\"> </span>pu\u00f2<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>includ<span class=\"_ _0\"></span>ere <span class=\"_ _5a\"> </span>impo<span class=\"_ _0\"></span>rti <span class=\"_ _5a\"> </span>fissi,<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs377\">importi varia<span class=\"_ _0\"></span>bili o entramb<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs378\">I <span class=\"_ _3f\"></span>ricavi <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>na<span class=\"_ _0\"></span>tura <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziaria <span class=\"_ _54\"></span>vengono <span class=\"_ _3f\"></span>riconosc<span class=\"_ _0\"></span>iuti <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _3f\"></span>alla <span class=\"_ _54\"></span>competenza <span class=\"_ _3f\"></span>tem<span class=\"_ _0\"></span>porale. <span class=\"_ _3f\"></span>I <span class=\"_ _3f\"></span>proventi <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>gli <span class=\"_ _54\"></span>oneri<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs379\">sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> pri<span class=\"_ _0\"></span>ncipio <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>competenza<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>temporale, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l\u2019opportun<span class=\"_ _0\"></span>a r<span class=\"_ _0\"></span>ilevazione<span class=\"_ _0\"></span>, ov<span class=\"_ _0\"></span>e n<span class=\"_ _0\"></span>ecessario <span class=\"_ _0\"></span>dei<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37a\">relativi ratei e <span class=\"_ _0\"></span>risconti.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-736": {
   "value": "Ricavi e costi<span class=\"_ _254\"> </span> I  ricavi  sono  generati  pri<span class=\"_ _0\"></span>ncipalmente  dai  tre  settori  <span class=\"ff7\">\u201ccore\u201d<span class=\"_ _0\"></span></span>  quali  il  settore  Distribuzione  (atti<span class=\"_ _0\"></span>vit\u00e0  dedite<span class=\"_ _254\"> </span> all\u2019importazion<span class=\"_ _0\"></span>e  ed <span class=\"_ _3d\"> </span>alla<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>istribuzione <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>prodo<span class=\"_ _0\"></span>tti  or<span class=\"_ _0\"></span>tofrutticoli), <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>settore <span class=\"_ _3d\"> </span>Ship<span class=\"_ _0\"></span>ping  (dedi<span class=\"_ _0\"></span>to  al <span class=\"_ _3d\"> </span>tra<span class=\"_ _0\"></span>sporto<span class=\"_ _254\"> </span> marittimo <span class=\"_ _3\"></span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>bana<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>ed <span class=\"_ _3\"></span>ananas) ed <span class=\"_ _3e\"></span>il settore <span class=\"_ _4\"></span>H<span class=\"_ _0\"></span>olding <span class=\"_ _4\"></span>&amp;<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Servizi (p<span class=\"_ _3\"></span>res<span class=\"_ _0\"></span>tazione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>ambito<span class=\"_ _254\"> </span> doganale, nel se<span class=\"_ _0\"></span>ttore infor<span class=\"_ _0\"></span>matico e le attivit\u00e0<span class=\"_ _0\"></span> di coordin<span class=\"_ _0\"></span>amento della holding)<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span><span class=\"ffc fs19\"> </span>Il Gru<span class=\"_ _0\"></span>ppo rileva <span class=\"_ _0\"></span>i ric<span class=\"_ _0\"></span>avi qua<span class=\"_ _0\"></span>ndo (o a<span class=\"_ _0\"></span> mano a<span class=\"_ _0\"></span> mano <span class=\"_ _0\"></span>che) <span class=\"_ _0\"></span>adempie l\u2019o<span class=\"_ _0\"></span>bbligazione <span class=\"_ _0\"></span>di f<span class=\"_ _0\"></span>are trasfere<span class=\"_ _0\"></span>ndo al <span class=\"_ _0\"></span>cliente <span class=\"_ _0\"></span>il<span class=\"_ _254\"> </span> bene <span class=\"_ _5a\"> </span>o <span class=\"_ _5b\"> </span>servizio<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>promesso. <span class=\"_ _5b\"> </span>L\u2019attivit\u00e0 <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5a\"> </span>tra<span class=\"_ _0\"></span>sferita <span class=\"_ _5b\"> </span>quando <span class=\"_ _5a\"> </span>(<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>ma<span class=\"_ _0\"></span>no <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>mano <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he) <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>liente <span class=\"_ _5a\"> </span>ne <span class=\"_ _5b\"> </span>acquisisc<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>il<span class=\"_ _254\"> </span> controllo <span class=\"_ _5b\"> </span>(capacit\u00e0 <span class=\"_ _5a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>decid<span class=\"_ _0\"></span>ere <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ell\u2019uso <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>tr<span class=\"_ _0\"></span>arne <span class=\"_ _5a\"> </span>sosta<span class=\"_ _0\"></span>nzialmente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>i <span class=\"_ _5a\"> </span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>rimanenti<span class=\"_ _0\"></span>).<span class=\"_ _254\"> </span> Contemporanea<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>passaggio <span class=\"_ _3f\"></span>sorg<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>diritto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>ad <span class=\"_ _3f\"></span>esigere <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>pag<span class=\"_ _0\"></span>amento <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>pre<span class=\"_ _0\"></span>stazione<span class=\"_ _254\"> </span> effettuata.<span class=\"_ _254\"> </span> Le permute tra b<span class=\"_ _0\"></span>eni o servizi di natura e valore simile<span class=\"_ _0\"></span>, in quanto non rappresenta<span class=\"_ _0\"></span>tive di operazion<span class=\"_ _0\"></span>i di vendita,<span class=\"_ _254\"> </span> non determinano la<span class=\"_ _0\"></span> rilevaz<span class=\"_ _0\"></span>ione di rica<span class=\"_ _0\"></span>vi e costi.<span class=\"_ _254\"> </span>Secondo <span class=\"_ _0\"></span>l\u2019IFRS <span class=\"_ _0\"></span>15, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>deve <span class=\"_ _0\"></span>rilevar<span class=\"_ _0\"></span>e come<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricavo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>dell\u2019operaz<span class=\"_ _0\"></span>ione a<span class=\"_ _0\"></span>ssegnato <span class=\"_ _0\"></span>all\u2019o<span class=\"_ _0\"></span>bbligazione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> fare, <span class=\"_ _5b\"> </span>consi<span class=\"_ _0\"></span>derando <span class=\"_ _5b\"> </span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>termin<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>contr<span class=\"_ _0\"></span>atto <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sue <span class=\"_ _5b\"> </span>p<span class=\"_ _0\"></span>ratiche <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>merciali. <span class=\"_ _5b\"> </span>I<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>prez<span class=\"_ _0\"></span>zo <span class=\"_ _5b\"> </span>dell\u2019o<span class=\"_ _0\"></span>perazione <span class=\"_ _5b\"> </span>\u00e8<span class=\"_ _254\"> </span>l\u2019importo del<span class=\"_ _0\"></span> corrispettivo a <span class=\"_ _0\"></span>cui il Gruppo r<span class=\"_ _0\"></span>itiene di ave<span class=\"_ _0\"></span>r diritto in c<span class=\"_ _0\"></span>ambio del tras<span class=\"_ _0\"></span>ferimento a<span class=\"_ _0\"></span>l cliente dei b<span class=\"_ _0\"></span>eni<span class=\"_ _254\"> </span> o <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ervizi <span class=\"_ _5a\"> </span>promess<span class=\"_ _0\"></span>i, <span class=\"_ _5b\"> </span>esclusi <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>importi <span class=\"_ _5b\"> </span>riscoss<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>terz<span class=\"_ _0\"></span>i. <span class=\"_ _5a\"> </span>Il <span class=\"_ _5b\"> </span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _5a\"> </span>pu\u00f2<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>includ<span class=\"_ _0\"></span>ere <span class=\"_ _5a\"> </span>impo<span class=\"_ _0\"></span>rti <span class=\"_ _5a\"> </span>fissi,<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> importi varia<span class=\"_ _0\"></span>bili o entramb<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span> I <span class=\"_ _3f\"></span>ricavi <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>na<span class=\"_ _0\"></span>tura <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziaria <span class=\"_ _54\"></span>vengono <span class=\"_ _3f\"></span>riconosc<span class=\"_ _0\"></span>iuti <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _3f\"></span>alla <span class=\"_ _54\"></span>competenza <span class=\"_ _3f\"></span>tem<span class=\"_ _0\"></span>porale. <span class=\"_ _3f\"></span>I <span class=\"_ _3f\"></span>proventi <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>gli <span class=\"_ _54\"></span>oneri<span class=\"_ _254\"> </span> sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> pri<span class=\"_ _0\"></span>ncipio <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>competenza<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>temporale, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l\u2019opportun<span class=\"_ _0\"></span>a r<span class=\"_ _0\"></span>ilevazione<span class=\"_ _0\"></span>, ov<span class=\"_ _0\"></span>e n<span class=\"_ _0\"></span>ecessario <span class=\"_ _0\"></span>dei<span class=\"_ _254\"> </span> relativi ratei e <span class=\"_ _0\"></span>risconti.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-702": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs37c\">Contributi in conto capitale e<span class=\"_ _3\"></span>d in conto ese<span class=\"_ _3\"></span>rcizio<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37d\">I <span class=\"_ _4\"></span>contributi <span class=\"_ _3\"></span>sono <span class=\"_ _3e\"></span>r<span class=\"_ _0\"></span>ilevati <span class=\"_ _4\"></span>allo<span class=\"_ _0\"></span>rch\u00e9 <span class=\"_ _4\"></span>esista <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>r<span class=\"_ _0\"></span>agionevole <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ertezza <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>essi <span class=\"_ _4\"></span>saranno <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>icevuti <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>tutte <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ondizioni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37e\">per la<span class=\"_ _0\"></span> loro <span class=\"_ _0\"></span>erogazione<span class=\"_ _0\"></span> sara<span class=\"_ _0\"></span>nno <span class=\"_ _0\"></span>rispettate. <span class=\"_ _0\"></span>I c<span class=\"_ _0\"></span>ontributi <span class=\"_ _0\"></span>in \u201cconto<span class=\"_ _0\"></span> cap<span class=\"_ _0\"></span>itale\u201d s<span class=\"_ _0\"></span>ono iscritti<span class=\"_ _0\"></span> nello<span class=\"_ _0\"></span> stato <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>iale<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37f\">quale p<span class=\"_ _3\"></span>osta rettificativa<span class=\"_ _0\"></span> del <span class=\"_ _3\"></span>valore di <span class=\"_ _4\"></span>iscr<span class=\"_ _0\"></span>izione del <span class=\"_ _3\"></span>bene cui <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>riferiscono<span class=\"_ _0\"></span>. I<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>contrib<span class=\"_ _0\"></span>uti in<span class=\"_ _3\"></span> \u201cconto <span class=\"_ _3\"></span>esercizio\u201d<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sono<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs380\">imputati come provento e sono ripartiti, sistematicamente, nei differenti esercizi a compensazione dei costi ad<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs381\">essi <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrelati. <span class=\"_ _3\"></span>Ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una corretta <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>ppresentazione economica <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontributi <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>imputati al <span class=\"_ _4\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomico<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs282\">gradualmente, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>alla d<span class=\"_ _0\"></span>inamica <span class=\"_ _0\"></span>degli am<span class=\"_ _0\"></span>mortamenti <span class=\"_ _0\"></span>relativi a<span class=\"_ _0\"></span>gli invest<span class=\"_ _0\"></span>imenti <span class=\"_ _0\"></span>realizzati<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>fronte de<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs283\">quali <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ibuti <span class=\"_ _3c\"></span>vengono <span class=\"_ _3c\"></span>perce<span class=\"_ _0\"></span>piti. <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>immob<span class=\"_ _0\"></span>ilizzazioni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>coperte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>ibuto <span class=\"_ _0\"></span>viene <span class=\"_ _3c\"></span>pertan<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>rispettata<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs284\">in <span class=\"_ _3f\"></span>ogni <span class=\"_ _54\"></span>esercizio <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>cor<span class=\"_ _0\"></span>relazione <span class=\"_ _3f\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>costo, <span class=\"_ _3f\"></span>ra<span class=\"_ _0\"></span>ppresentato<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>dagli <span class=\"_ _3f\"></span>am<span class=\"_ _0\"></span>mortamenti, <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>contributo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs285\">conto <span class=\"_ _0\"></span>capitale, a<span class=\"_ _0\"></span>ccreditata<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>conto ec<span class=\"_ _0\"></span>onomico <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>misura par<span class=\"_ _0\"></span>i a<span class=\"_ _0\"></span>gli ammo<span class=\"_ _0\"></span>rtamenti s<span class=\"_ _0\"></span>tessi. <span class=\"_ _0\"></span>I c<span class=\"_ _0\"></span>ontributi otte<span class=\"_ _0\"></span>nuti a<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs286\">fronte <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>vestimenti <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>at<span class=\"_ _0\"></span>tivo <span class=\"_ _3f\"></span>fisso <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>apitalizzati <span class=\"_ _54\"></span>vengono <span class=\"_ _54\"></span>iscritti <span class=\"_ _3f\"></span>nel <span class=\"_ _54\"></span>passivo <span class=\"_ _54\"></span>nelle <span class=\"_ _3f\"></span>voc<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>\u201cA<span class=\"_ _0\"></span>ltre <span class=\"_ _3f\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs287\">correnti\u201d e \u201cAlt<span class=\"_ _0\"></span>re passivit\u00e0<span class=\"_ _0\"></span> correnti\u201d.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-703": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs383\">Proventi finanziari, one<span class=\"_ _3\"></span>ri finanziari e differenze<span class=\"_ _3\"></span> cambio<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs384\">I <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>roventi finanziari includono <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>attivi <span class=\"_ _3\"></span>sui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>positi <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ancari <span class=\"_ _3\"></span>e postali, <span class=\"_ _3\"></span>gli <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>tili <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di cambio<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs385\">attive  ed <span class=\"_ _3d\"> </span>i <span class=\"_ _3d\"> </span>proventi <span class=\"_ _3d\"> </span>finanziari  d<span class=\"_ _0\"></span>erivant<span class=\"_ _0\"></span>i  dall\u2019attu<span class=\"_ _0\"></span>alizzazione  d<span class=\"_ _0\"></span>i  crediti <span class=\"_ _3d\"> </span>relativi<span class=\"_ _0\"></span>  a <span class=\"_ _3d\"> </span>vendite  d<span class=\"_ _0\"></span>ilazionate <span class=\"_ _3d\"> </span>oltre<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa8\">l\u2019esercizio. Gli<span class=\"_ _0\"></span> interessi atti<span class=\"_ _0\"></span>vi sono imput<span class=\"_ _0\"></span>ati a conto eco<span class=\"_ _0\"></span>nomico al momento<span class=\"_ _0\"></span> della loro<span class=\"_ _0\"></span> maturazione, a<span class=\"_ _0\"></span>l tasso di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa9\">rendimento effetti<span class=\"_ _0\"></span>vo.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsaa\">Gli <span class=\"_ _3\"></span>oneri finanziari includono gli <span class=\"_ _3\"></span>interessi passivi <span class=\"_ _3\"></span>sui debiti <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>i, <span class=\"_ _3\"></span>calcolati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>us<span class=\"_ _0\"></span>ando il <span class=\"_ _4\"></span>metod<span class=\"_ _0\"></span>o dell\u2019interesse<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsab\">effettivo, le<span class=\"_ _0\"></span> perdite e<span class=\"_ _0\"></span> le diff<span class=\"_ _0\"></span>erenze di camb<span class=\"_ _0\"></span>io passive<span class=\"_ _0\"></span>. Anch\u2019essi son<span class=\"_ _0\"></span>o imputati a<span class=\"_ _0\"></span>l conto<span class=\"_ _0\"></span> economic<span class=\"_ _0\"></span>o al momento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs386\">della loro<span class=\"_ _0\"></span> maturazione.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-775": {
   "value": "Proventi finanziari, one<span class=\"_ _3\"></span>ri finanziari e differenze<span class=\"_ _3\"></span> cambio<span class=\"_ _254\"> </span> I <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>roventi finanziari includono <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>attivi <span class=\"_ _3\"></span>sui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>positi <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ancari <span class=\"_ _3\"></span>e postali, <span class=\"_ _3\"></span>gli <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>tili <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di cambio<span class=\"_ _254\"> </span> attive  ed <span class=\"_ _3d\"> </span>i <span class=\"_ _3d\"> </span>proventi <span class=\"_ _3d\"> </span>finanziari  d<span class=\"_ _0\"></span>erivant<span class=\"_ _0\"></span>i  dall\u2019attu<span class=\"_ _0\"></span>alizzazione  d<span class=\"_ _0\"></span>i  crediti <span class=\"_ _3d\"> </span>relativi<span class=\"_ _0\"></span>  a <span class=\"_ _3d\"> </span>vendite  d<span class=\"_ _0\"></span>ilazionate <span class=\"_ _3d\"> </span>oltre<span class=\"_ _254\"> </span> l\u2019esercizio. Gli<span class=\"_ _0\"></span> interessi atti<span class=\"_ _0\"></span>vi sono imput<span class=\"_ _0\"></span>ati a conto eco<span class=\"_ _0\"></span>nomico al momento<span class=\"_ _0\"></span> della loro<span class=\"_ _0\"></span> maturazione, a<span class=\"_ _0\"></span>l tasso di<span class=\"_ _254\"> </span> rendimento effetti<span class=\"_ _0\"></span>vo.<span class=\"_ _254\"> </span> Gli <span class=\"_ _3\"></span>oneri finanziari includono gli <span class=\"_ _3\"></span>interessi passivi <span class=\"_ _3\"></span>sui debiti <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>i, <span class=\"_ _3\"></span>calcolati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>us<span class=\"_ _0\"></span>ando il <span class=\"_ _4\"></span>metod<span class=\"_ _0\"></span>o dell\u2019interesse<span class=\"_ _254\"> </span> effettivo, le<span class=\"_ _0\"></span> perdite e<span class=\"_ _0\"></span> le diff<span class=\"_ _0\"></span>erenze di camb<span class=\"_ _0\"></span>io passive<span class=\"_ _0\"></span>. Anch\u2019essi son<span class=\"_ _0\"></span>o imputati a<span class=\"_ _0\"></span>l conto<span class=\"_ _0\"></span> economic<span class=\"_ _0\"></span>o al momento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> della loro<span class=\"_ _0\"></span> maturazione.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-760": {
   "value": "Proventi finanziari, one<span class=\"_ _3\"></span>ri finanziari e differenze<span class=\"_ _3\"></span> cambio<span class=\"_ _254\"> </span> I <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>roventi finanziari includono <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>attivi <span class=\"_ _3\"></span>sui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>positi <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ancari <span class=\"_ _3\"></span>e postali, <span class=\"_ _3\"></span>gli <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>tili <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di cambio<span class=\"_ _254\"> </span> attive  ed <span class=\"_ _3d\"> </span>i <span class=\"_ _3d\"> </span>proventi <span class=\"_ _3d\"> </span>finanziari  d<span class=\"_ _0\"></span>erivant<span class=\"_ _0\"></span>i  dall\u2019attu<span class=\"_ _0\"></span>alizzazione  d<span class=\"_ _0\"></span>i  crediti <span class=\"_ _3d\"> </span>relativi<span class=\"_ _0\"></span>  a <span class=\"_ _3d\"> </span>vendite  d<span class=\"_ _0\"></span>ilazionate <span class=\"_ _3d\"> </span>oltre<span class=\"_ _254\"> </span> l\u2019esercizio. Gli<span class=\"_ _0\"></span> interessi atti<span class=\"_ _0\"></span>vi sono imput<span class=\"_ _0\"></span>ati a conto eco<span class=\"_ _0\"></span>nomico al momento<span class=\"_ _0\"></span> della loro<span class=\"_ _0\"></span> maturazione, a<span class=\"_ _0\"></span>l tasso di<span class=\"_ _254\"> </span> rendimento effetti<span class=\"_ _0\"></span>vo.<span class=\"_ _254\"> </span> Gli <span class=\"_ _3\"></span>oneri finanziari includono gli <span class=\"_ _3\"></span>interessi passivi <span class=\"_ _3\"></span>sui debiti <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>i, <span class=\"_ _3\"></span>calcolati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>us<span class=\"_ _0\"></span>ando il <span class=\"_ _4\"></span>metod<span class=\"_ _0\"></span>o dell\u2019interesse<span class=\"_ _254\"> </span> effettivo, le<span class=\"_ _0\"></span> perdite e<span class=\"_ _0\"></span> le diff<span class=\"_ _0\"></span>erenze di camb<span class=\"_ _0\"></span>io passive<span class=\"_ _0\"></span>. Anch\u2019essi son<span class=\"_ _0\"></span>o imputati a<span class=\"_ _0\"></span>l conto<span class=\"_ _0\"></span> economic<span class=\"_ _0\"></span>o al momento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> della loro<span class=\"_ _0\"></span> maturazione.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-737": {
   "value": "Proventi finanziari, one<span class=\"_ _3\"></span>ri finanziari e differenze<span class=\"_ _3\"></span> cambio<span class=\"_ _254\"> </span> I <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>roventi finanziari includono <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>attivi <span class=\"_ _3\"></span>sui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>positi <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ancari <span class=\"_ _3\"></span>e postali, <span class=\"_ _3\"></span>gli <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>tili <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di cambio<span class=\"_ _254\"> </span> attive  ed <span class=\"_ _3d\"> </span>i <span class=\"_ _3d\"> </span>proventi <span class=\"_ _3d\"> </span>finanziari  d<span class=\"_ _0\"></span>erivant<span class=\"_ _0\"></span>i  dall\u2019attu<span class=\"_ _0\"></span>alizzazione  d<span class=\"_ _0\"></span>i  crediti <span class=\"_ _3d\"> </span>relativi<span class=\"_ _0\"></span>  a <span class=\"_ _3d\"> </span>vendite  d<span class=\"_ _0\"></span>ilazionate <span class=\"_ _3d\"> </span>oltre<span class=\"_ _254\"> </span> l\u2019esercizio. Gli<span class=\"_ _0\"></span> interessi atti<span class=\"_ _0\"></span>vi sono imput<span class=\"_ _0\"></span>ati a conto eco<span class=\"_ _0\"></span>nomico al momento<span class=\"_ _0\"></span> della loro<span class=\"_ _0\"></span> maturazione, a<span class=\"_ _0\"></span>l tasso di<span class=\"_ _254\"> </span> rendimento effetti<span class=\"_ _0\"></span>vo.<span class=\"_ _254\"> </span> Gli <span class=\"_ _3\"></span>oneri finanziari includono gli <span class=\"_ _3\"></span>interessi passivi <span class=\"_ _3\"></span>sui debiti <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>i, <span class=\"_ _3\"></span>calcolati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>us<span class=\"_ _0\"></span>ando il <span class=\"_ _4\"></span>metod<span class=\"_ _0\"></span>o dell\u2019interesse<span class=\"_ _254\"> </span> effettivo, le<span class=\"_ _0\"></span> perdite e<span class=\"_ _0\"></span> le diff<span class=\"_ _0\"></span>erenze di camb<span class=\"_ _0\"></span>io passive<span class=\"_ _0\"></span>. Anch\u2019essi son<span class=\"_ _0\"></span>o imputati a<span class=\"_ _0\"></span>l conto<span class=\"_ _0\"></span> economic<span class=\"_ _0\"></span>o al momento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> della loro<span class=\"_ _0\"></span> maturazione.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-705": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs388\">Dividendi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs389\">I <span class=\"_ _3f\"></span>divi<span class=\"_ _0\"></span>dendi <span class=\"_ _54\"></span>ricevuti <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>rile<span class=\"_ _0\"></span>vati <span class=\"_ _54\"></span>quando, <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ll\u2019as<span class=\"_ _0\"></span>sunzione <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>delibe<span class=\"_ _0\"></span>ra <span class=\"_ _54\"></span>da <span class=\"_ _54\"></span>parte <span class=\"_ _54\"></span>dell\u2019asse<span class=\"_ _0\"></span>mblea, <span class=\"_ _3f\"></span>\u00e8<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs38a\">stabilito <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>ritto <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>icevere <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>pa<span class=\"_ _0\"></span>gamento, <span class=\"_ _3c\"></span>ti<span class=\"_ _0\"></span>picamente <span class=\"_ _3f\"></span>coincidente <span class=\"_ _3f\"></span>con <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>incasso; <span class=\"_ _3f\"></span>quelli <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>istribuiti <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs27e\">incluse <span class=\"_ _3c\"></span>nell\u2019area <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidamento, <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>contro<span class=\"_ _0\"></span>llate <span class=\"_ _3c\"></span>come <span class=\"_ _3c\"></span>anche <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>coll<span class=\"_ _0\"></span>egate <span class=\"_ _3c\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ol <span class=\"_ _3c\"></span>metodo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs38b\">patrimonio netto<span class=\"_ _0\"></span>, vengono <span class=\"_ _0\"></span>stornati con contropa<span class=\"_ _0\"></span>rtita la vo<span class=\"_ _0\"></span>ce \u201cUtili/Perdite<span class=\"_ _0\"></span> portati a nu<span class=\"_ _0\"></span>ovo\u201d.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-704": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs38d\">Imposte sul reddito dell\u2019e<span class=\"_ _3\"></span>sercizio, attivit\u00e0 fiscali e<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs38e\">fiscali differite<span class=\"_ _254\"> </span><span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs38f\">Le imposte<span class=\"_ _0\"></span> correnti sono d<span class=\"_ _0\"></span>eterminate i<span class=\"_ _0\"></span>n base alla st<span class=\"_ _0\"></span>ima del redd<span class=\"_ _0\"></span>ito imponibil<span class=\"_ _0\"></span>e in c<span class=\"_ _0\"></span>onformit\u00e0 alle d<span class=\"_ _0\"></span>isposizioni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs390\">in <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>igore, <span class=\"_ _50\"> </span>tenendo  conto  delle <span class=\"_ _5b\"> </span>esenz<span class=\"_ _0\"></span>ioni <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>pplicabili,<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dei  crediti <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>\u2019imposta  spettanti  e <span class=\"_ _5b\"> </span>degli <span class=\"_ _50\"> </span>effetti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>r<span class=\"_ _0\"></span>elativi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs391\">all\u2019adesione <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>\u201cconsolida<span class=\"_ _0\"></span>to fisc<span class=\"_ _0\"></span>ale\u201d. Le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>red<span class=\"_ _0\"></span>dito sono<span class=\"_ _0\"></span> rilevate<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o ad<span class=\"_ _0\"></span> ecce<span class=\"_ _0\"></span>zione di<span class=\"_ _254\"> </span> </div>quelle <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>elative <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>voci <span class=\"_ _54\"></span>diretta<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ddebita<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>creditate <span class=\"_ _54\"></span>ad <span class=\"_ _3f\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>riserva<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _54\"></span>netto <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>cui <span class=\"_ _54\"></span>effetto<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs355\">fiscale <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nch\u2019esso <span class=\"_ _3c\"></span>riconos<span class=\"_ _0\"></span>ciuto <span class=\"_ _3f\"></span>direttamente <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>patrim<span class=\"_ _0\"></span>onio <span class=\"_ _3c\"></span>netto <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>evidenza <span class=\"_ _3f\"></span>nel <span class=\"_ _3c\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>economico<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs356\">complessivo.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs357\">Nel b<span class=\"_ _0\"></span>ilancio consoli<span class=\"_ _0\"></span>dato sono <span class=\"_ _0\"></span>accantona<span class=\"_ _0\"></span>te le a<span class=\"_ _0\"></span>ttivit\u00e0 e le<span class=\"_ _0\"></span> passivit\u00e0 d<span class=\"_ _0\"></span>ifferite rela<span class=\"_ _0\"></span>tive <span class=\"_ _0\"></span>alle differenze <span class=\"_ _0\"></span>tempora<span class=\"_ _0\"></span>nee<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs358\">legate  alle  rettifiche<span class=\"_ _0\"></span>  apportate  ai  bilanci  delle  societ<span class=\"_ _0\"></span>\u00e0  consolidate  per  adeguame<span class=\"_ _0\"></span>nto  ai  principi  contabil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs101\">omogenei <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>ruppo, <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span>ch\u00e9 <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renze <span class=\"_ _0\"></span>tempora<span class=\"_ _0\"></span>nee <span class=\"_ _0\"></span>sorte <span class=\"_ _0\"></span>fra <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>risultati <span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>vilistici <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elativi <span class=\"_ _0\"></span>imponibil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d7\">fiscali.  Vengono  inoltre<span class=\"_ _0\"></span>  iscritte,  ove  esistenti<span class=\"_ _0\"></span>, <span class=\"_ _50\"> </span>le  attivit\u00e0<span class=\"_ _0\"></span>  anticipate  e  le  passivit\u00e0<span class=\"_ _0\"></span>  differite  originate  dalle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d8\">differenze <span class=\"_ _3f\"></span>tem<span class=\"_ _0\"></span>poranee <span class=\"_ _3f\"></span>deduc<span class=\"_ _0\"></span>ibili <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>tass<span class=\"_ _0\"></span>abili <span class=\"_ _3f\"></span>tra <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>valore <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>carico <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>conse<span class=\"_ _0\"></span>guente<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d9\">valore riconosciuto ai fini f<span class=\"_ _3\"></span>iscal<span class=\"_ _0\"></span>i, <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>onch\u00e9 dalle rettifiche di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span>. Le imposte <span class=\"_ _3\"></span>anticipate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sono iscritte<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs103\">in bilancio, conteg<span class=\"_ _0\"></span>giate in base alle aliquote<span class=\"_ _0\"></span> fiscali applicabili nel per<span class=\"_ _0\"></span>iodo in cui il differimento<span class=\"_ _0\"></span> si realizza, solo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs104\">se <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>loro <span class=\"_ _5b\"> </span>fut<span class=\"_ _0\"></span>uro <span class=\"_ _5b\"> </span>recupero <span class=\"_ _50\"> </span>\u00e8 <span class=\"_ _5b\"> </span>probabile. <span class=\"_ _5b\"> </span>Le <span class=\"_ _5b\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>fis<span class=\"_ _0\"></span>cali <span class=\"_ _5b\"> </span>differite <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>le <span class=\"_ _50\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>per <span class=\"_ _50\"> </span>imposte <span class=\"_ _5b\"> </span>diff<span class=\"_ _0\"></span>erite <span class=\"_ _5a\"> </span>so<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2da\">classificate <span class=\"_ _54\"></span>tra <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>passivit\u00e0 <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>correnti<span class=\"_ _0\"></span>. <span class=\"_ _3f\"></span>Le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>attivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>passivit\u00e0 <span class=\"_ _54\"></span>fiscali <span class=\"_ _54\"></span>differite <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>compensate<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs106\">quando <span class=\"_ _5a\"> </span>vi <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _5a\"> </span>un <span class=\"_ _5a\"> </span>diritto <span class=\"_ _5a\"> </span>legale <span class=\"_ _5a\"> </span>a <span class=\"_ _54\"></span>com<span class=\"_ _0\"></span>pensare <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"> </span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _5a\"> </span>correnti <span class=\"_ _5a\"> </span>attive <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>passive <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _54\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>rife<span class=\"_ _0\"></span>riscono <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2db\">imposte dovute alla medesima autorit\u00e0 fiscale e la <span class=\"_ _3\"></span>Capogruppo intende liquidare le attivit\u00e0 e le <span class=\"_ _3\"></span>passivit\u00e0 fiscali<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs108\">correnti s<span class=\"_ _0\"></span>u base nett<span class=\"_ _0\"></span>a. <span class=\"_ _0\"></span>Tutte le<span class=\"_ _0\"></span> controllate<span class=\"_ _0\"></span> italiane, <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eccezione d<span class=\"_ _0\"></span>ella soci<span class=\"_ _0\"></span>et\u00e0 arm<span class=\"_ _0\"></span>atoriale c<span class=\"_ _0\"></span>he ha opta<span class=\"_ _0\"></span>to per <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs109\">\u201ctonnage <span class=\"_ _3c\"></span>tax\u201d, <span class=\"_ _3c\"></span>aderi<span class=\"_ _0\"></span>scono <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>sistema <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>\u201cc<span class=\"_ _0\"></span>onsolidato <span class=\"_ _3c\"></span>fiscale\u201d <span class=\"_ _3c\"></span>posto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>ca<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>Orsero <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>sensi <span class=\"_ _3c\"></span>degli <span class=\"_ _3c\"></span>artt. <span class=\"_ _3c\"></span>1<span class=\"_ _0\"></span>17 <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2dc\">segg. <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>T.U.I.R<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>alogo <span class=\"_ _3c\"></span>sistema <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivato <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>Fra<span class=\"_ _0\"></span>ncia <span class=\"_ _0\"></span>relativam<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>rance <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>sue<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10b\">controlla<span class=\"_ _0\"></span>te Postifruit e Frutti<span class=\"_ _0\"></span>ca.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-738": {
   "value": "Imposte sul reddito dell\u2019e<span class=\"_ _3\"></span>sercizio, attivit\u00e0 fiscali e<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _254\"> </span> fiscali differite<span class=\"_ _254\"> </span><span class=\"_ _3\"></span> Le imposte<span class=\"_ _0\"></span> correnti sono d<span class=\"_ _0\"></span>eterminate i<span class=\"_ _0\"></span>n base alla st<span class=\"_ _0\"></span>ima del redd<span class=\"_ _0\"></span>ito imponibil<span class=\"_ _0\"></span>e in c<span class=\"_ _0\"></span>onformit\u00e0 alle d<span class=\"_ _0\"></span>isposizioni<span class=\"_ _254\"> </span> in <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>igore, <span class=\"_ _50\"> </span>tenendo  conto  delle <span class=\"_ _5b\"> </span>esenz<span class=\"_ _0\"></span>ioni <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>pplicabili,<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dei  crediti <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>\u2019imposta  spettanti  e <span class=\"_ _5b\"> </span>degli <span class=\"_ _50\"> </span>effetti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>r<span class=\"_ _0\"></span>elativi<span class=\"_ _254\"> </span> all\u2019adesione <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>\u201cconsolida<span class=\"_ _0\"></span>to fisc<span class=\"_ _0\"></span>ale\u201d. Le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>red<span class=\"_ _0\"></span>dito sono<span class=\"_ _0\"></span> rilevate<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>o ad<span class=\"_ _0\"></span> ecce<span class=\"_ _0\"></span>zione di<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs393\">quelle <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>elative <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>voci <span class=\"_ _54\"></span>diretta<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ddebita<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>ac<span class=\"_ _0\"></span>creditate <span class=\"_ _54\"></span>ad <span class=\"_ _3f\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>riserva<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _54\"></span>netto <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>cui <span class=\"_ _54\"></span>effetto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div>fiscale <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nch\u2019esso <span class=\"_ _3c\"></span>riconos<span class=\"_ _0\"></span>ciuto <span class=\"_ _3f\"></span>direttamente <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>patrim<span class=\"_ _0\"></span>onio <span class=\"_ _3c\"></span>netto <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>evidenza <span class=\"_ _3f\"></span>nel <span class=\"_ _3c\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>economico<span class=\"_ _254\"> </span> complessivo.<span class=\"_ _254\"> </span> Nel b<span class=\"_ _0\"></span>ilancio consoli<span class=\"_ _0\"></span>dato sono <span class=\"_ _0\"></span>accantona<span class=\"_ _0\"></span>te le a<span class=\"_ _0\"></span>ttivit\u00e0 e le<span class=\"_ _0\"></span> passivit\u00e0 d<span class=\"_ _0\"></span>ifferite rela<span class=\"_ _0\"></span>tive <span class=\"_ _0\"></span>alle differenze <span class=\"_ _0\"></span>tempora<span class=\"_ _0\"></span>nee<span class=\"_ _254\"> </span> legate  alle  rettifiche<span class=\"_ _0\"></span>  apportate  ai  bilanci  delle  societ<span class=\"_ _0\"></span>\u00e0  consolidate  per  adeguame<span class=\"_ _0\"></span>nto  ai  principi  contabil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> omogenei <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>ruppo, <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span>ch\u00e9 <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renze <span class=\"_ _0\"></span>tempora<span class=\"_ _0\"></span>nee <span class=\"_ _0\"></span>sorte <span class=\"_ _0\"></span>fra <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>risultati <span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>vilistici <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elativi <span class=\"_ _0\"></span>imponibil<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> fiscali.  Vengono  inoltre<span class=\"_ _0\"></span>  iscritte,  ove  esistenti<span class=\"_ _0\"></span>, <span class=\"_ _50\"> </span>le  attivit\u00e0<span class=\"_ _0\"></span>  anticipate  e  le  passivit\u00e0<span class=\"_ _0\"></span>  differite  originate  dalle<span class=\"_ _254\"> </span> differenze <span class=\"_ _3f\"></span>tem<span class=\"_ _0\"></span>poranee <span class=\"_ _3f\"></span>deduc<span class=\"_ _0\"></span>ibili <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>tass<span class=\"_ _0\"></span>abili <span class=\"_ _3f\"></span>tra <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>valore <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>carico <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>conse<span class=\"_ _0\"></span>guente<span class=\"_ _254\"> </span> valore riconosciuto ai fini f<span class=\"_ _3\"></span>iscal<span class=\"_ _0\"></span>i, <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>onch\u00e9 dalle rettifiche di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span>. Le imposte <span class=\"_ _3\"></span>anticipate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sono iscritte<span class=\"_ _254\"> </span> in bilancio, conteg<span class=\"_ _0\"></span>giate in base alle aliquote<span class=\"_ _0\"></span> fiscali applicabili nel per<span class=\"_ _0\"></span>iodo in cui il differimento<span class=\"_ _0\"></span> si realizza, solo<span class=\"_ _254\"> </span> se <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>loro <span class=\"_ _5b\"> </span>fut<span class=\"_ _0\"></span>uro <span class=\"_ _5b\"> </span>recupero <span class=\"_ _50\"> </span>\u00e8 <span class=\"_ _5b\"> </span>probabile. <span class=\"_ _5b\"> </span>Le <span class=\"_ _5b\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5b\"> </span>fis<span class=\"_ _0\"></span>cali <span class=\"_ _5b\"> </span>differite <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>le <span class=\"_ _50\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>per <span class=\"_ _50\"> </span>imposte <span class=\"_ _5b\"> </span>diff<span class=\"_ _0\"></span>erite <span class=\"_ _5a\"> </span>so<span class=\"_ _0\"></span>no<span class=\"_ _254\"> </span> classificate <span class=\"_ _54\"></span>tra <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>passivit\u00e0 <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>correnti<span class=\"_ _0\"></span>. <span class=\"_ _3f\"></span>Le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>attivit\u00e0 <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>passivit\u00e0 <span class=\"_ _54\"></span>fiscali <span class=\"_ _54\"></span>differite <span class=\"_ _54\"></span>sono <span class=\"_ _54\"></span>compensate<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> quando <span class=\"_ _5a\"> </span>vi <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _5a\"> </span>un <span class=\"_ _5a\"> </span>diritto <span class=\"_ _5a\"> </span>legale <span class=\"_ _5a\"> </span>a <span class=\"_ _54\"></span>com<span class=\"_ _0\"></span>pensare <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"> </span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _5a\"> </span>correnti <span class=\"_ _5a\"> </span>attive <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>passive <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _54\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>rife<span class=\"_ _0\"></span>riscono <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _254\"> </span> imposte dovute alla medesima autorit\u00e0 fiscale e la <span class=\"_ _3\"></span>Capogruppo intende liquidare le attivit\u00e0 e le <span class=\"_ _3\"></span>passivit\u00e0 fiscali<span class=\"_ _254\"> </span> correnti s<span class=\"_ _0\"></span>u base nett<span class=\"_ _0\"></span>a. <span class=\"_ _0\"></span>Tutte le<span class=\"_ _0\"></span> controllate<span class=\"_ _0\"></span> italiane, <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eccezione d<span class=\"_ _0\"></span>ella soci<span class=\"_ _0\"></span>et\u00e0 arm<span class=\"_ _0\"></span>atoriale c<span class=\"_ _0\"></span>he ha opta<span class=\"_ _0\"></span>to per <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span> \u201ctonnage <span class=\"_ _3c\"></span>tax\u201d, <span class=\"_ _3c\"></span>aderi<span class=\"_ _0\"></span>scono <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>sistema <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>\u201cc<span class=\"_ _0\"></span>onsolidato <span class=\"_ _3c\"></span>fiscale\u201d <span class=\"_ _3c\"></span>posto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>ca<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>Orsero <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>sensi <span class=\"_ _3c\"></span>degli <span class=\"_ _3c\"></span>artt. <span class=\"_ _3c\"></span>1<span class=\"_ _0\"></span>17 <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span> segg. <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>T.U.I.R<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>alogo <span class=\"_ _3c\"></span>sistema <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivato <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>Fra<span class=\"_ _0\"></span>ncia <span class=\"_ _0\"></span>relativam<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>alla <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>rance <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>sue<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> controlla<span class=\"_ _0\"></span>te Postifruit e Frutti<span class=\"_ _0\"></span>ca.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-706": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs396\">Criteri di conversione delle po<span class=\"_ _3\"></span>ste in valuta<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs397\">I <span class=\"_ _44\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _59\"> </span>ed <span class=\"_ _44\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _44\"> </span>deno<span class=\"_ _0\"></span>minati <span class=\"_ _59\"> </span>in <span class=\"_ _59\"> </span>valute <span class=\"_ _59\"> </span>d<span class=\"_ _0\"></span>iverse <span class=\"_ _59\"> </span>dall\u2019euro, <span class=\"_ _59\"> </span>cos<span class=\"_ _0\"></span>\u00ec <span class=\"_ _44\"> </span>come<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>gli<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>investim<span class=\"_ _0\"></span>enti <span class=\"_ _59\"> </span>effettuati <span class=\"_ _58\"> </span>in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs398\">immobilizza<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>tecnich<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> partecipazioni, sono <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>lizzati <span class=\"_ _3\"></span>con riferimento ai <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ambi storici <span class=\"_ _3\"></span>della data delle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs399\">relative operaz<span class=\"_ _0\"></span>ioni. I credit<span class=\"_ _0\"></span>i ed i d<span class=\"_ _0\"></span>ebiti in valuta son<span class=\"_ _0\"></span>o ori<span class=\"_ _0\"></span>ginariamente iscr<span class=\"_ _0\"></span>itti sulla b<span class=\"_ _0\"></span>ase dei cambi stori<span class=\"_ _0\"></span>ci delle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39a\">relative <span class=\"_ _54\"></span>ope<span class=\"_ _0\"></span>razioni, <span class=\"_ _54\"></span>con <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"></span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>cambio <span class=\"_ _54\"></span>rea<span class=\"_ _0\"></span>lizzate <span class=\"_ _54\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>occasione <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>ll\u2019incasso <span class=\"_ _5a\"> </span>o <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>pagam<span class=\"_ _0\"></span>ento <span class=\"_ _54\"></span>iscritte <span class=\"_ _5a\"> </span>a<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39b\">conto <span class=\"_ _0\"></span>economico; i <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>e deb<span class=\"_ _0\"></span>iti in valut<span class=\"_ _0\"></span>a in esse<span class=\"_ _0\"></span>re alla<span class=\"_ _0\"></span> data <span class=\"_ _0\"></span>di chiusura<span class=\"_ _0\"></span> dell\u2019eser<span class=\"_ _0\"></span>cizio vengono <span class=\"_ _0\"></span>valorizza<span class=\"_ _0\"></span>ti ai<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ec\">cambi del 31<span class=\"_ _0\"></span> dicembre. I rel<span class=\"_ _0\"></span>ativi utili e <span class=\"_ _0\"></span>perdite su cambi <span class=\"_ _0\"></span>sono imputati a c<span class=\"_ _0\"></span>onto econo<span class=\"_ _0\"></span>mico.  </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-707": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs39d\">Utile per azione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39e\">L\u2019utile/perdi<span class=\"_ _0\"></span>ta <span class=\"_ _57\"> </span>per <span class=\"_ _44\"> </span>azion<span class=\"_ _0\"></span>e <span class=\"_ _57\"> </span>\u00e8 <span class=\"_ _44\"> </span>calcolato<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>di<span class=\"_ _0\"></span>videndo <span class=\"_ _57\"> </span>l\u2019<span class=\"_ _0\"></span>utile/perdita <span class=\"_ _44\"> </span>dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _44\"> </span>attribuibile <span class=\"_ _44\"> </span>ai <span class=\"_ _44\"> </span>soci <span class=\"_ _57\"> </span>d<span class=\"_ _0\"></span>ella<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39f\">controlla<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>num<span class=\"_ _0\"></span>ero <span class=\"_ _0\"></span>medi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ponderato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inarie <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ircolazione <span class=\"_ _0\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rifer<span class=\"_ _0\"></span>imento,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a0\">escludendo <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>azioni <span class=\"_ _3c\"></span>proprie. <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>utile/perdita <span class=\"_ _3c\"></span>diluito <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>azione, <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>media <span class=\"_ _3c\"></span>ponderata <span class=\"_ _3c\"></span>delle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a1\">azioni <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>circolazione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>mod<span class=\"_ _0\"></span>ificata <span class=\"_ _0\"></span>assume<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onversione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>tutte <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>potenz<span class=\"_ _0\"></span>iali <span class=\"_ _0\"></span>azioni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>portano <span class=\"_ _0\"></span>un<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a2\">effetto diluitivo<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-708": {
   "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: -  determinazione  degli  accantonamenti  ai  fondi  svalutazione crediti  e  altre  eventuali svalutazioni  di  attivit\u00e0;  -  calcolo del fair value delle attivit\u00e0 biologiche;  -  acquisizioni  di  societ\u00e0  e  relativa  determinazione dei  fair  value  ad  uso  identificazione  del  valore di  avviamento, anche a titolo provvisorio;  -  definizione della vita utile delle immobilizzazioni ed i correlati ammortamenti;  -  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;  -  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;  -  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. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-782": {
   "value": "Uso di stime, rischi ed ince<span class=\"_ _3\"></span>rtezze<span class=\"_ _254\"> </span>La <span class=\"_ _3c\"></span>redazi<span class=\"_ _0\"></span>one <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3f\"></span>consolidat<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>relative <span class=\"_ _3f\"></span>no<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _3f\"></span>degli <span class=\"_ _3c\"></span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _3c\"></span>richi<span class=\"_ _0\"></span>ede <span class=\"_ _3c\"></span>da <span class=\"_ _3f\"></span>parte <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella<span class=\"_ _254\"> </span>Direzione <span class=\"_ _3f\"></span>l\u2019effettu<span class=\"_ _0\"></span>azione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>stime <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>assunzion<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>che <span class=\"_ _54\"></span>hanno <span class=\"_ _3c\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sui <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lori <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ricavi, <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3c\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span>delle <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>bilancio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>sull\u2019informat<span class=\"_ _0\"></span>iva <span class=\"_ _3c\"></span>relativa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ad <span class=\"_ _3c\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>potenz<span class=\"_ _0\"></span>iali <span class=\"_ _3c\"></span>alla <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iferimento.<span class=\"_ _254\"> </span>Le <span class=\"_ _5b\"> </span>stime <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>assunzion<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>utilizzate <span class=\"_ _5b\"> </span>sono <span class=\"_ _50\"> </span>basate <span class=\"_ _5b\"> </span>sull<span class=\"_ _0\"></span>\u2019esper<span class=\"_ _3\"></span>ienza, <span class=\"_ _5b\"> </span>su <span class=\"_ _50\"> </span>altri <span class=\"_ _5b\"> </span>fattori <span class=\"_ _5b\"> </span>cons<span class=\"_ _0\"></span>iderati <span class=\"_ _5a\"> </span>rile<span class=\"_ _0\"></span>vanti <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>sulle<span class=\"_ _254\"> </span>informazioni<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>isponibili. I <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isultati <span class=\"_ _3\"></span>che si <span class=\"_ _3e\"></span>c<span class=\"_ _0\"></span>onsuntive<span class=\"_ _0\"></span>ranno <span class=\"_ _3\"></span>potrebbero pertanto differire <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>stime. Le <span class=\"_ _4\"></span>sti<span class=\"_ _0\"></span>me<span class=\"_ _254\"> </span>e <span class=\"_ _3c\"></span>le <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ssunzioni <span class=\"_ _3c\"></span>pos<span class=\"_ _0\"></span>sono <span class=\"_ _3c\"></span>var<span class=\"_ _0\"></span>iare <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _3c\"></span>esercizio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>all\u2019a<span class=\"_ _0\"></span>ltro <span class=\"_ _3c\"></span>e, <span class=\"_ _3c\"></span>pertanto <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3c\"></span>riviste<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>eriodicamente; <span class=\"_ _3f\"></span>gli <span class=\"_ _3c\"></span>effetti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>ogni <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>riazione <span class=\"_ _3f\"></span>ad <span class=\"_ _3f\"></span>ess<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>pportate <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3f\"></span>riflesse <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _3f\"></span>nel <span class=\"_ _3f\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cui <span class=\"_ _3f\"></span>avv<span class=\"_ _0\"></span>iene <span class=\"_ _3c\"></span>la <span class=\"_ _54\"></span>revisione <span class=\"_ _3f\"></span>di<span class=\"_ _254\"> </span>stima. <span class=\"_ _3c\"></span>Le <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _3c\"></span>stime<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>quali <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>ggiormente <span class=\"_ _3c\"></span>ric<span class=\"_ _0\"></span>hiesto <span class=\"_ _3c\"></span>l\u2019impie<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>valuta<span class=\"_ _0\"></span>zioni <span class=\"_ _3c\"></span>soggetti<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>da <span class=\"_ _3f\"></span>parte<span class=\"_ _254\"> </span>della Direzion<span class=\"_ _0\"></span>e, vengono ut<span class=\"_ _0\"></span>ilizzate tipicam<span class=\"_ _0\"></span>ente per: -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">determinazione <span class=\"_ _5a\"> </span>degli <span class=\"_ _5a\"> </span>acca<span class=\"_ _0\"></span>ntonamenti<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>ai <span class=\"_ _5a\"> </span>fondi <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>valutazi<span class=\"_ _0\"></span>one <span class=\"_ _54\"></span>cr<span class=\"_ _0\"></span>editi <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>eventu<span class=\"_ _0\"></span>ali <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>valutazioni <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span></span></span>attivit\u00e0;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">calcolo del fair value delle<span class=\"_ _0\"></span> attivit\u00e0 biolo<span class=\"_ _0\"></span>giche;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">acquisizioni <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>societ\u00e0 <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>re<span class=\"_ _0\"></span>lativa <span class=\"_ _5a\"> </span>determinaz<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5a\"> </span>fair <span class=\"_ _5a\"> </span>value <span class=\"_ _5a\"> </span>ad <span class=\"_ _5a\"> </span>uso <span class=\"_ _5a\"> </span>ide<span class=\"_ _0\"></span>ntificazione <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>valo<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span></span></span>avviamento, a<span class=\"_ _0\"></span>nche a titolo<span class=\"_ _0\"></span> provvisorio;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">definizione della vita utile<span class=\"_ _0\"></span> delle im<span class=\"_ _0\"></span>mobilizzazioni ed <span class=\"_ _0\"></span>i correlati a<span class=\"_ _0\"></span>mmortamenti;<span class=\"_ _0\"></span> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">accantonamenti <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>fo<span class=\"_ _0\"></span>ndi <span class=\"_ _3c\"></span>risc<span class=\"_ _0\"></span>hi <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>natura <span class=\"_ _54\"></span>ambientale <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrelate <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>contenziosi <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>natura<span class=\"_ _254\"> </span></span></span>legale <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>fiscale; <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5b\"> </span>particola<span class=\"_ _0\"></span>re, <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>process<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span>tivi <span class=\"_ _5b\"> </span>rig<span class=\"_ _0\"></span>uardano <span class=\"_ _5b\"> </span>sia <span class=\"_ _5b\"> </span>la <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>etermina<span class=\"_ _0\"></span>zione <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>grad<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>probabilit\u00e0 <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>vveramento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>condizioni <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"> </span>posso<span class=\"_ _0\"></span>no <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>omportare <span class=\"_ _5a\"> </span>un <span class=\"_ _54\"></span>esbors<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>finanziario, <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>ia <span class=\"_ _54\"></span>la<span class=\"_ _254\"> </span>quantificazione<span class=\"_ _0\"></span> del relativo <span class=\"_ _0\"></span>ammontare; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">conteggio <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>imposte <span class=\"_ _3c\"></span>differite <span class=\"_ _3c\"></span>attive, <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>iscr<span class=\"_ _0\"></span>izione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>supporta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>dalle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prospe<span class=\"_ _0\"></span>ttive <span class=\"_ _0\"></span>d\u2019imponibil<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _254\"> </span></span></span>del <span class=\"_ _3d\"> </span>Gruppo <span class=\"_ _3d\"> </span>risulta<span class=\"_ _0\"></span>nti  da<span class=\"_ _0\"></span>lla  re<span class=\"_ _0\"></span>dditivit\u00e0 <span class=\"_ _3d\"> </span>attesa<span class=\"_ _0\"></span>  previ<span class=\"_ _0\"></span>sta <span class=\"_ _3d\"> </span>dai <span class=\"_ _3d\"> </span>piani <span class=\"_ _3d\"> </span>industrial<span class=\"_ _0\"></span>i  e <span class=\"_ _55\"> </span>dalla <span class=\"_ _3d\"> </span>previsione <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>composizione de<span class=\"_ _0\"></span>i \u201cconsolid<span class=\"_ _0\"></span>ati fiscali\u201d; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">v<span class=\"_ _3\"></span>erifica <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>tenuta <span class=\"_ _54\"> </span>di <span class=\"_ _54\"> </span>val<span class=\"_ _0\"></span>ore <span class=\"_ _54\"></span>delle <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>materiali, <span class=\"_ _54\"></span>material<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>delle <span class=\"_ _54\"></span>partec<span class=\"_ _0\"></span>ipazioni <span class=\"_ _54\"></span>basata<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>per<span class=\"_ _254\"> </span></span></span>quanto <span class=\"_ _3c\"></span>conc<span class=\"_ _0\"></span>erne <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>stima<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>\u2019uso, <span class=\"_ _3c\"></span>sull\u2019ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>piani<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>elab<span class=\"_ _0\"></span>orati <span class=\"_ _3c\"></span>su <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ins<span class=\"_ _0\"></span>ieme <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>assunzioni <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>ipotesi <span class=\"_ _5a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>eventi <span class=\"_ _5a\"> </span>fut<span class=\"_ _0\"></span>uri <span class=\"_ _5a\"> </span>che <span class=\"_ _5a\"> </span>non <span class=\"_ _5b\"> </span>necessariam<span class=\"_ _0\"></span>ente <span class=\"_ _5a\"> </span>si <span class=\"_ _5a\"> </span>verifi<span class=\"_ _0\"></span>cheranno. <span class=\"_ _5a\"> </span>A<span class=\"_ _0\"></span>naloghi <span class=\"_ _5a\"> </span>process<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>estimativi sono <span class=\"_ _3\"></span>necessari<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n caso di <span class=\"_ _4\"></span>riferimen<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>al valore <span class=\"_ _3\"></span>di presumibile realizzo <span class=\"_ _3\"></span>a causa dell\u2019incertezza<span class=\"_ _254\"> </span>insita in ogni<span class=\"_ _0\"></span> negoziazione.<span class=\"_ _254\"> </span>Si <span class=\"_ _0\"></span>segnala c<span class=\"_ _0\"></span>he n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>esame <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>verificate <span class=\"_ _0\"></span>variaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione della<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ita uti<span class=\"_ _0\"></span>le delle attivit\u00e0 immateriali <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>verse <span class=\"_ _3\"></span>dall\u2019avv<span class=\"_ _0\"></span>iamento, nella scelta <span class=\"_ _3\"></span>del metodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ammo<span class=\"_ _0\"></span>rtamento, n\u00e9 che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>stati individuati  indicatori  endogeni  ed  esogeni  che  diano  un\u2019indicazione  che  le  immobilizzazion<span class=\"_ _0\"></span>i  immateriali possano aver s<span class=\"_ _0\"></span>ubito una rid<span class=\"_ _0\"></span>uzione di valore.<span class=\"_ _254\"> </span>Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>management <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>verificato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>nuta <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>valori <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>quattro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>unit\u00e0 <span class=\"_ _3f\"></span>Cale <span class=\"_ _3c\"></span>R<span class=\"_ _0\"></span>osse <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>ragio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>del prevedibile andamento futuro <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>business stesso, <span class=\"_ _3\"></span>non ravvisando pertanto <span class=\"_ _4\"></span>nec<span class=\"_ _0\"></span>essit\u00e0 di <span class=\"_ _4\"></span><span class=\"ff7\">impair<span class=\"_ _0\"></span>ment <span class=\"ff1\">del <span class=\"_ _4\"></span>valor<span class=\"_ _0\"></span>e </span></span>delle navi stess<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span>Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dicembre <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>erificato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>l\u2019insussistenza <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>indica<span class=\"_ _0\"></span>tori <span class=\"_ _5b\"> </span>endog<span class=\"_ _0\"></span>eni <span class=\"_ _5b\"> </span>o <span class=\"_ _50\"> </span>esogeni <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>possibile<span class=\"_ _254\"> </span> riduzione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>valore <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>voce <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili, <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>macchinari. <span class=\"_ _5a\"> </span>Di <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>eguenza, <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>valore <span class=\"_ _5a\"> </span>degli <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili,<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> impianti e macc<span class=\"_ _0\"></span>hinari non \u00e8<span class=\"_ _0\"></span> stato sotto<span class=\"_ _0\"></span>posto a test di i<span class=\"_ _0\"></span>mpairment.<span class=\"_ _254\"> </span>NOTA 6. Attivit<span class=\"_ _3\"></span>\u00e0 fiscali differite Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Attivit\u00e0 fiscali diffe<span class=\"_ _0\"></span>rite<span class=\"_ _3\"></span> <span class=\"_ _196\"> </span>7.540  <span class=\"_ _ec\"> </span>8.323  <span class=\"_ _14d\"> </span>(783)<span class=\"_ _254\"> </span>Le <span class=\"_ _3c\"></span>Attivit\u00e0 <span class=\"_ _3c\"></span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _3c\"></span>differit<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>vengono <span class=\"_ _3c\"></span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>cr<span class=\"_ _0\"></span>iterio <span class=\"_ _3c\"></span>prud<span class=\"_ _0\"></span>enziale <span class=\"_ _3c\"></span>quand<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>ne <span class=\"_ _3c\"></span>sia <span class=\"_ _3f\"></span>valutato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rag<span class=\"_ _0\"></span>ionevole <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span>probabile il loro recupero a mezzo dei <span class=\"_ _3\"></span>futuri imponibili<span class=\"_ _0\"></span>; esse possono <span class=\"_ _3\"></span>derivare dalle<span class=\"_ _0\"></span> differenze temporanee tra<span class=\"_ _254\"> </span>il valore <span class=\"_ _0\"></span>delle atti<span class=\"_ _0\"></span>vit\u00e0 e pass<span class=\"_ _0\"></span>ivit\u00e0 riflessi <span class=\"_ _0\"></span>nel bila<span class=\"_ _0\"></span>ncio rispetto<span class=\"_ _0\"></span> al va<span class=\"_ _0\"></span>lore delle s<span class=\"_ _0\"></span>tesse ai <span class=\"_ _0\"></span>fini fiscali <span class=\"_ _0\"></span>cos\u00ec come <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span>perdite fiscali r<span class=\"_ _0\"></span>iportabili agl<span class=\"_ _0\"></span>i esercizi successi<span class=\"_ _0\"></span>vi. La voce <span class=\"_ _0\"></span>Attivit\u00e0 f<span class=\"_ _0\"></span>iscali diff<span class=\"_ _0\"></span>erite al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023, p<span class=\"_ _0\"></span>ari ad <span class=\"_ _0\"></span>euro 7.540 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata sia <span class=\"_ _0\"></span>in r<span class=\"_ _0\"></span>elazione all<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>valorizzazion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rdite <span class=\"_ _3c\"></span>fiscali <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>egresse <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>liane <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>este<span class=\"_ _0\"></span>re, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>differen<span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>porali <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span>imponibilit\u00e0/ded<span class=\"_ _0\"></span>ucibilit\u00e0 <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>ricavi <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>rispettive <span class=\"_ _55\"> </span>normati<span class=\"_ _0\"></span>ve <span class=\"_ _55\"> </span>fiscali, <span class=\"_ _55\"> </span>quali <span class=\"_ _55\"> </span>ad <span class=\"_ _55\"> </span>es<span class=\"_ _0\"></span>empio <span class=\"_ _55\"> </span>gli<span class=\"_ _254\"> </span>accanto<span class=\"_ _0\"></span>namenti <span class=\"_ _4\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fo<span class=\"_ _0\"></span>ndi <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ischi <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>valutazione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>cred<span class=\"_ _0\"></span>iti, <span class=\"_ _3\"></span>nonch\u00e9 alle <span class=\"_ _4\"></span>scrittur<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>transizione ai <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>incipi <span class=\"_ _3\"></span>IFRS, q<span class=\"_ _3\"></span>uali<span class=\"_ _254\"> </span>ad  esempio  la  determinazione  della  passivit\u00e0  per  benefici  defin<span class=\"_ _0\"></span>iti  ai  dipendenti  secondo  la  metodologia<span class=\"_ _254\"> </span>attuariale. Per <span class=\"_ _3f\"></span>quanto <span class=\"_ _54\"></span>concerne <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>mposizione <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>la <span class=\"_ _54\"></span>moviment<span class=\"_ _0\"></span>azione <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>tale <span class=\"_ _3f\"></span>voc<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>imanda <span class=\"_ _54\"></span>a <span class=\"_ _3f\"></span>quanto <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _3f\"></span>n<span class=\"_ _0\"></span>ella<span class=\"_ _254\"> </span>tabella s<span class=\"_ _0\"></span>ottostante e nella No<span class=\"_ _0\"></span>ta 29 \u201cImposte sul r<span class=\"_ _0\"></span>eddito\u201d. Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022<span class=\"_ _254\"> </span>Perdite fiscali <span class=\"_ _1ad\"> </span>4.670  <span class=\"_ _f\"> </span>5.397 Effetto Piani benefici definiti ai dipendenti <span class=\"_ _96\"> </span>709  <span class=\"_ _17\"> </span>567 Ammortamenti/Avviamenti/Marc<span class=\"_ _0\"></span>hio <span class=\"_ _1ae\"> </span>519  <span class=\"_ _1af\"> </span>571 Svalutazioni ed accantonamenti <span class=\"_ _23\"> </span>823  <span class=\"_ _146\"> </span>1.005 Strumenti finanziari derivati <span class=\"_ _184\"> </span>27<span class=\"_ _0\"></span>0  <span class=\"_ _17\"> </span>149 Vari minori <span class=\"_ _1b0\"> </span>549  <span class=\"_ _17\"> </span>635 Attivit\u00e0 fiscali diffe<span class=\"_ _0\"></span>rite<span class=\"_ _3\"></span> <span class=\"_ _99\"> </span>7.540  <span class=\"_ _30\"> </span>8.323 Il saldo <span class=\"_ _3\"></span>dei crediti v<span class=\"_ _3\"></span>erso societ\u00e0 del Gruppo collegate e correlate <span class=\"_ _3\"></span>si riferisce principalmente a normali crediti di<span class=\"_ _254\"> </span> fornitura e pe<span class=\"_ _0\"></span>r l\u2019analisi dell<span class=\"_ _0\"></span>e posizioni si r<span class=\"_ _0\"></span>imanda alla N<span class=\"_ _0\"></span>ota 34 sulle part<span class=\"_ _0\"></span>i correlate. <span class=\"_ _0\"></span> Di <span class=\"_ _3c\"></span>seguito <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>iporta <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>mov<span class=\"_ _0\"></span>imentazione <span class=\"_ _3c\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fon<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>predispone<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un\u2019ottica<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> realistica basa<span class=\"_ _0\"></span>ta sull\u2019effettiva recupera<span class=\"_ _0\"></span>bilit\u00e0 dei singoli c<span class=\"_ _0\"></span>rediti, come disciplina<span class=\"_ _0\"></span>to dall\u2019IFRS 9 <span class=\"_ _0\"></span>\u201c<span class=\"ff7\">expected losses</span>\u201d<span class=\"_ _254\"> </span> e che <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>a, inoltre, <span class=\"_ _3\"></span>comprensiva di una quota <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro 50 <span class=\"_ _3\"></span>migliaia a fronte <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el pi\u00f9 <span class=\"_ _3\"></span>generico rischio <span class=\"_ _3\"></span>di mancato<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> incasso <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _54\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3f\"></span>esposte<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>bilancio. <span class=\"_ _54\"></span>Alla <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>imangono <span class=\"_ _54\"></span>iscritti <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>1,6<span class=\"_ _254\"> </span> milioni, <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _4\"></span>signif<span class=\"_ _0\"></span>icativa, <span class=\"_ _3\"></span>quasi <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>8,7<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>milioni<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>posta <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo <span class=\"_ _4\"></span>alla principale <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _4\"></span>distr<span class=\"_ _0\"></span>ibutrice<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> italiana, <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>po<span class=\"_ _0\"></span>rtoghese, <span class=\"_ _3c\"></span>g<span class=\"_ _0\"></span>reca <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>spa<span class=\"_ _0\"></span>gnola <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>fron<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>crediti <span class=\"_ _3f\"></span>scaduti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>pres<span class=\"_ _0\"></span>soch\u00e9 <span class=\"_ _3c\"></span>intera<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>svaluta<span class=\"_ _0\"></span>ti<span class=\"_ _254\"> </span> nella fascia olt<span class=\"_ _0\"></span>re l\u2019anno.<span class=\"_ _254\"> </span>NOTA 15. Altre passivit\u00e0 no<span class=\"_ _3\"></span>n correnti Valori in migliaia \u20ac <span class=\"_ _1c9\"> </span>31.12.2023 <span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>1.12.2022 <span class=\"_ _10c\"> </span>Variazi<span class=\"_ _0\"></span>one Altre passivit\u00e0 non<span class=\"_ _0\"></span> correnti <span class=\"_ _15a\"> </span>548  <span class=\"_ _1aa\"> </span>735  <span class=\"_ _9\"> </span>(187) La <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>\u201cAltr<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>passiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _4\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>548 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _4\"></span>con un <span class=\"_ _4\"></span>decr<span class=\"_ _0\"></span>emento di <span class=\"_ _54\"></span>euro <span class=\"_ _54\"> </span>1<span class=\"_ _0\"></span>87 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _5a\"> </span>al <span class=\"_ _54\"></span>31 <span class=\"_ _54\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span>gato <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>cremento <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>risconti <span class=\"_ _54\"></span>pass<span class=\"_ _0\"></span>ivi <span class=\"_ _54\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>proventi <span class=\"_ _5a\"> </span>e contributi d<span class=\"_ _0\"></span>estinati ad esse<span class=\"_ _0\"></span>re rilasciati a c<span class=\"_ _0\"></span>onto economic<span class=\"_ _0\"></span>o nei futuri eserc<span class=\"_ _0\"></span>izi.<span class=\"_ _254\"> </span> Le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> imposte<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ifferite <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stanz<span class=\"_ _0\"></span>iate s<span class=\"_ _0\"></span>ulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>differ<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tempor<span class=\"_ _0\"></span>anee, <span class=\"_ _0\"></span>soggette <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tassa<span class=\"_ _0\"></span>zione<span class=\"_ _254\"> </span>differita, <span class=\"_ _5b\"> </span>derivanti <span class=\"_ _5b\"> </span>dalle <span class=\"_ _5b\"> </span>rett<span class=\"_ _0\"></span>ifiche <span class=\"_ _5a\"> </span>apporta<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>ai <span class=\"_ _5b\"> </span>singol<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>bilanci<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>delle <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>consolidate <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>applicazione <span class=\"_ _5b\"> </span>dei<span class=\"_ _254\"> </span>principi <span class=\"_ _3f\"></span>conta<span class=\"_ _0\"></span>bili <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span>mogenei <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _3c\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3f\"></span>tem<span class=\"_ _0\"></span>poranee <span class=\"_ _3f\"></span>fra <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>valore <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>delle<span class=\"_ _254\"> </span>passivit\u00e0 <span class=\"_ _3c\"></span>isc<span class=\"_ _0\"></span>ritte <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>consol<span class=\"_ _0\"></span>idato <span class=\"_ _3c\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>valore <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>sse <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>fin<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>scali. <span class=\"_ _3c\"></span>Al <span class=\"_ _3f\"></span>31 <span class=\"_ _3c\"></span>dicembre <span class=\"_ _3f\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>posta<span class=\"_ _254\"> </span>presenta un decremento di euro 377 migliaia, p<span class=\"_ _3\"></span>er la pi\u00f9 parte legata al rilascio delle im<span class=\"_ _3\"></span>poste differite sui valori<span class=\"_ _254\"> </span>mark-to-marke<span class=\"_ _0\"></span>t dei deriva<span class=\"_ _0\"></span>ti di copertura<span class=\"_ _0\"></span> relativa<span class=\"_ _0\"></span>mente ai tass<span class=\"_ _0\"></span>i di interesse <span class=\"_ _0\"></span>e sulla <span class=\"_ _0\"></span>valutazione at<span class=\"_ _0\"></span>tuariale della<span class=\"_ _254\"> </span>passivit\u00e0 per i be<span class=\"_ _0\"></span>nefici ai d<span class=\"_ _0\"></span>ipendenti. Pe<span class=\"_ _0\"></span>r ulteriori dettagli<span class=\"_ _0\"></span> si rimanda<span class=\"_ _0\"></span> alla Nota 29<span class=\"_ _0\"></span> \u201cImposte sul reddito<span class=\"_ _0\"></span>\u201d.<span class=\"_ _254\"> </span>NOTA 17. Fondi Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _6d\"> </span>31.12.2022 <span class=\"_ _6d\"> </span>Variazione<span class=\"_ _254\"> </span>Fondo per restituzione parco contenitori <span class=\"_ _129\"> </span>3.892 <span class=\"_ _0\"></span> <span class=\"_ _19e\"> </span>3<span class=\"_ _0\"></span>.545  <span class=\"_ _c7\"> </span>347 Fondi per rischi ed oneri <span class=\"_ _17c\"> </span>1.056  <span class=\"_ _a2\"> </span>2.2<span class=\"_ _0\"></span>13  <span class=\"_ _19c\"> </span>(1.157)<span class=\"_ _254\"> </span>Fondi <span class=\"_ _134\"> </span>4.948  <span class=\"_ _13d\"> </span>5.<span class=\"_ _0\"></span>759  <span class=\"_ _ec\"> </span>(810)<span class=\"_ _254\"> </span>La voce \u201cFondi\u201d comprende<span class=\"_ _0\"></span> stanziamenti effettuati<span class=\"_ _0\"></span> in funzione di contenziosi in essere al 31 dicembre 2023 in<span class=\"_ _254\"> </span>varie societ\u00e0<span class=\"_ _0\"></span> del Grup<span class=\"_ _0\"></span>po, frut<span class=\"_ _0\"></span>to di stime accura<span class=\"_ _0\"></span>te da par<span class=\"_ _0\"></span>te degli Ammin<span class=\"_ _0\"></span>istratori<span class=\"_ _0\"></span> nonch\u00e9 il fon<span class=\"_ _0\"></span>do costituito<span class=\"_ _0\"></span> per<span class=\"_ _254\"> </span>le p<span class=\"_ _3\"></span>reviste spese <span class=\"_ _3\"></span>di manutenzione da <span class=\"_ _3\"></span>sosteners<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>al momento <span class=\"_ _3\"></span>della restituzione dei contenitori <span class=\"_ _3\"></span>usati nell\u2019attivit\u00e0<span class=\"_ _254\"> </span>di trasporto nava<span class=\"_ _0\"></span>le al termi<span class=\"_ _0\"></span>ne del contratto<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Nel <span class=\"_ _5b\"> </span>cors<span class=\"_ _0\"></span>o <span class=\"_ _5b\"> </span>del <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>il  Fondo <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>rest<span class=\"_ _0\"></span>ituzione <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onten<span class=\"_ _0\"></span>itori <span class=\"_ _5b\"> </span>si <span class=\"_ _50\"> </span>incrementa  per <span class=\"_ _5b\"> </span>euro <span class=\"_ _50\"> </span>347 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>per <span class=\"_ _50\"> </span>effetto<span class=\"_ _254\"> </span>dell\u2019acc<span class=\"_ _0\"></span>antonamento di compete<span class=\"_ _0\"></span>nza di euro 558 <span class=\"_ _0\"></span>migliaia ed uti<span class=\"_ _0\"></span>lizzi per euro <span class=\"_ _0\"></span>211 migliaia. Gli accantonamenti iscritti nei fondi, che rappresentan<span class=\"_ _0\"></span>o la stima <span class=\"_ _3\"></span>degli esborsi futuri elaborati anche sulla base<span class=\"_ _254\"> </span>dell\u2019esperienza <span class=\"_ _3c\"></span>storica, <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stati <span class=\"_ _3c\"></span>assoggettati <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lutazione <span class=\"_ _3c\"></span>attuariale <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>effetto <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>stato <span class=\"_ _3c\"></span>ritenuto<span class=\"_ _254\"> </span>trascurabile<span class=\"_ _0\"></span> nel bilancio cons<span class=\"_ _0\"></span>olidato.<span class=\"_ _254\"> </span>Per quanto invec<span class=\"_ _0\"></span>e concerne i fondi rischi ed one<span class=\"_ _0\"></span>ri la movimenta<span class=\"_ _0\"></span>zione \u00e8 frutto di accan<span class=\"_ _0\"></span>tonamenti per euro 496<span class=\"_ _254\"> </span>migliaia, <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>ffetto <span class=\"_ _5a\"> </span>perim<span class=\"_ _0\"></span>etro <span class=\"_ _5a\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>63 <span class=\"_ _5a\"> </span>migli<span class=\"_ _0\"></span>aia, <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>fronte <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>utilizzi<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>euro <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>.979 <span class=\"_ _5a\"> </span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>quest\u2019u<span class=\"_ _0\"></span>ltimo<span class=\"_ _254\"> </span>essenzialmente <span class=\"_ _56\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>al <span class=\"_ _56\"> </span>rilascio <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>euro <span class=\"_ _55\"> </span>1<span class=\"_ _0\"></span>.600 <span class=\"_ _56\"> </span>migliaia, <span class=\"_ _56\"> </span>collegato <span class=\"_ _56\"> </span>al <span class=\"_ _56\"> </span>conten<span class=\"_ _0\"></span>zioso <span class=\"_ _56\"> </span>doganale, <span class=\"_ _56\"> </span>come <span class=\"_ _56\"> </span>gi\u00e0<span class=\"_ _254\"> </span>ampiamente <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>escritto. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>i r<span class=\"_ _0\"></span>icorda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>37 <span class=\"_ _0\"></span>prevede<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>mministra<span class=\"_ _0\"></span>tori <span class=\"_ _0\"></span>debba<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>effettuare<span class=\"_ _254\"> </span>accanto<span class=\"_ _0\"></span>namenti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _3c\"></span>nel <span class=\"_ _0\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caso <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _0\"></span>sia <span class=\"_ _3c\"></span>ritenuto <span class=\"_ _3c\"></span>probabile <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quantific<span class=\"_ _0\"></span>abile, <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nalit\u00e0<span class=\"_ _254\"> </span>quindi di<span class=\"_ _0\"></span> esp<span class=\"_ _0\"></span>rimere la<span class=\"_ _0\"></span> situaz<span class=\"_ _0\"></span>ione pi\u00f9 <span class=\"_ _0\"></span>veritiera<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>corrett<span class=\"_ _0\"></span>a, mentre<span class=\"_ _0\"></span> per gl<span class=\"_ _0\"></span>i altri<span class=\"_ _0\"></span> risc<span class=\"_ _0\"></span>hi privi <span class=\"_ _0\"></span>di ta<span class=\"_ _0\"></span>le cara<span class=\"_ _0\"></span>tteristica <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>principi conta<span class=\"_ _0\"></span>bili internazi<span class=\"_ _0\"></span>onali escludon<span class=\"_ _0\"></span>o l\u2019appostaz<span class=\"_ _0\"></span>ione di fondi con un<span class=\"_ _0\"></span>a pura <span class=\"_ _0\"></span>motivazione \u201c<span class=\"_ _0\"></span>prudenziale\u201d.<span class=\"_ _254\"> </span>(a)<span class=\"ffa\">  </span>Contenzioso do<span class=\"_ _0\"></span>ganale<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Relativam<span class=\"_ _0\"></span>ente al <span class=\"_ _3\"></span>contenz<span class=\"_ _0\"></span>ioso con l\u2019Agenzia delle Dogane di Savona per le societ\u00e0 Simba e Fresco, aventi<span class=\"_ _254\"> </span></span></span>ad <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>alcune<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>imp<span class=\"_ _0\"></span>ortazioni di <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>nane <span class=\"_ _3\"></span>effettuate dal <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>negli anni <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>1997 al <span class=\"_ _4\"></span>2001,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>del<span class=\"_ _254\"> </span>2023 sono stati fatti passi decisivi verso la risoluz<span class=\"_ _0\"></span>ione dello stesso come di seguito esplicitato.<span class=\"_ _0\"></span> Si <span class=\"_ _3\"></span>ricorda<span class=\"_ _254\"> </span>che <span class=\"_ _0\"></span>relativamente <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>proc<span class=\"_ _0\"></span>edimento, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>20, S<span class=\"_ _0\"></span>imba <span class=\"_ _3c\"></span>S.p.A. <span class=\"_ _0\"></span>aveva <span class=\"_ _0\"></span>stipula<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>polizza <span class=\"_ _3c\"></span>assicurativa<span class=\"_ _254\"> </span>denominata  Litigation  Buy-out  Insurance <span class=\"_ _50\"> </span>Policy  volta  a  calmierare <span class=\"_ _50\"> </span>l\u2019eventuale<span class=\"_ _0\"></span>  i<span class=\"_ _3\"></span>mpatto  di <span class=\"_ _5b\"> </span>un  esito<span class=\"_ _254\"> </span>negativo nel <span class=\"_ _3\"></span>giudizio<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>Ne<span class=\"_ _0\"></span>lle more <span class=\"_ _3\"></span>della riassunzione del <span class=\"_ _3\"></span>giudizio dinanzi alla Corte <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>giustizia tributaria<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span>la <span class=\"_ _3\"></span>compagnia assicurativa ha <span class=\"_ _4\"></span>eserci<span class=\"_ _0\"></span>tato <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>recesso dal <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontratto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>assi<span class=\"_ _0\"></span>curativo e <span class=\"_ _4\"></span>negat<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>eventuale <span class=\"_ _3\"></span>copertu<span class=\"_ _0\"></span>ra<span class=\"_ _254\"> </span>del <span class=\"_ _3c\"></span>sinistro, <span class=\"_ _3c\"></span>contra<span class=\"_ _0\"></span>vvenend<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrattualmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>efinitivo <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>costringendo <span class=\"_ _3f\"></span>Simba <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricorrere <span class=\"_ _3f\"></span>in<span class=\"_ _254\"> </span>giudizio <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>veder <span class=\"_ _0\"></span>ottemp<span class=\"_ _0\"></span>erati <span class=\"_ _0\"></span>gli ob<span class=\"_ _0\"></span>blighi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertura <span class=\"_ _0\"></span>assicura<span class=\"_ _0\"></span>tiva <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>lla P<span class=\"_ _0\"></span>olizza <span class=\"_ _0\"></span>LBO. <span class=\"_ _0\"></span>In<span class=\"_ _254\"> </span>tale <span class=\"_ _55\"> </span>situazione <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>te<span class=\"_ _0\"></span>nuto <span class=\"_ _55\"> </span>conto <span class=\"_ _55\"> </span>dell\u2019intervenuta <span class=\"_ _55\"> </span>notifica <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>maggio <span class=\"_ _55\"> </span>2023 <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>n<span class=\"_ _0\"></span>umerose <span class=\"_ _55\"> </span>cartelle <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span>pagamento <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>onnesse <span class=\"_ _44\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>gli <span class=\"_ _44\"> </span>ultimi <span class=\"_ _44\"> </span>svilu<span class=\"_ _0\"></span>ppi <span class=\"_ _44\"> </span>processua<span class=\"_ _0\"></span>li <span class=\"_ _44\"> </span>relativi <span class=\"_ _44\"> </span>al <span class=\"_ _59\"> </span>rinvio <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _44\"> </span>contenzioso <span class=\"_ _59\"> </span>alla<span class=\"_ _254\"> </span>Commissione <span class=\"_ _3f\"></span>Tributa<span class=\"_ _0\"></span>ria <span class=\"_ _3c\"></span>Regionale<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>Simb<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>\u2013 <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>presc<span class=\"_ _0\"></span>indere <span class=\"_ _3c\"></span>dalle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>azioni <span class=\"_ _3f\"></span>nei <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>onfronti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>Com<span class=\"_ _0\"></span>pagnia<span class=\"_ _254\"> </span>Assicurativa - s<span class=\"_ _0\"></span>i \u00e8 attivata tr<span class=\"_ _0\"></span>amite i propri<span class=\"_ _0\"></span> legali per cerc<span class=\"_ _0\"></span>are di addiveni<span class=\"_ _0\"></span>re ad un acc<span class=\"_ _0\"></span>ordo transatti<span class=\"_ _0\"></span>vo con<span class=\"_ _254\"> </span>l\u2019Agenzia <span class=\"_ _56\"> </span>delle <span class=\"_ _56\"> </span>Dogane, <span class=\"_ _56\"> </span>siglato <span class=\"_ _55\"> </span>in <span class=\"_ _56\"> </span>data <span class=\"_ _56\"> </span>29 <span class=\"_ _55\"> </span>giu<span class=\"_ _0\"></span>gno <span class=\"_ _56\"> </span>2023, <span class=\"_ _56\"> </span>p<span class=\"_ _3\"></span>er <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>efinire <span class=\"_ _56\"> </span>l\u2019intera <span class=\"_ _56\"> </span>controversia <span class=\"_ _56\"> </span>ed <span class=\"_ _56\"> </span>il<span class=\"_ _254\"> </span>conseguente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>bandono <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>contenz<span class=\"_ _0\"></span>iosi <span class=\"_ _3c\"></span>pendenti. <span class=\"_ _3c\"></span>Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3c\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>transa<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>costituisc<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>alcun <span class=\"_ _4\"></span>riconos<span class=\"_ _0\"></span>cimento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>sponsabilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>n<span class=\"_ _0\"></span>elle <span class=\"_ _4\"></span>condotte<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>n\u00e9 <span class=\"_ _4\"></span>costituisc<span class=\"_ _0\"></span>e <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>mmissione <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lcuna <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>fo<span class=\"_ _0\"></span>ndatezza<span class=\"_ _254\"> </span>delle <span class=\"_ _0\"></span>prete<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>e/o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>omande <span class=\"_ _3c\"></span>e/o <span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>contro <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>essa <span class=\"_ _3c\"></span>azionate <span class=\"_ _3c\"></span>dall\u2019<span class=\"_ _0\"></span>Agenzia. <span class=\"_ _0\"></span>In <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>quanto <span class=\"_ _3c\"></span>pattuito <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span>societ\u00e0 <span class=\"_ _54\"></span>Simba<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>imp<span class=\"_ _0\"></span>egnata <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>pagamen<span class=\"_ _0\"></span>to <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>saldo <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>stralcio <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _54\"></span>ulterior<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ltra <span class=\"_ _54\"></span>pretesa <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>parte<span class=\"_ _254\"> </span>dell\u2019ente, <span class=\"_ _3c\"></span>dell\u2019im<span class=\"_ _0\"></span>posta <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>residuo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pari <span class=\"_ _3c\"></span>ad <span class=\"_ _3f\"></span>euro <span class=\"_ _3c\"></span>2.732 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _3c\"></span>riferibili <span class=\"_ _3c\"></span>sos<span class=\"_ _0\"></span>tanzialm<span class=\"_ _0\"></span>ente <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>dazi <span class=\"_ _3c\"></span>doganal<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span>L\u2019accordo <span class=\"_ _3c\"></span>prevede <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>nuncia <span class=\"_ _3c\"></span>dell\u2019A<span class=\"_ _0\"></span>genzia <span class=\"_ _3c\"></span>alla <span class=\"_ _3c\"></span>riscoss<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3c\"></span>interessi <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>ruolo <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>l\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>euro<span class=\"_ _254\"> </span>3.022 <span class=\"_ _3d\"> </span>migliaia <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>restit<span class=\"_ _0\"></span>uzione  a<span class=\"_ _0\"></span>  Si<span class=\"_ _0\"></span>mba  de<span class=\"_ _0\"></span>gli  i<span class=\"_ _0\"></span>nteressi <span class=\"_ _3d\"> </span>riscoss<span class=\"_ _0\"></span>i  e <span class=\"_ _3d\"> </span>r<span class=\"_ _0\"></span>iversati  a<span class=\"_ _0\"></span>ll\u2019Erario <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>seguito<span class=\"_ _0\"></span>  di<span class=\"_ _254\"> </span>precedente esecuz<span class=\"_ _0\"></span>ione relati<span class=\"_ _0\"></span>va alla sentenza<span class=\"_ _0\"></span> n.160/2012 p<span class=\"_ _0\"></span>er euro 241 miglia<span class=\"_ _0\"></span>ia.<span class=\"_ _254\"> </span>L\u2019operazione transattiva si <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rive<span class=\"_ _0\"></span>lata <span class=\"_ _3\"></span>molto <span class=\"_ _3\"></span>positiva per <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ha p<span class=\"_ _3\"></span>otuto in <span class=\"_ _4\"></span>questo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>modo risolvere<span class=\"_ _254\"> </span>un <span class=\"_ _5a\"> </span>annoso <span class=\"_ _5b\"> </span>contenzioso <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>l\u2019Agenzia <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>Dogane <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>durava <span class=\"_ _5a\"> </span>orma<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>20 <span class=\"_ _5a\"> </span>an<span class=\"_ _0\"></span>ni <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>conne<span class=\"_ _0\"></span>ssi <span class=\"_ _5a\"> </span>costi<span class=\"_ _254\"> </span>accessori sia i<span class=\"_ _0\"></span>nterni che di <span class=\"_ _0\"></span>natura legale e lo <span class=\"_ _0\"></span>ha potuto <span class=\"_ _0\"></span>fare a fronte di un ri<span class=\"_ _0\"></span>schio potenz<span class=\"_ _0\"></span>iale che avrebbe<span class=\"_ _254\"> </span>superato <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il li<span class=\"_ _0\"></span>mite de<span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>importi <span class=\"_ _0\"></span>assicurati <span class=\"_ _0\"></span>attrave<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>la polizz<span class=\"_ _0\"></span>a LB<span class=\"_ _0\"></span>O (il <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>potenziale <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span>caso di socc<span class=\"_ _0\"></span>ombenza in g<span class=\"_ _0\"></span>iudizio def<span class=\"_ _0\"></span>initivo, alla data d<span class=\"_ _0\"></span>i notifica d<span class=\"_ _0\"></span>ei singoli i<span class=\"_ _0\"></span>nviti al pagam<span class=\"_ _0\"></span>ento nel 200<span class=\"_ _0\"></span>9,<span class=\"_ _254\"> </span>sarebbe <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>iniziali <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>4,6 mili<span class=\"_ _0\"></span>oni a <span class=\"_ _0\"></span>titolo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dazi <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>iva (ridotto<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>ad e<span class=\"_ _0\"></span>uro 2,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valle<span class=\"_ _254\"> </span>degli <span class=\"_ _50\"> </span>ultimi <span class=\"_ _50\"> </span>svilu<span class=\"_ _0\"></span>ppi <span class=\"_ _50\"> </span>processua<span class=\"_ _0\"></span>li) <span class=\"_ _5b\"> </span>olt<span class=\"_ _0\"></span>re <span class=\"_ _5b\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>interessi  ed <span class=\"_ _50\"> </span>accessori  per <span class=\"_ _5b\"> </span>circa<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>3<span class=\"_ _0\"></span>,5 <span class=\"_ _50\"> </span>milioni <span class=\"_ _50\"> </span>a  cui <span class=\"_ _5b\"> </span>si<span class=\"_ _254\"> </span>sarebbero <span class=\"_ _0\"></span>aggiunti <span class=\"_ _0\"></span>ulterior<span class=\"_ _0\"></span>i interessi<span class=\"_ _0\"></span> fino<span class=\"_ _0\"></span> alla <span class=\"_ _0\"></span>definizione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>vertenza, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>conseguente<span class=\"_ _0\"></span> superame<span class=\"_ _0\"></span>nto<span class=\"_ _254\"> </span>dell\u2019importo <span class=\"_ _56\"> </span>massimo <span class=\"_ _56\"> </span>assic<span class=\"_ _0\"></span>urato). <span class=\"_ _56\"> </span>Tale <span class=\"_ _56\"> </span>transazione <span class=\"_ _56\"> </span>risulta <span class=\"_ _56\"> </span>poi <span class=\"_ _56\"> </span>\u2013 <span class=\"_ _55\"> </span>tratt<span class=\"_ _0\"></span>andosi <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>dazi <span class=\"_ _56\"> </span>doganali <span class=\"_ _56\"> </span>\u2013<span class=\"_ _254\"> </span>integralmente <span class=\"_ _55\"> </span>deducibile <span class=\"_ _55\"> </span>a <span class=\"_ _55\"> </span>fini <span class=\"_ _55\"> </span>fiscali <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>dunque <span class=\"_ _3d\"> </span>ul<span class=\"_ _0\"></span>teriormente <span class=\"_ _55\"> </span>conveniente <span class=\"_ _55\"> </span>da<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>punto <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>vista<span class=\"_ _254\"> </span>finanziario.<span class=\"_ _0\"></span> Di contro si segnala, relativamente al fondo rischi di euro 1.600 migli<span class=\"_ _0\"></span>aia, come gi\u00e0 <span class=\"_ _3\"></span>riportato<span class=\"_ _254\"> </span>nel <span class=\"_ _0\"></span>fascicolo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Bilancio <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22, nel <span class=\"_ _0\"></span>mese<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i lugl<span class=\"_ _0\"></span>io 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Sezioni <span class=\"_ _0\"></span>Unite <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Cassa<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>parte<span class=\"_ _254\"> </span>accolto <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>ricorso, <span class=\"_ _0\"></span>cassand<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sentenza <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pugnata <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rin<span class=\"_ _0\"></span>viando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>causa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>Corte <span class=\"_ _3c\"></span>d\u2019Appello <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>Venezia,<span class=\"_ _254\"> </span>in <span class=\"_ _3c\"></span>diversa <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>posizione <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>l<span class=\"_ _0\"></span>\u2019Avvocatura <span class=\"_ _3c\"></span>dello<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Stato <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>riassunto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>giud<span class=\"_ _0\"></span>izio <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>voca<span class=\"_ _0\"></span>tio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _3c\"></span>2023.<span class=\"_ _254\"> </span>Tuttavia, in <span class=\"_ _3\"></span>consideraz<span class=\"_ _0\"></span>ione del <span class=\"_ _3\"></span>fatto che <span class=\"_ _3\"></span>la richiesta di <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isarcimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el danno <span class=\"_ _3\"></span>\u00e8 stata costruita e <span class=\"_ _4\"></span>fon<span class=\"_ _0\"></span>data<span class=\"_ _254\"> </span>dalle <span class=\"_ _3c\"></span>Amministra<span class=\"_ _0\"></span>zioni <span class=\"_ _3c\"></span>sos<span class=\"_ _0\"></span>tanzialmente <span class=\"_ _3c\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sull<span class=\"_ _0\"></span>\u2019amm<span class=\"_ _0\"></span>ontare <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>presunti <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>zi <span class=\"_ _3c\"></span>evasi <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>entenza <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>lle<span class=\"_ _254\"> </span>Sezioni <span class=\"_ _3f\"></span>Unite, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>opra <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>itata, <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>disatteso <span class=\"_ _3f\"></span>completa<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>tale <span class=\"_ _3f\"></span>prospetta<span class=\"_ _0\"></span>zione, <span class=\"_ _3c\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>oggi <span class=\"_ _3f\"></span>appare <span class=\"_ _3f\"></span>remota<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span>possibilit\u00e0 per <span class=\"_ _4\"></span>le Amministra<span class=\"_ _0\"></span>zioni <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>riuscire <span class=\"_ _3\"></span>ad assolvere <span class=\"_ _3\"></span>gli oneri <span class=\"_ _4\"></span>prob<span class=\"_ _0\"></span>atori <span class=\"_ _3\"></span>gravanti a <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>rico anche<span class=\"_ _254\"> </span>con specifico r<span class=\"_ _0\"></span>iferimento a<span class=\"_ _0\"></span>lla quantif<span class=\"_ _0\"></span>icazione del d<span class=\"_ _0\"></span>anno<span class=\"_ _0\"></span> richiesto ed otte<span class=\"_ _0\"></span>nere, perta<span class=\"_ _0\"></span>nto, una sentenz<span class=\"_ _0\"></span>a di<span class=\"_ _254\"> </span>risarcimento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>danni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>favore.<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Nel <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>2023, <span class=\"_ _4\"></span>a seguito <span class=\"_ _4\"></span>dell\u2019a<span class=\"_ _0\"></span>ggiornament<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>dell\u2019a<span class=\"_ _0\"></span>nalisi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ale<span class=\"_ _254\"> </span>sentenza <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>sup<span class=\"_ _0\"></span>porto <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>consul<span class=\"_ _0\"></span>enti <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po, <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>confermato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>rigua<span class=\"_ _0\"></span>rdo <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>rischio <span class=\"_ _3f\"></span>re<span class=\"_ _0\"></span>moto <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span>pertanto la soci<span class=\"_ _0\"></span>et\u00e0 ha deciso di libe<span class=\"_ _0\"></span>rare il fondo accanto<span class=\"_ _0\"></span>namento. Si segnala i<span class=\"_ _0\"></span>noltre che il rilasci<span class=\"_ _0\"></span>o di tale<span class=\"_ _254\"> </span>fondo ha generato<span class=\"_ _0\"></span> una sopra<span class=\"_ _0\"></span>vvenienza atti<span class=\"_ _0\"></span>va non impo<span class=\"_ _0\"></span>nibile ai fini delle<span class=\"_ _0\"></span> imposte s<span class=\"_ _0\"></span>ui redditi.<span class=\"_ _254\"> </span>(b)<span class=\"ffa\"> <span class=\"_ _50\"> </span></span>Contenzioso f<span class=\"_ _0\"></span>iscale<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Al <span class=\"_ _5b\"> </span>31 <span class=\"_ _50\"> </span>dicembre <span class=\"_ _5b\"> </span>2023, <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ontrolla<span class=\"_ _0\"></span>ta <span class=\"_ _5b\"> </span>messicana <span class=\"_ _5b\"> </span>Come<span class=\"_ _0\"></span>rcializadora <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>Fruta<span class=\"_ _0\"></span>s <span class=\"_ _5b\"> </span>Acapulco <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>oncluso <span class=\"_ _5b\"> </span>il<span class=\"_ _254\"> </span></span></span>contenzioso <span class=\"_ _0\"></span>trib<span class=\"_ _0\"></span>utario <span class=\"_ _0\"></span>scat<span class=\"_ _0\"></span>urito <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _3c\"></span>verifica<span class=\"_ _0\"></span> fisc<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>period<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d\u2019imposta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2013 <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>delle<span class=\"_ _254\"> </span>imposte <span class=\"_ _50\"> </span>su  reddito <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>ISR), <span class=\"_ _50\"> </span>imposta  Empresarial <span class=\"_ _50\"> </span>a  Tasa <span class=\"_ _5b\"> </span>Uni<span class=\"_ _0\"></span>ca <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>IETU) <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>I<span class=\"_ _0\"></span>VA, <span class=\"_ _50\"> </span>con  esito <span class=\"_ _5b\"> </span>positivo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ne<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>confronti della <span class=\"_ _0\"></span>societ\u00e0 senz<span class=\"_ _0\"></span>a dover corrispond<span class=\"_ _0\"></span>ere mag<span class=\"_ _0\"></span>giori imposte. -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _3\"></span>2023, <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>c<span class=\"_ _0\"></span>ontrollata <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>ortoghese <span class=\"_ _4\"></span>Eurofruta<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>continua <span class=\"_ _4\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _4\"></span>coinvo<span class=\"_ _0\"></span>lta <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>tenzioso<span class=\"_ _254\"> </span></span></span>avente <span class=\"_ _5f\"> </span>ad <span class=\"_ _4c\"> </span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _5f\"> </span>un <span class=\"_ _5f\"> </span>a<span class=\"_ _0\"></span>vviso <span class=\"_ _5f\"> </span>di <span class=\"_ _4c\"> </span>accertam<span class=\"_ _0\"></span>ento <span class=\"_ _5f\"> </span>fis<span class=\"_ _0\"></span>cale <span class=\"_ _5f\"> </span>relativo <span class=\"_ _4c\"> </span>all\u2019anno<span class=\"_ _0\"></span> <span class=\"_ _5f\"> </span>2014 <span class=\"_ _4c\"> </span>attraverso <span class=\"_ _4c\"> </span>cui<span class=\"_ _254\"> </span>l\u2019amministraz<span class=\"_ _0\"></span>ione fiscale <span class=\"_ _0\"></span>portoghese <span class=\"_ _0\"></span>accertava <span class=\"_ _0\"></span>presuntivame<span class=\"_ _0\"></span>nte maggior<span class=\"_ _0\"></span>i ricavi <span class=\"_ _0\"></span>per euro <span class=\"_ _0\"></span>1.677 mi<span class=\"_ _0\"></span>gliaia<span class=\"_ _254\"> </span>da  cui  scaturiva  una  maggiore<span class=\"_ _0\"></span>  IVA,  incluso  interessi,  per  euro<span class=\"_ _0\"></span>  111  migliaia.  Come  segnalato  nelle<span class=\"_ _254\"> </span>precedenti  relazioni <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>av<span class=\"_ _0\"></span>eva <span class=\"_ _50\"> </span>avviato  un <span class=\"_ _5b\"> </span>cont<span class=\"_ _0\"></span>enzioso  avverso <span class=\"_ _50\"> </span>il <span class=\"_ _50\"> </span>suddetto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>certamento,  con<span class=\"_ _254\"> </span>sospensione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _54\"></span>contestati, <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>esito <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>isulta <span class=\"_ _54\"></span>allo <span class=\"_ _54\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pende<span class=\"_ _0\"></span>nte. <span class=\"_ _54\"></span>Si<span class=\"_ _254\"> </span>segnala <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _59\"> </span>con <span class=\"_ _59\"> </span>sentenz<span class=\"_ _0\"></span>a <span class=\"_ _44\"> </span>del <span class=\"_ _59\"> </span>12 <span class=\"_ _59\"> </span>febbra<span class=\"_ _0\"></span>io <span class=\"_ _44\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>Tri<span class=\"_ _0\"></span>bunale <span class=\"_ _59\"> </span>ha <span class=\"_ _44\"> </span>ac<span class=\"_ _0\"></span>colto <span class=\"_ _59\"> </span>le <span class=\"_ _59\"> </span>pretese <span class=\"_ _59\"> </span>della <span class=\"_ _59\"> </span>Soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _44\"> </span>e<span class=\"_ _254\"> </span>l\u2019amministraz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>ancora <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mpi <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>prom<span class=\"_ _0\"></span>uovere <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ppello. <span class=\"_ _3c\"></span>La <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>non <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>nziato <span class=\"_ _3c\"></span>fondi<span class=\"_ _254\"> </span>rischi <span class=\"_ _0\"></span>su <span class=\"_ _3c\"></span>tale <span class=\"_ _3c\"></span>conte<span class=\"_ _0\"></span>nzioso <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>quanto, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>supporto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsulenti <span class=\"_ _0\"></span>loc<span class=\"_ _0\"></span>ali, <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>itiene <span class=\"_ _0\"></span>remoto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>rischio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>soccombenz<span class=\"_ _0\"></span>a. (c)<span class=\"ffa\"> <span class=\"_ _55\"> </span></span>Contenzioso c<span class=\"_ _0\"></span>ivile<span class=\"_ _254\"> </span>Alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>questa <span class=\"_ _3f\"></span>R<span class=\"_ _0\"></span>elazione <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>esse<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>alc<span class=\"_ _0\"></span>uni <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>ntenziosi <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>caratte<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ivilistic<span class=\"_ _0\"></span>o, <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mporto <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span>rilevante, i pi\u00f9<span class=\"_ _0\"></span> significativi d<span class=\"_ _0\"></span>ei quali sono qu<span class=\"_ _0\"></span>i di seguito indica<span class=\"_ _0\"></span>ti:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Come <span class=\"_ _56\"> </span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _57\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _56\"> </span>prec<span class=\"_ _0\"></span>edente <span class=\"_ _57\"> </span>relazione <span class=\"_ _57\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>da<span class=\"_ _0\"></span>ta <span class=\"_ _57\"> </span>del <span class=\"_ _57\"> </span>31 <span class=\"_ _57\"> </span>dicembre <span class=\"_ _57\"> </span>20<span class=\"_ _0\"></span>23 <span class=\"_ _57\"> </span>la <span class=\"_ _57\"> </span>societ\u00e0 <span class=\"_ _57\"> </span>Frutt<span class=\"_ _0\"></span>ital<span class=\"_ _254\"> </span></span></span>(incorporante <span class=\"_ _0\"></span>di Frut<span class=\"_ _0\"></span>tital F<span class=\"_ _0\"></span>irenze), <span class=\"_ _0\"></span>continua<span class=\"_ _0\"></span> ad <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>coinvolt<span class=\"_ _0\"></span>a in <span class=\"_ _0\"></span>un g<span class=\"_ _0\"></span>iudizio p<span class=\"_ _0\"></span>romosso <span class=\"_ _0\"></span>da Sun<span class=\"_ _0\"></span> World<span class=\"_ _254\"> </span>anche contro C<span class=\"_ _3\"></span>ONAD<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e Tropico S.r.l. <span class=\"_ _3\"></span>ai fini <span class=\"_ _3\"></span>dell\u2019accerta<span class=\"_ _0\"></span>mento della pretesa violazione di un <span class=\"_ _4\"></span>bre<span class=\"_ _0\"></span>vetto per<span class=\"_ _254\"> </span>variet\u00e0 <span class=\"_ _54\"></span>vegetale<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>segno <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>istintivo <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>titolari<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _54\"></span>dell\u2019<span class=\"_ _0\"></span>attrice <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>dell\u2019as<span class=\"_ _0\"></span>serita <span class=\"_ _54\"></span>commissione <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>at<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>di<span class=\"_ _254\"> </span>concorrenza <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>leale <span class=\"_ _0\"></span>ex <span class=\"_ _3c\"></span>art. <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>598 <span class=\"_ _0\"></span>n. <span class=\"_ _0\"></span>1, <span class=\"_ _3c\"></span>2 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>od.civ., <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elativamente<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ntenza <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>21 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>prile<span class=\"_ _254\"> </span>2023 <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Trib<span class=\"_ _0\"></span>unale <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>resp<span class=\"_ _0\"></span>into <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>doma<span class=\"_ _0\"></span>nde <span class=\"_ _3c\"></span>proposte<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dalla <span class=\"_ _3c\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>rice, <span class=\"_ _3c\"></span>richi<span class=\"_ _0\"></span>edendole <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>fusione <span class=\"_ _3c\"></span>delle<span class=\"_ _254\"> </span>spese <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>favo<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>tut<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>pa<span class=\"_ _0\"></span>rti <span class=\"_ _3\"></span>costituite. I<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>settembre 2023 <span class=\"_ _4\"></span>\u00e8 stato <span class=\"_ _4\"></span>proposto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>appello. Si <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttesa<span class=\"_ _254\"> </span>del verbale dell\u2019<span class=\"_ _0\"></span>ultima udienza<span class=\"_ _0\"></span> contenente il pro<span class=\"_ _0\"></span>vvedimento <span class=\"_ _0\"></span>del giudice. -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Nel <span class=\"_ _3c\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>dell\u2019u<span class=\"_ _0\"></span>ltimo <span class=\"_ _3c\"></span>bienn<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3c\"></span>Fruttita<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>sta<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>parte <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>una <span class=\"_ _3c\"></span>ser<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>cause <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>staurate <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _3c\"></span>suoi<span class=\"_ _254\"> </span></span></span>confronti <span class=\"_ _0\"></span>da va<span class=\"_ _0\"></span>ri lavorato<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>che av<span class=\"_ _0\"></span>evano svolt<span class=\"_ _0\"></span>o attivi<span class=\"_ _0\"></span>t\u00e0 la<span class=\"_ _0\"></span>vorativa n<span class=\"_ _0\"></span>ell\u2019ambito d<span class=\"_ _0\"></span>ell\u2019appalto <span class=\"_ _0\"></span>intercors<span class=\"_ _0\"></span>o tra<span class=\"_ _254\"> </span>Fruttital <span class=\"_ _5b\"> </span>S.r.l. <span class=\"_ _5b\"> </span>ed <span class=\"_ _5b\"> </span>alcune<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ooperative <span class=\"_ _5b\"> </span>presso <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>magaz<span class=\"_ _0\"></span>zino <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Frutt<span class=\"_ _0\"></span>ital <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>M<span class=\"_ _0\"></span>ilano. <span class=\"_ _5b\"> </span>La <span class=\"_ _5b\"> </span>pretesa <span class=\"_ _5b\"> </span>avanzata<span class=\"_ _254\"> </span>riguardava <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>richiesta <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>costituzione <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>lavoro <span class=\"_ _3c\"></span>subordinato <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>Frutti<span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>respinto,<span class=\"_ _254\"> </span>stante <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il ve<span class=\"_ _0\"></span>nir m<span class=\"_ _0\"></span>eno <span class=\"_ _0\"></span>dell\u2019operativ<span class=\"_ _0\"></span>it\u00e0 d<span class=\"_ _0\"></span>el magazz<span class=\"_ _0\"></span>ino, c<span class=\"_ _0\"></span>ercando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>soluzione <span class=\"_ _0\"></span>negoziale<span class=\"_ _0\"></span>, trova<span class=\"_ _0\"></span>ta ed<span class=\"_ _254\"> </span>attuata con <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>mag<span class=\"_ _0\"></span>gior <span class=\"_ _3\"></span>parte <span class=\"_ _4\"></span>dei ricorrenti, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>cui costo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _4\"></span>spesa<span class=\"_ _0\"></span>to. <span class=\"_ _4\"></span>Al<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2023 <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isulta <span class=\"_ _3\"></span>ancora<span class=\"_ _254\"> </span>pendente <span class=\"_ _54\"></span>una <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>inima <span class=\"_ _54\"></span>parte <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>tali <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontenziosi<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fron<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _3f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>tata <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>nziata <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fondo <span class=\"_ _54\"></span>rischi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>somma <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>inea <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>tr<span class=\"_ _0\"></span>ansazioni finalizzate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>corso d\u2019anno. <span class=\"_ _4\"></span>Analog<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ituazione si <span class=\"_ _4\"></span>\u00e8 verificata <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>alcuni<span class=\"_ _254\"> </span>dipendenti <span class=\"_ _54\"></span>delle <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ooperativ<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>operava<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>presso <span class=\"_ _54\"></span>il <span class=\"_ _5a\"> </span>magazzino <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>F<span class=\"_ _0\"></span>irenze <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>quali <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>evede <span class=\"_ _54\"></span>sia<span class=\"_ _254\"> </span>probabile <span class=\"_ _57\"> </span>che <span class=\"_ _57\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>rag<span class=\"_ _0\"></span>giungano <span class=\"_ _57\"> </span>ac<span class=\"_ _0\"></span>cordi <span class=\"_ _56\"> </span>di <span class=\"_ _57\"> </span>co<span class=\"_ _0\"></span>nciliazion<span class=\"_ _0\"></span>e <span class=\"_ _56\"> </span>a <span class=\"_ _57\"> </span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _57\"> </span>dei <span class=\"_ _57\"> </span>quali <span class=\"_ _57\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>stato <span class=\"_ _57\"> </span>effe<span class=\"_ _0\"></span>ttuato <span class=\"_ _57\"> </span>un<span class=\"_ _254\"> </span>accanto<span class=\"_ _0\"></span>namento a bilancio<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-776": {
   "value": "Impairment test  Lo <span class=\"_ _54\"></span>IAS <span class=\"_ _5a\"> </span>36 <span class=\"_ _54\"> </span>ri<span class=\"_ _0\"></span>chiede <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>sott<span class=\"_ _0\"></span>oporre <span class=\"_ _54\"></span>ad <span class=\"_ _5a\"> </span>impairment <span class=\"_ _5a\"> </span>test <span class=\"_ _5a\"> </span>definite <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _5a\"> </span>iscritte <span class=\"_ _5a\"> </span>nel <span class=\"_ _5a\"> </span>prospetto <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>situazion<span class=\"_ _0\"></span>e patrimoniale-f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>fine di <span class=\"_ _0\"></span>verificare<span class=\"_ _0\"></span> ch<span class=\"_ _0\"></span>e il r<span class=\"_ _0\"></span>elativo <span class=\"_ _0\"></span>valore c<span class=\"_ _0\"></span>ontabile <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ecceda <span class=\"_ _0\"></span>l\u2019importo r<span class=\"_ _0\"></span>ecuperabile<span class=\"_ _0\"></span> mediante <span class=\"_ _0\"></span>la loro <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>(cosidd<span class=\"_ _0\"></span>etto \u201cdiretto\u201d) <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il loro<span class=\"_ _0\"></span> utilizzo <span class=\"_ _0\"></span>(cosiddetto<span class=\"_ _0\"></span> \u201cindir<span class=\"_ _0\"></span>etto\u201d). L<span class=\"_ _0\"></span>o IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>precisa c<span class=\"_ _0\"></span>he a <span class=\"_ _3\"></span>ogni <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>di ri<span class=\"_ _3\"></span>ferimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>un\u2019enti<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3\"></span>deve <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lutare l\u2019esistenza <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>un\u2019indicazione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>\u2019attivit\u00e0 possa aver <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ubito <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>Se<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>esiste <span class=\"_ _3f\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _3c\"></span>qu<span class=\"_ _0\"></span>alsiasi <span class=\"_ _3f\"></span>indicazione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ci\u00f2,<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>entit\u00e0 <span class=\"_ _3f\"></span>deve <span class=\"_ _3f\"></span>stimare <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>valor<span class=\"_ _0\"></span>e recuperabile dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. N<span class=\"_ _0\"></span>el valutare se esiste la sudd<span class=\"_ _0\"></span>etta indicazione il <span class=\"_ _0\"></span>Gruppo deve considerare<span class=\"_ _0\"></span> la presenza di eventuali \u201cindicatori di perdita\u201d di valore, <span class=\"_ _3\"></span>cos\u00ec come richiesto dal paragrafo 12 dello IAS 36. <span class=\"_ _3\"></span>Una perdita p<span class=\"_ _3\"></span>er<span class=\"_ _0\"></span> riduzione <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontabilizzata<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _54\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _3f\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>un\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>o <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>it\u00e0 generatrice <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>flussi <span class=\"_ _54\"></span>fina<span class=\"_ _0\"></span>nziari <span class=\"_ _5a\"> </span>eccede <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>recu<span class=\"_ _0\"></span>perabile. <span class=\"_ _54\"></span>Le <span class=\"_ _54\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>immater<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>ita <span class=\"_ _54\"></span>utile <span class=\"_ _54\"> </span>i<span class=\"_ _0\"></span>ndefinita <span class=\"_ _54\"></span>e l\u2019avviamento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>vengono <span class=\"_ _3f\"></span>ver<span class=\"_ _0\"></span>ificate <span class=\"_ _3f\"></span>almeno <span class=\"_ _3f\"></span>annua<span class=\"_ _0\"></span>lmente <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>ogni <span class=\"_ _3f\"></span>qualvo<span class=\"_ _0\"></span>lta <span class=\"_ _3f\"></span>vi <span class=\"_ _3f\"></span>sia <span class=\"_ _3c\"></span>un\u2019i<span class=\"_ _0\"></span>ndicazione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>una <span class=\"_ _54\"></span>possibile perdita di valore a<span class=\"_ _0\"></span>l fine d<span class=\"_ _0\"></span>i determinare se <span class=\"_ _0\"></span>vi sia la sussi<span class=\"_ _0\"></span>stenza di tale p<span class=\"_ _0\"></span>erdita. A partire <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>2023, a <span class=\"_ _3\"></span>seguito dell\u2019analisi effettuata con <span class=\"_ _3\"></span>il supp<span class=\"_ _3\"></span>orto di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>consulente esterno, gli Amministratori coerentemente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>struttura, <span class=\"_ _3c\"></span>l\u2019articola<span class=\"_ _0\"></span>zione, <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>funziona<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>mon<span class=\"_ _0\"></span>itoraggio <span class=\"_ _3c\"></span>delle <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>Gruppo<span class=\"_ _0\"></span> hanno <span class=\"_ _3c\"></span>ritenuto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>portuno <span class=\"_ _3c\"></span>allo<span class=\"_ _0\"></span>care <span class=\"_ _3c\"></span>gli <span class=\"_ _3c\"></span>avviamenti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>rivenienti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _3c\"></span>acquisizio<span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>opera<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>setto<span class=\"_ _0\"></span>re \u201cDistribuzio<span class=\"_ _0\"></span>ne\u201d <span class=\"_ _3\"></span>al G<span class=\"_ _3\"></span>ruppo di CG<span class=\"_ _3\"></span>U della <span class=\"_ _3\"></span>Business Unit <span class=\"_ _3\"></span>Distribuzione in luogo <span class=\"_ _3\"></span>delle sin<span class=\"_ _3\"></span>gole CGU-Paese. Per <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le motivo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>sottopone <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i impai<span class=\"_ _0\"></span>rment <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>contabi<span class=\"_ _0\"></span>le d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>investito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ogni <span class=\"_ _3c\"></span>anno, individuando c<span class=\"_ _0\"></span>ome \u201ccash ge<span class=\"_ _0\"></span>nerating units\u201d:<span class=\"_ _0\"></span> a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>le <span class=\"_ _54\"></span>singole <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>appart<span class=\"_ _0\"></span>enenza <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ettore <span class=\"_ _3f\"></span>Distribu<span class=\"_ _0\"></span>zione <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3f\"></span>all\u2019area <span class=\"_ _54\"></span>geografica <span class=\"_ _54\"></span>(ovvero <span class=\"_ _3f\"></span>CGU Italia, <span class=\"_ _3c\"></span>Fra<span class=\"_ _0\"></span>ncia, <span class=\"_ _3c\"></span>Pe<span class=\"_ _0\"></span>nisola <span class=\"_ _3c\"></span>Ib<span class=\"_ _0\"></span>erica, <span class=\"_ _3f\"></span>Grecia,<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Messico), <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>poi <span class=\"_ _3c\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _3f\"></span>raggruppate<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>CGU Distribuzione a<span class=\"_ _0\"></span>i fini dell\u2019i<span class=\"_ _0\"></span>mpairment test dell\u2019a<span class=\"_ _0\"></span>vviamen<span class=\"_ _0\"></span>to; b)<span class=\"ffa\"> <span class=\"_ _4c\"> </span></span>la <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>rmatoriale, <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>quale <span class=\"_ _3f\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>dottata <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>diversa <span class=\"_ _54\"></span>metodologia <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>plicazione <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>D<span class=\"_ _0\"></span>CF (Discounted Ca<span class=\"_ _0\"></span>sh Flow) come sp<span class=\"_ _0\"></span>iegato pi\u00f9 avanti<span class=\"_ _0\"></span>, CGU \u201cShipping/<span class=\"_ _0\"></span>Cosiarma\u201d.<span class=\"_ _0\"></span> Pi\u00f9 <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>dettaglio, <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>princip<span class=\"_ _0\"></span>ali <span class=\"_ _3c\"></span>motivazion<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>porta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>alla <span class=\"_ _3f\"></span>differente <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>postazione <span class=\"_ _3f\"></span>circa <span class=\"_ _3c\"></span>l\u2019a<span class=\"_ _0\"></span>llocazione dell\u2019avviamento<span class=\"_ _0\"></span> ed il relativ<span class=\"_ _0\"></span>o test di impair<span class=\"_ _0\"></span>ment, si poss<span class=\"_ _0\"></span>ono nel seguito <span class=\"_ _0\"></span>sinteticamen<span class=\"_ _0\"></span>te riportare: 1)<span class=\"ffd\"> <span class=\"_ _5f\"> </span></span>Graduale <span class=\"_ _0\"></span>implementazion<span class=\"_ _0\"></span>e della strat<span class=\"_ _0\"></span>egia di cres<span class=\"_ _0\"></span>cita del Grupp<span class=\"_ _0\"></span>o Graduale <span class=\"_ _54\"></span>espan<span class=\"_ _0\"></span>sione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>fo<span class=\"_ _0\"></span>otprint <span class=\"_ _54\"></span>attraverso <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>cquisizi<span class=\"_ _0\"></span>oni <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>crescita<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>terna <span class=\"_ _54\"></span>che <span class=\"_ _54\"> </span>hanno <span class=\"_ _5a\"> </span>portato <span class=\"_ _54\"></span>alla<span class=\"_ _0\"></span> finalizzazio<span class=\"_ _0\"></span>ne <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>diverse <span class=\"_ _5a\"> </span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>M<span class=\"_ _0\"></span>&amp;A <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _5a\"> </span>(<span class=\"_ _0\"></span>nove <span class=\"_ _5a\"> </span>operazioni<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>acquisizione <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>Italia,<span class=\"_ _0\"></span> Spagna <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>Franc<span class=\"_ _0\"></span>ia) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alc<span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rtanti <span class=\"_ _3c\"></span>operazioni <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>isinvestimento <span class=\"_ _3c\"></span>totale <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>parziale <span class=\"_ _3c\"></span>(Mono <span class=\"_ _0\"></span>Az<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span>Argentina, <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _3\"></span>portuali <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>etroportuali<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Italia <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>F<span class=\"_ _0\"></span>rancia <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>produzion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>bana<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Costa<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>R<span class=\"_ _0\"></span>ica). Grazie <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>ta<span class=\"_ _0\"></span>li <span class=\"_ _3d\"> </span>operaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>Gruppo <span class=\"_ _55\"> </span>oggi  \u00e8<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>leader<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>mer<span class=\"_ _3\"></span>cato <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ell\u2019Europa <span class=\"_ _55\"> </span>mediterranea <span class=\"_ _3d\"> </span>nella<span class=\"_ _0\"></span> distribuzione di<span class=\"_ _0\"></span> prodotti or<span class=\"_ _0\"></span>tofrutticoli le cu<span class=\"_ _0\"></span>i direttive stra<span class=\"_ _0\"></span>tegiche principali sono<span class=\"_ _0\"></span>: a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>Capilla<span class=\"_ _0\"></span>rit\u00e0 distributiva<span class=\"_ _0\"></span> ed alta<span class=\"_ _0\"></span> qualit\u00e0 del servizio <span class=\"_ _0\"></span>in tutta l<span class=\"_ _0\"></span>a mappa dell\u2019Europa <span class=\"_ _0\"></span>mediterranea;<span class=\"_ _0\"></span> b)<span class=\"ffa\"> <span class=\"_ _4c\"> </span></span>Mix di <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>otti <span class=\"_ _0\"></span>quanto p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _0\"></span>ampio <span class=\"_ _0\"></span>possibile <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>particola<span class=\"_ _0\"></span>re atte<span class=\"_ _0\"></span>nzione a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>mix e<span class=\"_ _0\"></span>d alla focalizzazione della crescita <span class=\"_ _4\"></span>punta<span class=\"_ _0\"></span>ndo sui <span class=\"_ _3\"></span>prodotti a <span class=\"_ _3\"></span>maggior valor <span class=\"_ _3\"></span>aggiunto e <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span> delle <span class=\"_ _3d\"> </span>posiz<span class=\"_ _0\"></span>ioni <span class=\"_ _3d\"> </span>sulle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>line <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>prodott<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>commodity<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>caratterizza<span class=\"_ _0\"></span>te <span class=\"_ _3d\"> </span>da <span class=\"_ _55\"> </span>grandi <span class=\"_ _3d\"> </span>volum<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>e <span class=\"_ _55\"> </span>margini contenuti; c)<span class=\"ffa\"> <span class=\"_ _78\"> </span></span>Bilanc<span class=\"_ _0\"></span>iamento tra i c<span class=\"_ _0\"></span>anali di vend<span class=\"_ _0\"></span>ita (GDO, grossisti<span class=\"_ _0\"></span> e piccoli distr<span class=\"_ _0\"></span>ibutori dettagli<span class=\"_ _0\"></span>anti). Contestualmente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>gradua<span class=\"_ _0\"></span>lmente <span class=\"_ _3c\"></span>adeguato <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>rofilo <span class=\"_ _3c\"></span>organ<span class=\"_ _0\"></span>izzativo <span class=\"_ _3c\"></span>con <span class=\"_ _3f\"></span>il <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elinearsi <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fi<span class=\"_ _0\"></span>gure <span class=\"_ _3c\"></span>di coordinamento <span class=\"_ _50\"> </span>sulla <span class=\"_ _5b\"> </span>Distr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>livello <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>holding <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>l\u2019aum<span class=\"_ _0\"></span>ento <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _5b\"> </span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ui fornitori <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>alcun<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>merceologie <span class=\"_ _55\"> </span>chiave <span class=\"_ _55\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>sempre <span class=\"_ _55\"> </span>pi\u00f9 <span class=\"_ _55\"> </span>co<span class=\"_ _0\"></span>muni <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>condivisi <span class=\"_ _55\"> </span>tra<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>societ\u00e0<span class=\"_ _0\"></span> distributrici del G<span class=\"_ _0\"></span>ruppo. 2)<span class=\"ffd\"> <span class=\"_ _44\"> </span></span>Sfruttam<span class=\"_ _0\"></span>ento delle s<span class=\"_ _0\"></span>inergie di Grupp<span class=\"_ _0\"></span>o Le recenti acqu<span class=\"_ _0\"></span>isizioni fran<span class=\"_ _0\"></span>cesi del 2023 s<span class=\"_ _0\"></span>i inseriscono <span class=\"_ _0\"></span>in tale contesto<span class=\"_ _0\"></span> con il fine di: a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>Sviluppare <span class=\"_ _0\"></span>in altr<span class=\"_ _0\"></span>i Paesi<span class=\"_ _0\"></span> europei<span class=\"_ _0\"></span> i <span class=\"_ _0\"></span>fornitori <span class=\"_ _0\"></span>di prodott<span class=\"_ _0\"></span>i ad<span class=\"_ _0\"></span> alto <span class=\"_ _0\"></span>valore ag<span class=\"_ _0\"></span>giunto <span class=\"_ _0\"></span>che fa<span class=\"_ _0\"></span>nno parte<span class=\"_ _0\"></span> del portafoglio delle soc<span class=\"_ _0\"></span>iet\u00e0 acqui<span class=\"_ _0\"></span>site; b)<span class=\"ffa\"> <span class=\"_ _5f\"> </span></span>Sfrutt<span class=\"_ _0\"></span>are le <span class=\"_ _0\"></span>nuove reti d<span class=\"_ _0\"></span>istributive <span class=\"_ _0\"></span>per l\u2019amplia<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i mercato <span class=\"_ _0\"></span>di alcuni <span class=\"_ _0\"></span>prodotti<span class=\"_ _0\"></span> gi\u00e0 dispon<span class=\"_ _0\"></span>ibili nel Gruppo; c)<span class=\"ffa\"> <span class=\"_ _78\"> </span></span>Cond<span class=\"_ _0\"></span>ividere <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>pra<span class=\"_ _0\"></span>tiche <span class=\"_ _50\"> </span>organizzati<span class=\"_ _0\"></span>ve <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>g<span class=\"_ _0\"></span>estione <span class=\"_ _50\"> </span>di  eccellenza <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>punti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>endita  francesi <span class=\"_ _5b\"> </span>per<span class=\"_ _0\"></span> applicarle anc<span class=\"_ _0\"></span>he negli stand d<span class=\"_ _0\"></span>i mercato di Italia e Spagna<span class=\"_ _0\"></span> al fine di incrementare<span class=\"_ _0\"></span> la redditivit\u00e0 de<span class=\"_ _0\"></span>l canale di vend<span class=\"_ _0\"></span>ita. 3)<span class=\"ffd\"> <span class=\"_ _59\"> </span></span>Investi<span class=\"_ _0\"></span>menti strategici <span class=\"_ _0\"></span>e reportistic<span class=\"_ _0\"></span>a di monitoragg<span class=\"_ _0\"></span>io Le <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>celte <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trategiche<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>inv<span class=\"_ _0\"></span>estimento <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>vo<span class=\"_ _0\"></span>lte <span class=\"_ _3c\"></span>al <span class=\"_ _54\"></span>rafforzamento<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>Bus<span class=\"_ _0\"></span>iness <span class=\"_ _3c\"></span>Un<span class=\"_ _0\"></span>it Distribuzione <span class=\"_ _54\"></span>guarda<span class=\"_ _0\"></span>ndo <span class=\"_ _3f\"></span>al<span class=\"_ _0\"></span>tres\u00ec <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span>foo<span class=\"_ _0\"></span>tprint <span class=\"_ _54\"></span>distributi<span class=\"_ _0\"></span>vo <span class=\"_ _3f\"></span>europe<span class=\"_ _0\"></span>o, <span class=\"_ _3f\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>svi<span class=\"_ _0\"></span>luppo <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>lenti <span class=\"_ _3f\"></span>fru<span class=\"_ _0\"></span>ibili <span class=\"_ _54\"></span>su tutte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>geografie <span class=\"_ _0\"></span>sia<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>funzioni <span class=\"_ _0\"></span>business<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>he p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>quelle <span class=\"_ _0\"></span>corporate <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>efinizione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>miglior<span class=\"_ _0\"></span>i politiche <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>sv<span class=\"_ _0\"></span>iluppo <span class=\"_ _54\"></span>guard<span class=\"_ _0\"></span>ando <span class=\"_ _54\"></span>anche <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _54\"></span>cl<span class=\"_ _0\"></span>ienti <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uropei <span class=\"_ _54\"></span>che <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _54\"></span>dimens<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>copertura<span class=\"_ _0\"></span> geografica sem<span class=\"_ _0\"></span>pre di pi\u00f9 ric<span class=\"_ _0\"></span>hiedono una strutt<span class=\"_ _0\"></span>ura distribut<span class=\"_ _0\"></span>iva capillare su pi\u00f9 P<span class=\"_ _0\"></span>aesi. A <span class=\"_ _0\"></span>livello<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eportistica<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l\u2019anali<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>dati <span class=\"_ _3c\"></span>disaggre<span class=\"_ _0\"></span>gati <span class=\"_ _0\"></span>avviene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ivello <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>perativo, <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>singolo <span class=\"_ _3c\"></span>centro <span class=\"_ _3c\"></span>di profitto, <span class=\"_ _0\"></span>per le<span class=\"_ _0\"></span> esig<span class=\"_ _0\"></span>enze di <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>nitoraggio <span class=\"_ _0\"></span>periodico <span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>ondiviso c<span class=\"_ _0\"></span>on il <span class=\"_ _0\"></span>Top Ma<span class=\"_ _0\"></span>nagemen<span class=\"_ _0\"></span>t sott<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>forma di statistiche gestional<span class=\"_ _0\"></span>i la cui frequenza e livello di aggrega<span class=\"_ _0\"></span>zione varia a seconda delle differ<span class=\"_ _0\"></span>enti esigenze<span class=\"_ _0\"></span> di <span class=\"_ _5a\"> </span>analisi. <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>decisioni <span class=\"_ _5a\"> </span>str<span class=\"_ _0\"></span>ategiche <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>invece <span class=\"_ _5a\"> </span>ba<span class=\"_ _0\"></span>sate <span class=\"_ _5a\"> </span>sulle <span class=\"_ _5a\"> </span>ris<span class=\"_ _0\"></span>ultanze <span class=\"_ _5a\"> </span>gestiona<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>e contabili <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ettori <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>perativi (BU <span class=\"_ _4\"></span>Distribuz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>Ship<span class=\"_ _0\"></span>ping), <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>lin<span class=\"_ _0\"></span>ea <span class=\"_ _4\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>documenta<span class=\"_ _0\"></span>zione <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nalizzata internamente da<span class=\"_ _0\"></span>l Top Man<span class=\"_ _0\"></span>agement e dell\u2019infor<span class=\"_ _0\"></span>mativa <span class=\"_ _0\"></span>diffusa al Mercato<span class=\"_ _0\"></span>. Sulla <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>quanto <span class=\"_ _54\"></span>sopra <span class=\"_ _5a\"> </span>indicato, <span class=\"_ _54\"></span>l\u2019im<span class=\"_ _0\"></span>pairment <span class=\"_ _54\"></span>test <span class=\"_ _5a\"> </span>per <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>verifica <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>rec<span class=\"_ _0\"></span>uperabilit\u00e0 <span class=\"_ _54\"></span>dell\u2019a<span class=\"_ _0\"></span>vviamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>\u00e8 effettuato <span class=\"_ _5b\"> </span>confrontando <span class=\"_ _5b\"> </span>il <span class=\"_ _5a\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>contabile <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>CGU <span class=\"_ _5b\"> </span>\u201cDistribuz<span class=\"_ _0\"></span>ione\u201d <span class=\"_ _5b\"> </span>al <span class=\"_ _5a\"> </span>suo <span class=\"_ _5a\"> </span>val<span class=\"_ _0\"></span>ore <span class=\"_ _5a\"> </span>recuperabile<span class=\"_ _0\"></span>, determinato sulla<span class=\"_ _0\"></span> base del va<span class=\"_ _0\"></span>lore d\u2019uso che \u00e8 ott<span class=\"_ _0\"></span>enuto dalla s<span class=\"_ _0\"></span>ommatoria dei segue<span class=\"_ _0\"></span>nti elementi attua<span class=\"_ _0\"></span>lizzati:<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Flusso <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>cassa <span class=\"_ _5a\"> </span>operativo <span class=\"_ _5a\"> </span>desunto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>Budget <span class=\"_ _5a\"> </span>redatti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _54\"></span>anno <span class=\"_ _5a\"> </span>dalle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>apparte<span class=\"_ _0\"></span>nenti <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>BU </span></span>Distribuzione, <span class=\"_ _0\"></span>e debitamen<span class=\"_ _0\"></span>te approvati dal Co<span class=\"_ _0\"></span>nsiglio d<span class=\"_ _0\"></span>i Amministraz<span class=\"_ _0\"></span>ione della Ca<span class=\"_ _0\"></span>pogruppo; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Tiraggio i<span class=\"_ _3\"></span>nerziale per <span class=\"_ _3e\"></span>il <span class=\"_ _3\"></span>secondo e <span class=\"_ _3e\"></span>terzo anno <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _4\"></span>dati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Budget <span class=\"_ _4\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>primo <span class=\"_ _3\"></span>anno, <span class=\"_ _4\"></span>salvo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>alcuni<span class=\"_ _0\"></span> </span></span>correttivi per soc<span class=\"_ _0\"></span>iet\u00e0 per le <span class=\"_ _0\"></span>quali \u00e8 previsto una s<span class=\"_ _0\"></span>pecifica<span class=\"_ _0\"></span> evoluzione pros<span class=\"_ _0\"></span>pettica; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Terminal <span class=\"_ _0\"></span>Value che le socie<span class=\"_ _0\"></span>t\u00e0 saranno in <span class=\"_ _0\"></span>grado di genera<span class=\"_ _0\"></span>re secondo le stime de<span class=\"_ _0\"></span>l managem<span class=\"_ _0\"></span>ent. </span></span>Il risultato <span class=\"_ _0\"></span>della sommator<span class=\"_ _0\"></span>ia sopra ri<span class=\"_ _0\"></span>portata costituisce<span class=\"_ _0\"></span> l\u2019Enterprise Value<span class=\"_ _0\"></span>, valore c<span class=\"_ _0\"></span>he viene confronta<span class=\"_ _0\"></span>to con il valore contab<span class=\"_ _0\"></span>ile dell\u2019attivit\u00e0<span class=\"_ _0\"></span> oggetto di test di <span class=\"_ _0\"></span>impairment, ed<span class=\"_ _0\"></span> in particolare:<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">con i Capitali <span class=\"_ _0\"></span>Investiti Netti<span class=\"_ _0\"></span> (di seguito \u201cC<span class=\"_ _0\"></span>IN\u201d) delle CGU/GCGU<span class=\"_ _0\"></span> espressi in amb<span class=\"_ _0\"></span>ito di cons<span class=\"_ _0\"></span>olidato, </span></span>comprensivi cio\u00e8<span class=\"_ _0\"></span> degli avvia<span class=\"_ _0\"></span>menti conteggiati e d<span class=\"_ _0\"></span>elle altre sc<span class=\"_ _0\"></span>ritture di rettifica a<span class=\"_ _0\"></span>pportate in sede d<span class=\"_ _0\"></span>i consolidamento<span class=\"_ _0\"></span>; <span class=\"ff2\"> <span class=\"_ _1\"> </span></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">con  il  valore <span class=\"_ _3d\"> </span>di  cari<span class=\"_ _0\"></span>co  complessivo  d<span class=\"_ _0\"></span>elle  partecipaz<span class=\"_ _0\"></span>ioni,  av<span class=\"_ _0\"></span>endo  cura <span class=\"_ _3d\"> </span>di  sott<span class=\"_ _0\"></span>rarre  il  valore <span class=\"_ _3d\"> </span>della<span class=\"_ _254\"> </span></span></span>Posizione <span class=\"_ _5a\"> </span>Finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _54\"> </span>N<span class=\"_ _0\"></span>etta, <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>base <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>risulta<span class=\"_ _0\"></span>nze <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ell\u2019analisi <span class=\"_ _5a\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>tri<span class=\"_ _0\"></span>ggering <span class=\"_ _5a\"> </span>events <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>bilanci<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>separato.<span class=\"_ _254\"> </span>Per la <span class=\"_ _3\"></span>CGU <span class=\"_ _3\"></span>Shipping/Cosia<span class=\"_ _0\"></span>rma, <span class=\"_ _3\"></span>rappresenta<span class=\"_ _0\"></span>ta dalla <span class=\"_ _3\"></span>societ\u00e0 armatoriale <span class=\"_ _3\"></span>Cosiarma<span class=\"_ _0\"></span>, invece, <span class=\"_ _3\"></span>la stima <span class=\"_ _4\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>flus<span class=\"_ _0\"></span>si di<span class=\"_ _254\"> </span>cassa <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>articola<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>base <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>arco <span class=\"_ _3f\"></span>te<span class=\"_ _0\"></span>mporale <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>C<span class=\"_ _0\"></span>GU <span class=\"_ _3c\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>alla <span class=\"_ _54\"></span>residua <span class=\"_ _3f\"></span>vita <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>na<span class=\"_ _0\"></span>vi<span class=\"_ _254\"> </span>utilizzando come <span class=\"_ _4\"></span>valore finale il <span class=\"_ _4\"></span>loro \u201cscrap <span class=\"_ _4\"></span>value\u201d<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>La diversa <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>etodologia \u00e8 <span class=\"_ _4\"></span>dovu<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>degli<span class=\"_ _254\"> </span>assets, <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>vvero <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>navi, <span class=\"_ _5a\"> </span>impiegati<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>nell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _54\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>segnala <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _54\"></span>l\u2019arc<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>te<span class=\"_ _0\"></span>mpo <span class=\"_ _54\"></span>tra <span class=\"_ _5a\"> </span>l\u2019anno <span class=\"_ _5a\"> </span>successi<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>al<span class=\"_ _254\"> </span>Budget <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>riferi<span class=\"_ _0\"></span>mento <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>l\u2019anno <span class=\"_ _5a\"> </span>prev<span class=\"_ _0\"></span>isto <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>termine <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>vita <span class=\"_ _54\"> </span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>nav<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _5a\"> </span>utilizzato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>un <span class=\"_ _5a\"> </span>Ad<span class=\"_ _0\"></span>justed<span class=\"_ _254\"> </span>EBITDA stimato<span class=\"_ _0\"></span> prudente<span class=\"_ _0\"></span>mente sulla base del d<span class=\"_ _0\"></span>ato di Budget. Per <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ingole <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>contr<span class=\"_ _0\"></span>ollate <span class=\"_ _54\"></span>viene <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>laborata <span class=\"_ _54\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>nalisi <span class=\"_ _3f\"></span>su<span class=\"_ _0\"></span>gli <span class=\"_ _54\"></span>indicatori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _3f\"></span>dur<span class=\"_ _0\"></span>evole <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>-<span class=\"_ _254\"> </span>Triggering Ev<span class=\"_ _0\"></span>ents in base a <span class=\"_ _0\"></span>quanto previsto da<span class=\"_ _0\"></span>l principi<span class=\"_ _0\"></span>o IAS 36.<span class=\"_ _254\"> </span>Nella <span class=\"_ _5b\"> </span>predisposiz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>dell\u2019i<span class=\"_ _0\"></span>mpairment <span class=\"_ _5b\"> </span>test <span class=\"_ _50\"> </span>si <span class=\"_ _5b\"> </span>sono <span class=\"_ _5b\"> </span>usa<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>i <span class=\"_ _5b\"> </span>da<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>Budget <span class=\"_ _50\"> </span>2024 <span class=\"_ _5b\"> </span>approva<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>Consiglio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Amministrazion<span class=\"_ _0\"></span>e della Cap<span class=\"_ _0\"></span>ogruppo in data 6 <span class=\"_ _0\"></span>febbraio <span class=\"_ _0\"></span>2024.<span class=\"_ _254\"> </span>Per <span class=\"_ _5b\"> </span>l\u2019attualizza<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>utilizza <span class=\"_ _5b\"> </span>come <span class=\"_ _5b\"> </span>tasso <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>conto <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span><span class=\"ff7\">WACC <span class=\"_ _5b\"> </span>post-tax</span> <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>tiene <span class=\"_ _5b\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dei <span class=\"_ _5b\"> </span>rischi <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>pecifici<span class=\"_ _254\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rispecchia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>correnti <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>cato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>costo <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>denaro.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Si <span class=\"_ _3c\"></span>basa <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pond<span class=\"_ _0\"></span>erazione<span class=\"_ _254\"> </span>tra <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>debi<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5a\"> </span>dell\u2019e<span class=\"_ _0\"></span>quity, <span class=\"_ _5a\"> </span>elaborato<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>valo<span class=\"_ _0\"></span>ri <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _5a\"> </span>comparabi<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>quelle<span class=\"_ _254\"> </span>appartenenti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impa<span class=\"_ _0\"></span>irment. <span class=\"_ _0\"></span>Per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019impair<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>test <span class=\"_ _3c\"></span>2023 <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>fatto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricorso, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _0\"></span>gi\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel<span class=\"_ _254\"> </span>precedente esercizio, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>professioni<span class=\"_ _0\"></span>sta <span class=\"_ _4\"></span>este<span class=\"_ _0\"></span>rno, per <span class=\"_ _4\"></span>la determinazione dei<span class=\"_ _3\"></span> parametri <span class=\"_ _3\"></span>applicati nel <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>st, <span class=\"_ _3\"></span>come<span class=\"_ _254\"> </span>indicati qui di<span class=\"_ _0\"></span> seguito.<span class=\"_ _254\"> </span>Lo <span class=\"_ _4\"></span>svilu<span class=\"_ _0\"></span>ppo <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>conteggi effettuati <span class=\"_ _4\"></span>ha <span class=\"_ _3\"></span>portato <span class=\"_ _3\"></span>alla <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>terminazione <span class=\"_ _3\"></span>degli Enterprise <span class=\"_ _4\"></span>Value<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>riepiloga<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>nella<span class=\"_ _254\"> </span>tabella <span class=\"_ _5a\"> </span>sottos<span class=\"_ _0\"></span>tante, <span class=\"_ _54\"></span>compar<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>con <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ispettivi <span class=\"_ _5a\"> </span>Capital<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>Investi<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>Ne<span class=\"_ _0\"></span>tti <span class=\"_ _54\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>CGU<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>GCGU, <span class=\"_ _5a\"> </span>evidenzia<span class=\"_ _0\"></span>ndone <span class=\"_ _5a\"> </span>i<span class=\"_ _254\"> </span>rispettivi <span class=\"_ _54\"></span>H<span class=\"_ _0\"></span>ead-room. <span class=\"_ _54\"></span>In <span class=\"_ _54\"> </span>o<span class=\"_ _0\"></span>ttempera<span class=\"_ _0\"></span>nza <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>dettami <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _54\"></span>abbiamo <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ato <span class=\"_ _54\"></span>evidenza <span class=\"_ _54\"> </span>n<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>tabella <span class=\"_ _5a\"> </span>delle<span class=\"_ _254\"> </span>risultanze  del <span class=\"_ _5b\"> </span>monitorag<span class=\"_ _0\"></span>gio <span class=\"_ _50\"> </span>anche <span class=\"_ _50\"> </span>rispetto <span class=\"_ _50\"> </span>all\u2019as<span class=\"_ _0\"></span>setto <span class=\"_ _5b\"> </span>dello<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>corso <span class=\"_ _50\"> </span>anno, <span class=\"_ _50\"> </span>ovvero <span class=\"_ _50\"> </span>il <span class=\"_ _50\"> </span>test <span class=\"_ _50\"> </span>sulle <span class=\"_ _50\"> </span>singole <span class=\"_ _5b\"> </span>CGU<span class=\"_ _254\"> </span>organizzate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>ae<span class=\"_ _0\"></span>rea <span class=\"_ _3c\"></span>geografica<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>risultanze<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>conteggi <span class=\"_ _3f\"></span>hanno <span class=\"_ _3c\"></span>evi<span class=\"_ _0\"></span>denziato <span class=\"_ _3c\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>pi <span class=\"_ _3c\"></span>margin<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>(i <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osiddetti<span class=\"_ _254\"> </span>\u201cHead-room\u201d) tra <span class=\"_ _0\"></span>i valori conta<span class=\"_ _0\"></span>bili delle CGU e G<span class=\"_ _0\"></span>CGU, rappresenta<span class=\"_ _0\"></span>ti dai rispetti<span class=\"_ _0\"></span>vi Capitali In<span class=\"_ _0\"></span>vestiti Netti, ed <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>corrispettivi <span class=\"_ _0\"></span>valori d\u2019uso ra<span class=\"_ _0\"></span>ppresentati da<span class=\"_ _0\"></span>gli Enterprise Value<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _2f\"> </span>WACC <span class=\"_ _14f\"> </span>\"g\" rate<span class=\"_ _254\"> </span>Enterprise<span class=\"_ _254\"> </span>Value<span class=\"_ _254\"> </span>CIN Conso <span class=\"_ _17d\"> </span>Head-room - Italia <span class=\"_ _17e\"> </span>8,54% <span class=\"_ _ef\"> </span>0,<span class=\"_ _3\"></span>85% <span class=\"_ _16d\"> </span>147.471 <span class=\"_ _0\"></span> <span class=\"_ _ab\"> </span>93.587  <span class=\"_ _52\"> </span>53.884  - Francia <span class=\"_ _17f\"> </span>8,35% <span class=\"_ _ef\"> </span>1,00% <span class=\"_ _ef\"> </span>214.454  <span class=\"_ _f7\"> </span>120.921  <span class=\"_ _10a\"> </span>93.533  - Penisola Iberica <span class=\"_ _28\"> </span>8,33<span class=\"_ _3\"></span>% <span class=\"_ _180\"> </span>1,00% <span class=\"_ _ef\"> </span>92.738  <span class=\"_ _52\"> </span>65.531  <span class=\"_ _c0\"> </span>27<span class=\"_ _0\"></span>.207  - Grecia <span class=\"_ _10b\"> </span>8,58% <span class=\"_ _16d\"> </span>1,00% <span class=\"_ _ef\"> </span>12.756  <span class=\"_ _f8\"> </span>3.819  <span class=\"_ _113\"> </span>8.937  - Messico <span class=\"_ _181\"> </span>11,70% <span class=\"_ _a4\"> </span>1,00% <span class=\"_ _ef\"> </span>12.439  <span class=\"_ _41\"> </span>5.493  <span class=\"_ _b2\"> </span>6.946  - Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _182\"> </span>8,49% <span class=\"_ _41\"> </span>1,00% <span class=\"_ _c0\"> </span>48<span class=\"_ _0\"></span>3.285  <span class=\"_ _af\"> </span>288<span class=\"_ _0\"></span>.963  <span class=\"_ _161\"> </span>194.322  - Cosiarma  <span class=\"_ _183\"> </span>12,86% <span class=\"_ _10a\"> </span>- <span class=\"_ _b1\"> </span>65.507  <span class=\"_ _f7\"> </span>47.634  <span class=\"_ _f7\"> </span>17.874 Si <span class=\"_ _3\"></span>precisa <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>\u201cCIN <span class=\"_ _3\"></span>Conso\u201d <span class=\"_ _3\"></span>indichi<span class=\"_ _0\"></span>no <span class=\"_ _4\"></span>le somme <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>CIN delle <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>societ\u00e0 appartenenti alle <span class=\"_ _4\"></span>varie<span class=\"_ _254\"> </span>CGU, <span class=\"_ _0\"></span>dedotti<span class=\"_ _0\"></span> i <span class=\"_ _3c\"></span>costi <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>parteci<span class=\"_ _0\"></span>pazioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _3c\"></span>app<span class=\"_ _0\"></span>artenenti <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>CGU <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>incrementa<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Avviamento <span class=\"_ _55\"> </span>e/o <span class=\"_ _3d\"> </span>delle <span class=\"_ _55\"> </span>altre <span class=\"_ _3d\"> </span>rettifiche<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>sede<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>acquisizione <span class=\"_ _55\"> </span>come <span class=\"_ _3d\"> </span>conteg<span class=\"_ _0\"></span>giate <span class=\"_ _3d\"> </span>nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _3d\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>bilancio<span class=\"_ _254\"> </span>consolidato.<span class=\"_ _254\"> </span>L\u2019analisi di <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>ensitivity \u00e8 <span class=\"_ _3\"></span>stata condotta evidenziando, <span class=\"_ _3\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>base dei <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>dell\u2019impair<span class=\"_ _0\"></span>ment <span class=\"_ _3\"></span>test, <span class=\"_ _3\"></span>quanto dovrebbe<span class=\"_ _254\"> </span>diminuire l\u2019<span class=\"_ _0\"></span>Adjusted EB<span class=\"_ _0\"></span>ITDA, fer<span class=\"_ _0\"></span>mi i par<span class=\"_ _0\"></span>ametri di <span class=\"_ _0\"></span>WACC e <span class=\"_ _0\"></span>\u201cg\u201d rate<span class=\"_ _0\"></span>, per az<span class=\"_ _0\"></span>zerare l\u2019\u201c<span class=\"_ _0\"></span>Head-room\u201d d<span class=\"_ _0\"></span>elle diverse<span class=\"_ _254\"> </span>CGU e GCGU, <span class=\"_ _0\"></span>cos\u00ec come su <span class=\"_ _0\"></span>quale valore d<span class=\"_ _0\"></span>ovrebbe colloca<span class=\"_ _0\"></span>rsi il WACC, fermi <span class=\"_ _0\"></span>i valori di Adjuste<span class=\"_ _0\"></span>d EBITDA<span class=\"_ _0\"></span> e \u201cg\u201d<span class=\"_ _254\"> </span>rate, per <span class=\"_ _4\"></span>l\u2019a<span class=\"_ _0\"></span>zzerame<span class=\"_ _0\"></span>nto dell\u2019\u201dHead-room\u201d e <span class=\"_ _3\"></span>lo stesso per il <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>g\u201d <span class=\"_ _3\"></span>rate, fermi i <span class=\"_ _3\"></span>valori di Adjusted EBITDA e <span class=\"_ _3\"></span>WACC.<span class=\"_ _254\"> </span>La tabella s<span class=\"_ _0\"></span>eguente riporta i<span class=\"_ _0\"></span>l risultato di tale test.<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span>CGU <span class=\"_ _184\"> </span>Adjusted EBITDA <span class=\"_ _13f\"> </span>WACC <span class=\"_ _9e\"> </span>\"g\" rate - Italia <span class=\"_ _17e\"> </span>-18,20% <span class=\"_ _66\"> </span>12,82% <span class=\"_ _185\"> </span>-4,62% - Francia <span class=\"_ _17f\"> </span>-23,48% <span class=\"_ _2f\"> </span>14,<span class=\"_ _3\"></span>02% <span class=\"_ _185\"> </span>-6,<span class=\"_ _3\"></span>43% - Penisola Iberica <span class=\"_ _28\"> </span>-1<span class=\"_ _3\"></span>3,61% <span class=\"_ _9e\"> </span>11,40% <span class=\"_ _15d\"> </span>-2,86% - Grecia <span class=\"_ _10b\"> </span>-39<span class=\"_ _3\"></span>,26% <span class=\"_ _2f\"> </span>23,5<span class=\"_ _0\"></span>3% <span class=\"_ _9d\"> </span>-<span class=\"_ _0\"></span>22,95% - Messico <span class=\"_ _181\"> </span>-32,87% <span class=\"_ _66\"> </span>26,51% <span class=\"_ _186\"> </span>-26,72% - Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _182\"> </span>-20,57% <span class=\"_ _171\"> </span>13,47% <span class=\"_ _b\"> </span>-5,45% - Cosiarma <span class=\"_ _137\"> </span>-29,69% <span class=\"_ _187\"> </span>24,41% <span class=\"_ _66\"> </span>-<span class=\"_ _254\"> </span>Si <span class=\"_ _0\"></span>segnala c<span class=\"_ _0\"></span>he n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>esame <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>verificate <span class=\"_ _0\"></span>variaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione della<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ita uti<span class=\"_ _0\"></span>le delle attivit\u00e0 immateriali <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>verse <span class=\"_ _3\"></span>dall\u2019avv<span class=\"_ _0\"></span>iamento, nella scelta <span class=\"_ _3\"></span>del metodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ammo<span class=\"_ _0\"></span>rtamento, n\u00e9 che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>stati individuati  indicatori  endogeni  ed  esogeni  che  diano  un\u2019indicazione  che  le  immobilizzazion<span class=\"_ _0\"></span>i  immateriali possano aver s<span class=\"_ _0\"></span>ubito una rid<span class=\"_ _0\"></span>uzione di valore.<span class=\"_ _254\"> </span>Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>management <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>verificato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>nuta <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>valori <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>quattro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>unit\u00e0 <span class=\"_ _3f\"></span>Cale <span class=\"_ _3c\"></span>R<span class=\"_ _0\"></span>osse <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>ragio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>del prevedibile andamento futuro <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>business stesso, <span class=\"_ _3\"></span>non ravvisando pertanto <span class=\"_ _4\"></span>nec<span class=\"_ _0\"></span>essit\u00e0 di <span class=\"_ _4\"></span><span class=\"ff7\">impair<span class=\"_ _0\"></span>ment <span class=\"ff1\">del <span class=\"_ _4\"></span>valor<span class=\"_ _0\"></span>e </span></span>delle navi stess<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span>Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dicembre <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>erificato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>l\u2019insussistenza <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>indica<span class=\"_ _0\"></span>tori <span class=\"_ _5b\"> </span>endog<span class=\"_ _0\"></span>eni <span class=\"_ _5b\"> </span>o <span class=\"_ _50\"> </span>esogeni <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>possibile<span class=\"_ _254\"> </span> riduzione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>valore <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>voce <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili, <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>macchinari. <span class=\"_ _5a\"> </span>Di <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>eguenza, <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>valore <span class=\"_ _5a\"> </span>degli <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili,<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> impianti e macc<span class=\"_ _0\"></span>hinari non \u00e8<span class=\"_ _0\"></span> stato sotto<span class=\"_ _0\"></span>posto a test di i<span class=\"_ _0\"></span>mpairment.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-761": {
   "value": "Impairment test  Lo <span class=\"_ _54\"></span>IAS <span class=\"_ _5a\"> </span>36 <span class=\"_ _54\"> </span>ri<span class=\"_ _0\"></span>chiede <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>sott<span class=\"_ _0\"></span>oporre <span class=\"_ _54\"></span>ad <span class=\"_ _5a\"> </span>impairment <span class=\"_ _5a\"> </span>test <span class=\"_ _5a\"> </span>definite <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _5a\"> </span>iscritte <span class=\"_ _5a\"> </span>nel <span class=\"_ _5a\"> </span>prospetto <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>situazion<span class=\"_ _0\"></span>e patrimoniale-f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>fine di <span class=\"_ _0\"></span>verificare<span class=\"_ _0\"></span> ch<span class=\"_ _0\"></span>e il r<span class=\"_ _0\"></span>elativo <span class=\"_ _0\"></span>valore c<span class=\"_ _0\"></span>ontabile <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ecceda <span class=\"_ _0\"></span>l\u2019importo r<span class=\"_ _0\"></span>ecuperabile<span class=\"_ _0\"></span> mediante <span class=\"_ _0\"></span>la loro <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>(cosidd<span class=\"_ _0\"></span>etto \u201cdiretto\u201d) <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il loro<span class=\"_ _0\"></span> utilizzo <span class=\"_ _0\"></span>(cosiddetto<span class=\"_ _0\"></span> \u201cindir<span class=\"_ _0\"></span>etto\u201d). L<span class=\"_ _0\"></span>o IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>precisa c<span class=\"_ _0\"></span>he a <span class=\"_ _3\"></span>ogni <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>di ri<span class=\"_ _3\"></span>ferimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>un\u2019enti<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3\"></span>deve <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lutare l\u2019esistenza <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>un\u2019indicazione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>\u2019attivit\u00e0 possa aver <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ubito <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>Se<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>esiste <span class=\"_ _3f\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _3c\"></span>qu<span class=\"_ _0\"></span>alsiasi <span class=\"_ _3f\"></span>indicazione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ci\u00f2,<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>l\u2019<span class=\"_ _0\"></span>entit\u00e0 <span class=\"_ _3f\"></span>deve <span class=\"_ _3f\"></span>stimare <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>valor<span class=\"_ _0\"></span>e recuperabile dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. N<span class=\"_ _0\"></span>el valutare se esiste la sudd<span class=\"_ _0\"></span>etta indicazione il <span class=\"_ _0\"></span>Gruppo deve considerare<span class=\"_ _0\"></span> la presenza di eventuali \u201cindicatori di perdita\u201d di valore, <span class=\"_ _3\"></span>cos\u00ec come richiesto dal paragrafo 12 dello IAS 36. <span class=\"_ _3\"></span>Una perdita p<span class=\"_ _3\"></span>er<span class=\"_ _0\"></span> riduzione <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontabilizzata<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>conto <span class=\"_ _54\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _3f\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>un\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>o <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>it\u00e0 generatrice <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>flussi <span class=\"_ _54\"></span>fina<span class=\"_ _0\"></span>nziari <span class=\"_ _5a\"> </span>eccede <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>recu<span class=\"_ _0\"></span>perabile. <span class=\"_ _54\"></span>Le <span class=\"_ _54\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _54\"></span>immater<span class=\"_ _0\"></span>iali <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>ita <span class=\"_ _54\"></span>utile <span class=\"_ _54\"> </span>i<span class=\"_ _0\"></span>ndefinita <span class=\"_ _54\"></span>e l\u2019avviamento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>vengono <span class=\"_ _3f\"></span>ver<span class=\"_ _0\"></span>ificate <span class=\"_ _3f\"></span>almeno <span class=\"_ _3f\"></span>annua<span class=\"_ _0\"></span>lmente <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>ogni <span class=\"_ _3f\"></span>qualvo<span class=\"_ _0\"></span>lta <span class=\"_ _3f\"></span>vi <span class=\"_ _3f\"></span>sia <span class=\"_ _3c\"></span>un\u2019i<span class=\"_ _0\"></span>ndicazione <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>una <span class=\"_ _54\"></span>possibile perdita di valore a<span class=\"_ _0\"></span>l fine d<span class=\"_ _0\"></span>i determinare se <span class=\"_ _0\"></span>vi sia la sussi<span class=\"_ _0\"></span>stenza di tale p<span class=\"_ _0\"></span>erdita. A partire <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>2023, a <span class=\"_ _3\"></span>seguito dell\u2019analisi effettuata con <span class=\"_ _3\"></span>il supp<span class=\"_ _3\"></span>orto di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>consulente esterno, gli Amministratori coerentemente <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>struttura, <span class=\"_ _3c\"></span>l\u2019articola<span class=\"_ _0\"></span>zione, <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>funziona<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>mon<span class=\"_ _0\"></span>itoraggio <span class=\"_ _3c\"></span>delle <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>Gruppo<span class=\"_ _0\"></span> hanno <span class=\"_ _3c\"></span>ritenuto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>portuno <span class=\"_ _3c\"></span>allo<span class=\"_ _0\"></span>care <span class=\"_ _3c\"></span>gli <span class=\"_ _3c\"></span>avviamenti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>rivenienti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _3c\"></span>acquisizio<span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>opera<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>setto<span class=\"_ _0\"></span>re \u201cDistribuzio<span class=\"_ _0\"></span>ne\u201d <span class=\"_ _3\"></span>al G<span class=\"_ _3\"></span>ruppo di CG<span class=\"_ _3\"></span>U della <span class=\"_ _3\"></span>Business Unit <span class=\"_ _3\"></span>Distribuzione in luogo <span class=\"_ _3\"></span>delle sin<span class=\"_ _3\"></span>gole CGU-Paese. Per <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le motivo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>sottopone <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i impai<span class=\"_ _0\"></span>rment <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>contabi<span class=\"_ _0\"></span>le d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>investito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ogni <span class=\"_ _3c\"></span>anno, individuando c<span class=\"_ _0\"></span>ome \u201ccash ge<span class=\"_ _0\"></span>nerating units\u201d:<span class=\"_ _0\"></span> a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>le <span class=\"_ _54\"></span>singole <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>appart<span class=\"_ _0\"></span>enenza <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ettore <span class=\"_ _3f\"></span>Distribu<span class=\"_ _0\"></span>zione <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3f\"></span>all\u2019area <span class=\"_ _54\"></span>geografica <span class=\"_ _54\"></span>(ovvero <span class=\"_ _3f\"></span>CGU Italia, <span class=\"_ _3c\"></span>Fra<span class=\"_ _0\"></span>ncia, <span class=\"_ _3c\"></span>Pe<span class=\"_ _0\"></span>nisola <span class=\"_ _3c\"></span>Ib<span class=\"_ _0\"></span>erica, <span class=\"_ _3f\"></span>Grecia,<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Messico), <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>poi <span class=\"_ _3c\"></span>ve<span class=\"_ _0\"></span>ngono <span class=\"_ _3f\"></span>raggruppate<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>CGU Distribuzione a<span class=\"_ _0\"></span>i fini dell\u2019i<span class=\"_ _0\"></span>mpairment test dell\u2019a<span class=\"_ _0\"></span>vviamen<span class=\"_ _0\"></span>to; b)<span class=\"ffa\"> <span class=\"_ _4c\"> </span></span>la <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>rmatoriale, <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>quale <span class=\"_ _3f\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>dottata <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>diversa <span class=\"_ _54\"></span>metodologia <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>plicazione <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>D<span class=\"_ _0\"></span>CF (Discounted Ca<span class=\"_ _0\"></span>sh Flow) come sp<span class=\"_ _0\"></span>iegato pi\u00f9 avanti<span class=\"_ _0\"></span>, CGU \u201cShipping/<span class=\"_ _0\"></span>Cosiarma\u201d.<span class=\"_ _0\"></span> Pi\u00f9 <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>dettaglio, <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>princip<span class=\"_ _0\"></span>ali <span class=\"_ _3c\"></span>motivazion<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>porta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>alla <span class=\"_ _3f\"></span>differente <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>postazione <span class=\"_ _3f\"></span>circa <span class=\"_ _3c\"></span>l\u2019a<span class=\"_ _0\"></span>llocazione dell\u2019avviamento<span class=\"_ _0\"></span> ed il relativ<span class=\"_ _0\"></span>o test di impair<span class=\"_ _0\"></span>ment, si poss<span class=\"_ _0\"></span>ono nel seguito <span class=\"_ _0\"></span>sinteticamen<span class=\"_ _0\"></span>te riportare: 1)<span class=\"ffd\"> <span class=\"_ _5f\"> </span></span>Graduale <span class=\"_ _0\"></span>implementazion<span class=\"_ _0\"></span>e della strat<span class=\"_ _0\"></span>egia di cres<span class=\"_ _0\"></span>cita del Grupp<span class=\"_ _0\"></span>o Graduale <span class=\"_ _54\"></span>espan<span class=\"_ _0\"></span>sione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>fo<span class=\"_ _0\"></span>otprint <span class=\"_ _54\"></span>attraverso <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>cquisizi<span class=\"_ _0\"></span>oni <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>crescita<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span>terna <span class=\"_ _54\"></span>che <span class=\"_ _54\"> </span>hanno <span class=\"_ _5a\"> </span>portato <span class=\"_ _54\"></span>alla<span class=\"_ _0\"></span> finalizzazio<span class=\"_ _0\"></span>ne <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>diverse <span class=\"_ _5a\"> </span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>M<span class=\"_ _0\"></span>&amp;A <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _5a\"> </span>(<span class=\"_ _0\"></span>nove <span class=\"_ _5a\"> </span>operazioni<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>acquisizione <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>Italia,<span class=\"_ _0\"></span> Spagna <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>Franc<span class=\"_ _0\"></span>ia) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alc<span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rtanti <span class=\"_ _3c\"></span>operazioni <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>isinvestimento <span class=\"_ _3c\"></span>totale <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>parziale <span class=\"_ _3c\"></span>(Mono <span class=\"_ _0\"></span>Az<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span>Argentina, <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _3\"></span>portuali <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>etroportuali<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Italia <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>F<span class=\"_ _0\"></span>rancia <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>produzion<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>bana<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Costa<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>R<span class=\"_ _0\"></span>ica). Grazie <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>ta<span class=\"_ _0\"></span>li <span class=\"_ _3d\"> </span>operaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>Gruppo <span class=\"_ _55\"> </span>oggi  \u00e8<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>leader<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>mer<span class=\"_ _3\"></span>cato <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ell\u2019Europa <span class=\"_ _55\"> </span>mediterranea <span class=\"_ _3d\"> </span>nella<span class=\"_ _0\"></span> distribuzione di<span class=\"_ _0\"></span> prodotti or<span class=\"_ _0\"></span>tofrutticoli le cu<span class=\"_ _0\"></span>i direttive stra<span class=\"_ _0\"></span>tegiche principali sono<span class=\"_ _0\"></span>: a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>Capilla<span class=\"_ _0\"></span>rit\u00e0 distributiva<span class=\"_ _0\"></span> ed alta<span class=\"_ _0\"></span> qualit\u00e0 del servizio <span class=\"_ _0\"></span>in tutta l<span class=\"_ _0\"></span>a mappa dell\u2019Europa <span class=\"_ _0\"></span>mediterranea;<span class=\"_ _0\"></span> b)<span class=\"ffa\"> <span class=\"_ _4c\"> </span></span>Mix di <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>otti <span class=\"_ _0\"></span>quanto p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _0\"></span>ampio <span class=\"_ _0\"></span>possibile <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>particola<span class=\"_ _0\"></span>re atte<span class=\"_ _0\"></span>nzione a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>mix e<span class=\"_ _0\"></span>d alla focalizzazione della crescita <span class=\"_ _4\"></span>punta<span class=\"_ _0\"></span>ndo sui <span class=\"_ _3\"></span>prodotti a <span class=\"_ _3\"></span>maggior valor <span class=\"_ _3\"></span>aggiunto e <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onsolidamento<span class=\"_ _0\"></span> delle <span class=\"_ _3d\"> </span>posiz<span class=\"_ _0\"></span>ioni <span class=\"_ _3d\"> </span>sulle<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>line <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>prodott<span class=\"_ _0\"></span>o <span class=\"_ _3d\"> </span>commodity<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>caratterizza<span class=\"_ _0\"></span>te <span class=\"_ _3d\"> </span>da <span class=\"_ _55\"> </span>grandi <span class=\"_ _3d\"> </span>volum<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>e <span class=\"_ _55\"> </span>margini contenuti; c)<span class=\"ffa\"> <span class=\"_ _78\"> </span></span>Bilanc<span class=\"_ _0\"></span>iamento tra i c<span class=\"_ _0\"></span>anali di vend<span class=\"_ _0\"></span>ita (GDO, grossisti<span class=\"_ _0\"></span> e piccoli distr<span class=\"_ _0\"></span>ibutori dettagli<span class=\"_ _0\"></span>anti). Contestualmente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>gradua<span class=\"_ _0\"></span>lmente <span class=\"_ _3c\"></span>adeguato <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>rofilo <span class=\"_ _3c\"></span>organ<span class=\"_ _0\"></span>izzativo <span class=\"_ _3c\"></span>con <span class=\"_ _3f\"></span>il <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elinearsi <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fi<span class=\"_ _0\"></span>gure <span class=\"_ _3c\"></span>di coordinamento <span class=\"_ _50\"> </span>sulla <span class=\"_ _5b\"> </span>Distr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>livello <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>holding <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>l\u2019aum<span class=\"_ _0\"></span>ento <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>siner<span class=\"_ _0\"></span>gie <span class=\"_ _5b\"> </span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>ui fornitori <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>alcun<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>merceologie <span class=\"_ _55\"> </span>chiave <span class=\"_ _55\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _55\"> </span>sono <span class=\"_ _55\"> </span>sempre <span class=\"_ _55\"> </span>pi\u00f9 <span class=\"_ _55\"> </span>co<span class=\"_ _0\"></span>muni <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>condivisi <span class=\"_ _55\"> </span>tra<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>societ\u00e0<span class=\"_ _0\"></span> distributrici del G<span class=\"_ _0\"></span>ruppo. 2)<span class=\"ffd\"> <span class=\"_ _44\"> </span></span>Sfruttam<span class=\"_ _0\"></span>ento delle s<span class=\"_ _0\"></span>inergie di Grupp<span class=\"_ _0\"></span>o Le recenti acqu<span class=\"_ _0\"></span>isizioni fran<span class=\"_ _0\"></span>cesi del 2023 s<span class=\"_ _0\"></span>i inseriscono <span class=\"_ _0\"></span>in tale contesto<span class=\"_ _0\"></span> con il fine di: a)<span class=\"ffa\"> <span class=\"_ _60\"> </span></span>Sviluppare <span class=\"_ _0\"></span>in altr<span class=\"_ _0\"></span>i Paesi<span class=\"_ _0\"></span> europei<span class=\"_ _0\"></span> i <span class=\"_ _0\"></span>fornitori <span class=\"_ _0\"></span>di prodott<span class=\"_ _0\"></span>i ad<span class=\"_ _0\"></span> alto <span class=\"_ _0\"></span>valore ag<span class=\"_ _0\"></span>giunto <span class=\"_ _0\"></span>che fa<span class=\"_ _0\"></span>nno parte<span class=\"_ _0\"></span> del portafoglio delle soc<span class=\"_ _0\"></span>iet\u00e0 acqui<span class=\"_ _0\"></span>site; b)<span class=\"ffa\"> <span class=\"_ _5f\"> </span></span>Sfrutt<span class=\"_ _0\"></span>are le <span class=\"_ _0\"></span>nuove reti d<span class=\"_ _0\"></span>istributive <span class=\"_ _0\"></span>per l\u2019amplia<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i mercato <span class=\"_ _0\"></span>di alcuni <span class=\"_ _0\"></span>prodotti<span class=\"_ _0\"></span> gi\u00e0 dispon<span class=\"_ _0\"></span>ibili nel Gruppo; c)<span class=\"ffa\"> <span class=\"_ _78\"> </span></span>Cond<span class=\"_ _0\"></span>ividere <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>pra<span class=\"_ _0\"></span>tiche <span class=\"_ _50\"> </span>organizzati<span class=\"_ _0\"></span>ve <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>g<span class=\"_ _0\"></span>estione <span class=\"_ _50\"> </span>di  eccellenza <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>punti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>endita  francesi <span class=\"_ _5b\"> </span>per<span class=\"_ _0\"></span> applicarle anc<span class=\"_ _0\"></span>he negli stand d<span class=\"_ _0\"></span>i mercato di Italia e Spagna<span class=\"_ _0\"></span> al fine di incrementare<span class=\"_ _0\"></span> la redditivit\u00e0 de<span class=\"_ _0\"></span>l canale di vend<span class=\"_ _0\"></span>ita. 3)<span class=\"ffd\"> <span class=\"_ _59\"> </span></span>Investi<span class=\"_ _0\"></span>menti strategici <span class=\"_ _0\"></span>e reportistic<span class=\"_ _0\"></span>a di monitoragg<span class=\"_ _0\"></span>io Le <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>celte <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>trategiche<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>inv<span class=\"_ _0\"></span>estimento <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>vo<span class=\"_ _0\"></span>lte <span class=\"_ _3c\"></span>al <span class=\"_ _54\"></span>rafforzamento<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>Bus<span class=\"_ _0\"></span>iness <span class=\"_ _3c\"></span>Un<span class=\"_ _0\"></span>it Distribuzione <span class=\"_ _54\"></span>guarda<span class=\"_ _0\"></span>ndo <span class=\"_ _3f\"></span>al<span class=\"_ _0\"></span>tres\u00ec <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span>foo<span class=\"_ _0\"></span>tprint <span class=\"_ _54\"></span>distributi<span class=\"_ _0\"></span>vo <span class=\"_ _3f\"></span>europe<span class=\"_ _0\"></span>o, <span class=\"_ _3f\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>svi<span class=\"_ _0\"></span>luppo <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>lenti <span class=\"_ _3f\"></span>fru<span class=\"_ _0\"></span>ibili <span class=\"_ _54\"></span>su tutte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>geografie <span class=\"_ _0\"></span>sia<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>funzioni <span class=\"_ _0\"></span>business<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>he p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>quelle <span class=\"_ _0\"></span>corporate <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>efinizione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>miglior<span class=\"_ _0\"></span>i politiche <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>sv<span class=\"_ _0\"></span>iluppo <span class=\"_ _54\"></span>guard<span class=\"_ _0\"></span>ando <span class=\"_ _54\"></span>anche <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _54\"></span>cl<span class=\"_ _0\"></span>ienti <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uropei <span class=\"_ _54\"></span>che <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _54\"></span>dimens<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>copertura<span class=\"_ _0\"></span> geografica sem<span class=\"_ _0\"></span>pre di pi\u00f9 ric<span class=\"_ _0\"></span>hiedono una strutt<span class=\"_ _0\"></span>ura distribut<span class=\"_ _0\"></span>iva capillare su pi\u00f9 P<span class=\"_ _0\"></span>aesi. A <span class=\"_ _0\"></span>livello<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eportistica<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l\u2019anali<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>dati <span class=\"_ _3c\"></span>disaggre<span class=\"_ _0\"></span>gati <span class=\"_ _0\"></span>avviene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ivello <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>perativo, <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>singolo <span class=\"_ _3c\"></span>centro <span class=\"_ _3c\"></span>di profitto, <span class=\"_ _0\"></span>per le<span class=\"_ _0\"></span> esig<span class=\"_ _0\"></span>enze di <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>nitoraggio <span class=\"_ _0\"></span>periodico <span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>ondiviso c<span class=\"_ _0\"></span>on il <span class=\"_ _0\"></span>Top Ma<span class=\"_ _0\"></span>nagemen<span class=\"_ _0\"></span>t sott<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>forma di statistiche gestional<span class=\"_ _0\"></span>i la cui frequenza e livello di aggrega<span class=\"_ _0\"></span>zione varia a seconda delle differ<span class=\"_ _0\"></span>enti esigenze<span class=\"_ _0\"></span> di <span class=\"_ _5a\"> </span>analisi. <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>decisioni <span class=\"_ _5a\"> </span>str<span class=\"_ _0\"></span>ategiche <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>investimento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>invece <span class=\"_ _5a\"> </span>ba<span class=\"_ _0\"></span>sate <span class=\"_ _5a\"> </span>sulle <span class=\"_ _5a\"> </span>ris<span class=\"_ _0\"></span>ultanze <span class=\"_ _5a\"> </span>gestiona<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>e contabili <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ettori <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>perativi (BU <span class=\"_ _4\"></span>Distribuz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>Ship<span class=\"_ _0\"></span>ping), <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>lin<span class=\"_ _0\"></span>ea <span class=\"_ _4\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>documenta<span class=\"_ _0\"></span>zione <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nalizzata internamente da<span class=\"_ _0\"></span>l Top Man<span class=\"_ _0\"></span>agement e dell\u2019infor<span class=\"_ _0\"></span>mativa <span class=\"_ _0\"></span>diffusa al Mercato<span class=\"_ _0\"></span>. Sulla <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>quanto <span class=\"_ _54\"></span>sopra <span class=\"_ _5a\"> </span>indicato, <span class=\"_ _54\"></span>l\u2019im<span class=\"_ _0\"></span>pairment <span class=\"_ _54\"></span>test <span class=\"_ _5a\"> </span>per <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>verifica <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>rec<span class=\"_ _0\"></span>uperabilit\u00e0 <span class=\"_ _54\"></span>dell\u2019a<span class=\"_ _0\"></span>vviamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>\u00e8 effettuato <span class=\"_ _5b\"> </span>confrontando <span class=\"_ _5b\"> </span>il <span class=\"_ _5a\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>contabile <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>CGU <span class=\"_ _5b\"> </span>\u201cDistribuz<span class=\"_ _0\"></span>ione\u201d <span class=\"_ _5b\"> </span>al <span class=\"_ _5a\"> </span>suo <span class=\"_ _5a\"> </span>val<span class=\"_ _0\"></span>ore <span class=\"_ _5a\"> </span>recuperabile<span class=\"_ _0\"></span>, determinato sulla<span class=\"_ _0\"></span> base del va<span class=\"_ _0\"></span>lore d\u2019uso che \u00e8 ott<span class=\"_ _0\"></span>enuto dalla s<span class=\"_ _0\"></span>ommatoria dei segue<span class=\"_ _0\"></span>nti elementi attua<span class=\"_ _0\"></span>lizzati:<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Flusso <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>cassa <span class=\"_ _5a\"> </span>operativo <span class=\"_ _5a\"> </span>desunto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>Budget <span class=\"_ _5a\"> </span>redatti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _54\"></span>anno <span class=\"_ _5a\"> </span>dalle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>apparte<span class=\"_ _0\"></span>nenti <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>BU </span></span>Distribuzione, <span class=\"_ _0\"></span>e debitamen<span class=\"_ _0\"></span>te approvati dal Co<span class=\"_ _0\"></span>nsiglio d<span class=\"_ _0\"></span>i Amministraz<span class=\"_ _0\"></span>ione della Ca<span class=\"_ _0\"></span>pogruppo; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Tiraggio i<span class=\"_ _3\"></span>nerziale per <span class=\"_ _3e\"></span>il <span class=\"_ _3\"></span>secondo e <span class=\"_ _3e\"></span>terzo anno <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _4\"></span>dati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Budget <span class=\"_ _4\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>primo <span class=\"_ _3\"></span>anno, <span class=\"_ _4\"></span>salvo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>alcuni<span class=\"_ _0\"></span> </span></span>correttivi per soc<span class=\"_ _0\"></span>iet\u00e0 per le <span class=\"_ _0\"></span>quali \u00e8 previsto una s<span class=\"_ _0\"></span>pecifica<span class=\"_ _0\"></span> evoluzione pros<span class=\"_ _0\"></span>pettica; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Terminal <span class=\"_ _0\"></span>Value che le socie<span class=\"_ _0\"></span>t\u00e0 saranno in <span class=\"_ _0\"></span>grado di genera<span class=\"_ _0\"></span>re secondo le stime de<span class=\"_ _0\"></span>l managem<span class=\"_ _0\"></span>ent. </span></span>Il risultato <span class=\"_ _0\"></span>della sommator<span class=\"_ _0\"></span>ia sopra ri<span class=\"_ _0\"></span>portata costituisce<span class=\"_ _0\"></span> l\u2019Enterprise Value<span class=\"_ _0\"></span>, valore c<span class=\"_ _0\"></span>he viene confronta<span class=\"_ _0\"></span>to con il valore contab<span class=\"_ _0\"></span>ile dell\u2019attivit\u00e0<span class=\"_ _0\"></span> oggetto di test di <span class=\"_ _0\"></span>impairment, ed<span class=\"_ _0\"></span> in particolare:<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">con i Capitali <span class=\"_ _0\"></span>Investiti Netti<span class=\"_ _0\"></span> (di seguito \u201cC<span class=\"_ _0\"></span>IN\u201d) delle CGU/GCGU<span class=\"_ _0\"></span> espressi in amb<span class=\"_ _0\"></span>ito di cons<span class=\"_ _0\"></span>olidato, </span></span>comprensivi cio\u00e8<span class=\"_ _0\"></span> degli avvia<span class=\"_ _0\"></span>menti conteggiati e d<span class=\"_ _0\"></span>elle altre sc<span class=\"_ _0\"></span>ritture di rettifica a<span class=\"_ _0\"></span>pportate in sede d<span class=\"_ _0\"></span>i consolidamento<span class=\"_ _0\"></span>; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">con  il  valore <span class=\"_ _3d\"> </span>di  cari<span class=\"_ _0\"></span>co  complessivo  d<span class=\"_ _0\"></span>elle  partecipaz<span class=\"_ _0\"></span>ioni,  av<span class=\"_ _0\"></span>endo  cura <span class=\"_ _3d\"> </span>di  sott<span class=\"_ _0\"></span>rarre  il  valore <span class=\"_ _3d\"> </span>della<span class=\"_ _254\"> </span></span></span>Posizione <span class=\"_ _5a\"> </span>Finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _54\"> </span>N<span class=\"_ _0\"></span>etta, <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>base <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>risulta<span class=\"_ _0\"></span>nze <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ell\u2019analisi <span class=\"_ _5a\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>tri<span class=\"_ _0\"></span>ggering <span class=\"_ _5a\"> </span>events <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>bilanci<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>separato.<span class=\"_ _254\"> </span>Per la <span class=\"_ _3\"></span>CGU <span class=\"_ _3\"></span>Shipping/Cosia<span class=\"_ _0\"></span>rma, <span class=\"_ _3\"></span>rappresenta<span class=\"_ _0\"></span>ta dalla <span class=\"_ _3\"></span>societ\u00e0 armatoriale <span class=\"_ _3\"></span>Cosiarma<span class=\"_ _0\"></span>, invece, <span class=\"_ _3\"></span>la stima <span class=\"_ _4\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>flus<span class=\"_ _0\"></span>si di<span class=\"_ _254\"> </span>cassa <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>articola<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>base <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>arco <span class=\"_ _3f\"></span>te<span class=\"_ _0\"></span>mporale <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>C<span class=\"_ _0\"></span>GU <span class=\"_ _3c\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>alla <span class=\"_ _54\"></span>residua <span class=\"_ _3f\"></span>vita <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>na<span class=\"_ _0\"></span>vi<span class=\"_ _254\"> </span>utilizzando come <span class=\"_ _4\"></span>valore finale il <span class=\"_ _4\"></span>loro \u201cscrap <span class=\"_ _4\"></span>value\u201d<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>La diversa <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>etodologia \u00e8 <span class=\"_ _4\"></span>dovu<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>degli<span class=\"_ _254\"> </span>assets, <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>vvero <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>navi, <span class=\"_ _5a\"> </span>impiegati<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>nell\u2019atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _54\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>segnala <span class=\"_ _5a\"> </span>che <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _54\"></span>l\u2019arc<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>te<span class=\"_ _0\"></span>mpo <span class=\"_ _54\"></span>tra <span class=\"_ _5a\"> </span>l\u2019anno <span class=\"_ _5a\"> </span>successi<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>al<span class=\"_ _254\"> </span>Budget <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>riferi<span class=\"_ _0\"></span>mento <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>l\u2019anno <span class=\"_ _5a\"> </span>prev<span class=\"_ _0\"></span>isto <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>termine <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>vita <span class=\"_ _54\"> </span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>nav<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _5a\"> </span>utilizzato<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>un <span class=\"_ _5a\"> </span>Ad<span class=\"_ _0\"></span>justed<span class=\"_ _254\"> </span>EBITDA stimato<span class=\"_ _0\"></span> prudente<span class=\"_ _0\"></span>mente sulla base del d<span class=\"_ _0\"></span>ato di Budget. Per <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ingole <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>contr<span class=\"_ _0\"></span>ollate <span class=\"_ _54\"></span>viene <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>laborata <span class=\"_ _54\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>nalisi <span class=\"_ _3f\"></span>su<span class=\"_ _0\"></span>gli <span class=\"_ _54\"></span>indicatori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _3f\"></span>dur<span class=\"_ _0\"></span>evole <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>valore <span class=\"_ _54\"></span>-<span class=\"_ _254\"> </span>Triggering Ev<span class=\"_ _0\"></span>ents in base a <span class=\"_ _0\"></span>quanto previsto da<span class=\"_ _0\"></span>l principi<span class=\"_ _0\"></span>o IAS 36.<span class=\"_ _254\"> </span>Nella <span class=\"_ _5b\"> </span>predisposiz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>dell\u2019i<span class=\"_ _0\"></span>mpairment <span class=\"_ _5b\"> </span>test <span class=\"_ _50\"> </span>si <span class=\"_ _5b\"> </span>sono <span class=\"_ _5b\"> </span>usa<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>i <span class=\"_ _5b\"> </span>da<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>Budget <span class=\"_ _50\"> </span>2024 <span class=\"_ _5b\"> </span>approva<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>Consiglio <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Amministrazion<span class=\"_ _0\"></span>e della Cap<span class=\"_ _0\"></span>ogruppo in data 6 <span class=\"_ _0\"></span>febbraio <span class=\"_ _0\"></span>2024.<span class=\"_ _254\"> </span>Per <span class=\"_ _5b\"> </span>l\u2019attualizza<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>si <span class=\"_ _5b\"> </span>utilizza <span class=\"_ _5b\"> </span>come <span class=\"_ _5b\"> </span>tasso <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>conto <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span><span class=\"ff7\">WACC <span class=\"_ _5b\"> </span>post-tax</span> <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>tiene <span class=\"_ _5b\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dei <span class=\"_ _5b\"> </span>rischi <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>pecifici<span class=\"_ _254\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rispecchia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>correnti <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>cato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>costo <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>denaro.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Si <span class=\"_ _3c\"></span>basa <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pond<span class=\"_ _0\"></span>erazione<span class=\"_ _254\"> </span>tra <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>debi<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5a\"> </span>dell\u2019e<span class=\"_ _0\"></span>quity, <span class=\"_ _5a\"> </span>elaborato<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5b\"> </span>base <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>valo<span class=\"_ _0\"></span>ri <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _5a\"> </span>comparabi<span class=\"_ _0\"></span>li <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>quelle<span class=\"_ _254\"> </span>appartenenti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impa<span class=\"_ _0\"></span>irment. <span class=\"_ _0\"></span>Per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019impair<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>test <span class=\"_ _3c\"></span>2023 <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>fatto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricorso, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _0\"></span>gi\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel<span class=\"_ _254\"> </span>precedente esercizio, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>professioni<span class=\"_ _0\"></span>sta <span class=\"_ _4\"></span>este<span class=\"_ _0\"></span>rno, per <span class=\"_ _4\"></span>la determinazione dei<span class=\"_ _3\"></span> parametri <span class=\"_ _3\"></span>applicati nel <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>st, <span class=\"_ _3\"></span>come<span class=\"_ _254\"> </span>indicati qui di<span class=\"_ _0\"></span> seguito.<span class=\"_ _254\"> </span>Lo <span class=\"_ _4\"></span>svilu<span class=\"_ _0\"></span>ppo <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>conteggi effettuati <span class=\"_ _4\"></span>ha <span class=\"_ _3\"></span>portato <span class=\"_ _3\"></span>alla <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>terminazione <span class=\"_ _3\"></span>degli Enterprise <span class=\"_ _4\"></span>Value<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>riepiloga<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>nella<span class=\"_ _254\"> </span>tabella <span class=\"_ _5a\"> </span>sottos<span class=\"_ _0\"></span>tante, <span class=\"_ _54\"></span>compar<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>con <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>r<span class=\"_ _0\"></span>ispettivi <span class=\"_ _5a\"> </span>Capital<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>Investi<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>Ne<span class=\"_ _0\"></span>tti <span class=\"_ _54\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>CGU<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>GCGU, <span class=\"_ _5a\"> </span>evidenzia<span class=\"_ _0\"></span>ndone <span class=\"_ _5a\"> </span>i<span class=\"_ _254\"> </span>rispettivi <span class=\"_ _54\"></span>H<span class=\"_ _0\"></span>ead-room. <span class=\"_ _54\"></span>In <span class=\"_ _54\"> </span>o<span class=\"_ _0\"></span>ttempera<span class=\"_ _0\"></span>nza <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>dettami <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _54\"></span>abbiamo <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ato <span class=\"_ _54\"></span>evidenza <span class=\"_ _54\"> </span>n<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>tabella <span class=\"_ _5a\"> </span>delle<span class=\"_ _254\"> </span>risultanze  del <span class=\"_ _5b\"> </span>monitorag<span class=\"_ _0\"></span>gio <span class=\"_ _50\"> </span>anche <span class=\"_ _50\"> </span>rispetto <span class=\"_ _50\"> </span>all\u2019as<span class=\"_ _0\"></span>setto <span class=\"_ _5b\"> </span>dello<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>corso <span class=\"_ _50\"> </span>anno, <span class=\"_ _50\"> </span>ovvero <span class=\"_ _50\"> </span>il <span class=\"_ _50\"> </span>test <span class=\"_ _50\"> </span>sulle <span class=\"_ _50\"> </span>singole <span class=\"_ _5b\"> </span>CGU<span class=\"_ _254\"> </span>organizzate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>ae<span class=\"_ _0\"></span>rea <span class=\"_ _3c\"></span>geografica<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>risultanze<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>conteggi <span class=\"_ _3f\"></span>hanno <span class=\"_ _3c\"></span>evi<span class=\"_ _0\"></span>denziato <span class=\"_ _3c\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>pi <span class=\"_ _3c\"></span>margin<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>(i <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osiddetti<span class=\"_ _254\"> </span>\u201cHead-room\u201d) tra <span class=\"_ _0\"></span>i valori conta<span class=\"_ _0\"></span>bili delle CGU e G<span class=\"_ _0\"></span>CGU, rappresenta<span class=\"_ _0\"></span>ti dai rispetti<span class=\"_ _0\"></span>vi Capitali In<span class=\"_ _0\"></span>vestiti Netti, ed <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>corrispettivi <span class=\"_ _0\"></span>valori d\u2019uso ra<span class=\"_ _0\"></span>ppresentati da<span class=\"_ _0\"></span>gli Enterprise Value<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _2f\"> </span>WACC <span class=\"_ _14f\"> </span>\"g\" rate<span class=\"_ _254\"> </span>Enterprise<span class=\"_ _254\"> </span>Value<span class=\"_ _254\"> </span>CIN Conso <span class=\"_ _17d\"> </span>Head-room - Italia <span class=\"_ _17e\"> </span>8,54% <span class=\"_ _ef\"> </span>0,<span class=\"_ _3\"></span>85% <span class=\"_ _16d\"> </span>147.471 <span class=\"_ _0\"></span> <span class=\"_ _ab\"> </span>93.587  <span class=\"_ _52\"> </span>53.884  - Francia <span class=\"_ _17f\"> </span>8,35% <span class=\"_ _ef\"> </span>1,00% <span class=\"_ _ef\"> </span>214.454  <span class=\"_ _f7\"> </span>120.921  <span class=\"_ _10a\"> </span>93.533  - Penisola Iberica <span class=\"_ _28\"> </span>8,33<span class=\"_ _3\"></span>% <span class=\"_ _180\"> </span>1,00% <span class=\"_ _ef\"> </span>92.738  <span class=\"_ _52\"> </span>65.531  <span class=\"_ _c0\"> </span>27<span class=\"_ _0\"></span>.207  - Grecia <span class=\"_ _10b\"> </span>8,58% <span class=\"_ _16d\"> </span>1,00% <span class=\"_ _ef\"> </span>12.756  <span class=\"_ _f8\"> </span>3.819  <span class=\"_ _113\"> </span>8.937  - Messico <span class=\"_ _181\"> </span>11,70% <span class=\"_ _a4\"> </span>1,00% <span class=\"_ _ef\"> </span>12.439  <span class=\"_ _41\"> </span>5.493  <span class=\"_ _b2\"> </span>6.946  - Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _182\"> </span>8,49% <span class=\"_ _41\"> </span>1,00% <span class=\"_ _c0\"> </span>48<span class=\"_ _0\"></span>3.285  <span class=\"_ _af\"> </span>288<span class=\"_ _0\"></span>.963  <span class=\"_ _161\"> </span>194.322  - Cosiarma  <span class=\"_ _183\"> </span>12,86% <span class=\"_ _10a\"> </span>- <span class=\"_ _b1\"> </span>65.507  <span class=\"_ _f7\"> </span>47.634  <span class=\"_ _f7\"> </span>17.874 Si <span class=\"_ _3\"></span>precisa <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>\u201cCIN <span class=\"_ _3\"></span>Conso\u201d <span class=\"_ _3\"></span>indichi<span class=\"_ _0\"></span>no <span class=\"_ _4\"></span>le somme <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>CIN delle <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>societ\u00e0 appartenenti alle <span class=\"_ _4\"></span>varie<span class=\"_ _254\"> </span>CGU, <span class=\"_ _0\"></span>dedotti<span class=\"_ _0\"></span> i <span class=\"_ _3c\"></span>costi <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>parteci<span class=\"_ _0\"></span>pazioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _3c\"></span>app<span class=\"_ _0\"></span>artenenti <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>CGU <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>incrementa<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Avviamento <span class=\"_ _55\"> </span>e/o <span class=\"_ _3d\"> </span>delle <span class=\"_ _55\"> </span>altre <span class=\"_ _3d\"> </span>rettifiche<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>sede<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>acquisizione <span class=\"_ _55\"> </span>come <span class=\"_ _3d\"> </span>conteg<span class=\"_ _0\"></span>giate <span class=\"_ _3d\"> </span>nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _3d\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>bilancio<span class=\"_ _254\"> </span>consolidato.<span class=\"_ _254\"> </span>L\u2019analisi di <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>ensitivity \u00e8 <span class=\"_ _3\"></span>stata condotta evidenziando, <span class=\"_ _3\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>base dei <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>dell\u2019impair<span class=\"_ _0\"></span>ment <span class=\"_ _3\"></span>test, <span class=\"_ _3\"></span>quanto dovrebbe<span class=\"_ _254\"> </span>diminuire l\u2019<span class=\"_ _0\"></span>Adjusted EB<span class=\"_ _0\"></span>ITDA, fer<span class=\"_ _0\"></span>mi i par<span class=\"_ _0\"></span>ametri di <span class=\"_ _0\"></span>WACC e <span class=\"_ _0\"></span>\u201cg\u201d rate<span class=\"_ _0\"></span>, per az<span class=\"_ _0\"></span>zerare l\u2019\u201c<span class=\"_ _0\"></span>Head-room\u201d d<span class=\"_ _0\"></span>elle diverse<span class=\"_ _254\"> </span>CGU e GCGU, <span class=\"_ _0\"></span>cos\u00ec come su <span class=\"_ _0\"></span>quale valore d<span class=\"_ _0\"></span>ovrebbe colloca<span class=\"_ _0\"></span>rsi il WACC, fermi <span class=\"_ _0\"></span>i valori di Adjuste<span class=\"_ _0\"></span>d EBITDA<span class=\"_ _0\"></span> e \u201cg\u201d<span class=\"_ _254\"> </span>rate, per <span class=\"_ _4\"></span>l\u2019a<span class=\"_ _0\"></span>zzerame<span class=\"_ _0\"></span>nto dell\u2019\u201dHead-room\u201d e <span class=\"_ _3\"></span>lo stesso per il <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>g\u201d <span class=\"_ _3\"></span>rate, fermi i <span class=\"_ _3\"></span>valori di Adjusted EBITDA e <span class=\"_ _3\"></span>WACC.<span class=\"_ _254\"> </span>La tabella s<span class=\"_ _0\"></span>eguente riporta i<span class=\"_ _0\"></span>l risultato di tale test.<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span>CGU <span class=\"_ _184\"> </span>Adjusted EBITDA <span class=\"_ _13f\"> </span>WACC <span class=\"_ _9e\"> </span>\"g\" rate - Italia <span class=\"_ _17e\"> </span>-18,20% <span class=\"_ _66\"> </span>12,82% <span class=\"_ _185\"> </span>-4,62% - Francia <span class=\"_ _17f\"> </span>-23,48% <span class=\"_ _2f\"> </span>14,<span class=\"_ _3\"></span>02% <span class=\"_ _185\"> </span>-6,<span class=\"_ _3\"></span>43% - Penisola Iberica <span class=\"_ _28\"> </span>-1<span class=\"_ _3\"></span>3,61% <span class=\"_ _9e\"> </span>11,40% <span class=\"_ _15d\"> </span>-2,86% - Grecia <span class=\"_ _10b\"> </span>-39<span class=\"_ _3\"></span>,26% <span class=\"_ _2f\"> </span>23,5<span class=\"_ _0\"></span>3% <span class=\"_ _9d\"> </span>-<span class=\"_ _0\"></span>22,95% - Messico <span class=\"_ _181\"> </span>-32,87% <span class=\"_ _66\"> </span>26,51% <span class=\"_ _186\"> </span>-26,72% - Distribuzion<span class=\"_ _0\"></span>e <span class=\"_ _182\"> </span>-20,57% <span class=\"_ _171\"> </span>13,47% <span class=\"_ _b\"> </span>-5,45% - Cosiarma <span class=\"_ _137\"> </span>-29,69% <span class=\"_ _187\"> </span>24,41% <span class=\"_ _66\"> </span>-<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-709": {
   "value": "Informativa per settore<span class=\"_ _254\"> </span> All\u2019interno d<span class=\"_ _0\"></span>el Gruppo possono ess<span class=\"_ _0\"></span>ere distintamente id<span class=\"_ _0\"></span>entificabili diversi setto<span class=\"_ _0\"></span>ri che forniscono un insiem<span class=\"_ _0\"></span>e di<span class=\"_ _254\"> </span> prodotti <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ervizi <span class=\"_ _3f\"></span>om<span class=\"_ _0\"></span>ogenei <span class=\"_ _54\"></span>(settore <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>attivit\u00e0)<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>o <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>forniscono <span class=\"_ _54\"></span>prodotti <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>servizi <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>una <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>eterminata <span class=\"_ _54\"></span>area<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> geografica (setto<span class=\"_ _0\"></span>re geografic<span class=\"_ _0\"></span>o).  In particolare, all\u2019i<span class=\"_ _0\"></span>nterno d<span class=\"_ _0\"></span>el Gruppo Orse<span class=\"_ _0\"></span>ro sono state individua<span class=\"_ _0\"></span>te tre aree di<span class=\"_ _0\"></span> attivit\u00e0:<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">settore <span class=\"_ _55\"> </span>Distribuz<span class=\"_ _0\"></span>ione: <span class=\"_ _55\"> </span>qu<span class=\"_ _0\"></span>esto <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>ettore <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _55\"> </span>ag<span class=\"_ _0\"></span>gregato <span class=\"_ _55\"> </span>di <span class=\"_ _56\"> </span>societ\u00e0 <span class=\"_ _55\"> </span>ded<span class=\"_ _0\"></span>ite <span class=\"_ _55\"> </span>all\u2019im<span class=\"_ _0\"></span>portazione <span class=\"_ _56\"> </span>ed <span class=\"_ _55\"> </span>alla<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>distribuzione dei<span class=\"_ _0\"></span> prodotti ortofrutticoli<span class=\"_ _0\"></span> sui <span class=\"_ _3\"></span>territori<span class=\"_ _0\"></span> di propria competenza<span class=\"_ _0\"></span>. Le societ\u00e0 distributrici del<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Gruppo <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ede <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>rano <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>i m<span class=\"_ _0\"></span>ercati <span class=\"_ _0\"></span>italia<span class=\"_ _0\"></span>ni, <span class=\"_ _0\"></span>francese<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>isola <span class=\"_ _0\"></span>iberica <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> greci alle quali s<span class=\"_ _0\"></span>i aggiunge l<span class=\"_ _0\"></span>\u2019attivit\u00e0 rivolta ess<span class=\"_ _0\"></span>enzialme<span class=\"_ _0\"></span>nte all\u2019export delle<span class=\"_ _0\"></span> societ\u00e0 messican<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">settore <span class=\"_ _4\"></span>Shipping: q<span class=\"_ _3\"></span>uesto <span class=\"_ _3\"></span>settore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>un <span class=\"_ _3\"></span>aggregato <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3\"></span>dedito <span class=\"_ _4\"></span>pri<span class=\"_ _0\"></span>ncipalmente <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>rasporto <span class=\"_ _4\"></span>mar<span class=\"_ _0\"></span>ittimo<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>di banane ed ana<span class=\"_ _0\"></span>nas;<span class=\"_ _254\"> </span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">settore <span class=\"_ _3d\"> </span>H<span class=\"_ _0\"></span>olding <span class=\"_ _55\"> </span>&amp; <span class=\"_ _55\"> </span>Servizi: <span class=\"_ _55\"> </span>rapprese<span class=\"_ _0\"></span>nta <span class=\"_ _55\"> </span>un <span class=\"_ _3d\"> </span>s<span class=\"_ _0\"></span>ettore <span class=\"_ _55\"> </span>residuale <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>compre<span class=\"_ _0\"></span>nde <span class=\"_ _55\"> </span>societ\u00e0 <span class=\"_ _55\"> </span>dedite <span class=\"_ _55\"> </span>alla<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>prestazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>ervizi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>bito <span class=\"_ _0\"></span>doganale, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>setto<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>informatic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>coordinamento <span class=\"_ _3c\"></span>della<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Holding.<span class=\"_ _254\"> </span> In <span class=\"_ _3\"></span>ottemp<span class=\"_ _0\"></span>eranza a <span class=\"_ _3\"></span>quanto disposto dall\u2019IFRS 8 <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> informazioni settoriali vengono fornite <span class=\"_ _3\"></span>al paragrafo dedicato<span class=\"_ _254\"> </span> all\u2019\u201cInformati<span class=\"_ _0\"></span>va di settore\u201d <span class=\"_ _0\"></span>(Nota 22). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-710": {
   "value": "Gestione del rischio finanziario<span class=\"_ _3\"></span> Il principio IFRS 7 richiede<span class=\"_ _0\"></span> informazioni<span class=\"_ _0\"></span> in<span class=\"_ _3\"></span>tegrati<span class=\"_ _0\"></span>ve finalizzate ad appre<span class=\"_ _0\"></span>zzare la significati<span class=\"_ _0\"></span>vit\u00e0 degli strumenti<span class=\"_ _0\"></span> finanziari in <span class=\"_ _3\"></span>relazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lle performance economiche ed <span class=\"_ _3\"></span>alla posizione <span class=\"_ _3\"></span>finanziaria del Gruppo. <span class=\"_ _3\"></span>Questo principio<span class=\"_ _0\"></span> contabile richiede una descrizione degli obiettivi, delle politiche e <span class=\"_ _3\"></span>delle procedure poste in <span class=\"_ _3\"></span>atto dalla Direzione<span class=\"_ _0\"></span> per <span class=\"_ _54\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>diverse <span class=\"_ _5a\"> </span>tipologi<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>rischio <span class=\"_ _5a\"> </span>finanziar<span class=\"_ _0\"></span>io <span class=\"_ _54\"> </span>(<span class=\"_ _0\"></span>liquidit\u00e0, <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>merca<span class=\"_ _0\"></span>to <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>redito) <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _54\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>es<span class=\"_ _0\"></span>posto (cambio, ta<span class=\"_ _0\"></span>sso di i<span class=\"_ _0\"></span>nteresse, <span class=\"_ _0\"></span>bunker). Il <span class=\"_ _0\"></span>Gruppo op<span class=\"_ _0\"></span>era in <span class=\"_ _0\"></span>un settore <span class=\"_ _0\"></span>di commerci<span class=\"_ _0\"></span>o di pro<span class=\"_ _0\"></span>dotti commod<span class=\"_ _0\"></span>ity che \u00e8<span class=\"_ _0\"></span> influenzato <span class=\"_ _3f\"></span>da <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ifferenti <span class=\"_ _3f\"></span>elemen<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>pos<span class=\"_ _0\"></span>sono <span class=\"_ _3f\"></span>avere <span class=\"_ _54\"></span>un <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>mpatto <span class=\"_ _3f\"></span>sull\u2019and<span class=\"_ _0\"></span>amento <span class=\"_ _3f\"></span>economico<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>patrimoniale<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> finanziario <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo. <span class=\"_ _4\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>gestione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>tali <span class=\"_ _3\"></span>fattori <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>effettuata<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attra<span class=\"_ _0\"></span>verso <span class=\"_ _4\"></span>l\u2019ad<span class=\"_ _0\"></span>ozione <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>copertur<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>ovvero p<span class=\"_ _3\"></span>olitic<span class=\"_ _0\"></span>he aziendali vo<span class=\"_ _0\"></span>lte alla mitigazi<span class=\"_ _0\"></span>one degli eventu<span class=\"_ _0\"></span>ali impatti d<span class=\"_ _0\"></span>i tali elementi su<span class=\"_ _0\"></span>i risultati az<span class=\"_ _0\"></span>iendali<span class=\"_ _254\"> </span>I rischi finanzia<span class=\"_ _0\"></span>ri a cui \u00e8 espos<span class=\"_ _0\"></span>to il Gruppo nello <span class=\"_ _0\"></span>svolgimen<span class=\"_ _0\"></span>to della sua attivit\u00e0<span class=\"_ _0\"></span> sono i segu<span class=\"_ _0\"></span>enti: -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rischio liquidit\u00e0, <span class=\"_ _0\"></span>con r<span class=\"_ _0\"></span>iferimento alla<span class=\"_ _0\"></span> disponibili<span class=\"_ _0\"></span>t\u00e0 di r<span class=\"_ _0\"></span>isorse fi<span class=\"_ _0\"></span>nanziarie ed <span class=\"_ _0\"></span>all\u2019acc<span class=\"_ _0\"></span>esso del merc<span class=\"_ _0\"></span>ato de<span class=\"_ _0\"></span>l </span></span>credito; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rischio di mercato, comp<span class=\"_ _0\"></span>rensivo del ri<span class=\"_ _0\"></span>schio di valuta, <span class=\"_ _0\"></span>del rischio di tass<span class=\"_ _0\"></span>o, del rischio d<span class=\"_ _0\"></span>i prezzo; </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rischio di credito, relativo <span class=\"_ _0\"></span>ai rapporti<span class=\"_ _0\"></span>, soprattutto di na<span class=\"_ _0\"></span>tura commerciale<span class=\"_ _0\"></span>, nei confro<span class=\"_ _0\"></span>nti dei clienti. </span></span>I pr<span class=\"_ _0\"></span>incipali s<span class=\"_ _0\"></span>trumenti <span class=\"_ _0\"></span>fina<span class=\"_ _0\"></span>nziari <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span> includ<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>conti <span class=\"_ _0\"></span>correnti<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>deposi<span class=\"_ _0\"></span>ti a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>breve, <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fina<span class=\"_ _0\"></span>nziarie verso  banche <span class=\"_ _50\"> </span>a  breve  e  lungo <span class=\"_ _50\"> </span>termine,<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>debiti  obbliga<span class=\"_ _0\"></span>zionari,  passivit\u00e0  verso  altri <span class=\"_ _50\"> </span>finanziato<span class=\"_ _0\"></span>ri, <span class=\"_ _50\"> </span>stru<span class=\"_ _0\"></span>menti derivati. <span class=\"_ _54\"></span>L\u2019obiettivo <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>quello<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>finanziare <span class=\"_ _54\"></span>l\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3f\"></span>op<span class=\"_ _0\"></span>erativa <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>Grup<span class=\"_ _0\"></span>po. <span class=\"_ _3f\"></span>Oltr<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ci\u00f2, <span class=\"_ _54\"></span>la <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>ha <span class=\"_ _54\"></span>crediti <span class=\"_ _54\"></span>e debiti <span class=\"_ _54\"></span>commerciali<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>deri<span class=\"_ _0\"></span>vanti <span class=\"_ _54\"></span>dalla <span class=\"_ _54\"></span>propria<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _54\"></span>La <span class=\"_ _3f\"></span>g<span class=\"_ _0\"></span>estione <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>fabbisogni <span class=\"_ _54\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>relativi <span class=\"_ _54\"></span>risc<span class=\"_ _0\"></span>hi (principalmente<span class=\"_ _0\"></span> rischi di tasso, rischi di cambio e bunker) \u00e8 svolta a livello di tesoreria central<span class=\"_ _0\"></span>izzata sulla base delle <span class=\"_ _44\"> </span>line<span class=\"_ _0\"></span>e <span class=\"_ _44\"> </span>guida <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>efinite <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _44\"> </span>Responsab<span class=\"_ _0\"></span>ile <span class=\"_ _44\"> </span>Tesor<span class=\"_ _0\"></span>eria <span class=\"_ _44\"> </span>con <span class=\"_ _59\"> </span>il <span class=\"_ _44\"> </span>Diri<span class=\"_ _0\"></span>gente <span class=\"_ _44\"> </span>Pre<span class=\"_ _0\"></span>posto <span class=\"_ _44\"> </span>ed <span class=\"_ _44\"> </span>a<span class=\"_ _0\"></span>pprovate <span class=\"_ _44\"> </span>da<span class=\"_ _0\"></span>gli Amministratori <span class=\"_ _0\"></span>Delegati. Si segna<span class=\"_ _0\"></span>la che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>gi\u00e0 menz<span class=\"_ _0\"></span>ionati <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>monitora<span class=\"_ _0\"></span>ti costante<span class=\"_ _0\"></span>mente, a<span class=\"_ _0\"></span>ttuando <span class=\"_ _0\"></span>azioni a<span class=\"_ _0\"></span>venti <span class=\"_ _0\"></span>l\u2019obiettivo d<span class=\"_ _0\"></span>i fronteggiare <span class=\"_ _0\"></span>e contenere i<span class=\"_ _0\"></span> potenziali e<span class=\"_ _0\"></span>ffetti negativi <span class=\"_ _0\"></span>mediante l\u2019ut<span class=\"_ _0\"></span>ilizzo di appro<span class=\"_ _0\"></span>priate politic<span class=\"_ _0\"></span>he, ed in gener<span class=\"_ _0\"></span>ale laddove rite<span class=\"_ _0\"></span>nuto necessa<span class=\"_ _0\"></span>rio, <span class=\"_ _0\"></span>anche media<span class=\"_ _0\"></span>nte ap<span class=\"_ _0\"></span>positi strum<span class=\"_ _0\"></span>enti di co<span class=\"_ _0\"></span>pertura. Nell<span class=\"_ _0\"></span>a presen<span class=\"_ _0\"></span>te sezione <span class=\"_ _0\"></span>vengono<span class=\"_ _0\"></span> fornite <span class=\"_ _55\"> </span>i<span class=\"_ _3\"></span>nforma<span class=\"_ _0\"></span>zioni <span class=\"_ _3d\"> </span>quali<span class=\"_ _0\"></span>tative <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>quantitati<span class=\"_ _0\"></span>ve <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ri<span class=\"_ _0\"></span>ferimento <span class=\"_ _55\"> </span>sull\u2019incidenza <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>tali<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>rischi <span class=\"_ _3d\"> </span>s<span class=\"_ _0\"></span>ul <span class=\"_ _3d\"> </span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span> completamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>indicato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>posita <span class=\"_ _3c\"></span>sezion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lazione <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>stione. <span class=\"_ _3c\"></span>I <span class=\"_ _3c\"></span>dati <span class=\"_ _3c\"></span>quantita<span class=\"_ _0\"></span>tivi <span class=\"_ _3c\"></span>di seguito <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>portati <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>rivest<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>valenza<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>previsiona<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non <span class=\"_ _0\"></span>posson<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>compl<span class=\"_ _0\"></span>etamente <span class=\"_ _3c\"></span>riflettere <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>compless<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>e le reazioni correla<span class=\"_ _0\"></span>te dei merc<span class=\"_ _0\"></span>ati che possono deri<span class=\"_ _0\"></span>vare da ogni cambia<span class=\"_ _0\"></span>mento ipot<span class=\"_ _0\"></span>izzato. Rischio di liq<span class=\"_ _0\"></span>uidit\u00e0  Il <span class=\"_ _4\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _4\"></span>gestisce <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>nell\u2019ottica<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>gar<span class=\"_ _0\"></span>antire, <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>consolidato, la <span class=\"_ _4\"></span>presenza <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>una <span class=\"_ _3\"></span>struttura<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> del <span class=\"_ _3f\"></span>passivo <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>quilibrio <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omposizione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ell\u2019attivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>bilancio<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>fin<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>ma<span class=\"_ _0\"></span>ntenere <span class=\"_ _3f\"></span>un\u2019e<span class=\"_ _0\"></span>levata <span class=\"_ _3f\"></span>solidit\u00e0<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> patrimoniale<span class=\"_ _0\"></span>. Le <span class=\"_ _0\"></span>line<span class=\"_ _0\"></span>e di <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>ito, an<span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>negoziate <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Gruppo, <span class=\"_ _0\"></span>vengono <span class=\"_ _3c\"></span>concesse <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>singola<span class=\"_ _254\"> </span> societ\u00e0. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po ha<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>finanziato <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>propri <span class=\"_ _0\"></span>inves<span class=\"_ _0\"></span>timenti <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>linee <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>credito <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>medio-lun<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> garantiscono <span class=\"_ _54\"></span>una <span class=\"_ _54\"></span>posizione<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>liquidit\u00e0 <span class=\"_ _54\"></span>idonea <span class=\"_ _54\"></span>all\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>aratteristica. <span class=\"_ _54\"></span>Vi <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>am<span class=\"_ _0\"></span>pi <span class=\"_ _3f\"></span>spazi <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>utilizzo <span class=\"_ _54\"></span>delle<span class=\"_ _254\"> </span> linee di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>commercial<span class=\"_ _0\"></span>i di bre<span class=\"_ _0\"></span>ve termi<span class=\"_ _0\"></span>ne in c<span class=\"_ _0\"></span>aso di <span class=\"_ _0\"></span>necessit\u00e0 <span class=\"_ _0\"></span>di capita<span class=\"_ _0\"></span>le circola<span class=\"_ _0\"></span>nte commerc<span class=\"_ _0\"></span>iale conne<span class=\"_ _0\"></span>sse<span class=\"_ _254\"> </span> alla crescita<span class=\"_ _0\"></span> e allo sviluppo <span class=\"_ _0\"></span>organico.<span class=\"_ _254\"> </span> Si segnala, inoltre, che il Gruppo opera in un <span class=\"_ _3\"></span>settore relativament<span class=\"_ _0\"></span>e protetto dal punto di vista della <span class=\"_ _3\"></span>liquidit\u00e0 in<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> quanto <span class=\"_ _0\"></span>esiste <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>specifica <span class=\"_ _0\"></span>regola<span class=\"_ _0\"></span>mentazione <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ropea <span class=\"_ _0\"></span>(art. <span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>D.L.198/20<span class=\"_ _0\"></span>21) <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>impone <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dei beni <span class=\"_ _0\"></span>deperibili a<span class=\"_ _0\"></span>vvenga<span class=\"_ _0\"></span>no nel <span class=\"_ _0\"></span>termine mass<span class=\"_ _0\"></span>imo de<span class=\"_ _0\"></span>i 30 gior<span class=\"_ _0\"></span>ni dal <span class=\"_ _0\"></span>termine del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>di cons<span class=\"_ _0\"></span>egna. Ques<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span> comporta <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5b\"> </span>le <span class=\"_ _50\"> </span>tempist<span class=\"_ _0\"></span>iche <span class=\"_ _5b\"> </span>di <span class=\"_ _50\"> </span>incasso <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _5b\"> </span>sia<span class=\"_ _0\"></span>no <span class=\"_ _5b\"> </span>relati<span class=\"_ _0\"></span>vamente <span class=\"_ _5b\"> </span>bre<span class=\"_ _0\"></span>vi <span class=\"_ _5b\"> </span>proprio  in <span class=\"_ _5a\"> </span>fu<span class=\"_ _0\"></span>nzione <span class=\"_ _50\"> </span>della<span class=\"_ _254\"> </span> tipologia di be<span class=\"_ _0\"></span>ne commerci<span class=\"_ _0\"></span>alizzato. Se a<span class=\"_ _0\"></span> ci\u00f2 si unisc<span class=\"_ _0\"></span>e il fatto c<span class=\"_ _0\"></span>he le rimanenz<span class=\"_ _0\"></span>e hanno ind<span class=\"_ _0\"></span>ici di rotaz<span class=\"_ _0\"></span>ione molto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> rapidi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>comun<span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>mediam<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>2 <span class=\"_ _0\"></span>settiman<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>evince <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>ciclo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _0\"></span>circola<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>virtuo<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> non <span class=\"_ _0\"></span>comporta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rischi <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>quidit\u00e0 <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>contesto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>normale <span class=\"_ _3c\"></span>operativit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>to. <span class=\"_ _0\"></span>Inoltr<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>parti<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>dal <span class=\"_ _3c\"></span>mese<span class=\"_ _254\"> </span> di <span class=\"_ _3c\"></span>giugno <span class=\"_ _3c\"></span>2021 <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _3c\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>attivato <span class=\"_ _3c\"></span>una <span class=\"_ _3c\"></span>policy <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prima<span class=\"_ _0\"></span>rio <span class=\"_ _0\"></span>istituto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ancario <span class=\"_ _3f\"></span>per <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliore <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d<span class=\"_ _254\"> </span> elastica gestion<span class=\"_ _0\"></span>e del propri<span class=\"_ _0\"></span>o working capital.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span><span class=\"fc3\"> </span>Nella <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>bella <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>eguente <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span>sposta <span class=\"_ _5b\"> </span>un<span class=\"_ _0\"></span>\u2019analisi <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>sca<span class=\"_ _0\"></span>denze, <span class=\"_ _5b\"> </span>basata<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sugli <span class=\"_ _5b\"> </span>ob<span class=\"_ _0\"></span>blighi <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ontrattuali <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>rimbors<span class=\"_ _0\"></span>o,<span class=\"_ _254\"> </span> relativa ai d<span class=\"_ _0\"></span>ebiti finanziari, <span class=\"_ _0\"></span>commerciali, f<span class=\"_ _0\"></span>iscali ed altri <span class=\"_ _0\"></span>debiti in essere al 31 d<span class=\"_ _0\"></span>icembre 2023<span class=\"_ _0\"></span>. Valori in migliaia \u20ac Saldo al  31 dicembre 2023 Entro 1 anno 1 - 5 anni Oltre 5 anni Debiti obbligazionari <span class=\"_ _188\"> </span><span class=\"ff5 fc4\">25.000  <span class=\"_ _4d\"> </span></span>5.000  <span class=\"_ _51\"> </span>20.000  <span class=\"_ _a6\"> </span>-  Debiti verso banche a medio-lungo termine  (Non corrente/corrente) 103.617  <span class=\"_ _14c\"> </span><span class=\"ff1 fc0\">23.948  <span class=\"_ _161\"> </span>78.348  <span class=\"_ _a5\"> </span>1.322  </span>Debiti verso altri finanziatori a medio-lungo termine  (Non corrente/corrente) 1.425  <span class=\"_ _32\"> </span><span class=\"ff1 fc0\">7<span class=\"_ _0\"></span>99  <span class=\"_ _a4\"> </span>626 <span class=\"_ _0\"></span> <span class=\"_ _f8\"> </span>-  </span>Debiti verso altri finanziatori a medio-lungo termine  (Non corrente/corrente) IFRS 16 60.759  <span class=\"_ _42\"> </span><span class=\"ff1 fc0\">12.855  <span class=\"_ _40\"> </span>26.119 <span class=\"_ _0\"></span> <span class=\"_ _43\"> </span>21.785<span class=\"_ _0\"></span>  </span>Passivit\u00e0 per strumenti derivati di copertura  (Non corrente/corrente) 1.232  <span class=\"_ _32\"> </span><span class=\"ff1 fc0\">1.057  <span class=\"_ _f7\"> </span>175  <span class=\"_ _e5\"> </span>-  </span>Debiti verso banche a breve termine <span class=\"_ _19\"> </span><span class=\"ff5 fc4\">2.548  <span class=\"_ _b2\"> </span></span>2.548  <span class=\"_ _189\"> </span>-  <span class=\"_ _14d\"> </span>-  Debiti verso altri finanziatori a breve termine <span class=\"_ _185\"> </span><span class=\"ff5 fc4\">511  <span class=\"_ _c7\"> </span></span>511  <span class=\"_ _ef\"> </span>-  <span class=\"_ _14d\"> </span>-  Debiti per saldo prezzo su acquisizioni  (Non corrente/corrente) 23.574  <span class=\"_ _41\"> </span><span class=\"ff1 fc0\">5.858  <span class=\"_ _49\"> </span>17<span class=\"_ _0\"></span>.716  <span class=\"_ _10d\"> </span>-  </span>Altre passivit\u00e0 non correnti <span class=\"_ _68\"> </span><span class=\"ff5 fc4\">548  <span class=\"_ _110\"> </span></span>-  <span class=\"_ _14d\"> </span>548  <span class=\"_ _a4\"> </span>-  Debiti commerciali <span class=\"_ _8c\"> </span><span class=\"ff5 fc4\">159.973  <span class=\"_ _f7\"> </span></span>159.973  <span class=\"_ _6d\"> </span>-  <span class=\"_ _14d\"> </span>-  Passivit\u00e0 fiscali <span class=\"_ _12b\"> </span><span class=\"ff5 fc4\">6.81<span class=\"_ _0\"></span>5  <span class=\"_ _75\"> </span></span>6.815  <span class=\"_ _4a\"> </span>-  <span class=\"_ _14d\"> </span>-  Altre passivit\u00e0 correnti <span class=\"_ _125\"> </span><span class=\"ff5 fc4\">27.879  <span class=\"_ _48\"> </span></span>27.879  <span class=\"_ _11b\"> </span>-  <span class=\"_ _14d\"> </span>-  Passivit\u00e0 Non correnti/correnti<span class=\"_ _0\"></span> al 31.12.2023 <span class=\"_ _31\"> </span>413.881  <span class=\"_ _f7\"> </span>247.243  <span class=\"_ _5e\"> </span>143.531  <span class=\"_ _16a\"> </span>23.107  Si  segnala <span class=\"_ _50\"> </span>che <span class=\"_ _50\"> </span>tutti  gli <span class=\"_ _5b\"> </span>im<span class=\"_ _0\"></span>porti <span class=\"_ _50\"> </span>indicati  nella  tabella <span class=\"_ _50\"> </span>sovrastante,  rappresentano<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>i  v<span class=\"_ _3\"></span>alori  determinati  con riferimento <span class=\"_ _0\"></span>alle residue <span class=\"_ _0\"></span>scadenze <span class=\"_ _0\"></span>contrattua<span class=\"_ _0\"></span>li. Il Gruppo <span class=\"_ _0\"></span>prevede d<span class=\"_ _0\"></span>i far fronte <span class=\"_ _0\"></span>ai sud<span class=\"_ _0\"></span>detti impe<span class=\"_ _0\"></span>gni attrave<span class=\"_ _0\"></span>rso i flussi di cassa d<span class=\"_ _0\"></span>ella gestion<span class=\"_ _0\"></span>e operativa.<span class=\"_ _254\"> </span>Rischio di c<span class=\"_ _0\"></span>ambio valutario<span class=\"_ _0\"></span>  Il <span class=\"_ _4\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>es<span class=\"_ _0\"></span>posto <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fluttuaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"></span>nei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tassi <span class=\"_ _3\"></span>di cam<span class=\"_ _3\"></span>bio <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>valut<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>(in<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>part<span class=\"_ _0\"></span>icolare <span class=\"_ _3\"></span>dollaro <span class=\"_ _3\"></span>USA) <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>verse da <span class=\"_ _54\"></span>quella<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onto <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>cui <span class=\"_ _54\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>espresse <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"></span>transa<span class=\"_ _0\"></span>zioni <span class=\"_ _5a\"> </span>commerciali <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>finanz<span class=\"_ _0\"></span>iarie. <span class=\"_ _5a\"> </span>In <span class=\"_ _54\"></span>particolare<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>nel <span class=\"_ _54\"> </span>sett<span class=\"_ _0\"></span>ore Distribuzione <span class=\"_ _5b\"> </span>acquista <span class=\"_ _5b\"> </span>parte<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>della <span class=\"_ _5a\"> </span>merce<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>(frutta) <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>doll<span class=\"_ _0\"></span>aro <span class=\"_ _5a\"> </span>USA, <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>poi <span class=\"_ _5a\"> </span>importa<span class=\"_ _0\"></span>rla <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>ealizzare <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span> vendite in valuta euro nei merca<span class=\"_ _0\"></span>ti Sud Europei. Per contro, nel settore Shippin<span class=\"_ _0\"></span>g, i <span class=\"_ _3\"></span>ricavi denomina<span class=\"_ _0\"></span>ti in dollaro USA <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>maggiori <span class=\"_ _0\"></span>dei c<span class=\"_ _0\"></span>osti <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>ci\u00f2 <span class=\"_ _0\"></span>limitando <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>la b<span class=\"_ _0\"></span>ilancia <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>aria del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>che risulta in ogni c<span class=\"_ _0\"></span>aso esposta <span class=\"_ _0\"></span>al Dollaro US<span class=\"_ _0\"></span>A, fisiologicamente<span class=\"_ _0\"></span>. Nel corso dell\u2019<span class=\"_ _0\"></span>ultimo tr<span class=\"_ _0\"></span>iennio sempre pi\u00f9 cate<span class=\"_ _0\"></span>ne GDO <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Europa <span class=\"_ _0\"></span>hanno<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ominciato <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>chied<span class=\"_ _0\"></span>ere p<span class=\"_ _0\"></span>rezzi <span class=\"_ _0\"></span>fissi <span class=\"_ _0\"></span>annual<span class=\"_ _0\"></span>i su<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>ase a<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prodotto<span class=\"_ _0\"></span> ba<span class=\"_ _0\"></span>nane, uno<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei principali prodotti <span class=\"_ _4\"></span>comm<span class=\"_ _0\"></span>ercializ<span class=\"_ _0\"></span>zati <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>Gruppo <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>uno<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>poc<span class=\"_ _0\"></span>hi <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _3\"></span>acquistati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a prezzo <span class=\"_ _4\"></span>fermo in <span class=\"_ _4\"></span>USD.<span class=\"_ _0\"></span> Il Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>adottato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>strategia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>medio-lungo<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ermine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>diminuzion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>peso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>prodotto<span class=\"_ _0\"></span> ba<span class=\"_ _0\"></span>nana <span class=\"_ _0\"></span>sul paniere <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>prodotti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>comm<span class=\"_ _0\"></span>ercializzati <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>Gruppo. <span class=\"_ _3f\"></span>In <span class=\"_ _3f\"></span>aggiunta <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>ci\u00f2<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>prese<span class=\"_ _0\"></span>nza <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>prezzi <span class=\"_ _3f\"></span>fissi <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>vendita<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>in euro <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>perc<span class=\"_ _0\"></span>i\u00f2 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _3c\"></span>cambio, <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _3f\"></span>ha <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>plementato <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trategia <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _3c\"></span>opera<span class=\"_ _0\"></span>ndo <span class=\"_ _3c\"></span>acquisti <span class=\"_ _3f\"></span>a termine m<span class=\"_ _0\"></span>entre per la resta<span class=\"_ _0\"></span>nte parte d<span class=\"_ _0\"></span>elle vendite<span class=\"_ _0\"></span>, non assoggettata a<span class=\"_ _0\"></span> prezzi di <span class=\"_ _0\"></span>vendita prefissati<span class=\"_ _0\"></span>, ha deciso d<span class=\"_ _0\"></span>i non ad<span class=\"_ _0\"></span>ottare strum<span class=\"_ _0\"></span>enti di<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>pertura <span class=\"_ _0\"></span>in quanto <span class=\"_ _0\"></span>la def<span class=\"_ _0\"></span>inizione d<span class=\"_ _0\"></span>ei prezz<span class=\"_ _0\"></span>i di <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>in euro<span class=\"_ _0\"></span> avvi<span class=\"_ _0\"></span>ene ogni <span class=\"_ _0\"></span>giorno ovvero <span class=\"_ _4\"></span>ogni<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>settimana <span class=\"_ _3\"></span>con <span class=\"_ _4\"></span>i clienti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ci\u00f2 <span class=\"_ _3\"></span>consente <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>diluire<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>man<span class=\"_ _0\"></span>iera <span class=\"_ _4\"></span>si<span class=\"_ _0\"></span>gnificativa <span class=\"_ _4\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>eventuali <span class=\"_ _3\"></span>effetti <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivanti dalla <span class=\"_ _5a\"> </span>flut<span class=\"_ _0\"></span>tuazione <span class=\"_ _5a\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tassi <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>camb<span class=\"_ _0\"></span>io <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>mantenere<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>flessibilit\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>elemento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>fonda<span class=\"_ _0\"></span>mentale <span class=\"_ _5a\"> </span>nel <span class=\"_ _5b\"> </span>settore <span class=\"_ _5b\"> </span>della commerciali<span class=\"_ _0\"></span>zzazione <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>odotti <span class=\"_ _54\"></span>ortofrutticoli. <span class=\"_ _54\"> </span>Il <span class=\"_ _54\"> </span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>vendite <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>prezz<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>efinito, ritiene che ta<span class=\"_ _0\"></span>le modalit\u00e0 o<span class=\"_ _0\"></span>perativa risulti<span class=\"_ _0\"></span> essere coeren<span class=\"_ _0\"></span>te con le dina<span class=\"_ _0\"></span>miche com<span class=\"_ _0\"></span>merciali del settor<span class=\"_ _0\"></span>e e sia la p<span class=\"_ _0\"></span>i\u00f9 consona al fine d<span class=\"_ _0\"></span>i minimizz<span class=\"_ _0\"></span>are l\u2019impatto d<span class=\"_ _0\"></span>ella fluttuaz<span class=\"_ _0\"></span>ione del tasso di cambi<span class=\"_ _0\"></span>o Euro/<span class=\"_ _0\"></span>USD. Rischio di t<span class=\"_ _0\"></span>asso di interes<span class=\"_ _0\"></span>se  Il Gruppo <span class=\"_ _0\"></span>finanzia <span class=\"_ _0\"></span>i propr<span class=\"_ _0\"></span>i investi<span class=\"_ _0\"></span>menti di <span class=\"_ _0\"></span>medio-lungo<span class=\"_ _0\"></span> termin<span class=\"_ _0\"></span>e ed il <span class=\"_ _0\"></span>proprio <span class=\"_ _0\"></span>capitale c<span class=\"_ _0\"></span>ircolante c<span class=\"_ _0\"></span>ommerciale anche <span class=\"_ _3c\"></span>attrave<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>l\u2019ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>str<span class=\"_ _0\"></span>umenti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cred<span class=\"_ _0\"></span>ito. <span class=\"_ _0\"></span>Il <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3c\"></span>utilizza<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _3c\"></span>linee <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edio termine <span class=\"_ _56\"> </span>in <span class=\"_ _55\"> </span>euro, <span class=\"_ _56\"> </span>parte <span class=\"_ _56\"> </span>delle <span class=\"_ _56\"> </span>q<span class=\"_ _3\"></span>uali <span class=\"_ _56\"> </span>a <span class=\"_ _55\"> </span>tasso <span class=\"_ _56\"> </span>fisso <span class=\"_ _56\"> </span>e <span class=\"_ _55\"> </span>parte<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>a <span class=\"_ _56\"> </span>tasso <span class=\"_ _55\"> </span>va<span class=\"_ _0\"></span>riabile, <span class=\"_ _56\"> </span>sulle <span class=\"_ _56\"> </span>principali <span class=\"_ _56\"> </span>delle <span class=\"_ _55\"> </span>qual<span class=\"_ _0\"></span>i (Finanziamento  in  Pool  2<span class=\"_ _3\"></span>022-2028  di <span class=\"_ _50\"> </span>originari  euro  90 <span class=\"_ _50\"> </span>milioni  e <span class=\"_ _5b\"> </span>Fina<span class=\"_ _0\"></span>nziamento  in <span class=\"_ _50\"> </span>Pool  2020-2029  di <div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs47d\">originari <span class=\"_ _5b\"> </span>15  milioni <span class=\"_ _5b\"> </span>oltre <span class=\"_ _50\"> </span>a <span class=\"_ _5b\"> </span>finan<span class=\"_ _0\"></span>ziamento <span class=\"_ _50\"> </span>Credit-Agri<span class=\"_ _0\"></span>cole <span class=\"_ _5b\"> </span>2021-<span class=\"_ _0\"></span>2027 <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _5b\"> </span>5,<span class=\"_ _0\"></span>5 <span class=\"_ _5b\"> </span>milion<span class=\"_ _0\"></span>i) <span class=\"_ _5a\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>stata  attivata </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs47e\">opportuna  cop<span class=\"_ _0\"></span>ertura  parz<span class=\"_ _0\"></span>iale <span class=\"_ _3d\"> </span>IRS  pla<span class=\"_ _0\"></span>in  vanilla <span class=\"_ _3d\"> </span>al  fi<span class=\"_ _0\"></span>ne  di  mit<span class=\"_ _0\"></span>igare  il <span class=\"_ _3d\"> </span>rischio <span class=\"_ _3d\"> </span>di  flu<span class=\"_ _0\"></span>ttuazione  d<span class=\"_ _0\"></span>ei  tassi  d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs47f\">riferimento<span class=\"_ _0\"></span> (eur<span class=\"_ _0\"></span>ibor) n<span class=\"_ _0\"></span>el t<span class=\"_ _0\"></span>empo <span class=\"_ _0\"></span>ovvero<span class=\"_ _0\"></span> nel<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>so de<span class=\"_ _0\"></span>ll\u2019unico <span class=\"_ _3c\"></span>prestito <span class=\"_ _0\"></span>obbligaz<span class=\"_ _0\"></span>ionario <span class=\"_ _0\"></span>emesso <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>optato <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> una<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs480\">struttura<span class=\"_ _0\"></span> interamente a<span class=\"_ _0\"></span> tasso fisso. A<span class=\"_ _0\"></span>l 31 dicembre <span class=\"_ _0\"></span>2023 gli<span class=\"_ _0\"></span> strumenti di<span class=\"_ _0\"></span> copertura<span class=\"_ _0\"></span> del rischio variaz<span class=\"_ _0\"></span>ione tassi<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs481\">di interesse copron<span class=\"_ _0\"></span>o il 45,2% dei finanziamenti<span class=\"_ _0\"></span> bancari a medio-lungo<span class=\"_ _0\"></span> termine a tasso variab<span class=\"_ _0\"></span>ile, cos\u00ec che circa </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs482\">il <span class=\"_ _5a\"> </span>59,7% <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ell\u2019intero <span class=\"_ _5b\"> </span>indebit<span class=\"_ _0\"></span>amento <span class=\"_ _5a\"> </span>b<span class=\"_ _0\"></span>ancario <span class=\"_ _5b\"> </span>ed <span class=\"_ _5b\"> </span>obblig<span class=\"_ _0\"></span>azionario <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>med<span class=\"_ _0\"></span>io-lungo <span class=\"_ _5a\"> </span>t<span class=\"_ _0\"></span>ermine <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>ri<span class=\"_ _0\"></span>sulta </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs483\">espresso <span class=\"_ _0\"></span>a tasso<span class=\"_ _0\"></span> fisso.<span class=\"_ _0\"></span> Si <span class=\"_ _0\"></span>sotto<span class=\"_ _0\"></span>linea che, <span class=\"_ _0\"></span>a g<span class=\"_ _0\"></span>iudizio d<span class=\"_ _0\"></span>el Grup<span class=\"_ _0\"></span>po, tali <span class=\"_ _0\"></span>scelte <span class=\"_ _0\"></span>risultino <span class=\"_ _0\"></span>essere molt<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>premianti a<span class=\"_ _0\"></span>lla </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs484\">luce dell\u2019avvenuto<span class=\"_ _0\"></span> incremento<span class=\"_ _0\"></span> dei tassi di rifer<span class=\"_ _0\"></span>imento in Euro<span class=\"_ _0\"></span>pa.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs485\">Si <span class=\"_ _0\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>sono <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>vigore <span class=\"_ _0\"></span>due <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>hedgin<span class=\"_ _0\"></span>g <span class=\"_ _0\"></span>sottos<span class=\"_ _0\"></span>critti <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs486\">due <span class=\"_ _0\"></span>banc<span class=\"_ _0\"></span>he ai <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ensi <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Contra<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ool <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>contengono <span class=\"_ _3c\"></span>una <span class=\"_ _0\"></span>cla<span class=\"_ _0\"></span>usola <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cross <span class=\"_ _3c\"></span>default <span class=\"_ _0\"></span>che </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs487\">legittima la r<span class=\"_ _0\"></span>elativa banca a<span class=\"_ _0\"></span> risolvere e/o receder<span class=\"_ _0\"></span>e (a seconda<span class=\"_ _0\"></span> del caso) il relativo c<span class=\"_ _0\"></span>ontratto d<span class=\"_ _0\"></span>i hedging, in caso </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs488\">di <span class=\"_ _0\"></span>inade<span class=\"_ _0\"></span>mpimenti <span class=\"_ _3c\"></span>rilevanti <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrollate, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrolla<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>e/o <span class=\"_ _3c\"></span>soggette <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>comune <span class=\"_ _3c\"></span>controll<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>intendend<span class=\"_ _0\"></span>osi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs489\">per controllo il <span class=\"_ _0\"></span>possesso del<span class=\"_ _0\"></span>la maggioranza de<span class=\"_ _0\"></span>i voti. </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs48a\">Sensitivity <span class=\"_ _0\"></span>analysis sui t<span class=\"_ _0\"></span>assi di interess<span class=\"_ _0\"></span>e  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48b\">Nel <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _3f\"></span>dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>pos<span class=\"_ _0\"></span>izione <span class=\"_ _3f\"></span>finanzia<span class=\"_ _0\"></span>ria <span class=\"_ _3f\"></span>netta <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>aum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>67.379 <span class=\"_ _3f\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>uro </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48c\">127.842 migliaia, di cui la comp<span class=\"_ _3\"></span>onente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>iscritta secondo<span class=\"_ _0\"></span> il pr<span class=\"_ _3\"></span>incipio IFRS 16 \u00e8 p<span class=\"_ _3\"></span>ari ad euro 60.759 migliaia. Qui </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48d\">di seguito <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>riporta il <span class=\"_ _3\"></span>rapporto<span class=\"_ _0\"></span> tra <span class=\"_ _4\"></span>Indebita<span class=\"_ _0\"></span>mento e <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>atrimonio netto al <span class=\"_ _3\"></span>31 dicembre <span class=\"_ _3\"></span>2023 e <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>1 dicembre <span class=\"_ _3\"></span>2022.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48e\">Si segnala <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _3\"></span>i covenant <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>esistenti sul bond <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sui f<span class=\"_ _3\"></span>inanziam<span class=\"_ _0\"></span>enti in<span class=\"_ _3\"></span> Pool <span class=\"_ _3\"></span>debbano essere conteggiati, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48f\">come pr<span class=\"_ _0\"></span>evisto da<span class=\"_ _0\"></span>i relativi<span class=\"_ _0\"></span> contratti<span class=\"_ _0\"></span>, su una<span class=\"_ _0\"></span> posiz<span class=\"_ _0\"></span>ione fi<span class=\"_ _0\"></span>nanziaria ne<span class=\"_ _0\"></span>tta che<span class=\"_ _0\"></span> escluda <span class=\"_ _0\"></span>l\u2019applicazio<span class=\"_ _0\"></span>ne del <span class=\"_ _0\"></span>principio<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs490\">IFRS 16 per tutt<span class=\"_ _0\"></span>a la durata<span class=\"_ _0\"></span> dei medesimi fina<span class=\"_ _0\"></span>nziamenti. <span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs491\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022 </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs492\">Indebitamento finanziario netto <span class=\"_ _18a\"> </span>127.842  <span class=\"_ _22\"> </span>67.379  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs493\">Patrimonio netto <span class=\"_ _144\"> </span>238.523  <span class=\"_ _1b\"> </span>201.483  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs494\">Rapporto <span class=\"_ _18b\"> </span>0,54  <span class=\"_ _1f\"> </span>0<span class=\"_ _0\"></span>,33  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs495\">Raffronto indicato<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>i senza eff<span class=\"_ _0\"></span>etto IFRS 16 <span class=\"_ _2a\"> </span>  <span class=\"_ _91\"> </span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs496\">Indebitamento finanziario netto <span class=\"_ _18a\"> </span>67.083  <span class=\"_ _25\"> </span>25.805  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs497\">Patrimonio netto <span class=\"_ _144\"> </span>239.115  <span class=\"_ _3a\"> </span>202.120  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs498\">Rapporto <span class=\"_ _18b\"> </span>0,28  <span class=\"_ _1f\"> </span>0,13  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs499\">La <span class=\"_ _3d\"> </span>ta<span class=\"_ _0\"></span>bella <span class=\"_ _55\"> </span>seguente <span class=\"_ _3d\"> </span>illustr<span class=\"_ _0\"></span>a <span class=\"_ _3d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>diminuita<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>incidenz<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>nel <span class=\"_ _3d\"> </span>periodo <span class=\"_ _55\"> </span>dell\u2019indebitam<span class=\"_ _0\"></span>ento <span class=\"_ _55\"> </span>a <span class=\"_ _3d\"> </span>tasso <span class=\"_ _55\"> </span>fisso <span class=\"_ _3d\"> </span>ovvero </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs203\">l\u2019indebitamento <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>tass<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>variabile<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>coperto <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derivato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IRS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>via <span class=\"_ _3c\"></span>dell\u2019accens<span class=\"_ _0\"></span>ione <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>nuovo <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziame<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>in </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs49a\">Pool <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>Orsero <span class=\"_ _54\"></span>da <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>lioni <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _3f\"></span>qua<span class=\"_ _0\"></span>le <span class=\"_ _54\"></span>l\u2019incidenz<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>della <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>opertura,<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>risulta<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>proporzional<span class=\"_ _0\"></span>mente <span class=\"_ _54\"></span>minore. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs205\">Viene <span class=\"_ _4\"></span>an<span class=\"_ _0\"></span>che <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>dicata <span class=\"_ _4\"></span>l\u2019i<span class=\"_ _0\"></span>ncidenza <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>indebitamento sul <span class=\"_ _4\"></span>totale <span class=\"_ _3\"></span>indebitamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>\u201coneros<span class=\"_ _0\"></span>o\u201d <span class=\"_ _4\"></span>intend<span class=\"_ _0\"></span>endosi <span class=\"_ _3\"></span>come </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs49b\">tale <span class=\"_ _5f\"> </span>quello <span class=\"_ _5f\"> </span>rappresentato <span class=\"_ _5f\"> </span>oltre <span class=\"_ _5f\"> </span>che <span class=\"_ _5f\"> </span>dal <span class=\"_ _5f\"> </span>debito <span class=\"_ _5f\"> </span>b<span class=\"_ _3\"></span>ancario <span class=\"_ _5f\"> </span>e <span class=\"_ _5f\"> </span>dal <span class=\"_ _5f\"> </span>prestito <span class=\"_ _5c\"> </span>o<span class=\"_ _0\"></span>bbligaziona<span class=\"_ _0\"></span>rio <span class=\"_ _5c\"> </span>a<span class=\"_ _0\"></span>nche <span class=\"_ _5f\"> </span>(i) </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs49c\">dall\u2019indeb<span class=\"_ _0\"></span>itamento <span class=\"_ _3f\"></span>banca<span class=\"_ _0\"></span>rio <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>breve<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>term<span class=\"_ _0\"></span>ine, <span class=\"_ _3f\"></span>(ii) <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ai <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>leasing<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>(ii<span class=\"_ _0\"></span>i) <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>factoring,<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>tutti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs208\">essenzialmente <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>vari<span class=\"_ _0\"></span>abile. <span class=\"_ _0\"></span>Rispetto <span class=\"_ _0\"></span>all\u2019<span class=\"_ _0\"></span>indebitamento <span class=\"_ _3c\"></span>finanziario <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>rdo <span class=\"_ _0\"></span>come <span class=\"_ _3c\"></span>rappresentato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>bilancio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs49d\">rimangono <span class=\"_ _3f\"></span>esclus<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>i <span class=\"_ _3f\"></span>debiti <span class=\"_ _54\"></span>\u201cnon <span class=\"_ _3c\"></span>frut<span class=\"_ _0\"></span>tiferi\u201d <span class=\"_ _3f\"></span>quali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>pos<span class=\"_ _0\"></span>izioni <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k-to <span class=\"_ _3f\"></span>market <span class=\"_ _3f\"></span>sui <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>erivati, <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quote <span class=\"_ _3f\"></span>prezzo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs20a\">pagare sulle a<span class=\"_ _0\"></span>cquisizioni effe<span class=\"_ _0\"></span>ttuate ed i debiti le<span class=\"_ _0\"></span>gati all\u2019a<span class=\"_ _0\"></span>pplicazione del pr<span class=\"_ _0\"></span>incipio IFR<span class=\"_ _0\"></span>S 16<span class=\"_ _254\"> </span><span class=\"ff5\">.  </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs49f\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022 </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs4a0\">Totale indebitamento <span class=\"_ _0\"></span>banche/bond a medio-lungo </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs4a1\">termine (A) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs4a2\">128.617  <span class=\"_ _15d\"> </span>86.643  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4a3\">di cui a tasso fisso <span class=\"_ _c\"> </span>76.801  <span class=\"_ _15\"> </span>57.440  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4a4\">Incidenza % - tasso fisso <span class=\"_ _20\"> </span>59,7% <span class=\"_ _7b\"> </span>6<span class=\"_ _3\"></span>6,3% </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4a5\">di cui a tasso variabile <span class=\"_ _d5\"> </span>51.816  <span class=\"_ _b5\"> </span>29.203  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4a6\">Incidenza % - tasso variabile <span class=\"_ _18c\"> </span>40,3% <span class=\"_ _8e\"> </span>33,7% </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs4a7\">Totale indebitamento <span class=\"_ _0\"></span>oneroso altro (B) <span class=\"_ _d7\"> </span>4.484  <span class=\"_ _15\"> </span>7.348  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs4a8\">Totale indebitamento <span class=\"_ _0\"></span>oneroso (A+B) <span class=\"_ _65\"> </span>133.101  <span class=\"_ _1d\"> </span>93.991  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4a9\">Incidenza % - tasso fisso <span class=\"_ _20\"> </span>57,7% <span class=\"_ _33\"> </span>61,1% </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4aa\">Incidenza % - tasso variabile <span class=\"_ _18c\"> </span>42,3% <span class=\"_ _f\"> </span>38,9<span class=\"_ _3\"></span>% </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ab\">Al <span class=\"_ _3c\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>monte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>indebitament<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>oneroso <span class=\"_ _3c\"></span>diminuisce <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>circa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>milioni <span class=\"_ _3c\"></span>rispetto <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>esercizio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ac\">precedente, <span class=\"_ _3d\"> </span>essenzialm<span class=\"_ _0\"></span>ente  per <span class=\"_ _3d\"> </span>via  d<span class=\"_ _0\"></span>el  minor  ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _3d\"> </span>di  linee <span class=\"_ _3d\"> </span>di  breve<span class=\"_ _0\"></span>  termi<span class=\"_ _0\"></span>ne  e  riduz<span class=\"_ _0\"></span>ione  dei <span class=\"_ _3d\"> </span>leasing </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ad\">finanziari. <span class=\"_ _5a\"> </span>All\u2019int<span class=\"_ _0\"></span>erno <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>debito <span class=\"_ _5a\"> </span>banc<span class=\"_ _0\"></span>ario <span class=\"_ _5a\"> </span>a <span class=\"_ _54\"></span>medio-l<span class=\"_ _0\"></span>ungo <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>quota <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>42,8 <span class=\"_ _5a\"> </span>milioni <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>rapprese<span class=\"_ _0\"></span>ntata <span class=\"_ _5a\"> </span>da </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ae\">finanziament<span class=\"_ _0\"></span>i a tasso variabile cop<span class=\"_ _0\"></span>erti mediante deriva<span class=\"_ _0\"></span>to, in misura del 49,3% <span class=\"_ _0\"></span>del debito nominale<span class=\"_ _0\"></span>: si segnala </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4af\">come <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _4\"></span>copertura <span class=\"_ _3\"></span>sia <span class=\"_ _4\"></span>effic<span class=\"_ _0\"></span>ace <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontro <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>rialzo <span class=\"_ _4\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tassi <span class=\"_ _4\"></span>ma<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>non <span class=\"_ _3\"></span>annulli <span class=\"_ _4\"></span>ovv<span class=\"_ _0\"></span>iamente <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>effetto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>eventuali <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>pread, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b0\">previsti <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrattualmente,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un\u2019ev<span class=\"_ _0\"></span>oluzione <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egativa <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>rapporto<span class=\"_ _0\"></span> tr<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Po<span class=\"_ _0\"></span>sizione <span class=\"_ _0\"></span>Finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _0\"></span>Netta <span class=\"_ _3c\"></span>ed </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b1\">Adjusted EBITDA<span class=\"_ _0\"></span>.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b2\">La <span class=\"_ _0\"></span>tab<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>guente <span class=\"_ _3c\"></span>espone <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>compos<span class=\"_ _0\"></span>izione <span class=\"_ _3c\"></span>degli <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>neri <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>bienn<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>sec<span class=\"_ _0\"></span>ondo <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>loro <span class=\"_ _3c\"></span>natur<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>(esc<span class=\"_ _0\"></span>lusi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b3\">l\u2019interest <span class=\"_ _0\"></span>cost <span class=\"_ _3c\"></span>ed <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivi <span class=\"_ _0\"></span>verso <span class=\"_ _3c\"></span>terzi, <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eccez<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>prove<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>derivat<span class=\"_ _0\"></span>i), <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eguire <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>tab<span class=\"_ _0\"></span>ella </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b4\">relativa <span class=\"_ _5b\"> </span>alla <span class=\"_ _5b\"> </span><span class=\"ff7\">sens<span class=\"_ _0\"></span>itivity <span class=\"_ _5b\"> </span>an<span class=\"_ _0\"></span>alysis</span> <span class=\"_ _5b\"> </span>illustra<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>q<span class=\"_ _0\"></span>uale <span class=\"_ _5b\"> </span>sarebb<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>l\u2019effetto, <span class=\"_ _5b\"> </span>rela<span class=\"_ _0\"></span>tivamente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>gli <span class=\"_ _5b\"> </span>interessi <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>ai </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b5\">finanziament<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>bancari <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>medio-lungo<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>maggiori <span class=\"_ _54\"> </span>on<span class=\"_ _0\"></span>eri <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>sarebbero <span class=\"_ _54\"> </span>or<span class=\"_ _0\"></span>iginati <span class=\"_ _54\"></span>nel <span class=\"_ _54\"></span>2023nel <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>un </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b6\">maggior livello <span class=\"_ _0\"></span>dei tassi di i<span class=\"_ _0\"></span>nteresse tra 25 e 100 b<span class=\"_ _0\"></span>asis points<span class=\"_ _0\"></span>:  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs4b7\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022 </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs4b8\">Evoluzione nei perio<span class=\"_ _0\"></span>di di riferimento degli oneri </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs4b9\">finanziari netti: </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4ba\"> - su finanziamenti bancari/bond MT a tasso fisso <span class=\"_ _ea\"> </span>(1.162) <span class=\"_ _96\"> </span>(1.150) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4bb\"> - su finanziamenti bancari MT a tasso fisso per derivato <span class=\"_ _46\"> </span>(986)<span class=\"_ _0\"></span> <span class=\"_ _b7\"> </span>(573) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4bc\"> - su finanziamenti bancari MT a tasso variabile <span class=\"_ _187\"> </span>(3.279) <span class=\"_ _15\"> </span>(284) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4bd\"> - su finanziamenti breve termine bancari ed altri<span class=\"_ _0\"></span> <span class=\"_ _b1\"> </span>(1.931) <span class=\"_ _96\"> </span>(768) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4be\"> - interessi IFRS 16 <span class=\"_ _18d\"> </span>(1.821) <span class=\"_ _b5\"> </span>(1.123) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4bf\"> - interessi Earn-out <span class=\"_ _18e\"> </span>(805) <span class=\"_ _b7\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4c0\"> - interessi Put/call <span class=\"_ _18f\"> </span>(320) <span class=\"_ _b7\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4c1\"> - interessi amortizing <span class=\"_ _1e\"> </span>(279) <span class=\"_ _15f\"> </span>(184) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs4c2\">Totale <span class=\"_ _190\"> </span>(10.585) <span class=\"_ _191\"> </span>(4.082) </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs4c3\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022 </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4c4\">A consuntivo su fin.ti bancari MT a tasso variabile <span class=\"_ _de\"> </span>(3.279) <span class=\"_ _13\"> </span>(284) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4c5\"> + 25 bp <span class=\"_ _192\"> </span>(173) <span class=\"_ _28\"> </span>(3<span class=\"_ _3\"></span>9) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4c6\"> + 50 bp <span class=\"_ _193\"> </span>(346) <span class=\"_ _63\"> </span>(79) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4c7\"> + 75 bp <span class=\"_ _194\"> </span>(519) <span class=\"_ _2c\"> </span>(122) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4c8\"> + 100 bp <span class=\"_ _eb\"> </span>(692) <span class=\"_ _63\"> </span>(164)<span class=\"_ _0\"></span> </div>Rischio vol<span class=\"_ _0\"></span>atilit\u00e0 dei pr<span class=\"_ _0\"></span>ezzi delle mate<span class=\"_ _0\"></span>rie prim<span class=\"_ _0\"></span>e ortofrutticole Il <span class=\"_ _5b\"> </span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _5b\"> </span>operand<span class=\"_ _0\"></span>o <span class=\"_ _5b\"> </span>in <span class=\"_ _50\"> </span>un <span class=\"_ _50\"> </span>settore <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>modity <span class=\"_ _50\"> </span>agricole <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5b\"> </span>sono  esposte <span class=\"_ _5b\"> </span>per <span class=\"_ _50\"> </span>natura <span class=\"_ _50\"> </span>alla <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>riabilit\u00e0 <span class=\"_ _50\"> </span>di<span class=\"_ _254\"> </span>quantitativi <span class=\"_ _3c\"></span>prodotti <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>rispondenza<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fatto<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>esog<span class=\"_ _0\"></span>eni <span class=\"_ _0\"></span>tra <span class=\"_ _3c\"></span>cui, <span class=\"_ _0\"></span>ad <span class=\"_ _3c\"></span>esempio<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>eventi <span class=\"_ _3c\"></span>atmosferic<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mbientali<span class=\"_ _254\"> </span>fuori <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>peratori <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>setto<span class=\"_ _0\"></span>re, <span class=\"_ _4\"></span>gestisc<span class=\"_ _0\"></span>e <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>tipi <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>fattispecie <span class=\"_ _4\"></span>conn<span class=\"_ _0\"></span>esse <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3e\"></span>ma<span class=\"_ _0\"></span>terie <span class=\"_ _4\"></span>prime <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>gricole:<span class=\"_ _254\"> </span>l\u2019approvvigiona<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acquisto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>materie <span class=\"_ _3c\"></span>prime. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>primo <span class=\"_ _0\"></span>ele<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ello <span class=\"_ _0\"></span>maggiormente<span class=\"_ _254\"> </span>sensibile <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>dunqu<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>iversifica <span class=\"_ _5b\"> </span>quanto <span class=\"_ _5b\"> </span>pi\u00f9 <span class=\"_ _5b\"> </span>pos<span class=\"_ _0\"></span>sibile <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>proprio <span class=\"_ _5b\"> </span>porta<span class=\"_ _0\"></span>foglio <span class=\"_ _5b\"> </span>prodotti<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>attr<span class=\"_ _0\"></span>averso <span class=\"_ _5b\"> </span>il<span class=\"_ _254\"> </span>numero di r<span class=\"_ _0\"></span>eferenze co<span class=\"_ _0\"></span>mmercializzate,<span class=\"_ _0\"></span> la base <span class=\"_ _0\"></span>fornitori e i<span class=\"_ _0\"></span> Paesi di o<span class=\"_ _0\"></span>rigine. In <span class=\"_ _0\"></span>questo modo <span class=\"_ _0\"></span>la concentr<span class=\"_ _0\"></span>azione<span class=\"_ _254\"> </span>del rischio di ammanchi<span class=\"_ _0\"></span> di prodotto per singola refere<span class=\"_ _0\"></span>nza e fornitore risult<span class=\"_ _0\"></span>a mitigata ed il portafoglio prodott<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>bilanciato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>d <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span>ventuali  ammanchi <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i  produzione <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _50\"> </span>specifiche  referenze  e/o <span class=\"_ _5b\"> </span>or<span class=\"_ _0\"></span>igini. <span class=\"_ _50\"> </span>La <span class=\"_ _50\"> </span>seconda<span class=\"_ _254\"> </span>fattispecie <span class=\"_ _5a\"> </span>riguard<span class=\"_ _0\"></span>a <span class=\"_ _54\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>variazione <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>prezzi <span class=\"_ _5a\"> </span>delle <span class=\"_ _5a\"> </span>mat<span class=\"_ _0\"></span>erie <span class=\"_ _5a\"> </span>prime <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>acquisto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>che <span class=\"_ _5a\"> </span>viene<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>gest<span class=\"_ _0\"></span>ita <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _5a\"> </span>la<span class=\"_ _254\"> </span>politica <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>prezzo <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>rodotti <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>vendita<span class=\"_ _0\"></span>. <span class=\"_ _54\"></span>Le <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ue <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span>mensioni <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>infatti<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>trettamente<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>le<span class=\"_ _0\"></span>gate <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>quanto <span class=\"_ _5a\"> </span>la<span class=\"_ _254\"> </span>definizione <span class=\"_ _54\"></span>giornaliera, <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ettimanale, <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>pre<span class=\"_ _0\"></span>zzi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>endita <span class=\"_ _3f\"></span>permette<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ag<span class=\"_ _0\"></span>giustare <span class=\"_ _3f\"></span>le <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>ventuali <span class=\"_ _3f\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>prezzo <span class=\"_ _0\"></span>in fase <span class=\"_ _0\"></span>di a<span class=\"_ _0\"></span>pprovvigiona<span class=\"_ _0\"></span>mento al <span class=\"_ _0\"></span>rialzo <span class=\"_ _0\"></span>o al<span class=\"_ _0\"></span> ribas<span class=\"_ _0\"></span>so. La <span class=\"_ _0\"></span>volatilit\u00e0 <span class=\"_ _0\"></span>\u00e8 i<span class=\"_ _0\"></span>noltre g<span class=\"_ _0\"></span>estita dal <span class=\"_ _0\"></span>Gruppo<span class=\"_ _0\"></span> mediante<span class=\"_ _254\"> </span>le <span class=\"_ _3f\"></span>modalit\u00e0 <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _3f\"></span>regolati <span class=\"_ _54\"></span>i <span class=\"_ _3c\"></span>ra<span class=\"_ _0\"></span>pporti <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3f\"></span>i <span class=\"_ _3f\"></span>fornito<span class=\"_ _0\"></span>ri, <span class=\"_ _3f\"></span>nei <span class=\"_ _3f\"></span>confront<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>quali <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>molt<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>spesso<span class=\"_ _254\"> </span>attraverso <span class=\"_ _3c\"></span>schemi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>vendita <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>issione. <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sostan<span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>prezz<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ricon<span class=\"_ _0\"></span>osciuto <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>forn<span class=\"_ _0\"></span>itore <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>prodotti <span class=\"_ _0\"></span>acquistati <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>definito <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base al<span class=\"_ _0\"></span> pre<span class=\"_ _0\"></span>zzo di <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>prodotto; <span class=\"_ _0\"></span>tale fa<span class=\"_ _0\"></span>ttispecie <span class=\"_ _0\"></span>di fa<span class=\"_ _0\"></span>tto cons<span class=\"_ _0\"></span>ente d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>diluire molto il r<span class=\"_ _0\"></span>ischio di vola<span class=\"_ _0\"></span>tilit\u00e0 dei prezzi delle<span class=\"_ _0\"></span> materie p<span class=\"_ _0\"></span>rime. Rischio vol<span class=\"_ _0\"></span>atilit\u00e0 dei pr<span class=\"_ _0\"></span>ezzi del carbur<span class=\"_ _0\"></span>ante dell<span class=\"_ _0\"></span>e navi Il bunke<span class=\"_ _0\"></span>r (carburan<span class=\"_ _0\"></span>te) uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _0\"></span>per le <span class=\"_ _0\"></span>navi <span class=\"_ _0\"></span>di pro<span class=\"_ _0\"></span>priet\u00e0 \u00e8 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>principale <span class=\"_ _0\"></span>materia <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>soggetta <span class=\"_ _0\"></span>a vola<span class=\"_ _0\"></span>tilit\u00e0 de<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>prezzi, <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>cui <span class=\"_ _50\"> </span>il <span class=\"_ _5a\"> </span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _5b\"> </span>\u2013 <span class=\"_ _5b\"> </span>precisa<span class=\"_ _0\"></span>mente <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>setto<span class=\"_ _0\"></span>re <span class=\"_ _5b\"> </span>Shipp<span class=\"_ _0\"></span>ing <span class=\"_ _5a\"> </span>\u2013 <span class=\"_ _5b\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>esposto, <span class=\"_ _5b\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>onseguent<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>pote<span class=\"_ _0\"></span>nziali <span class=\"_ _5b\"> </span>effetti<span class=\"_ _254\"> </span>(negativi <span class=\"_ _5a\"> </span>o <span class=\"_ _54\"> </span>pos<span class=\"_ _0\"></span>itivi) <span class=\"_ _5a\"> </span>sui <span class=\"_ _5a\"> </span>risultati <span class=\"_ _5a\"> </span>economici <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>Gruppo. <span class=\"_ _5a\"> </span>In <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onsiderazione <span class=\"_ _5a\"> </span>dell\u2019al<span class=\"_ _0\"></span>ta <span class=\"_ _54\"></span>vola<span class=\"_ _0\"></span>tilit\u00e0 <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span>dici <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>riferimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>petrolio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>pri <span class=\"_ _0\"></span>derivati <span class=\"_ _3c\"></span>(tra <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>utiliz<span class=\"_ _0\"></span>zano <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>carb<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>le navi di <span class=\"_ _3\"></span>propriet\u00e0<span class=\"_ _0\"></span>), il G<span class=\"_ _3\"></span>ruppo ricorre a due modalit\u00e0<span class=\"_ _0\"></span> di <span class=\"_ _3\"></span>copertura: di tipo finanzi<span class=\"_ _0\"></span>ario, acquistando il bunker a<span class=\"_ _254\"> </span>termine <span class=\"_ _54\"></span>su <span class=\"_ _54\"></span>or<span class=\"_ _0\"></span>izzonte <span class=\"_ _54\"></span>seme<span class=\"_ _0\"></span>strale <span class=\"_ _54\"></span>o <span class=\"_ _54\"></span>annu<span class=\"_ _0\"></span>ale <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>percentuale <span class=\"_ _54\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>varia <span class=\"_ _54\"></span>tra <span class=\"_ _54\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _54\"></span>20% <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>30<span class=\"_ _0\"></span>% <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>umo<span class=\"_ _254\"> </span>stimato <span class=\"_ _3\"></span>(corrispondente i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>sostanza<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>servizio <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>trasporto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>effettuato in<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>favore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>Gruppo. <span class=\"_ _3\"></span>Si <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>icorda<span class=\"_ _254\"> </span>difatti che <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>navi sono <span class=\"_ _3\"></span>utilizzate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>circa il <span class=\"_ _4\"></span>50<span class=\"_ _0\"></span>% p<span class=\"_ _3\"></span>er l\u2019importazione di <span class=\"_ _3\"></span>volumi di <span class=\"_ _3\"></span>banane e <span class=\"_ _4\"></span>an<span class=\"_ _0\"></span>anas <span class=\"_ _3\"></span>direttam<span class=\"_ _0\"></span>ente<span class=\"_ _254\"> </span>commerciali<span class=\"_ _0\"></span>zzati d<span class=\"_ _0\"></span>al Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _0\"></span>c.d. <span class=\"_ _0\"></span>utilizzo <span class=\"_ _0\"></span>capt<span class=\"_ _0\"></span>ive. <span class=\"_ _0\"></span>La s<span class=\"_ _0\"></span>econda <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>gestista <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>definizione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>contratti <span class=\"_ _50\"> </span>commerciali <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>clienti <span class=\"_ _5b\"> </span>te<span class=\"_ _0\"></span>rzi, <span class=\"_ _5b\"> </span>i <span class=\"_ _50\"> </span>quali <span class=\"_ _50\"> </span>prevedono  una <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>lausola <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>.d. <span class=\"_ _5b\"> </span>\u201cBAF\u201d <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>\u201cBunker <span class=\"_ _5b\"> </span>A<span class=\"_ _0\"></span>djustment<span class=\"_ _254\"> </span>Factor\u201d) volta a riequilibrar<span class=\"_ _0\"></span>e le f<span class=\"_ _3\"></span>luttuaz<span class=\"_ _0\"></span>ioni del prezzo del carburante anda<span class=\"_ _0\"></span>ndo ad aggiungere o a sottrarre alla<span class=\"_ _254\"> </span>tariffa pattuita <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nnualment<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>on il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cliente del <span class=\"_ _4\"></span>ser<span class=\"_ _0\"></span>vizio <span class=\"_ _3\"></span>navale<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>valore economico che <span class=\"_ _4\"></span>neutr<span class=\"_ _0\"></span>alizzi <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>comunque<span class=\"_ _254\"> </span>mitighi <span class=\"_ _0\"></span>le fluttuaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _0\"></span>el prezzo <span class=\"_ _0\"></span>del car<span class=\"_ _0\"></span>burante. <span class=\"_ _0\"></span>In qu<span class=\"_ _0\"></span>esto modo <span class=\"_ _0\"></span>l\u2019evoluzione<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>prezzo del <span class=\"_ _0\"></span>carburante<span class=\"_ _0\"></span> ha u<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>impatto <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>rilevante <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>risult<span class=\"_ _0\"></span>ati di <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>poter essere <span class=\"_ _3c\"></span>mantenuto <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ollo. Il <span class=\"_ _0\"></span>contesto<span class=\"_ _0\"></span> di<span class=\"_ _254\"> </span>mercato <span class=\"_ _3f\"></span>ha <span class=\"_ _3c\"></span>storica<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>vi<span class=\"_ _0\"></span>sto <span class=\"_ _3c\"></span>l\u2019applica<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>clau<span class=\"_ _0\"></span>sole <span class=\"_ _3c\"></span>BAF <span class=\"_ _3f\"></span>nel <span class=\"_ _3c\"></span>tras<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>rittimo <span class=\"_ _3c\"></span>ref<span class=\"_ _0\"></span>rigerato <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>non <span class=\"_ _3f\"></span>si<span class=\"_ _254\"> </span>rilevano <span class=\"_ _3f\"></span>segnal<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>tali <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>far <span class=\"_ _54\"></span>presagire <span class=\"_ _3c\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>venir <span class=\"_ _3f\"></span>meno <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>possibilit\u00e0 <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>seguire <span class=\"_ _3f\"></span>tali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>client<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>terzi <span class=\"_ _0\"></span>ovvero<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>poter <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ovare <span class=\"_ _0\"></span>adegua<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>copertu<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>finanziari<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>petro<span class=\"_ _0\"></span>lifero. <span class=\"_ _0\"></span>Di <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>espone<span class=\"_ _254\"> </span>un\u2019analisi <span class=\"_ _5b\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>evi<span class=\"_ _0\"></span>denzia <span class=\"_ _5b\"> </span>come <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>prezzo <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>car<span class=\"_ _0\"></span>burante <span class=\"_ _5b\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>navi <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>bbia <span class=\"_ _5b\"> </span>impatta<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>sui <span class=\"_ _5b\"> </span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>settore<span class=\"_ _254\"> </span>Shipping nel <span class=\"_ _0\"></span>periodo di rife<span class=\"_ _0\"></span>rimento.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _45\"> </span>% <span class=\"_ _4d\"> </span>31.12.2022 <span class=\"_ _45\"> </span>%<span class=\"_ _254\"> </span>Totale costo bunker <span class=\"_ _135\"> </span>38.010  <span class=\"_ _195\"> </span>28,64% <span class=\"_ _152\"> </span>42.691 <span class=\"_ _0\"></span> <span class=\"_ _9c\"> </span>29,97%<span class=\"_ _254\"> </span>Ricavi settore Shi<span class=\"_ _0\"></span>pping <span class=\"_ _196\"> </span>132.737  <span class=\"_ _12f\"> </span>  <span class=\"_ _113\"> </span>142.4<span class=\"_ _0\"></span>23  <span class=\"_ _ab\"> </span><span class=\"fc0\"> </span>Rischio di c<span class=\"_ _0\"></span>redito Il <span class=\"_ _4\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>esposto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _4\"></span>deri<span class=\"_ _0\"></span>vante, p<span class=\"_ _3\"></span>rincipalmente<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>rappor<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>propri <span class=\"_ _3\"></span>cli<span class=\"_ _0\"></span>enti<span class=\"_ _254\"> </span>ed in particola<span class=\"_ _0\"></span>re ad eventua<span class=\"_ _0\"></span>li ritardi<span class=\"_ _0\"></span> o mancati <span class=\"_ _0\"></span>pagamenti<span class=\"_ _0\"></span> da parte dei <span class=\"_ _0\"></span>medesimi, c<span class=\"_ _0\"></span>he qualora si<span class=\"_ _0\"></span> verificass<span class=\"_ _0\"></span>ero,<span class=\"_ _254\"> </span>potrebbero <span class=\"_ _5b\"> </span>determin<span class=\"_ _0\"></span>are <span class=\"_ _5a\"> </span>effetti<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>negati<span class=\"_ _0\"></span>vi <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5b\"> </span>situazio<span class=\"_ _0\"></span>ne <span class=\"_ _5a\"> </span>economic<span class=\"_ _0\"></span>a, <span class=\"_ _5a\"> </span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>patrimo<span class=\"_ _0\"></span>niale <span class=\"_ _5a\"> </span>del <span class=\"_ _5b\"> </span>Grup<span class=\"_ _0\"></span>po<span class=\"_ _254\"> </span>stesso. <span class=\"_ _54\"></span>Il <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"> </span>opera <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _54\"></span>una <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>clienti <span class=\"_ _54\"></span>molto <span class=\"_ _54\"></span>ampia <span class=\"_ _54\"></span>composta<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dal <span class=\"_ _54\"></span>canale<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>GDO <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>da <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>lienti <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osiddetti<span class=\"_ _254\"> </span>\u201ctradizionali\u201d quali <span class=\"_ _4\"></span>gros<span class=\"_ _0\"></span>sisti e <span class=\"_ _4\"></span>dettaglianti. In <span class=\"_ _4\"></span>consi<span class=\"_ _0\"></span>derazione <span class=\"_ _3\"></span>della eterogeneit\u00e0 <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella base <span class=\"_ _4\"></span>clienti, sp<span class=\"_ _3\"></span>ecia<span class=\"_ _0\"></span>lmente<span class=\"_ _254\"> </span>a <span class=\"_ _0\"></span>livello <span class=\"_ _3f\"></span>Europeo, <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>adott<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>politiche <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>rischio <span class=\"_ _3c\"></span>attra<span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>polizz<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>ass<span class=\"_ _0\"></span>icurazione<span class=\"_ _254\"> </span>del <span class=\"_ _3f\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ompagnie <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>pr<span class=\"_ _0\"></span>imario <span class=\"_ _3f\"></span>livello<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>internaz<span class=\"_ _0\"></span>ionale. <span class=\"_ _54\"></span>In <span class=\"_ _3f\"></span>aggiunta, <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3f\"></span>adotta<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>politiche <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>risk<span class=\"_ _254\"> </span>management <span class=\"_ _3d\"> </span>volte  all\u2019<span class=\"_ _0\"></span>interruzione <span class=\"_ _3d\"> </span>delle  fo<span class=\"_ _0\"></span>rniture  al<span class=\"_ _0\"></span>  superamento<span class=\"_ _0\"></span>  di  talun<span class=\"_ _0\"></span>e  soglie  di <span class=\"_ _3d\"> </span>credito <span class=\"_ _3d\"> </span>scaduto <span class=\"_ _3d\"> </span>in<span class=\"_ _254\"> </span>relazione <span class=\"_ _5a\"> </span>ad <span class=\"_ _5a\"> </span>agei<span class=\"_ _0\"></span>ng <span class=\"_ _54\"></span>e/o<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>mmontare. <span class=\"_ _5a\"> </span>Tal<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onsentono <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>re<span class=\"_ _0\"></span>gistrare <span class=\"_ _5a\"> </span>una <span class=\"_ _5a\"> </span>perdita <span class=\"_ _5a\"> </span>su <span class=\"_ _5a\"> </span>cred<span class=\"_ _0\"></span>iti<span class=\"_ _254\"> </span>rispetto al fa<span class=\"_ _0\"></span>tturato tota<span class=\"_ _0\"></span>le molt<span class=\"_ _0\"></span>o esigua e sosta<span class=\"_ _0\"></span>nzialm<span class=\"_ _0\"></span>ente costante<span class=\"_ _0\"></span> nel tempo.<span class=\"_ _0\"></span> Inoltre, in cons<span class=\"_ _0\"></span>iderazion<span class=\"_ _0\"></span>e della<span class=\"_ _254\"> </span>tipologia di <span class=\"_ _4\"></span>ben<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tr<span class=\"_ _0\"></span>atta <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>(beni <span class=\"_ _3\"></span>di p<span class=\"_ _3\"></span>rimo consumo <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>asilari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>dieta occidentale) <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3\"></span>stabilit\u00e0<span class=\"_ _254\"> </span>dei <span class=\"_ _0\"></span>canali d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>ravvedono <span class=\"_ _0\"></span>mod<span class=\"_ _0\"></span>ifiche <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>clienti <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>impatta<span class=\"_ _0\"></span>re la <span class=\"_ _0\"></span>dime<span class=\"_ _0\"></span>nsione <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span>rischio di credito.<span class=\"_ _254\"> </span>La <span class=\"_ _54\"></span>se<span class=\"_ _0\"></span>guente <span class=\"_ _54\"></span>ta<span class=\"_ _0\"></span>bella <span class=\"_ _54\"> </span>for<span class=\"_ _0\"></span>nisce <span class=\"_ _54\"> </span>una<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ri<span class=\"_ _0\"></span>partizione <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>crediti <span class=\"_ _5a\"> </span>commercia<span class=\"_ _0\"></span>li <span class=\"_ _54\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>31 <span class=\"_ _5a\"> </span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>raggru<span class=\"_ _0\"></span>ppati <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>er<span class=\"_ _254\"> </span>scaduto a<span class=\"_ _0\"></span>l netto del fondo <span class=\"_ _0\"></span>svalutazione crediti<span class=\"_ _0\"></span>: Valori in migliaia \u20ac <span class=\"_ _191\"> </span>31.12.2023<span class=\"_ _254\"> </span>A<span class=\"_ _254\"> </span>scadere<span class=\"_ _254\"> </span>Scaduti<span class=\"_ _254\"> </span>entro 30<span class=\"_ _254\"> </span>gg<span class=\"_ _254\"> </span>Scaduti<span class=\"_ _254\"> </span>tra 31-90<span class=\"_ _254\"> </span>gg<span class=\"_ _254\"> </span>Scaduti<span class=\"_ _254\"> </span>tra 91-<span class=\"_ _254\"> </span>120 gg<span class=\"_ _254\"> </span>Oltre<span class=\"_ _254\"> </span>120 gg<span class=\"_ _254\"> </span>Crediti commerciali al lordo del fondo<span class=\"_ _254\"> </span>svalutazione  155.783  <span class=\"_ _104\"> </span>94.590  <span class=\"_ _153\"> </span>35.038  <span class=\"_ _13a\"> </span>12.142  <span class=\"_ _10e\"> </span>1.144  <span class=\"_ _f7\"> </span>12.868 Fondo svalutazione crediti commerciali <span class=\"_ _39\"> </span>(11.546) <span class=\"_ _f7\"> </span>(<span class=\"_ _0\"></span>126) <span class=\"_ _103\"> </span>(122) <span class=\"_ _ff\"> </span>(225) <span class=\"_ _147\"> </span>(251) <span class=\"_ _4d\"> </span>(10.821)<span class=\"_ _254\"> </span>Crediti commerciali <span class=\"_ _191\"> </span>144<span class=\"_ _0\"></span>.237 <span class=\"_ _3\"></span> <span class=\"_ _11b\"> </span>94.464  <span class=\"_ _9f\"> </span>34.916  <span class=\"_ _a3\"> </span>11<span class=\"_ _0\"></span>.918  <span class=\"_ _a6\"> </span>893  <span class=\"_ _46\"> </span>2.046 L\u2019elevata <span class=\"_ _3c\"></span>misura <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fondi <span class=\"_ _3c\"></span>svalut<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>dalla <span class=\"_ _3c\"></span>specifica <span class=\"_ _3c\"></span>esigenza <span class=\"_ _3c\"></span>fiscale <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>stra<span class=\"_ _0\"></span>lciare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _0\"></span>orma<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>\u201cpersi\u201d <span class=\"_ _3d\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _3d\"> </span>interamente<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>svalu<span class=\"_ _0\"></span>tati <span class=\"_ _3d\"> </span>fino <span class=\"_ _3d\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>conclusio<span class=\"_ _0\"></span>ne <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>rela<span class=\"_ _0\"></span>tivi <span class=\"_ _3d\"> </span>proced<span class=\"_ _0\"></span>imenti <span class=\"_ _3d\"> </span>conc<span class=\"_ _0\"></span>orsuali <span class=\"_ _55\"> </span>(fallimento,<span class=\"_ _254\"> </span>concorda<span class=\"_ _0\"></span>to) pena il venir meno d<span class=\"_ _0\"></span>ella deducibilit\u00e0<span class=\"_ _0\"></span> fiscale delle<span class=\"_ _0\"></span> perdite stesse.<span class=\"_ _254\"> </span>NOTA 14. Pas<span class=\"_ _3\"></span>sivit\u00e0 finanziarie<span class=\"_ _254\"> </span>L\u2019informativa sulle<span class=\"_ _0\"></span> pass<span class=\"_ _0\"></span>ivit\u00e0 finanziari<span class=\"_ _0\"></span>e descritta qu<span class=\"_ _0\"></span>i di se<span class=\"_ _0\"></span>guito \u00e8 unica<span class=\"_ _0\"></span>, comprend<span class=\"_ _0\"></span>ente quind<span class=\"_ _0\"></span>i sia la parte<span class=\"_ _0\"></span> non<span class=\"_ _254\"> </span>corrente che cor<span class=\"_ _0\"></span>rente delle ste<span class=\"_ _0\"></span>sse, al fine di render<span class=\"_ _0\"></span>ne pi\u00f9 im<span class=\"_ _0\"></span>mediata la com<span class=\"_ _0\"></span>prensione. L\u2019esposizione <span class=\"_ _0\"></span>finanziaria si <span class=\"_ _0\"></span>presenta come se<span class=\"_ _0\"></span>gue:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Debiti obbligazionari (oltre i 12 mesi) <span class=\"_ _1bf\"> </span>2<span class=\"_ _0\"></span>0.000  <span class=\"_ _6f\"> </span>25.000  <span class=\"_ _71\"> </span>(5.000<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>Debiti verso banche a medio-lungo termine (oltre i 12 mesi) <span class=\"_ _45\"> </span>79.669 <span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _1c2\"> </span>34.831 Debiti verso altri finanziatori (oltre i 12 mesi) <span class=\"_ _b\"> </span>626  <span class=\"_ _150\"> </span>1.424  <span class=\"_ _a0\"> </span>(798)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 1<span class=\"_ _0\"></span>6 <span class=\"_ _180\"> </span>47<span class=\"_ _0\"></span>.904  <span class=\"_ _c3\"> </span>29.834  <span class=\"_ _13d\"> </span>18.070 Passivit\u00e0 per strumenti derivati di copertura (Non corrente) <span class=\"_ _4b\"> </span>175  <span class=\"_ _1a9\"> </span>-  <span class=\"_ _d4\"> </span>175 Debiti per saldo prezzo su acquisizioni (Non corrente) <span class=\"_ _e5\"> </span>17.716  <span class=\"_ _19e\"> </span>-  <span class=\"_ _d4\"> </span>17.716 Passivit\u00e0 finanziarie non<span class=\"_ _0\"></span> correnti <span class=\"_ _8a\"> </span>166.090  <span class=\"_ _a4\"> </span>10<span class=\"_ _0\"></span>1.096  <span class=\"_ _fd\"> </span>64.994 Debiti obbligazionari (parte corrente) <span class=\"_ _b0\"> </span>5.000  <span class=\"_ _1a7\"> </span>5.000  <span class=\"_ _1a7\"> </span>- Debiti verso banche (parte corrente dei mutui)  <span class=\"_ _e8\"> </span>23.948  <span class=\"_ _13d\"> </span>11.805  <span class=\"_ _ec\"> </span>12.143 Debiti verso banche a breve termine <span class=\"_ _16f\"> </span>2.5<span class=\"_ _0\"></span>48  <span class=\"_ _a2\"> </span>3.933  <span class=\"_ _19c\"> </span>(1.385)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (p<span class=\"_ _0\"></span>arte corrente) <span class=\"_ _66\"> </span>799<span class=\"_ _3\"></span>  <span class=\"_ _c9\"> </span>940  <span class=\"_ _ea\"> </span>(141<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori IFRS 16 (parte corre<span class=\"_ _0\"></span>nte) <span class=\"_ _fd\"> </span>12.855<span class=\"_ _0\"></span>  <span class=\"_ _110\"> </span>11.740  <span class=\"_ _163\"> </span>1.114 Debiti verso altri finanziatori a breve termine <span class=\"_ _b\"> </span>5<span class=\"_ _0\"></span>11  <span class=\"_ _35\"> </span>1<span class=\"_ _3\"></span>.051  <span class=\"_ _14e\"> </span>(541)<span class=\"_ _254\"> </span>Passivit\u00e0 per strumenti derivati di copertura (pa<span class=\"_ _0\"></span>rte corrente) <span class=\"_ _98\"> </span>1.057  <span class=\"_ _a0\"> </span>619  <span class=\"_ _1bb\"> </span>438 Debiti per saldo prezzo su acquisizioni (parte corrente) <span class=\"_ _48\"> </span>5.858  <span class=\"_ _a2\"> </span>1.700  <span class=\"_ _1a5\"> </span>4.158 Passivit\u00e0 finanziarie correnti <span class=\"_ _1c3\"> </span>52.576  <span class=\"_ _e4\"> </span>36.<span class=\"_ _0\"></span>789  <span class=\"_ _1c4\"> </span>15.788 La <span class=\"_ _3c\"></span>variazione <span class=\"_ _3c\"></span>nell\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>complessi<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>8<span class=\"_ _0\"></span>0.782 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>(fra <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>rente <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>corrente) <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>flette <span class=\"_ _3c\"></span>le<span class=\"_ _254\"> </span>principali compo<span class=\"_ _0\"></span>nenti per lo pi<span class=\"_ _0\"></span>\u00f9 legate ai finanz<span class=\"_ _0\"></span>iamenti a med<span class=\"_ _0\"></span>io termine come<span class=\"_ _0\"></span> qui sotto<span class=\"_ _0\"></span> dettagliate:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">erogazione, <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _50\"> </span>10 <span class=\"_ _50\"> </span>gennaio <span class=\"_ _5b\"> </span>20<span class=\"_ _0\"></span>23, <span class=\"_ _50\"> </span>della <span class=\"_ _50\"> </span>seconda <span class=\"_ _50\"> </span>e <span class=\"_ _50\"> </span>terza <span class=\"_ _50\"> </span>tranche  del <span class=\"_ _5b\"> </span>nuovo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _50\"> </span>(di<span class=\"_ _254\"> </span></span></span>compressivi <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>9<span class=\"_ _0\"></span>0.000 <span class=\"_ _54\"></span>migliaia) <span class=\"_ _54\"></span>pari <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>56.<span class=\"_ _0\"></span>238 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3f\"></span>(co<span class=\"_ _0\"></span>mprensivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>46<span class=\"_ _0\"></span>2 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia<span class=\"_ _254\"> </span>relativamente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5b\"> </span>am<span class=\"_ _0\"></span>mortizzato), <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>estinata <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>supportare<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>l\u2019e<span class=\"_ _0\"></span>sborso <span class=\"_ _5b\"> </span>fi<span class=\"_ _0\"></span>nanziario <span class=\"_ _5b\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>due<span class=\"_ _254\"> </span>acquisizioni <span class=\"_ _56\"> </span>francesi. <span class=\"_ _55\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _55\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>tale <span class=\"_ _56\"> </span>finanziame<span class=\"_ _0\"></span>nto <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>a<span class=\"_ _0\"></span>ssoggettato<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>covenant<span class=\"_ _254\"> </span>finanziari, <span class=\"_ _0\"></span>calcol<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>fina<span class=\"_ _0\"></span>nziaria <span class=\"_ _0\"></span>netta <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>Adjusted <span class=\"_ _0\"></span>EBITDA <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>posizion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>finanziaria n<span class=\"_ _0\"></span>etta e patrimo<span class=\"_ _0\"></span>nio netto che alla<span class=\"_ _0\"></span> data del b<span class=\"_ _0\"></span>ilancio che risultano <span class=\"_ _0\"></span>pienamente r<span class=\"_ _0\"></span>ispettati;<span class=\"_ _254\"> </span>il pagamento<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Capogruppo,<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>elle ra<span class=\"_ _0\"></span>te do<span class=\"_ _0\"></span>vute <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>finanziamento<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n p<span class=\"_ _0\"></span>ool <span class=\"_ _0\"></span>per un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porto<span class=\"_ _254\"> </span>di <span class=\"_ _3d\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>11<span class=\"_ _0\"></span>.220 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>unitamente <span class=\"_ _55\"> </span>alla <span class=\"_ _55\"> </span>contabilizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>261 <span class=\"_ _55\"> </span>migliaia <span class=\"_ _55\"> </span>quale <span class=\"_ _55\"> </span>interesse<span class=\"_ _254\"> </span>figurativo  derivante  dalla  contabilizzazione  della <span class=\"_ _50\"> </span>posta  con  il <span class=\"_ _5b\"> </span>meto<span class=\"_ _0\"></span>do <span class=\"_ _50\"> </span>del  costo <span class=\"_ _5b\"> </span>ammorti<span class=\"_ _0\"></span>zzato.  Si<span class=\"_ _254\"> </span>ricorda come su tale fina<span class=\"_ _0\"></span>nziamento sono in essere co<span class=\"_ _0\"></span>perture contro il rischio di varia<span class=\"_ _0\"></span>zione del tasso di<span class=\"_ _254\"> </span>interesse <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>una <span class=\"_ _3c\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>43,1% <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre, <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>cui <span class=\"_ _3f\"></span>valore <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k <span class=\"_ _3c\"></span>to <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>pari <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>netti euro 117 m<span class=\"_ _0\"></span>igliaia nega<span class=\"_ _0\"></span>tivo. il p<span class=\"_ _3\"></span>agam<span class=\"_ _0\"></span>ento di euro 1.101 migliaia di inter<span class=\"_ _0\"></span>essi sul prestito obbligaz<span class=\"_ _0\"></span>ionario di euro 30.000 m<span class=\"_ _0\"></span>igliaia ed<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>pagam<span class=\"_ _0\"></span>ento <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>prima<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ra<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>5.000 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>evi<span class=\"_ _0\"></span>denzia, <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>noltre <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>il<span class=\"_ _254\"> </span>prestito <span class=\"_ _3c\"></span>obbligaz<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>nec<span class=\"_ _0\"></span>essita <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cove<span class=\"_ _0\"></span>nants <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>quali <span class=\"_ _3c\"></span>rap<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>tra <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>izione<span class=\"_ _254\"> </span>finanziaria<span class=\"_ _0\"></span> netta ed Adjusted EBITDA e posiz<span class=\"_ _0\"></span>ione finan<span class=\"_ _0\"></span>ziaria netta e patrimonio ne<span class=\"_ _0\"></span>tto che alla data di<span class=\"_ _254\"> </span>riferimento r<span class=\"_ _0\"></span>isultano pienam<span class=\"_ _0\"></span>ente rispettati<span class=\"_ _0\"></span>;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>rimborso <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>parte <span class=\"_ _5a\"> </span>della <span class=\"_ _54\"></span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _54\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>rata <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro <span class=\"_ _5a\"> </span>1.028 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _54\"></span>del <span class=\"_ _54\"> </span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>Cr\u00e9dit<span class=\"_ _254\"> </span>Agricole. <span class=\"_ _3f\"></span>Si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>icorda <span class=\"_ _54\"></span>che <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>finanziamento <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>copertura <span class=\"_ _54\"></span>IRS <span class=\"_ _3f\"></span>sul <span class=\"_ _3f\"></span>tas<span class=\"_ _0\"></span>so <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interess<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>il<span class=\"_ _254\"> </span>100% del valore del finanziamen<span class=\"_ _0\"></span>to (originali euro 5.500 migliaia<span class=\"_ _0\"></span>) il <span class=\"_ _3\"></span>cui valor<span class=\"_ _0\"></span>e del mark-to market alla<span class=\"_ _254\"> </span>data del 31<span class=\"_ _0\"></span> dicembre 2023 <span class=\"_ _0\"></span>risulta positivo pe<span class=\"_ _0\"></span>r euro 241<span class=\"_ _0\"></span> migliaia;<span class=\"_ _254\"> </span>il pagamento di euro <span class=\"_ _0\"></span>549 migliaia<span class=\"_ _0\"></span> della rata in sca<span class=\"_ _0\"></span>denza d<span class=\"_ _0\"></span>el finanziamento<span class=\"_ _0\"></span> Credem; il pagamento di euro <span class=\"_ _0\"></span>757 migliaia della<span class=\"_ _0\"></span> rata in scade<span class=\"_ _0\"></span>nza del finanz<span class=\"_ _0\"></span>iamento<span class=\"_ _0\"></span> BPER Banca;<span class=\"_ _254\"> </span>la stipula di un nuo<span class=\"_ _0\"></span>vo contratto<span class=\"_ _0\"></span> di finanziamento <span class=\"_ _0\"></span>Credem 2023-<span class=\"_ _0\"></span>2028 per euro<span class=\"_ _0\"></span> 3.000 migliaia;<span class=\"_ _254\"> </span>il pagamento <span class=\"_ _0\"></span>da pa<span class=\"_ _0\"></span>rte di Fr<span class=\"_ _0\"></span>uttital <span class=\"_ _0\"></span>delle rate <span class=\"_ _0\"></span>30 giugno <span class=\"_ _0\"></span>e 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>del mutuo<span class=\"_ _0\"></span> ipote<span class=\"_ _0\"></span>cario in <span class=\"_ _0\"></span>pool per<span class=\"_ _254\"> </span>complessivi <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>1.129 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>(comprens<span class=\"_ _0\"></span>ivi <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _55\"> </span>contabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _55\"> </span>18 <span class=\"_ _55\"> </span>mig<span class=\"_ _3\"></span>liaia <span class=\"_ _55\"> </span>quale<span class=\"_ _254\"> </span>interesse figurativo). Su tale <span class=\"_ _3\"></span>finanziam<span class=\"_ _0\"></span>ento \u00e8 <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n essere una <span class=\"_ _3\"></span>copertura contro il <span class=\"_ _3\"></span>rischio di variazione del<span class=\"_ _254\"> </span>tasso di <span class=\"_ _3\"></span>interesse per <span class=\"_ _4\"></span>una<span class=\"_ _0\"></span> quota del <span class=\"_ _4\"></span>85<span class=\"_ _0\"></span>% <span class=\"_ _3\"></span>alla data <span class=\"_ _3\"></span>del 3<span class=\"_ _3\"></span>1 dicembre <span class=\"_ _3\"></span>il cui <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di mark <span class=\"_ _3\"></span>to market <span class=\"_ _3\"></span>\u00e8 p<span class=\"_ _3\"></span>ari<span class=\"_ _254\"> </span>ad euro <span class=\"_ _4\"></span>4<span class=\"_ _0\"></span>51 migliaia positivo. <span class=\"_ _3\"></span>Si segnala <span class=\"_ _3\"></span>che detto finanziamento \u00e8 <span class=\"_ _3\"></span>assoggettato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al risp<span class=\"_ _3\"></span>etto di covenant<span class=\"_ _254\"> </span>finanziari,<span class=\"_ _0\"></span> verificati su base<span class=\"_ _0\"></span> annuale e piename<span class=\"_ _0\"></span>nte rispe<span class=\"_ _0\"></span>ttati al 31 dicembre;<span class=\"_ _254\"> </span>il reg<span class=\"_ _3\"></span>olare pagame<span class=\"_ _0\"></span>nto da parte di <span class=\"_ _3\"></span>Frutti<span class=\"_ _0\"></span>tal delle rate in scadenza dei finanziamenti a medio termin<span class=\"_ _0\"></span>e in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 797 migliaia, c<span class=\"_ _0\"></span>on conclusio<span class=\"_ _0\"></span>ne degli stessi;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>regolare <span class=\"_ _5a\"> </span>pagamento <span class=\"_ _5a\"> </span>da <span class=\"_ _54\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Cosiarma <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _54\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _54\"> </span>sc<span class=\"_ _0\"></span>adenza <span class=\"_ _54\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanziam<span class=\"_ _0\"></span>ento <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>essere <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r<span class=\"_ _254\"> </span>complessivi e<span class=\"_ _0\"></span>uro 506 migli<span class=\"_ _0\"></span>aia;<span class=\"_ _254\"> </span>il <span class=\"_ _5a\"> </span>pagamen<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>da <span class=\"_ _5b\"> </span>parte <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5b\"> </span>Societ\u00e0 <span class=\"_ _5b\"> </span>Thor <span class=\"_ _5b\"> </span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>253 <span class=\"_ _5b\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>estinz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>anticipata <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>finanziamento<span class=\"_ _0\"></span> in essere;<span class=\"_ _254\"> </span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>societ\u00e0 AZ <span class=\"_ _3\"></span>France S.A.S. <span class=\"_ _3\"></span>il reg<span class=\"_ _3\"></span>olare rimborso di <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>te mutui <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>scadenza per <span class=\"_ _3\"></span>compless<span class=\"_ _0\"></span>ivi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 846<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>per Herman<span class=\"_ _0\"></span>os Fern\u00e1<span class=\"_ _0\"></span>ndez <span class=\"_ _0\"></span>L\u00f3pez <span class=\"_ _0\"></span>S.A <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regolare <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>scad<span class=\"_ _0\"></span>enza delle<span class=\"_ _0\"></span> rate<span class=\"_ _0\"></span> sui <span class=\"_ _0\"></span>finanziamenti<span class=\"_ _0\"></span> in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 599 migliaia;<span class=\"_ _254\"> </span>incremento del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>per variazione <span class=\"_ _0\"></span>di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisiz<span class=\"_ _0\"></span>ione di Cape<span class=\"_ _0\"></span>xo per <span class=\"_ _0\"></span>euro 3.07<span class=\"_ _0\"></span>8 migliai<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>ed il pagament<span class=\"_ _0\"></span>o delle rate d<span class=\"_ _0\"></span>ei mutui per euro<span class=\"_ _0\"></span> 1.008 migliaia<span class=\"_ _0\"></span>; incremento del debito<span class=\"_ _0\"></span> per variaz<span class=\"_ _0\"></span>ione di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisizione di <span class=\"_ _0\"></span>Blampin Gr<span class=\"_ _0\"></span>oupe per euro <span class=\"_ _0\"></span>4.154<span class=\"_ _254\"> </span>migliaia ed <span class=\"_ _0\"></span>il pagamento de<span class=\"_ _0\"></span>lle rate dei mutu<span class=\"_ _0\"></span>i per euro 1<span class=\"_ _0\"></span>.065 migliaia;<span class=\"_ _254\"> </span>pagamenti sui leasing f<span class=\"_ _0\"></span>inanziari da<span class=\"_ _0\"></span> parte di Herma<span class=\"_ _0\"></span>nos Fern\u00e1ndez L\u00f3<span class=\"_ _0\"></span>pez S.A. per e<span class=\"_ _0\"></span>uro 849 migliaia;<span class=\"_ _254\"> </span>il pagamento di leasin<span class=\"_ _0\"></span>g finanz<span class=\"_ _0\"></span>iari presso la soc<span class=\"_ _0\"></span>iet\u00e0 Eurofrutas<span class=\"_ _0\"></span> per euro 77 mi<span class=\"_ _0\"></span>gliaia;<span class=\"_ _254\"> </span>il <span class=\"_ _4\"></span>regolare rimborso <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rate di <span class=\"_ _4\"></span>leasin<span class=\"_ _0\"></span>g <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>essicana Productores <span class=\"_ _3\"></span>Aguaca<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>Ja<span class=\"_ _0\"></span>lisco <span class=\"_ _4\"></span>per euro<span class=\"_ _254\"> </span>14 migliaia;<span class=\"_ _254\"> </span>all\u2019interno della <span class=\"_ _3\"></span>voce altri <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti finanziari <span class=\"_ _3\"></span>la componente IFRS 16 <span class=\"_ _4\"></span>risulta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pari ad <span class=\"_ _3\"></span>euro 60.759 migliaia,<span class=\"_ _254\"> </span>a <span class=\"_ _4\"></span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un effetto <span class=\"_ _4\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _3\"></span>dell\u2019acquis<span class=\"_ _0\"></span>izione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _4\"></span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di Capexo <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>7.452<span class=\"_ _254\"> </span>migliaia, <span class=\"_ _57\"> </span>increm<span class=\"_ _0\"></span>enti <span class=\"_ _56\"> </span>per <span class=\"_ _44\"> </span>complessivi <span class=\"_ _56\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _56\"> </span>28<span class=\"_ _0\"></span>.658 <span class=\"_ _57\"> </span>migliaia <span class=\"_ _57\"> </span>legati <span class=\"_ _57\"> </span>a <span class=\"_ _57\"> </span>nuovi <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>ontratti, <span class=\"_ _57\"> </span>rinnovi <span class=\"_ _57\"> </span>e<span class=\"_ _254\"> </span>adeguamenti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rimbor<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>stralc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>anticipata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>interru<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessivi <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>.925<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>incremento <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce quote <span class=\"_ _4\"></span>prezzo <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>pagare <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _4\"></span>acquisi<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>passata <span class=\"_ _4\"></span>da <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.700 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>agl<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>attu<span class=\"_ _0\"></span>ali<span class=\"_ _254\"> </span>euro <span class=\"_ _4\"></span>23<span class=\"_ _0\"></span>.574 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>5.8<span class=\"_ _0\"></span>58 <span class=\"_ _3\"></span>migliaia p<span class=\"_ _3\"></span>arte <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>rrente)<span class=\"_ _0\"></span>, <span class=\"_ _3e\"></span>le<span class=\"_ _0\"></span>gato prin<span class=\"_ _3\"></span>cipalme<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>euro 23.936<span class=\"_ _254\"> </span>all\u2019iscrizione<span class=\"_ _0\"></span> dei c<span class=\"_ _0\"></span>orrispetti<span class=\"_ _0\"></span>vi potenzial<span class=\"_ _0\"></span>i le<span class=\"_ _0\"></span>gati alle du<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>acquisizioni<span class=\"_ _0\"></span> ed all\u2019i<span class=\"_ _0\"></span>scrizion<span class=\"_ _0\"></span>e della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>la <span class=\"_ _0\"></span>Put/<span class=\"_ _0\"></span>Call <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>13,3%, <span class=\"_ _0\"></span>parzia<span class=\"_ _0\"></span>lmente <span class=\"_ _0\"></span>compensato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>pagamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ezzo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>Agricola <span class=\"_ _3f\"></span>Azzurra<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>vvenuta <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>genna<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>1.<span class=\"_ _0\"></span>500 <span class=\"_ _3c\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dal <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>gamento <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>3<span class=\"_ _0\"></span>.858<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>della <span class=\"_ _3f\"></span>prima <span class=\"_ _3c\"></span>tranc<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>Ea<span class=\"_ _0\"></span>rn-out <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>Ca<span class=\"_ _0\"></span>pexo. <span class=\"_ _3c\"></span>Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nel <span class=\"_ _3c\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019esercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _3c\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7af\">stati <span class=\"_ _5a\"> </span>contabilizzati <span class=\"_ _5a\"> </span>euro <span class=\"_ _54\"> </span>805 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>interessi <span class=\"_ _5a\"> </span>legati <span class=\"_ _5a\"> </span>all\u2019attuali<span class=\"_ _0\"></span>zzazione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _54\"></span>Earn-out, <span class=\"_ _54\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>320<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7b0\">migliaia <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interessi <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ualizzazione <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>P<span class=\"_ _0\"></span>ut/Call <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>ta, <span class=\"_ _3c\"></span>inoltre<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>riva<span class=\"_ _0\"></span>lutata <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>passivit\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7b1\">legata  alla<span class=\"_ _0\"></span>  contab<span class=\"_ _0\"></span>ilizzazione  d<span class=\"_ _0\"></span>ella  Put/<span class=\"_ _0\"></span>Call  per  eur<span class=\"_ _0\"></span>o  2.371 <span class=\"_ _3d\"> </span>migliaia <span class=\"_ _3d\"> </span>(con  con<span class=\"_ _0\"></span>tropartita  ris<span class=\"_ _0\"></span>erva  d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7b2\">patrimonio netto<span class=\"_ _0\"></span>);<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gs7b3\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">con <span class=\"_ _3\"></span>riferimento ai <span class=\"_ _3\"></span>mark to <span class=\"_ _3\"></span>market sui <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura si <span class=\"_ _3\"></span>segnala la <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del mark-to-<span class=\"_ _254\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7b4\">market <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _54\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tassi <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>17<span class=\"_ _0\"></span>5 <span class=\"_ _54\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>ggioramento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>3<span class=\"_ _0\"></span>29<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7b5\">migliaia <span class=\"_ _3c\"></span>per l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tass<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambio <span class=\"_ _3c\"></span>(da <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>gativi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>619 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>948 <span class=\"_ _0\"></span>migliai<span class=\"_ _0\"></span>a) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7b6\">contabilizz<span class=\"_ _0\"></span>azione dei mark-<span class=\"_ _0\"></span>to-market negati<span class=\"_ _0\"></span>vi sul bunke<span class=\"_ _0\"></span>r per euro 109 mi<span class=\"_ _0\"></span>gliaia.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7b7\">Si segnala come<span class=\"_ _0\"></span> sui seguenti fina<span class=\"_ _0\"></span>nziamenti esi<span class=\"_ _0\"></span>stano cla<span class=\"_ _0\"></span>usole di \u201cChange of c<span class=\"_ _0\"></span>ontrol\u201d:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gs7b8\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Prestito obbligazionari<span class=\"_ _0\"></span>o Orsero d<span class=\"_ _0\"></span>i originari euro 3<span class=\"_ _0\"></span>0 milioni, sc<span class=\"_ _0\"></span>adente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gs7b9\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento in Poo<span class=\"_ _0\"></span>l Orsero di<span class=\"_ _0\"></span> originari euro <span class=\"_ _0\"></span>90 milioni<span class=\"_ _0\"></span>, scadente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gs7ba\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Orsero<span class=\"_ _0\"></span> Bper di originar<span class=\"_ _0\"></span>i euro 4 milio<span class=\"_ _0\"></span>ni, sc<span class=\"_ _0\"></span>adente nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gs7bb\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento ipotec<span class=\"_ _0\"></span>ario in Poo<span class=\"_ _0\"></span>l Fruttital, di ori<span class=\"_ _0\"></span>ginari euro<span class=\"_ _0\"></span> 15 milioni, sca<span class=\"_ _0\"></span>dente nel 2029;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gs7bc\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Banqu<span class=\"_ _0\"></span>e Populaire in A<span class=\"_ _0\"></span>Z France di <span class=\"_ _0\"></span>originari euro 1<span class=\"_ _0\"></span>,4 milioni sc<span class=\"_ _0\"></span>adenti nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gs7bd\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Lyon<span class=\"_ _0\"></span>nais in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>France <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>ri euro<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>,8 mil<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>scadente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>oltre<span class=\"_ _0\"></span> al<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7be\">mutuo ipotecario<span class=\"_ _0\"></span> di originari euro 1<span class=\"_ _0\"></span>,65 milioni<span class=\"_ _0\"></span> scadente nel 20<span class=\"_ _0\"></span>29;<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gs7bf\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _5a\"> </span>La <span class=\"_ _5a\"> </span>Caixa<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>H<span class=\"_ _0\"></span>ermanos <span class=\"_ _5a\"> </span>Fern\u00e1ndez <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>\u00f3pez <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>riginari <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>0,5 <span class=\"_ _5a\"> </span>mili<span class=\"_ _0\"></span>oni <span class=\"_ _54\"> </span>sca<span class=\"_ _0\"></span>dente <span class=\"_ _5a\"> </span>nel<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7c0\">2024.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7c1\">Lo <span class=\"_ _5b\"> </span>sc<span class=\"_ _0\"></span>adenziamento <span class=\"_ _50\"> </span>del <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>bito <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>medio <span class=\"_ _5b\"> </span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _50\"> </span>nei <span class=\"_ _5b\"> </span>confron<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>banche <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _5b\"> </span>altri <span class=\"_ _50\"> </span>finanz<span class=\"_ _0\"></span>iatori <span class=\"_ _5b\"> </span>al <span class=\"_ _50\"> </span>31<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7c2\">dicembre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettagliato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>segue<span class=\"_ _0\"></span>nte, <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>partito <span class=\"_ _0\"></span>tra <span class=\"_ _3c\"></span>quote <span class=\"_ _0\"></span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7c3\">correnti, con queste<span class=\"_ _0\"></span> ultime ult<span class=\"_ _0\"></span>eriormente ri<span class=\"_ _0\"></span>partite fra <span class=\"_ _0\"></span>quote cadenti entro<span class=\"_ _0\"></span>/oltre i cinque a<span class=\"_ _0\"></span>nni.<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs7c4\">Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.23 <span class=\"_ _98\"> </span>&gt; 31.12.23<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs7c5\">31.12.23-<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs7c6\">31.12.27<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs7c7\">&gt; 31.12.27<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7c8\">Debiti obbligazionari (Non<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7c9\">corrente/corrente)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7ca\">30.000  <span class=\"_ _45\"> </span>5.000  <span class=\"_ _170\"> </span>25.000  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7cb\">cos\u00ec<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7cc\">ripartite<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7cd\">20.000  <span class=\"_ _10e\"> </span>5.000  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7ce\">Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7cf\">termine (Non corrente/corrente)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7d0\">56.643  <span class=\"_ _4e\"> </span>11.805  <span class=\"_ _43\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>39.<span class=\"_ _3\"></span>430  <span class=\"_ _10c\"> </span>5<span class=\"_ _0\"></span>.408  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7d1\">Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7d2\">termine (Non corrente/corrente)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7d3\">2.364  <span class=\"_ _a8\"> </span>940  <span class=\"_ _f8\"> </span>1.423  <span class=\"_ _1b\"> </span>1.423  <span class=\"_ _12f\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7d4\">Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7d5\">(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7d6\">41.574  <span class=\"_ _a3\"> </span>11.740  <span class=\"_ _10c\"> </span>29.834  <span class=\"_ _66\"> </span>12.793  <span class=\"_ _77\"> </span>17.040  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7d7\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7d8\">copertura (Non corrente/corrente)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7d9\">619  <span class=\"_ _147\"> </span>619  <span class=\"_ _fd\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7da\">Debiti verso banche a breve termine <span class=\"_ _53\"> </span>3.933  <span class=\"_ _161\"> </span>3.9<span class=\"_ _3\"></span>33  <span class=\"_ _104\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _19c\"> </span>- <span class=\"_ _3\"></span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7db\">Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7dc\">termine<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7dd\">1.051  <span class=\"_ _40\"> </span>1.051  <span class=\"_ _147\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7de\">Debiti per saldo prezzo su<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7df\">acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7e0\">1.700  <span class=\"_ _af\"> </span>1.700  <span class=\"_ _4a\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs7e1\">Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs7e2\">correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2022<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs7e3\">137.884<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs7e4\">36.789  <span class=\"_ _16c\"> </span>101.096  <span class=\"_ _e3\"> </span>73.646  <span class=\"_ _af\"> </span>27.449  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs7e6\">Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.24 <span class=\"_ _98\"> </span>&gt; 31.12.24<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs7e7\">31.12.24-<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs7e8\">31.12.28<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs7e9\">&gt; 31.12.28<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7ea\">Debiti obbligazionari (Non<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7eb\">corrente/corrente)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7ec\">25.000  <span class=\"_ _164\"> </span>5.000  <span class=\"_ _103\"> </span>20.000  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7ed\">cos\u00ec<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7ee\">ripartite<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7ef\">20.000  <span class=\"_ _10e\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7f0\">Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7f1\">termine (Non corrente/corrente)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7f2\">103.617  <span class=\"_ _4b\"> </span>23.948  <span class=\"_ _af\"> </span>79.669  <span class=\"_ _b\"> </span>78.348  <span class=\"_ _10d\"> </span>1.322  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7f3\">Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7f4\">termine (Non corrente/corrente)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7f5\">1.425  <span class=\"_ _139\"> </span>799  <span class=\"_ _a7\"> </span>626  <span class=\"_ _65\"> </span>626  <span class=\"_ _1c\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7f6\">Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7f7\">(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7f8\">60.759  <span class=\"_ _4e\"> </span>12.855  <span class=\"_ _10e\"> </span>47.904  <span class=\"_ _1a4\"> </span>2<span class=\"_ _0\"></span>6.119  <span class=\"_ _104\"> </span>21.785  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7f9\">Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7fa\">copertura (Non corrente/corrente)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7fb\">1.232  <span class=\"_ _a5\"> </span>1.057  <span class=\"_ _10a\"> </span>175  <span class=\"_ _168\"> </span>175  <span class=\"_ _9c\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7fc\">Debiti verso banche a breve termine <span class=\"_ _53\"> </span>2.548  <span class=\"_ _a8\"> </span>2.548  <span class=\"_ _77\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _1c5\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7fd\">Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7fe\">termine<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7ff\">511  <span class=\"_ _46\"> </span>511  <span class=\"_ _b2\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs800\">Debiti per saldo prezzo su<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs801\">acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs802\">23.574  <span class=\"_ _153\"> </span>5.85<span class=\"_ _0\"></span>8  <span class=\"_ _189\"> </span>17.7<span class=\"_ _0\"></span>16  <span class=\"_ _185\"> </span>17.716  <span class=\"_ _10a\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs803\">Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs804\">correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2023<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs805\">218.666<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs806\">52.576  <span class=\"_ _132\"> </span>166.090  <span class=\"_ _2a\"> </span>142.<span class=\"_ _0\"></span>983  <span class=\"_ _1a6\"> </span>23.107  </div>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>3<span class=\"_ _0\"></span>1.12.2022<span class=\"_ _254\"> </span>A <span class=\"_ _47\"> </span>Dispo<span class=\"_ _3\"></span>nibilit\u00e0 liquide <span class=\"_ _1c6\"> </span>90.062  <span class=\"_ _94\"> </span>68.830 B <span class=\"_ _47\"> </span>Mezzi equivalenti a disponibilit\u00e0 liquide <span class=\"_ _bb\"> </span>12  <span class=\"_ _95\"> </span>10 C <span class=\"_ _47\"> </span>Altre attivit\u00e0 finanziarie correnti <span class=\"_ _d0\"> </span>750  <span class=\"_ _17\"> </span>1.666 D <span class=\"_ _39\"> </span>Liquidit\u00e0<span class=\"_ _0\"></span> (A + B + C) <span class=\"_ _184\"> </span>90<span class=\"_ _0\"></span>.825  <span class=\"_ _bb\"> </span>7<span class=\"_ _0\"></span>0.506 E <span class=\"_ _47\"> </span>Debito finanziario corrente *  <span class=\"_ _d6\"> </span>(9.974) <span class=\"_ _13\"> </span>(7.303)<span class=\"_ _254\"> </span>F <span class=\"_ _92\"> </span>Parte<span class=\"_ _0\"></span> corrente del<span class=\"_ _3\"></span> debito finan<span class=\"_ _0\"></span>ziario non corrente ** <span class=\"_ _189\"> </span>(42.602)<span class=\"_ _0\"></span> <span class=\"_ _bb\"> </span>(29.486)<span class=\"_ _254\"> </span>G <span class=\"_ _1bc\"> </span>Indebitamento finan<span class=\"_ _0\"></span>ziario corrente (E+F) <span class=\"_ _c4\"> </span>(52.576) <span class=\"_ _9d\"> </span>(36<span class=\"_ _0\"></span>.789)<span class=\"_ _254\"> </span>H <span class=\"_ _172\"> </span>Ind<span class=\"_ _0\"></span>ebitamento finanziario corrente<span class=\"_ _0\"></span> netto (G-D)  <span class=\"_ _53\"> </span>38.2<span class=\"_ _0\"></span>48  <span class=\"_ _1b\"> </span>33.717 I <span class=\"_ _5e\"> </span>Debito finanziario non c<span class=\"_ _0\"></span>orrente *** <span class=\"_ _97\"> </span>(146.090) <span class=\"_ _9e\"> </span>(76.096)<span class=\"_ _254\"> </span>J <span class=\"_ _53\"> </span>Strument<span class=\"_ _3\"></span>i di debito <span class=\"_ _3b\"> </span>(20.000) <span class=\"_ _1d\"> </span>(25.000)<span class=\"_ _254\"> </span>K <span class=\"_ _1c7\"> </span>Debiti commerciali e altri debiti non correnti <span class=\"_ _ea\"> </span>-  <span class=\"_ _89\"> </span>- L <span class=\"_ _152\"> </span>In<span class=\"_ _0\"></span>debitamento finanziario non <span class=\"_ _0\"></span>corrente (I+J+K) <span class=\"_ _98\"> </span>(166.090) <span class=\"_ _a1\"> </span>(<span class=\"_ _0\"></span>101.096)<span class=\"_ _254\"> </span>M<span class=\"_ _254\"> </span>Totale indebitamento finanziari<span class=\"_ _0\"></span>o (H + L) <span class=\"_ _154\"> </span>(127.842) <span class=\"_ _29\"> </span>(67.379)<span class=\"_ _254\"> </span>* Sono inclusi gli stru<span class=\"_ _3\"></span>menti di debito, ma \u00e8<span class=\"_ _3\"></span> esclusa la parte c<span class=\"_ _3\"></span>orrente del debito <span class=\"_ _3\"></span>finanziario non corrente<span class=\"_ _254\"> </span>**Sono inclusi debiti per contratti d<span class=\"_ _0\"></span>i noleggio e <span class=\"_ _0\"></span>affitti IFRS 16 <span class=\"_ _0\"></span>per euro12.855<span class=\"_ _254\"> </span>migliaia al <span class=\"_ _0\"></span>31 dicembre 2023 ed euro<span class=\"_ _0\"></span> 11.740 <span class=\"_ _0\"></span>migliaia al<span class=\"_ _254\"> </span>31 dicembre 2022<span class=\"_ _254\"> </span>*** <span class=\"_ _3c\"></span>Sono <span class=\"_ _3c\"></span>esclusi <span class=\"_ _3f\"></span>gli <span class=\"_ _3c\"></span>strumenti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ebito. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nclusi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>noleggio <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>affitti <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro47.904<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>31<span class=\"_ _254\"> </span>dicembre 2023 e<span class=\"_ _3\"></span>d euro 29.834 migl<span class=\"_ _3\"></span>iaia al 31 dicembre 2022<span class=\"_ _254\"> </span>La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui s<span class=\"_ _0\"></span>otto <span class=\"_ _0\"></span>illustra <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio in <span class=\"_ _0\"></span>funzion<span class=\"_ _0\"></span>e dei<span class=\"_ _0\"></span> flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>generat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>dall\u2019attivit\u00e0<span class=\"_ _0\"></span>  operativa,  di  i<span class=\"_ _0\"></span>nvestimento  e<span class=\"_ _0\"></span>  di  finanziamento<span class=\"_ _0\"></span>  come  dettaglia<span class=\"_ _0\"></span>ti  nel  prosp<span class=\"_ _0\"></span>etto  del  rend<span class=\"_ _0\"></span>iconto<span class=\"_ _254\"> </span>finanziario.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 operativa <span class=\"_ _1d\"> </span>75.169  <span class=\"_ _30\"> </span>54.870 Flussi di cassa generati dall'attivit\u00e0 di investimento <span class=\"_ _1a5\"> </span>(63.102) <span class=\"_ _167\"> </span>(31.073)<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento <span class=\"_ _ed\"> </span>9.166  <span class=\"_ _7b\"> </span>(10.012)<span class=\"_ _254\"> </span>Flusso totale del periodo <span class=\"_ _17c\"> </span>21.233 <span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>13.786 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide all'inizio del periodo <span class=\"_ _35\"> </span>68.830  <span class=\"_ _36\"> </span>55.043 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide alla fine del periodo <span class=\"_ _37\"> </span>90.062  <span class=\"_ _36\"> </span>68.830 In <span class=\"_ _3c\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>variazi<span class=\"_ _0\"></span>one <span class=\"_ _3c\"></span>delle <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>derivanti <span class=\"_ _3f\"></span>dall\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iamento, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>forniscon<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>inf<span class=\"_ _0\"></span>ormazioni<span class=\"_ _254\"> </span>che consentono a<span class=\"_ _0\"></span>gli utilizzator<span class=\"_ _0\"></span>i dei bilanci di valut<span class=\"_ _0\"></span>are le variaz<span class=\"_ _0\"></span>ioni intervenute<span class=\"_ _0\"></span> in confo<span class=\"_ _0\"></span>rmit\u00e0 allo IAS 7. Flussi finanziari<span class=\"_ _254\"> </span>derivanti da attivit\u00e0<span class=\"_ _3\"></span> di<span class=\"_ _254\"> </span>finanziamento - <span class=\"_ _3\"></span>valori<span class=\"_ _254\"> </span>in migliaia di \u20ac<span class=\"_ _254\"> </span>31.12.2022<span class=\"_ _254\"> </span>Nuove<span class=\"_ _254\"> </span>erogaz.ni<span class=\"_ _254\"> </span>Rimborsi/<span class=\"_ _254\"> </span>decrem.ti<span class=\"_ _254\"> </span>Cash<span class=\"_ _254\"> </span>Flow<span class=\"_ _254\"> </span>Derivati<span class=\"_ _254\"> </span>Var.ne<span class=\"_ _254\"> </span>perimetro<span class=\"_ _254\"> </span>Differenze<span class=\"_ _254\"> </span>cambio /<span class=\"_ _254\"> </span>Altro<span class=\"_ _254\"> </span>31.12.2023<span class=\"_ _254\"> </span>Debiti obbligazionari<span class=\"_ _3\"></span> <span class=\"_ _f7\"> </span>3<span class=\"_ _0\"></span>0.000  <span class=\"_ _10c\"> </span>-  <span class=\"_ _c4\"> </span>(5.000) <span class=\"_ _132\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _101\"> </span>-  <span class=\"_ _27\"> </span>-  <span class=\"_ _c3\"> </span>25.000 Debiti banche MT<span class=\"_ _3\"></span> <span class=\"_ _74\"> </span>56.643  <span class=\"_ _189\"> </span>59.238  <span class=\"_ _6d\"> </span>(19.496) <span class=\"_ _14b\"> </span>-  <span class=\"_ _10a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _a4\"> </span>7.233  <span class=\"_ _170\"> </span>  <span class=\"_ _ad\"> </span>103.617 Debiti non corre<span class=\"_ _3\"></span>nti verso<span class=\"_ _254\"> </span>altri finanziatori<span class=\"_ _254\"> </span>2.364  <span class=\"_ _46\"> </span>-  <span class=\"_ _c4\"> </span>(939) <span class=\"_ _104\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.4<span class=\"_ _0\"></span>25 Effetto IFRS 16 <span class=\"_ _1a7\"> </span>4<span class=\"_ _0\"></span>1.574  <span class=\"_ _1c8\"> </span>28.658  <span class=\"_ _16c\"> </span>(16.925) <span class=\"_ _4f\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>7.452  <span class=\"_ _170\"> </span>-  <span class=\"_ _c3\"> </span>60.759 Factor <span class=\"_ _d\"> </span>1.0<span class=\"_ _0\"></span>51 <span class=\"_ _3\"></span> <span class=\"_ _41\"> </span>511  <span class=\"_ _12f\"> </span>(1.051) <span class=\"_ _11b\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>511 Debiti finanziari altri<span class=\"_ _3\"></span> <span class=\"_ _10a\"> </span>-  <span class=\"_ _19e\"> </span>-  <span class=\"_ _c4\"> </span>(7.306) <span class=\"_ _13a\"> </span>-  <span class=\"_ _14c\"> </span>-  <span class=\"_ _a4\"> </span>7.306  <span class=\"_ _51\"> </span>-  <span class=\"_ _c3\"> </span>- Derivati passivi <span class=\"_ _19e\"> </span>619  <span class=\"_ _75\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _70\"> </span>-  <span class=\"_ _f7\"> </span>61<span class=\"_ _0\"></span>3  <span class=\"_ _10c\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.232 Debiti verso banch<span class=\"_ _3\"></span>e a breve<span class=\"_ _254\"> </span>3.933  <span class=\"_ _14f\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>(1.386) <span class=\"_ _f3\"> </span>-  <span class=\"_ _101\"> </span>2<span class=\"_ _3\"></span>  <span class=\"_ _72\"> </span>-  <span class=\"_ _c3\"> </span>2.548 Debiti per saldo pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _254\"> </span>acquisizioni (Non cor<span class=\"_ _3\"></span>renti-<span class=\"_ _254\"> </span>correnti)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _12f\"> </span>-  <span class=\"_ _9c\"> </span>(4.834<span class=\"_ _0\"></span>) <span class=\"_ _a6\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>400  <span class=\"_ _f5\"> </span>26.307  <span class=\"_ _40\"> </span>23.574 Attivit\u00e0 finanziarie corr<span class=\"_ _3\"></span>enti <span class=\"_ _78\"> </span>(1.676) <span class=\"_ _1c8\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>206  <span class=\"_ _13f\"> </span>708  <span class=\"_ _10e\"> </span>-  <span class=\"_ _e1\"> </span>-  <span class=\"_ _c3\"> </span>(762)<span class=\"_ _254\"> </span>Totale <span class=\"_ _6a\"> </span>136.209  <span class=\"_ _16c\"> </span>88.407  <span class=\"_ _142\"> </span>(55.552) <span class=\"_ _5e\"> </span>(1.180)<span class=\"_ _254\"> </span>1.321  <span class=\"_ _153\"> </span>22.392  <span class=\"_ _a3\"> </span>26.307  <span class=\"_ _132\"> </span>21<span class=\"_ _0\"></span>7.90<span class=\"_ _3\"></span>4 NOTA 32. Inform<span class=\"_ _3\"></span>ativa sugli strumenti finanzia<span class=\"_ _3\"></span>ri- informazioni integrative La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>riportata <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ostra <span class=\"_ _0\"></span>una d<span class=\"_ _0\"></span>ettagliata <span class=\"_ _0\"></span>analisi <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>e pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>7, <span class=\"_ _0\"></span>second<span class=\"_ _0\"></span>o le categorie pre<span class=\"_ _0\"></span>viste dall\u2019IF<span class=\"_ _0\"></span>RS 9 per il 2023 e 20<span class=\"_ _0\"></span>22. Valori in migliaia \u20ac Valore Bilancio 31.12.2023<span class=\"_ _254\"> </span>Attivit\u00e0 a costo amm.to<span class=\"_ _254\"> </span>Attivit\u00e0 a fair value a CE** Attivit\u00e0 a fair value a OCI* Passivit\u00e0 a costo amm.to Passivit\u00e0 a fair value a OCI* Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ad\"> </span>  Altre partecipazioni <span class=\"_ _1d0\"> </span>974  <span class=\"_ _70\"> </span>974  <span class=\"_ _10c\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.317  <span class=\"_ _fd\"> </span>3.567  <span class=\"_ _16c\"> </span>-  <span class=\"_ _f1\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>-  <span class=\"_ _13d\"> </span>-  Crediti commerciali <span class=\"_ _1f4\"> </span>143.737  <span class=\"_ _49\"> </span>143.737  <span class=\"_ _17d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _f1\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _13d\"> </span>-  Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>12.435  <span class=\"_ _4d\"> </span>12.435  <span class=\"_ _45\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>582  <span class=\"_ _ab\"> </span>14.571  <span class=\"_ _ca\"> </span>12  <span class=\"_ _ab\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>90.062  <span class=\"_ _1c8\"> </span>90.062  <span class=\"_ _155\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>66.108  <span class=\"_ _132\"> </span>265.3<span class=\"_ _0\"></span>46 12  <span class=\"_ _10a\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _a5\"> </span>- <span class=\"_ _14d\"> </span>- Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _195\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _163\"> </span>  Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _ad\"> </span>  Debiti obbligazionari <span class=\"_ _1ce\"> </span>(20.000) <span class=\"_ _11b\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(20.000) <span class=\"_ _45\"> </span>-  Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span>(79.669) <span class=\"_ _10c\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(79.669) <span class=\"_ _157\"> </span>-  Debiti non correnti vs altri finanziatori (oltre 12M) (626) <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(626) <span class=\"_ _4a\"> </span>-  Debiti non correnti vs altri finanziatori (Oltre 12M) IFRS 16 (47.904) <span class=\"_ _ae\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(47.904) <span class=\"_ _ca\"> </span>- Passivit\u00e0 strumenti derivati di copertura (Non corrente) (175)  <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(175)  Debiti saldo prezzo su acquisizioni (Non corrente) (17.716) <span class=\"_ _4a\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(17.716) <span class=\"_ _6d\"> </span>-<span class=\"_ _0\"></span>  Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  Debiti vs banche a M-L termine (parte corrente) (23.948) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(23.948) <span class=\"_ _16a\"> </span>-  Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(2.548)<span class=\"_ _0\"></span> <span class=\"_ _147\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(2.548) <span class=\"_ _13a\"> </span>-  Debiti non correnti vs altri finanziatori (Corrente) (799) <span class=\"_ _b2\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(799) <span class=\"_ _f7\"> </span>-  Debiti non correnti vs altri finanz.ri (parte corrente) IFRS 16 (12.855) <span class=\"_ _103\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(12.855) <span class=\"_ _14b\"> </span>-  Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve termine (511) <span class=\"_ _9c\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(511) <span class=\"_ _4d\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Corrente) (1.057) <span class=\"_ _46\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(1.057)<span class=\"_ _0\"></span> Debiti per saldo prezzo su acquisizioni (Corrente) (5.858) <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.858) <span class=\"_ _13a\"> </span>-  Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span><span class=\"ff7\">(548) <span class=\"_ _ef\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(548) <span class=\"_ _4a\"> </span></span>-  Debiti commerciali <span class=\"_ _1f8\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _161\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _5e\"> </span></span>-  Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _4d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _161\"> </span></span>-  Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _10d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _4e\"> </span></span>-  Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>413.881) <span class=\"_ _ca\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _f1\"> </span>-  <span class=\"_ _f1\"> </span>(4<span class=\"_ _0\"></span>12.649)<span class=\"_ _254\"> </span>(1.232) * Conto economico complessivo, ** Conto economico Valori in migliaia \u20ac Valore Bilancio 31.12.2022<span class=\"_ _254\"> </span>Attivit\u00e0 a costo amm.to<span class=\"_ _254\"> </span>Attivit\u00e0 a fair value a CE** Attivit\u00e0 a fair value a OCI* Passivit\u00e0 a costo amm.to<span class=\"ff1 fs0 fc0\"> </span>Passivit\u00e0 a fair value a OCI*<span class=\"ff1 fs0 fc0\"> </span>Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  Altre partecipazioni <span class=\"_ _1d0\"> </span>723  <span class=\"_ _70\"> </span>723  <span class=\"_ _10d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.903  <span class=\"_ _c0\"> </span>3.445  <span class=\"_ _a3\"> </span>-  <span class=\"_ _180\"> </span>1.459  <span class=\"_ _16c\"> </span>-  <span class=\"_ _13d\"> </span>-<span class=\"_ _0\"></span>  Crediti commerciali <span class=\"_ _1f4\"> </span>119.107  <span class=\"_ _4a\"> </span>1<span class=\"_ _3\"></span>19.107  <span class=\"_ _47\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>16.929  <span class=\"_ _ab\"> </span>16.929  <span class=\"_ _5d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _e5\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>156  <span class=\"_ _12f\"> </span>14.146  <span class=\"_ _142\"> </span>10  <span class=\"_ _4d\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>68.830  <span class=\"_ _4a\"> </span>68.8<span class=\"_ _0\"></span>30  <span class=\"_ _92\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>24.647  <span class=\"_ _aa\"> </span>223.178 10  <span class=\"_ _147\"> </span>1.459  <span class=\"_ _164\"> </span>- <span class=\"_ _ec\"> </span>- Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _c4\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _19e\"> </span>  Debiti obbligazionari <span class=\"_ _1ce\"> </span>(25.000) <span class=\"_ _10e\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(25.000) <span class=\"_ _164\"> </span>-  Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span>(44.838) <span class=\"_ _43\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(44.838)<span class=\"_ _0\"></span> <span class=\"_ _16a\"> </span>-  Debiti non correnti vs altri finanziatori (oltre 12M) (1.424) <span class=\"_ _4d\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.424) <span class=\"_ _a5\"> </span>-<span class=\"_ _254\"> </span>Debiti non correnti vs altri finanziatori (Oltre 12M) IFRS 16 (29.834) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(29.834) <span class=\"_ _ca\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Non corrente) -  <span class=\"_ _c8\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>-  <span class=\"_ _c3\"> </span>-  Debiti saldo prezzo su acquisizioni (Non corrente) - <span class=\"_ _18\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>- <span class=\"_ _12d\"> </span>-  Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  Debiti vs banche a M-L termine (parte corrente) (11.805) <span class=\"_ _170\"> </span>-  <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.805) <span class=\"_ _a3\"> </span>-  Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(3.933)<span class=\"_ _0\"></span> <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(3.933) <span class=\"_ _13a\"> </span>-<span class=\"_ _0\"></span>  Debiti non correnti vs altri finanziatori (Corrente) (940) <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(940) <span class=\"_ _4a\"> </span>-  Debiti non correnti vs altri finanz.ri (parte corrente) IFRS 16 (11.740) <span class=\"_ _189\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.740)<span class=\"_ _0\"></span> <span class=\"_ _13f\"> </span>-  Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve termine (1.051) <span class=\"_ _12f\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.051) <span class=\"_ _40\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Corrente) (619) <span class=\"_ _113\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _c3\"> </span>(619) Debiti per saldo prezzo su acquisizioni (Corrente) (1.700) <span class=\"_ _ab\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.700) <span class=\"_ _af\"> </span>-  Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _113\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _14c\"> </span></span>-  Debiti commerciali <span class=\"_ _1f8\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _53\"> </span></span>-  Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _ee\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _ae\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _157\"> </span></span>-  Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>301.825) <span class=\"_ _142\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(301.206)<span class=\"_ _254\"> </span>(619) * Conto economico complessivo, ** Conto economico Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>tra <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>solo <span class=\"_ _3c\"></span>quelle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cAltre <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>\u201cAlt<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>crediti <span class=\"_ _3c\"></span>ed<span class=\"_ _0\"></span> altre <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>prendono <span class=\"_ _0\"></span>tito<span class=\"_ _0\"></span>li, o<span class=\"_ _0\"></span>vvero <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>vengono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n impatto <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>onto <span class=\"_ _0\"></span>economico<span class=\"_ _0\"></span> ed<span class=\"_ _0\"></span> includ<span class=\"_ _0\"></span>ono, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>dei d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>a con <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>patto <span class=\"_ _0\"></span>a conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plessivo. I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerciali <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> gli <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>i cr<span class=\"_ _0\"></span>editi <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>valutati<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>nom<span class=\"_ _0\"></span>inale c<span class=\"_ _0\"></span>he considerata la rapidit\u00e0 di incasso, coincide con il <span class=\"_ _3\"></span>valore determinato dall\u2019a<span class=\"_ _0\"></span>pplicazione del costo ammortizzato, in <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>l\u2019IFRS <span class=\"_ _5a\"> </span>9. <span class=\"_ _5a\"> </span>Tra <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"> </span>pa<span class=\"_ _0\"></span>ssivit\u00e0 <span class=\"_ _5a\"> </span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>deriva<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>negoziaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>rientrano <span class=\"_ _5a\"> </span>nella <span class=\"_ _5a\"> </span>categor<span class=\"_ _0\"></span>ia \u201cPassivit\u00e0 <span class=\"_ _54\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>alue</span>\u201d,<span class=\"_ _254\"> </span> <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>entre <span class=\"_ _54\"></span>i <span class=\"_ _54\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _54\"></span>vengono <span class=\"_ _54\"></span>registr<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>value</span>, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>relativa<span class=\"_ _0\"></span> variazione <span class=\"_ _55\"> </span>v<span class=\"_ _0\"></span>iene <span class=\"_ _55\"> </span>contabili<span class=\"_ _0\"></span>zzata <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>una <span class=\"_ _55\"> </span>riser<span class=\"_ _0\"></span>va <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _56\"> </span>netto, <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>costitui<span class=\"_ _0\"></span>sce <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>conto <span class=\"_ _55\"> </span>econom<span class=\"_ _0\"></span>ico complessivo. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>segnala<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>o, c<span class=\"_ _0\"></span>he il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> deri<span class=\"_ _0\"></span>vati relati<span class=\"_ _0\"></span>vi alla copertura<span class=\"_ _0\"></span> dei tassi di i<span class=\"_ _0\"></span>nteresse, bun<span class=\"_ _0\"></span>ker ed ai tassi d<span class=\"_ _0\"></span>i cambio, come gi<span class=\"_ _0\"></span>\u00e0 segnalato alle<span class=\"_ _0\"></span> Note 5 e 14. Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>isulta, <span class=\"_ _0\"></span>infatti<span class=\"_ _0\"></span>, i<span class=\"_ _0\"></span>n ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>opertura<span class=\"_ _0\"></span> (swa<span class=\"_ _0\"></span>p) s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>bunker <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la societ\u00e0 armatric<span class=\"_ _0\"></span>e ha attivato allo<span class=\"_ _0\"></span> scopo di ridurre e contro<span class=\"_ _0\"></span>llare i rischi connessi alle va<span class=\"_ _0\"></span>riazioni del prezzo della<span class=\"_ _0\"></span> materia <span class=\"_ _3\"></span>prima, <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _4\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>negativo per <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>10<span class=\"_ _0\"></span>9 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>enti con contro<span class=\"_ _0\"></span>partita la riserva <span class=\"_ _0\"></span>di patrimonio netto<span class=\"_ _0\"></span> apposit<span class=\"_ _0\"></span>amente designata<span class=\"_ _0\"></span>. Alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>uno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cop<span class=\"_ _0\"></span>ertura <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>ssi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nteresse, <span class=\"_ _3f\"></span>legato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al finanziamento<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>milioni, <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _4\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _4\"></span><span class=\"ff1\">\u00e8 <span class=\"_ _4\"></span>negati<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>117 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>(e<span class=\"_ _0\"></span>uro <span class=\"_ _4\"></span>58 <span class=\"_ _4\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _4\"></span>positivo </span></span>e <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _54\"></span>1<span class=\"_ _0\"></span>75 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>negati<span class=\"_ _0\"></span>vo), <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>ilevato <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>voci <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finanziarie <span class=\"_ _5b\"> </span>non <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _5a\"> </span>con<span class=\"_ _0\"></span> contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.  Ancora <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>strum<span class=\"_ _0\"></span>ento<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> inter<span class=\"_ _0\"></span>esse, <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> euro<span class=\"_ _0\"></span> 5,5<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>milioni, il <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _54\"></span></span>positivo <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>241 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>rilevato <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _54\"></span>voce <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>correnti <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>n contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.<span class=\"_ _254\"> </span>Infine, un <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rzo <span class=\"_ _3\"></span>strumento di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _3\"></span>sui tassi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse sul <span class=\"_ _3\"></span>finanziamento di <span class=\"_ _3\"></span>euro 15.000 <span class=\"_ _3\"></span>migliaia, in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo a Frutt<span class=\"_ _0\"></span>ital S.r.l. <span class=\"_ _0\"></span>il cui<span class=\"_ _0\"></span> mar<span class=\"_ _0\"></span>k to <span class=\"_ _0\"></span>market alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>positivo <span class=\"_ _0\"></span>e pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>euro 451 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia, iscritto nella voce attivi<span class=\"_ _0\"></span>t\u00e0 finanziari<span class=\"_ _0\"></span>e non correnti c<span class=\"_ _0\"></span>on contropartita<span class=\"_ _0\"></span> la riserva di <span class=\"_ _0\"></span>patrimonio netto<span class=\"_ _0\"></span>.  Vi <span class=\"_ _0\"></span>\u00e8, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>copertura <span class=\"_ _3c\"></span>su <span class=\"_ _0\"></span>acquisti <span class=\"_ _0\"></span>usd <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>mark <span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>market <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>950 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia, iscritto nella voce<span class=\"_ _0\"></span> Passivit\u00e0 fi<span class=\"_ _0\"></span>nanziarie corr<span class=\"_ _0\"></span>enti con contropa<span class=\"_ _0\"></span>rtita riserva di <span class=\"_ _0\"></span>patrimo<span class=\"_ _0\"></span>nio netto<span class=\"_ _254\"> </span>.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-644": {
   "value": "Gestione del rischio finanziario<span class=\"_ _3\"></span> Il principio IFRS 7 richiede<span class=\"_ _0\"></span> informazioni<span class=\"_ _0\"></span> in<span class=\"_ _3\"></span>tegrati<span class=\"_ _0\"></span>ve finalizzate ad appre<span class=\"_ _0\"></span>zzare la significati<span class=\"_ _0\"></span>vit\u00e0 degli strumenti<span class=\"_ _0\"></span> finanziari in <span class=\"_ _3\"></span>relazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lle performance economiche ed <span class=\"_ _3\"></span>alla posizione <span class=\"_ _3\"></span>finanziaria del Gruppo. <span class=\"_ _3\"></span>Questo principio<span class=\"_ _0\"></span> contabile richiede una descrizione degli obiettivi, delle politiche e <span class=\"_ _3\"></span>delle procedure poste in <span class=\"_ _3\"></span>atto dalla Direzione<span class=\"_ _0\"></span> per <span class=\"_ _54\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>diverse <span class=\"_ _5a\"> </span>tipologi<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>rischio <span class=\"_ _5a\"> </span>finanziar<span class=\"_ _0\"></span>io <span class=\"_ _54\"> </span>(<span class=\"_ _0\"></span>liquidit\u00e0, <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>merca<span class=\"_ _0\"></span>to <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>redito) <span class=\"_ _5a\"> </span>a <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _54\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>es<span class=\"_ _0\"></span>posto (cambio, ta<span class=\"_ _0\"></span>sso di i<span class=\"_ _0\"></span>nteresse, <span class=\"_ _0\"></span>bunker). Il <span class=\"_ _0\"></span>Gruppo op<span class=\"_ _0\"></span>era in <span class=\"_ _0\"></span>un settore <span class=\"_ _0\"></span>di commerci<span class=\"_ _0\"></span>o di pro<span class=\"_ _0\"></span>dotti commod<span class=\"_ _0\"></span>ity che \u00e8<span class=\"_ _0\"></span> influenzato <span class=\"_ _3f\"></span>da <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ifferenti <span class=\"_ _3f\"></span>elemen<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>pos<span class=\"_ _0\"></span>sono <span class=\"_ _3f\"></span>avere <span class=\"_ _54\"></span>un <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>mpatto <span class=\"_ _3f\"></span>sull\u2019and<span class=\"_ _0\"></span>amento <span class=\"_ _3f\"></span>economico<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>patrimoniale<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> finanziario <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo. <span class=\"_ _4\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>gestione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>tali <span class=\"_ _3\"></span>fattori <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>effettuata<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>attra<span class=\"_ _0\"></span>verso <span class=\"_ _4\"></span>l\u2019ad<span class=\"_ _0\"></span>ozione <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>copertur<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>ovvero p<span class=\"_ _3\"></span>olitic<span class=\"_ _0\"></span>he aziendali vo<span class=\"_ _0\"></span>lte alla mitigazi<span class=\"_ _0\"></span>one degli eventu<span class=\"_ _0\"></span>ali impatti d<span class=\"_ _0\"></span>i tali elementi su<span class=\"_ _0\"></span>i risultati az<span class=\"_ _0\"></span>iendali<span class=\"_ _254\"> </span>.  <div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs42a\">I rischi finanzia<span class=\"_ _0\"></span>ri a cui \u00e8 espos<span class=\"_ _0\"></span>to il Gruppo nello <span class=\"_ _0\"></span>svolgimen<span class=\"_ _0\"></span>to della sua attivit\u00e0<span class=\"_ _0\"></span> sono i segu<span class=\"_ _0\"></span>enti: </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs42b\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rischio liquidit\u00e0, <span class=\"_ _0\"></span>con r<span class=\"_ _0\"></span>iferimento alla<span class=\"_ _0\"></span> disponibili<span class=\"_ _0\"></span>t\u00e0 di r<span class=\"_ _0\"></span>isorse fi<span class=\"_ _0\"></span>nanziarie ed <span class=\"_ _0\"></span>all\u2019acc<span class=\"_ _0\"></span>esso del merc<span class=\"_ _0\"></span>ato de<span class=\"_ _0\"></span>l </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs42c\">credito; </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs42d\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rischio di mercato, comp<span class=\"_ _0\"></span>rensivo del ri<span class=\"_ _0\"></span>schio di valuta, <span class=\"_ _0\"></span>del rischio di tass<span class=\"_ _0\"></span>o, del rischio d<span class=\"_ _0\"></span>i prezzo; </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs42e\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">rischio di credito, relativo <span class=\"_ _0\"></span>ai rapporti<span class=\"_ _0\"></span>, soprattutto di na<span class=\"_ _0\"></span>tura commerciale<span class=\"_ _0\"></span>, nei confro<span class=\"_ _0\"></span>nti dei clienti. </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs42f\">I pr<span class=\"_ _0\"></span>incipali s<span class=\"_ _0\"></span>trumenti <span class=\"_ _0\"></span>fina<span class=\"_ _0\"></span>nziari <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span> includ<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>conti <span class=\"_ _0\"></span>correnti<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>deposi<span class=\"_ _0\"></span>ti a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>breve, <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fina<span class=\"_ _0\"></span>nziarie </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs430\">verso  banche <span class=\"_ _50\"> </span>a  breve  e  lungo <span class=\"_ _50\"> </span>termine,<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>debiti  obbliga<span class=\"_ _0\"></span>zionari,  passivit\u00e0  verso  altri <span class=\"_ _50\"> </span>finanziato<span class=\"_ _0\"></span>ri, <span class=\"_ _50\"> </span>stru<span class=\"_ _0\"></span>menti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs431\">derivati. <span class=\"_ _54\"></span>L\u2019obiettivo <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>quello<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>finanziare <span class=\"_ _54\"></span>l\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3f\"></span>op<span class=\"_ _0\"></span>erativa <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>Grup<span class=\"_ _0\"></span>po. <span class=\"_ _3f\"></span>Oltr<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ci\u00f2, <span class=\"_ _54\"></span>la <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>ha <span class=\"_ _54\"></span>crediti <span class=\"_ _54\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs432\">debiti <span class=\"_ _54\"></span>commerciali<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>deri<span class=\"_ _0\"></span>vanti <span class=\"_ _54\"></span>dalla <span class=\"_ _54\"></span>propria<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>atti<span class=\"_ _0\"></span>vit\u00e0. <span class=\"_ _54\"></span>La <span class=\"_ _3f\"></span>g<span class=\"_ _0\"></span>estione <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>fabbisogni <span class=\"_ _54\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>relativi <span class=\"_ _54\"></span>risc<span class=\"_ _0\"></span>hi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs433\">(principalmente<span class=\"_ _0\"></span> rischi di tasso, rischi di cambio e bunker) \u00e8 svolta a livello di tesoreria central<span class=\"_ _0\"></span>izzata sulla base </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs434\">delle <span class=\"_ _44\"> </span>line<span class=\"_ _0\"></span>e <span class=\"_ _44\"> </span>guida <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>efinite <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _44\"> </span>Responsab<span class=\"_ _0\"></span>ile <span class=\"_ _44\"> </span>Tesor<span class=\"_ _0\"></span>eria <span class=\"_ _44\"> </span>con <span class=\"_ _59\"> </span>il <span class=\"_ _44\"> </span>Diri<span class=\"_ _0\"></span>gente <span class=\"_ _44\"> </span>Pre<span class=\"_ _0\"></span>posto <span class=\"_ _44\"> </span>ed <span class=\"_ _44\"> </span>a<span class=\"_ _0\"></span>pprovate <span class=\"_ _44\"> </span>da<span class=\"_ _0\"></span>gli </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs435\">Amministratori <span class=\"_ _0\"></span>Delegati. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs436\">Si segna<span class=\"_ _0\"></span>la che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>gi\u00e0 menz<span class=\"_ _0\"></span>ionati <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>monitora<span class=\"_ _0\"></span>ti costante<span class=\"_ _0\"></span>mente, a<span class=\"_ _0\"></span>ttuando <span class=\"_ _0\"></span>azioni a<span class=\"_ _0\"></span>venti <span class=\"_ _0\"></span>l\u2019obiettivo d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs437\">fronteggiare <span class=\"_ _0\"></span>e contenere i<span class=\"_ _0\"></span> potenziali e<span class=\"_ _0\"></span>ffetti negativi <span class=\"_ _0\"></span>mediante l\u2019ut<span class=\"_ _0\"></span>ilizzo di appro<span class=\"_ _0\"></span>priate politic<span class=\"_ _0\"></span>he, ed in gener<span class=\"_ _0\"></span>ale </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs438\">laddove rite<span class=\"_ _0\"></span>nuto necessa<span class=\"_ _0\"></span>rio, <span class=\"_ _0\"></span>anche media<span class=\"_ _0\"></span>nte ap<span class=\"_ _0\"></span>positi strum<span class=\"_ _0\"></span>enti di co<span class=\"_ _0\"></span>pertura. Nell<span class=\"_ _0\"></span>a presen<span class=\"_ _0\"></span>te sezione <span class=\"_ _0\"></span>vengono<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs439\">fornite <span class=\"_ _55\"> </span>i<span class=\"_ _3\"></span>nforma<span class=\"_ _0\"></span>zioni <span class=\"_ _3d\"> </span>quali<span class=\"_ _0\"></span>tative <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>quantitati<span class=\"_ _0\"></span>ve <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ri<span class=\"_ _0\"></span>ferimento <span class=\"_ _55\"> </span>sull\u2019incidenza <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>tali<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>rischi <span class=\"_ _3d\"> </span>s<span class=\"_ _0\"></span>ul <span class=\"_ _3d\"> </span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43a\">completamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>indicato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>posita <span class=\"_ _3c\"></span>sezion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lazione <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>stione. <span class=\"_ _3c\"></span>I <span class=\"_ _3c\"></span>dati <span class=\"_ _3c\"></span>quantita<span class=\"_ _0\"></span>tivi <span class=\"_ _3c\"></span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43b\">seguito <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>portati <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>rivest<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>valenza<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>previsiona<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non <span class=\"_ _0\"></span>posson<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>compl<span class=\"_ _0\"></span>etamente <span class=\"_ _3c\"></span>riflettere <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>compless<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43c\">le reazioni correla<span class=\"_ _0\"></span>te dei merc<span class=\"_ _0\"></span>ati che possono deri<span class=\"_ _0\"></span>vare da ogni cambia<span class=\"_ _0\"></span>mento ipot<span class=\"_ _0\"></span>izzato. </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs43d\">Rischio di liq<span class=\"_ _0\"></span>uidit\u00e0  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43e\">Il <span class=\"_ _4\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _4\"></span>gestisce <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>nell\u2019ottica<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>gar<span class=\"_ _0\"></span>antire, <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>consolidato, la <span class=\"_ _4\"></span>presenza <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>una <span class=\"_ _3\"></span>struttura<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs355\">del <span class=\"_ _3f\"></span>passivo <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>quilibrio <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omposizione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ell\u2019attivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>bilancio<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>fin<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>ma<span class=\"_ _0\"></span>ntenere <span class=\"_ _3f\"></span>un\u2019e<span class=\"_ _0\"></span>levata <span class=\"_ _3f\"></span>solidit\u00e0<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs356\">patrimoniale<span class=\"_ _0\"></span>. Le <span class=\"_ _0\"></span>line<span class=\"_ _0\"></span>e di <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>ito, an<span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>negoziate <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Gruppo, <span class=\"_ _0\"></span>vengono <span class=\"_ _3c\"></span>concesse <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>singola<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs357\">societ\u00e0. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po ha<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>finanziato <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>propri <span class=\"_ _0\"></span>inves<span class=\"_ _0\"></span>timenti <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>linee <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>credito <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>medio-lun<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs358\">garantiscono <span class=\"_ _54\"></span>una <span class=\"_ _54\"></span>posizione<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>liquidit\u00e0 <span class=\"_ _54\"></span>idonea <span class=\"_ _54\"></span>all\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>aratteristica. <span class=\"_ _54\"></span>Vi <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>am<span class=\"_ _0\"></span>pi <span class=\"_ _3f\"></span>spazi <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>utilizzo <span class=\"_ _54\"></span>delle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs101\">linee di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>commercial<span class=\"_ _0\"></span>i di bre<span class=\"_ _0\"></span>ve termi<span class=\"_ _0\"></span>ne in c<span class=\"_ _0\"></span>aso di <span class=\"_ _0\"></span>necessit\u00e0 <span class=\"_ _0\"></span>di capita<span class=\"_ _0\"></span>le circola<span class=\"_ _0\"></span>nte commerc<span class=\"_ _0\"></span>iale conne<span class=\"_ _0\"></span>sse<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d7\">alla crescita<span class=\"_ _0\"></span> e allo sviluppo <span class=\"_ _0\"></span>organico.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d8\">Si segnala, inoltre, che il Gruppo opera in un <span class=\"_ _3\"></span>settore relativament<span class=\"_ _0\"></span>e protetto dal punto di vista della <span class=\"_ _3\"></span>liquidit\u00e0 in<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43f\">quanto <span class=\"_ _0\"></span>esiste <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>specifica <span class=\"_ _0\"></span>regola<span class=\"_ _0\"></span>mentazione <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ropea <span class=\"_ _0\"></span>(art. <span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>D.L.198/20<span class=\"_ _0\"></span>21) <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>impone <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs103\">dei beni <span class=\"_ _0\"></span>deperibili a<span class=\"_ _0\"></span>vvenga<span class=\"_ _0\"></span>no nel <span class=\"_ _0\"></span>termine mass<span class=\"_ _0\"></span>imo de<span class=\"_ _0\"></span>i 30 gior<span class=\"_ _0\"></span>ni dal <span class=\"_ _0\"></span>termine del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>di cons<span class=\"_ _0\"></span>egna. Ques<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs104\">comporta <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5b\"> </span>le <span class=\"_ _50\"> </span>tempist<span class=\"_ _0\"></span>iche <span class=\"_ _5b\"> </span>di <span class=\"_ _50\"> </span>incasso <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _5b\"> </span>sia<span class=\"_ _0\"></span>no <span class=\"_ _5b\"> </span>relati<span class=\"_ _0\"></span>vamente <span class=\"_ _5b\"> </span>bre<span class=\"_ _0\"></span>vi <span class=\"_ _5b\"> </span>proprio  in <span class=\"_ _5a\"> </span>fu<span class=\"_ _0\"></span>nzione <span class=\"_ _50\"> </span>della<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs105\">tipologia di be<span class=\"_ _0\"></span>ne commerci<span class=\"_ _0\"></span>alizzato. Se a<span class=\"_ _0\"></span> ci\u00f2 si unisc<span class=\"_ _0\"></span>e il fatto c<span class=\"_ _0\"></span>he le rimanenz<span class=\"_ _0\"></span>e hanno ind<span class=\"_ _0\"></span>ici di rotaz<span class=\"_ _0\"></span>ione molto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs106\">rapidi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>comun<span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>mediam<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>2 <span class=\"_ _0\"></span>settiman<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>evince <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>ciclo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _0\"></span>circola<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>virtuo<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs107\">non <span class=\"_ _0\"></span>comporta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rischi <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>quidit\u00e0 <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>contesto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>normale <span class=\"_ _3c\"></span>operativit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>to. <span class=\"_ _0\"></span>Inoltr<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>parti<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>dal <span class=\"_ _3c\"></span>mese<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs108\">di <span class=\"_ _3c\"></span>giugno <span class=\"_ _3c\"></span>2021 <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _3c\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>attivato <span class=\"_ _3c\"></span>una <span class=\"_ _3c\"></span>policy <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prima<span class=\"_ _0\"></span>rio <span class=\"_ _0\"></span>istituto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ancario <span class=\"_ _3f\"></span>per <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliore <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs109\">elastica gestion<span class=\"_ _0\"></span>e del propri<span class=\"_ _0\"></span>o working capital.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span><span class=\"fc3\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10a\">Nella <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>bella <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>eguente <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span>sposta <span class=\"_ _5b\"> </span>un<span class=\"_ _0\"></span>\u2019analisi <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>sca<span class=\"_ _0\"></span>denze, <span class=\"_ _5b\"> </span>basata<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sugli <span class=\"_ _5b\"> </span>ob<span class=\"_ _0\"></span>blighi <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ontrattuali <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>rimbors<span class=\"_ _0\"></span>o,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10b\">relativa ai d<span class=\"_ _0\"></span>ebiti finanziari, <span class=\"_ _0\"></span>commerciali, f<span class=\"_ _0\"></span>iscali ed altri <span class=\"_ _0\"></span>debiti in essere al 31 d<span class=\"_ _0\"></span>icembre 2023<span class=\"_ _0\"></span>. </div><div class=\"t m0 he ff5 fs7 fc2 sc0 ls0 ws0 gs441\">Valori in migliaia \u20ac </div><div class=\"t m0 he ff5 fs7 fc2 sc0 ls0 ws0 gs442\">Saldo al  </div><div class=\"t m0 he ff5 fs7 fc2 sc0 ls0 ws0 gs443\">31 dicembre </div><div class=\"t m0 he ff5 fs7 fc2 sc0 ls0 ws0 gs444\">2023 </div><div class=\"t m0 he ff5 fs7 fc2 sc0 ls0 ws0 gs445\">Entro 1 </div><div class=\"t m0 he ff5 fs7 fc2 sc0 ls0 ws0 gs446\">anno </div><div class=\"t m0 he ff5 fs7 fc2 sc0 ls0 ws0 gs447\">1 - 5 anni </div><div class=\"t m0 he ff5 fs7 fc2 sc0 ls0 ws0 gs448\">Oltre 5 </div><div class=\"t m0 he ff5 fs7 fc2 sc0 ls0 ws0 gs449\">anni </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs44a\">Debiti obbligazionari <span class=\"_ _188\"> </span><span class=\"ff5 fc4\">25.000  <span class=\"_ _4d\"> </span></span>5.000  <span class=\"_ _51\"> </span>20.000  <span class=\"_ _a6\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs44b\">Debiti verso banche a medio-lungo termine  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs44c\">(Non corrente/corrente) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs44d\">103.617  <span class=\"_ _14c\"> </span><span class=\"ff1 fc0\">23.948  <span class=\"_ _161\"> </span>78.348  <span class=\"_ _a5\"> </span>1.322  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs44e\">Debiti verso altri finanziatori a medio-lungo termine  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs44f\">(Non corrente/corrente) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs450\">1.425  <span class=\"_ _32\"> </span><span class=\"ff1 fc0\">7<span class=\"_ _0\"></span>99  <span class=\"_ _a4\"> </span>626 <span class=\"_ _0\"></span> <span class=\"_ _f8\"> </span>-  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs451\">Debiti verso altri finanziatori a medio-lungo termine  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs452\">(Non corrente/corrente) IFRS 16 </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs453\">60.759  <span class=\"_ _42\"> </span><span class=\"ff1 fc0\">12.855  <span class=\"_ _40\"> </span>26.119 <span class=\"_ _0\"></span> <span class=\"_ _43\"> </span>21.785<span class=\"_ _0\"></span>  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs454\">Passivit\u00e0 per strumenti derivati di copertura  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs455\">(Non corrente/corrente) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs456\">1.232  <span class=\"_ _32\"> </span><span class=\"ff1 fc0\">1.057  <span class=\"_ _f7\"> </span>175  <span class=\"_ _e5\"> </span>-  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs457\">Debiti verso banche a breve termine <span class=\"_ _19\"> </span><span class=\"ff5 fc4\">2.548  <span class=\"_ _b2\"> </span></span>2.548  <span class=\"_ _189\"> </span>-  <span class=\"_ _14d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs458\">Debiti verso altri finanziatori a breve termine <span class=\"_ _185\"> </span><span class=\"ff5 fc4\">511  <span class=\"_ _c7\"> </span></span>511  <span class=\"_ _ef\"> </span>-  <span class=\"_ _14d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs459\">Debiti per saldo prezzo su acquisizioni  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs45a\">(Non corrente/corrente) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs45b\">23.574  <span class=\"_ _41\"> </span><span class=\"ff1 fc0\">5.858  <span class=\"_ _49\"> </span>17<span class=\"_ _0\"></span>.716  <span class=\"_ _10d\"> </span>-  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs45c\">Altre passivit\u00e0 non correnti <span class=\"_ _68\"> </span><span class=\"ff5 fc4\">548  <span class=\"_ _110\"> </span></span>-  <span class=\"_ _14d\"> </span>548  <span class=\"_ _a4\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs45d\">Debiti commerciali <span class=\"_ _8c\"> </span><span class=\"ff5 fc4\">159.973  <span class=\"_ _f7\"> </span></span>159.973  <span class=\"_ _6d\"> </span>-  <span class=\"_ _14d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs45e\">Passivit\u00e0 fiscali <span class=\"_ _12b\"> </span><span class=\"ff5 fc4\">6.81<span class=\"_ _0\"></span>5  <span class=\"_ _75\"> </span></span>6.815  <span class=\"_ _4a\"> </span>-  <span class=\"_ _14d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs45f\">Altre passivit\u00e0 correnti <span class=\"_ _125\"> </span><span class=\"ff5 fc4\">27.879  <span class=\"_ _48\"> </span></span>27.879  <span class=\"_ _11b\"> </span>-  <span class=\"_ _14d\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs460\">Passivit\u00e0 Non correnti/correnti<span class=\"_ _0\"></span> al 31.12.2023 <span class=\"_ _31\"> </span>413.881  <span class=\"_ _f7\"> </span>247.243  <span class=\"_ _5e\"> </span>143.531  <span class=\"_ _16a\"> </span>23.107  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs461\">Si  segnala <span class=\"_ _50\"> </span>che <span class=\"_ _50\"> </span>tutti  gli <span class=\"_ _5b\"> </span>im<span class=\"_ _0\"></span>porti <span class=\"_ _50\"> </span>indicati  nella  tabella <span class=\"_ _50\"> </span>sovrastante,  rappresentano<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>i  v<span class=\"_ _3\"></span>alori  determinati  con </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs462\">riferimento <span class=\"_ _0\"></span>alle residue <span class=\"_ _0\"></span>scadenze <span class=\"_ _0\"></span>contrattua<span class=\"_ _0\"></span>li. Il Gruppo <span class=\"_ _0\"></span>prevede d<span class=\"_ _0\"></span>i far fronte <span class=\"_ _0\"></span>ai sud<span class=\"_ _0\"></span>detti impe<span class=\"_ _0\"></span>gni attrave<span class=\"_ _0\"></span>rso i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs463\">flussi di cassa d<span class=\"_ _0\"></span>ella gestion<span class=\"_ _0\"></span>e operativa.<span class=\"_ _254\"> </span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs464\">Rischio di c<span class=\"_ _0\"></span>ambio valutario<span class=\"_ _0\"></span>  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs465\">Il <span class=\"_ _4\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>es<span class=\"_ _0\"></span>posto <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fluttuaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"></span>nei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tassi <span class=\"_ _3\"></span>di cam<span class=\"_ _3\"></span>bio <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>valut<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>(in<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>part<span class=\"_ _0\"></span>icolare <span class=\"_ _3\"></span>dollaro <span class=\"_ _3\"></span>USA) <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>verse </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs466\">da <span class=\"_ _54\"></span>quella<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onto <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>cui <span class=\"_ _54\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>espresse <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"></span>transa<span class=\"_ _0\"></span>zioni <span class=\"_ _5a\"> </span>commerciali <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>finanz<span class=\"_ _0\"></span>iarie. <span class=\"_ _5a\"> </span>In <span class=\"_ _54\"></span>particolare<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>nel <span class=\"_ _54\"> </span>sett<span class=\"_ _0\"></span>ore </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs467\">Distribuzione <span class=\"_ _5b\"> </span>acquista <span class=\"_ _5b\"> </span>parte<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>della <span class=\"_ _5a\"> </span>merce<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>(frutta) <span class=\"_ _5b\"> </span>in <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>doll<span class=\"_ _0\"></span>aro <span class=\"_ _5a\"> </span>USA, <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>poi <span class=\"_ _5a\"> </span>importa<span class=\"_ _0\"></span>rla <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>ealizzare <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs468\">vendite in valuta euro nei merca<span class=\"_ _0\"></span>ti Sud Europei. Per contro, nel settore Shippin<span class=\"_ _0\"></span>g, i <span class=\"_ _3\"></span>ricavi denomina<span class=\"_ _0\"></span>ti in dollaro </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs469\">USA <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>maggiori <span class=\"_ _0\"></span>dei c<span class=\"_ _0\"></span>osti <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>ci\u00f2 <span class=\"_ _0\"></span>limitando <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>la b<span class=\"_ _0\"></span>ilancia <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>aria del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>che </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs46a\">risulta in ogni c<span class=\"_ _0\"></span>aso esposta <span class=\"_ _0\"></span>al Dollaro US<span class=\"_ _0\"></span>A, fisiologicamente<span class=\"_ _0\"></span>. Nel corso dell\u2019<span class=\"_ _0\"></span>ultimo tr<span class=\"_ _0\"></span>iennio sempre pi\u00f9 cate<span class=\"_ _0\"></span>ne </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs46b\">GDO <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Europa <span class=\"_ _0\"></span>hanno<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ominciato <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>chied<span class=\"_ _0\"></span>ere p<span class=\"_ _0\"></span>rezzi <span class=\"_ _0\"></span>fissi <span class=\"_ _0\"></span>annual<span class=\"_ _0\"></span>i su<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>ase a<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prodotto<span class=\"_ _0\"></span> ba<span class=\"_ _0\"></span>nane, uno<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs46c\">principali prodotti <span class=\"_ _4\"></span>comm<span class=\"_ _0\"></span>ercializ<span class=\"_ _0\"></span>zati <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>Gruppo <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>uno<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>poc<span class=\"_ _0\"></span>hi <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _3\"></span>acquistati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a prezzo <span class=\"_ _4\"></span>fermo in <span class=\"_ _4\"></span>USD.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs46d\">Il Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>adottato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>strategia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>medio-lungo<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ermine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>diminuzion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>peso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>prodotto<span class=\"_ _0\"></span> ba<span class=\"_ _0\"></span>nana <span class=\"_ _0\"></span>sul </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs46e\">paniere <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>prodotti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>comm<span class=\"_ _0\"></span>ercializzati <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>Gruppo. <span class=\"_ _3f\"></span>In <span class=\"_ _3f\"></span>aggiunta <span class=\"_ _3f\"></span>a <span class=\"_ _3c\"></span>ci\u00f2<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>prese<span class=\"_ _0\"></span>nza <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>prezzi <span class=\"_ _3f\"></span>fissi <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>vendita<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>in </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs46f\">euro <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>perc<span class=\"_ _0\"></span>i\u00f2 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _3c\"></span>cambio, <span class=\"_ _3f\"></span>il <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _3f\"></span>ha <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>plementato <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trategia <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _3c\"></span>opera<span class=\"_ _0\"></span>ndo <span class=\"_ _3c\"></span>acquisti <span class=\"_ _3f\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs470\">termine m<span class=\"_ _0\"></span>entre per la resta<span class=\"_ _0\"></span>nte parte d<span class=\"_ _0\"></span>elle vendite<span class=\"_ _0\"></span>, non assoggettata a<span class=\"_ _0\"></span> prezzi di <span class=\"_ _0\"></span>vendita prefissati<span class=\"_ _0\"></span>, ha deciso d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs471\">non ad<span class=\"_ _0\"></span>ottare strum<span class=\"_ _0\"></span>enti di<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>pertura <span class=\"_ _0\"></span>in quanto <span class=\"_ _0\"></span>la def<span class=\"_ _0\"></span>inizione d<span class=\"_ _0\"></span>ei prezz<span class=\"_ _0\"></span>i di <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>in euro<span class=\"_ _0\"></span> avvi<span class=\"_ _0\"></span>ene ogni <span class=\"_ _0\"></span>giorno </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs472\">ovvero <span class=\"_ _4\"></span>ogni<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>settimana <span class=\"_ _3\"></span>con <span class=\"_ _4\"></span>i clienti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ci\u00f2 <span class=\"_ _3\"></span>consente <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>diluire<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>man<span class=\"_ _0\"></span>iera <span class=\"_ _4\"></span>si<span class=\"_ _0\"></span>gnificativa <span class=\"_ _4\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _4\"></span>eventuali <span class=\"_ _3\"></span>effetti <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivanti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs473\">dalla <span class=\"_ _5a\"> </span>flut<span class=\"_ _0\"></span>tuazione <span class=\"_ _5a\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tassi <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>camb<span class=\"_ _0\"></span>io <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>mantenere<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>flessibilit\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>elemento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>fonda<span class=\"_ _0\"></span>mentale <span class=\"_ _5a\"> </span>nel <span class=\"_ _5b\"> </span>settore <span class=\"_ _5b\"> </span>della </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs474\">commerciali<span class=\"_ _0\"></span>zzazione <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>odotti <span class=\"_ _54\"></span>ortofrutticoli. <span class=\"_ _54\"> </span>Il <span class=\"_ _54\"> </span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>le <span class=\"_ _54\"></span>vendite <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>prezz<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>efinito, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs475\">ritiene che ta<span class=\"_ _0\"></span>le modalit\u00e0 o<span class=\"_ _0\"></span>perativa risulti<span class=\"_ _0\"></span> essere coeren<span class=\"_ _0\"></span>te con le dina<span class=\"_ _0\"></span>miche com<span class=\"_ _0\"></span>merciali del settor<span class=\"_ _0\"></span>e e sia la p<span class=\"_ _0\"></span>i\u00f9 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs476\">consona al fine d<span class=\"_ _0\"></span>i minimizz<span class=\"_ _0\"></span>are l\u2019impatto d<span class=\"_ _0\"></span>ella fluttuaz<span class=\"_ _0\"></span>ione del tasso di cambi<span class=\"_ _0\"></span>o Euro/<span class=\"_ _0\"></span>USD. </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs477\">Rischio di t<span class=\"_ _0\"></span>asso di interes<span class=\"_ _0\"></span>se  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs478\">Il Gruppo <span class=\"_ _0\"></span>finanzia <span class=\"_ _0\"></span>i propr<span class=\"_ _0\"></span>i investi<span class=\"_ _0\"></span>menti di <span class=\"_ _0\"></span>medio-lungo<span class=\"_ _0\"></span> termin<span class=\"_ _0\"></span>e ed il <span class=\"_ _0\"></span>proprio <span class=\"_ _0\"></span>capitale c<span class=\"_ _0\"></span>ircolante c<span class=\"_ _0\"></span>ommerciale </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs479\">anche <span class=\"_ _3c\"></span>attrave<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>l\u2019ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>str<span class=\"_ _0\"></span>umenti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cred<span class=\"_ _0\"></span>ito. <span class=\"_ _0\"></span>Il <span class=\"_ _3f\"></span>Gruppo <span class=\"_ _3c\"></span>utilizza<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _3c\"></span>linee <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs47a\">termine <span class=\"_ _56\"> </span>in <span class=\"_ _55\"> </span>euro, <span class=\"_ _56\"> </span>parte <span class=\"_ _56\"> </span>delle <span class=\"_ _56\"> </span>q<span class=\"_ _3\"></span>uali <span class=\"_ _56\"> </span>a <span class=\"_ _55\"> </span>tasso <span class=\"_ _56\"> </span>fisso <span class=\"_ _56\"> </span>e <span class=\"_ _55\"> </span>parte<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>a <span class=\"_ _56\"> </span>tasso <span class=\"_ _55\"> </span>va<span class=\"_ _0\"></span>riabile, <span class=\"_ _56\"> </span>sulle <span class=\"_ _56\"> </span>principali <span class=\"_ _56\"> </span>delle <span class=\"_ _55\"> </span>qual<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs47b\">(Finanziamento  in  Pool  2<span class=\"_ _3\"></span>022-2028  di <span class=\"_ _50\"> </span>originari  euro  90 <span class=\"_ _50\"> </span>milioni  e <span class=\"_ _5b\"> </span>Fina<span class=\"_ _0\"></span>nziamento  in <span class=\"_ _50\"> </span>Pool  2020-2029  di </div>originari <span class=\"_ _5b\"> </span>15  milioni <span class=\"_ _5b\"> </span>oltre <span class=\"_ _50\"> </span>a <span class=\"_ _5b\"> </span>finan<span class=\"_ _0\"></span>ziamento <span class=\"_ _50\"> </span>Credit-Agri<span class=\"_ _0\"></span>cole <span class=\"_ _5b\"> </span>2021-<span class=\"_ _0\"></span>2027 <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _5b\"> </span>5,<span class=\"_ _0\"></span>5 <span class=\"_ _5b\"> </span>milion<span class=\"_ _0\"></span>i) <span class=\"_ _5a\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>stata  attivata opportuna  cop<span class=\"_ _0\"></span>ertura  parz<span class=\"_ _0\"></span>iale <span class=\"_ _3d\"> </span>IRS  pla<span class=\"_ _0\"></span>in  vanilla <span class=\"_ _3d\"> </span>al  fi<span class=\"_ _0\"></span>ne  di  mit<span class=\"_ _0\"></span>igare  il <span class=\"_ _3d\"> </span>rischio <span class=\"_ _3d\"> </span>di  flu<span class=\"_ _0\"></span>ttuazione  d<span class=\"_ _0\"></span>ei  tassi  d<span class=\"_ _0\"></span>i riferimento<span class=\"_ _0\"></span> (eur<span class=\"_ _0\"></span>ibor) n<span class=\"_ _0\"></span>el t<span class=\"_ _0\"></span>empo <span class=\"_ _0\"></span>ovvero<span class=\"_ _0\"></span> nel<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>so de<span class=\"_ _0\"></span>ll\u2019unico <span class=\"_ _3c\"></span>prestito <span class=\"_ _0\"></span>obbligaz<span class=\"_ _0\"></span>ionario <span class=\"_ _0\"></span>emesso <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>optato <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> una<span class=\"_ _0\"></span> struttura<span class=\"_ _0\"></span> interamente a<span class=\"_ _0\"></span> tasso fisso. A<span class=\"_ _0\"></span>l 31 dicembre <span class=\"_ _0\"></span>2023 gli<span class=\"_ _0\"></span> strumenti di<span class=\"_ _0\"></span> copertura<span class=\"_ _0\"></span> del rischio variaz<span class=\"_ _0\"></span>ione tassi<span class=\"_ _0\"></span> di interesse copron<span class=\"_ _0\"></span>o il 45,2% dei finanziamenti<span class=\"_ _0\"></span> bancari a medio-lungo<span class=\"_ _0\"></span> termine a tasso variab<span class=\"_ _0\"></span>ile, cos\u00ec che circa il <span class=\"_ _5a\"> </span>59,7% <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ell\u2019intero <span class=\"_ _5b\"> </span>indebit<span class=\"_ _0\"></span>amento <span class=\"_ _5a\"> </span>b<span class=\"_ _0\"></span>ancario <span class=\"_ _5b\"> </span>ed <span class=\"_ _5b\"> </span>obblig<span class=\"_ _0\"></span>azionario <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>med<span class=\"_ _0\"></span>io-lungo <span class=\"_ _5a\"> </span>t<span class=\"_ _0\"></span>ermine <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>Gruppo <span class=\"_ _5b\"> </span>ri<span class=\"_ _0\"></span>sulta espresso <span class=\"_ _0\"></span>a tasso<span class=\"_ _0\"></span> fisso.<span class=\"_ _0\"></span> Si <span class=\"_ _0\"></span>sotto<span class=\"_ _0\"></span>linea che, <span class=\"_ _0\"></span>a g<span class=\"_ _0\"></span>iudizio d<span class=\"_ _0\"></span>el Grup<span class=\"_ _0\"></span>po, tali <span class=\"_ _0\"></span>scelte <span class=\"_ _0\"></span>risultino <span class=\"_ _0\"></span>essere molt<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>premianti a<span class=\"_ _0\"></span>lla luce dell\u2019avvenuto<span class=\"_ _0\"></span> incremento<span class=\"_ _0\"></span> dei tassi di rifer<span class=\"_ _0\"></span>imento in Euro<span class=\"_ _0\"></span>pa.  Si <span class=\"_ _0\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>sono <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>vigore <span class=\"_ _0\"></span>due <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>hedgin<span class=\"_ _0\"></span>g <span class=\"_ _0\"></span>sottos<span class=\"_ _0\"></span>critti <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> due <span class=\"_ _0\"></span>banc<span class=\"_ _0\"></span>he ai <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ensi <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Contra<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ool <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>contengono <span class=\"_ _3c\"></span>una <span class=\"_ _0\"></span>cla<span class=\"_ _0\"></span>usola <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cross <span class=\"_ _3c\"></span>default <span class=\"_ _0\"></span>che legittima la r<span class=\"_ _0\"></span>elativa banca a<span class=\"_ _0\"></span> risolvere e/o receder<span class=\"_ _0\"></span>e (a seconda<span class=\"_ _0\"></span> del caso) il relativo c<span class=\"_ _0\"></span>ontratto d<span class=\"_ _0\"></span>i hedging, in caso di <span class=\"_ _0\"></span>inade<span class=\"_ _0\"></span>mpimenti <span class=\"_ _3c\"></span>rilevanti <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrollate, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrolla<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>e/o <span class=\"_ _3c\"></span>soggette <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>comune <span class=\"_ _3c\"></span>controll<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>intendend<span class=\"_ _0\"></span>osi per controllo il <span class=\"_ _0\"></span>possesso del<span class=\"_ _0\"></span>la maggioranza de<span class=\"_ _0\"></span>i voti. Sensitivity <span class=\"_ _0\"></span>analysis sui t<span class=\"_ _0\"></span>assi di interess<span class=\"_ _0\"></span>e  Nel <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _3f\"></span>dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>pos<span class=\"_ _0\"></span>izione <span class=\"_ _3f\"></span>finanzia<span class=\"_ _0\"></span>ria <span class=\"_ _3f\"></span>netta <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3c\"></span>aum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>67.379 <span class=\"_ _3f\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>uro 127.842 migliaia, di cui la comp<span class=\"_ _3\"></span>onente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>iscritta secondo<span class=\"_ _0\"></span> il pr<span class=\"_ _3\"></span>incipio IFRS 16 \u00e8 p<span class=\"_ _3\"></span>ari ad euro 60.759 migliaia. Qui di seguito <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>riporta il <span class=\"_ _3\"></span>rapporto<span class=\"_ _0\"></span> tra <span class=\"_ _4\"></span>Indebita<span class=\"_ _0\"></span>mento e <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>atrimonio netto al <span class=\"_ _3\"></span>31 dicembre <span class=\"_ _3\"></span>2023 e <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>1 dicembre <span class=\"_ _3\"></span>2022.<span class=\"_ _0\"></span> Si segnala <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _3\"></span>i covenant <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>esistenti sul bond <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sui f<span class=\"_ _3\"></span>inanziam<span class=\"_ _0\"></span>enti in<span class=\"_ _3\"></span> Pool <span class=\"_ _3\"></span>debbano essere conteggiati, come pr<span class=\"_ _0\"></span>evisto da<span class=\"_ _0\"></span>i relativi<span class=\"_ _0\"></span> contratti<span class=\"_ _0\"></span>, su una<span class=\"_ _0\"></span> posiz<span class=\"_ _0\"></span>ione fi<span class=\"_ _0\"></span>nanziaria ne<span class=\"_ _0\"></span>tta che<span class=\"_ _0\"></span> escluda <span class=\"_ _0\"></span>l\u2019applicazio<span class=\"_ _0\"></span>ne del <span class=\"_ _0\"></span>principio<span class=\"_ _0\"></span> IFRS 16 per tutt<span class=\"_ _0\"></span>a la durata<span class=\"_ _0\"></span> dei medesimi fina<span class=\"_ _0\"></span>nziamenti. <span class=\"_ _0\"></span> Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022 Indebitamento finanziario netto <span class=\"_ _18a\"> </span>127.842  <span class=\"_ _22\"> </span>67.379  Patrimonio netto <span class=\"_ _144\"> </span>238.523  <span class=\"_ _1b\"> </span>201.483  Rapporto <span class=\"_ _18b\"> </span>0,54  <span class=\"_ _1f\"> </span>0<span class=\"_ _0\"></span>,33  Raffronto indicato<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>i senza eff<span class=\"_ _0\"></span>etto IFRS 16 <span class=\"_ _2a\"> </span>  <span class=\"_ _91\"> </span>  Indebitamento finanziario netto <span class=\"_ _18a\"> </span>67.083  <span class=\"_ _25\"> </span>25.805  Patrimonio netto <span class=\"_ _144\"> </span>239.115  <span class=\"_ _3a\"> </span>202.120  Rapporto <span class=\"_ _18b\"> </span>0,28  <span class=\"_ _1f\"> </span>0,13  La <span class=\"_ _3d\"> </span>ta<span class=\"_ _0\"></span>bella <span class=\"_ _55\"> </span>seguente <span class=\"_ _3d\"> </span>illustr<span class=\"_ _0\"></span>a <span class=\"_ _3d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>diminuita<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>incidenz<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>nel <span class=\"_ _3d\"> </span>periodo <span class=\"_ _55\"> </span>dell\u2019indebitam<span class=\"_ _0\"></span>ento <span class=\"_ _55\"> </span>a <span class=\"_ _3d\"> </span>tasso <span class=\"_ _55\"> </span>fisso <span class=\"_ _3d\"> </span>ovvero l\u2019indebitamento <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>tass<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>variabile<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>coperto <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derivato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IRS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>via <span class=\"_ _3c\"></span>dell\u2019accens<span class=\"_ _0\"></span>ione <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>nuovo <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziame<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>in Pool <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>Orsero <span class=\"_ _54\"></span>da <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>lioni <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _3f\"></span>qua<span class=\"_ _0\"></span>le <span class=\"_ _54\"></span>l\u2019incidenz<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>della <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>opertura,<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>risulta<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>proporzional<span class=\"_ _0\"></span>mente <span class=\"_ _54\"></span>minore. Viene <span class=\"_ _4\"></span>an<span class=\"_ _0\"></span>che <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>dicata <span class=\"_ _4\"></span>l\u2019i<span class=\"_ _0\"></span>ncidenza <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>indebitamento sul <span class=\"_ _4\"></span>totale <span class=\"_ _3\"></span>indebitamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>\u201coneros<span class=\"_ _0\"></span>o\u201d <span class=\"_ _4\"></span>intend<span class=\"_ _0\"></span>endosi <span class=\"_ _3\"></span>come tale <span class=\"_ _5f\"> </span>quello <span class=\"_ _5f\"> </span>rappresentato <span class=\"_ _5f\"> </span>oltre <span class=\"_ _5f\"> </span>che <span class=\"_ _5f\"> </span>dal <span class=\"_ _5f\"> </span>debito <span class=\"_ _5f\"> </span>b<span class=\"_ _3\"></span>ancario <span class=\"_ _5f\"> </span>e <span class=\"_ _5f\"> </span>dal <span class=\"_ _5f\"> </span>prestito <span class=\"_ _5c\"> </span>o<span class=\"_ _0\"></span>bbligaziona<span class=\"_ _0\"></span>rio <span class=\"_ _5c\"> </span>a<span class=\"_ _0\"></span>nche <span class=\"_ _5f\"> </span>(i) dall\u2019indeb<span class=\"_ _0\"></span>itamento <span class=\"_ _3f\"></span>banca<span class=\"_ _0\"></span>rio <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>breve<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>term<span class=\"_ _0\"></span>ine, <span class=\"_ _3f\"></span>(ii) <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ai <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>leasing<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>(ii<span class=\"_ _0\"></span>i) <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>factoring,<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>tutti essenzialmente <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>vari<span class=\"_ _0\"></span>abile. <span class=\"_ _0\"></span>Rispetto <span class=\"_ _0\"></span>all\u2019<span class=\"_ _0\"></span>indebitamento <span class=\"_ _3c\"></span>finanziario <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>rdo <span class=\"_ _0\"></span>come <span class=\"_ _3c\"></span>rappresentato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>bilancio rimangono <span class=\"_ _3f\"></span>esclus<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>i <span class=\"_ _3f\"></span>debiti <span class=\"_ _54\"></span>\u201cnon <span class=\"_ _3c\"></span>frut<span class=\"_ _0\"></span>tiferi\u201d <span class=\"_ _3f\"></span>quali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>pos<span class=\"_ _0\"></span>izioni <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k-to <span class=\"_ _3f\"></span>market <span class=\"_ _3f\"></span>sui <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>erivati, <span class=\"_ _3c\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>quote <span class=\"_ _3f\"></span>prezzo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>a pagare sulle a<span class=\"_ _0\"></span>cquisizioni effe<span class=\"_ _0\"></span>ttuate ed i debiti le<span class=\"_ _0\"></span>gati all\u2019a<span class=\"_ _0\"></span>pplicazione del pr<span class=\"_ _0\"></span>incipio IFR<span class=\"_ _0\"></span>S 16<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022 Totale indebitamento <span class=\"_ _0\"></span>banche/bond a medio-lungo termine (A) 128.617  <span class=\"_ _15d\"> </span>86.643  di cui a tasso fisso <span class=\"_ _c\"> </span>76.801  <span class=\"_ _15\"> </span>57.440  Incidenza % - tasso fisso <span class=\"_ _20\"> </span>59,7% <span class=\"_ _7b\"> </span>6<span class=\"_ _3\"></span>6,3% di cui a tasso variabile <span class=\"_ _d5\"> </span>51.816  <span class=\"_ _b5\"> </span>29.203  Incidenza % - tasso variabile <span class=\"_ _18c\"> </span>40,3% <span class=\"_ _8e\"> </span>33,7% Totale indebitamento <span class=\"_ _0\"></span>oneroso altro (B) <span class=\"_ _d7\"> </span>4.484  <span class=\"_ _15\"> </span>7.348  Totale indebitamento <span class=\"_ _0\"></span>oneroso (A+B) <span class=\"_ _65\"> </span>133.101  <span class=\"_ _1d\"> </span>93.991  Incidenza % - tasso fisso <span class=\"_ _20\"> </span>57,7% <span class=\"_ _33\"> </span>61,1% Incidenza % - tasso variabile <span class=\"_ _18c\"> </span>42,3% <span class=\"_ _f\"> </span>38,9<span class=\"_ _3\"></span>% Al <span class=\"_ _3c\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>monte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>indebitament<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>oneroso <span class=\"_ _3c\"></span>diminuisce <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>circa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>milioni <span class=\"_ _3c\"></span>rispetto <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>esercizio precedente, <span class=\"_ _3d\"> </span>essenzialm<span class=\"_ _0\"></span>ente  per <span class=\"_ _3d\"> </span>via  d<span class=\"_ _0\"></span>el  minor  ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _3d\"> </span>di  linee <span class=\"_ _3d\"> </span>di  breve<span class=\"_ _0\"></span>  termi<span class=\"_ _0\"></span>ne  e  riduz<span class=\"_ _0\"></span>ione  dei <span class=\"_ _3d\"> </span>leasing finanziari. <span class=\"_ _5a\"> </span>All\u2019int<span class=\"_ _0\"></span>erno <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>debito <span class=\"_ _5a\"> </span>banc<span class=\"_ _0\"></span>ario <span class=\"_ _5a\"> </span>a <span class=\"_ _54\"></span>medio-l<span class=\"_ _0\"></span>ungo <span class=\"_ _5a\"> </span>la <span class=\"_ _5a\"> </span>quota <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>42,8 <span class=\"_ _5a\"> </span>milioni <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _5a\"> </span>rapprese<span class=\"_ _0\"></span>ntata <span class=\"_ _5a\"> </span>da finanziament<span class=\"_ _0\"></span>i a tasso variabile cop<span class=\"_ _0\"></span>erti mediante deriva<span class=\"_ _0\"></span>to, in misura del 49,3% <span class=\"_ _0\"></span>del debito nominale<span class=\"_ _0\"></span>: si segnala come <span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _4\"></span>copertura <span class=\"_ _3\"></span>sia <span class=\"_ _4\"></span>effic<span class=\"_ _0\"></span>ace <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontro <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>rialzo <span class=\"_ _4\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tassi <span class=\"_ _4\"></span>ma<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>non <span class=\"_ _3\"></span>annulli <span class=\"_ _4\"></span>ovv<span class=\"_ _0\"></span>iamente <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>effetto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>eventuali <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>pread, previsti <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrattualmente,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un\u2019ev<span class=\"_ _0\"></span>oluzione <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egativa <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>rapporto<span class=\"_ _0\"></span> tr<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Po<span class=\"_ _0\"></span>sizione <span class=\"_ _0\"></span>Finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _0\"></span>Netta <span class=\"_ _3c\"></span>ed Adjusted EBITDA<span class=\"_ _0\"></span>.  La <span class=\"_ _0\"></span>tab<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>guente <span class=\"_ _3c\"></span>espone <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>compos<span class=\"_ _0\"></span>izione <span class=\"_ _3c\"></span>degli <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>neri <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>bienn<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>sec<span class=\"_ _0\"></span>ondo <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>loro <span class=\"_ _3c\"></span>natur<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>(esc<span class=\"_ _0\"></span>lusi l\u2019interest <span class=\"_ _0\"></span>cost <span class=\"_ _3c\"></span>ed <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivi <span class=\"_ _0\"></span>verso <span class=\"_ _3c\"></span>terzi, <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eccez<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>prove<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>derivat<span class=\"_ _0\"></span>i), <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eguire <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>tab<span class=\"_ _0\"></span>ella relativa <span class=\"_ _5b\"> </span>alla <span class=\"_ _5b\"> </span><span class=\"ff7\">sens<span class=\"_ _0\"></span>itivity <span class=\"_ _5b\"> </span>an<span class=\"_ _0\"></span>alysis</span> <span class=\"_ _5b\"> </span>illustra<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>q<span class=\"_ _0\"></span>uale <span class=\"_ _5b\"> </span>sarebb<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>l\u2019effetto, <span class=\"_ _5b\"> </span>rela<span class=\"_ _0\"></span>tivamente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>gli <span class=\"_ _5b\"> </span>interessi <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>ai finanziament<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>bancari <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>medio-lungo<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>dei <span class=\"_ _54\"></span>maggiori <span class=\"_ _54\"> </span>on<span class=\"_ _0\"></span>eri <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>sarebbero <span class=\"_ _54\"> </span>or<span class=\"_ _0\"></span>iginati <span class=\"_ _54\"></span>nel <span class=\"_ _54\"></span>2023nel <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>un maggior livello <span class=\"_ _0\"></span>dei tassi di i<span class=\"_ _0\"></span>nteresse tra 25 e 100 b<span class=\"_ _0\"></span>asis points<span class=\"_ _0\"></span>:  Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022 Evoluzione nei perio<span class=\"_ _0\"></span>di di riferimento degli oneri finanziari netti:  - su finanziamenti bancari/bond MT a tasso fisso <span class=\"_ _ea\"> </span>(1.162) <span class=\"_ _96\"> </span>(1.150)  - su finanziamenti bancari MT a tasso fisso per derivato <span class=\"_ _46\"> </span>(986)<span class=\"_ _0\"></span> <span class=\"_ _b7\"> </span>(573)  - su finanziamenti bancari MT a tasso variabile <span class=\"_ _187\"> </span>(3.279) <span class=\"_ _15\"> </span>(284)  - su finanziamenti breve termine bancari ed altri<span class=\"_ _0\"></span> <span class=\"_ _b1\"> </span>(1.931) <span class=\"_ _96\"> </span>(768)  - interessi IFRS 16 <span class=\"_ _18d\"> </span>(1.821) <span class=\"_ _b5\"> </span>(1.123)  - interessi Earn-out <span class=\"_ _18e\"> </span>(805) <span class=\"_ _b7\"> </span>-   - interessi Put/call <span class=\"_ _18f\"> </span>(320) <span class=\"_ _b7\"> </span>-   - interessi amortizing <span class=\"_ _1e\"> </span>(279) <span class=\"_ _15f\"> </span>(184) Totale <span class=\"_ _190\"> </span>(10.585) <span class=\"_ _191\"> </span>(4.082) Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022 A consuntivo su fin.ti bancari MT a tasso variabile <span class=\"_ _de\"> </span>(3.279) <span class=\"_ _13\"> </span>(284)  + 25 bp <span class=\"_ _192\"> </span>(173) <span class=\"_ _28\"> </span>(3<span class=\"_ _3\"></span>9)  + 50 bp <span class=\"_ _193\"> </span>(346) <span class=\"_ _63\"> </span>(79)  + 75 bp <span class=\"_ _194\"> </span>(519) <span class=\"_ _2c\"> </span>(122)  + 100 bp <span class=\"_ _eb\"> </span>(692) <span class=\"_ _63\"> </span>(164)<div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs4ca\">Rischio vol<span class=\"_ _0\"></span>atilit\u00e0 dei pr<span class=\"_ _0\"></span>ezzi delle mate<span class=\"_ _0\"></span>rie prim<span class=\"_ _0\"></span>e ortofrutticole <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4cb\">Il <span class=\"_ _5b\"> </span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _5b\"> </span>operand<span class=\"_ _0\"></span>o <span class=\"_ _5b\"> </span>in <span class=\"_ _50\"> </span>un <span class=\"_ _50\"> </span>settore <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>modity <span class=\"_ _50\"> </span>agricole <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5b\"> </span>sono  esposte <span class=\"_ _5b\"> </span>per <span class=\"_ _50\"> </span>natura <span class=\"_ _50\"> </span>alla <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>riabilit\u00e0 <span class=\"_ _50\"> </span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4cc\">quantitativi <span class=\"_ _3c\"></span>prodotti <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>rispondenza<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fatto<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>esog<span class=\"_ _0\"></span>eni <span class=\"_ _0\"></span>tra <span class=\"_ _3c\"></span>cui, <span class=\"_ _0\"></span>ad <span class=\"_ _3c\"></span>esempio<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>eventi <span class=\"_ _3c\"></span>atmosferic<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mbientali<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4cd\">fuori <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>peratori <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>setto<span class=\"_ _0\"></span>re, <span class=\"_ _4\"></span>gestisc<span class=\"_ _0\"></span>e <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>tipi <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>fattispecie <span class=\"_ _4\"></span>conn<span class=\"_ _0\"></span>esse <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3e\"></span>ma<span class=\"_ _0\"></span>terie <span class=\"_ _4\"></span>prime <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>gricole:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ce\">l\u2019approvvigiona<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acquisto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>materie <span class=\"_ _3c\"></span>prime. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>primo <span class=\"_ _0\"></span>ele<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ello <span class=\"_ _0\"></span>maggiormente<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4cf\">sensibile <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>dunqu<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>iversifica <span class=\"_ _5b\"> </span>quanto <span class=\"_ _5b\"> </span>pi\u00f9 <span class=\"_ _5b\"> </span>pos<span class=\"_ _0\"></span>sibile <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>proprio <span class=\"_ _5b\"> </span>porta<span class=\"_ _0\"></span>foglio <span class=\"_ _5b\"> </span>prodotti<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>attr<span class=\"_ _0\"></span>averso <span class=\"_ _5b\"> </span>il<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d0\">numero di r<span class=\"_ _0\"></span>eferenze co<span class=\"_ _0\"></span>mmercializzate,<span class=\"_ _0\"></span> la base <span class=\"_ _0\"></span>fornitori e i<span class=\"_ _0\"></span> Paesi di o<span class=\"_ _0\"></span>rigine. In <span class=\"_ _0\"></span>questo modo <span class=\"_ _0\"></span>la concentr<span class=\"_ _0\"></span>azione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d1\">del rischio di ammanchi<span class=\"_ _0\"></span> di prodotto per singola refere<span class=\"_ _0\"></span>nza e fornitore risult<span class=\"_ _0\"></span>a mitigata ed il portafoglio prodott<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d2\">bilanciato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>d <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span>ventuali  ammanchi <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i  produzione <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _50\"> </span>specifiche  referenze  e/o <span class=\"_ _5b\"> </span>or<span class=\"_ _0\"></span>igini. <span class=\"_ _50\"> </span>La <span class=\"_ _50\"> </span>seconda<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d3\">fattispecie <span class=\"_ _5a\"> </span>riguard<span class=\"_ _0\"></span>a <span class=\"_ _54\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>variazione <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>prezzi <span class=\"_ _5a\"> </span>delle <span class=\"_ _5a\"> </span>mat<span class=\"_ _0\"></span>erie <span class=\"_ _5a\"> </span>prime <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>acquisto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>che <span class=\"_ _5a\"> </span>viene<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>gest<span class=\"_ _0\"></span>ita <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _5a\"> </span>la<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d4\">politica <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>prezzo <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>rodotti <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>vendita<span class=\"_ _0\"></span>. <span class=\"_ _54\"></span>Le <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ue <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span>mensioni <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>infatti<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>trettamente<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>le<span class=\"_ _0\"></span>gate <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>quanto <span class=\"_ _5a\"> </span>la<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d5\">definizione <span class=\"_ _54\"></span>giornaliera, <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ettimanale, <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>pre<span class=\"_ _0\"></span>zzi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>endita <span class=\"_ _3f\"></span>permette<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ag<span class=\"_ _0\"></span>giustare <span class=\"_ _3f\"></span>le <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>ventuali <span class=\"_ _3f\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d6\">prezzo <span class=\"_ _0\"></span>in fase <span class=\"_ _0\"></span>di a<span class=\"_ _0\"></span>pprovvigiona<span class=\"_ _0\"></span>mento al <span class=\"_ _0\"></span>rialzo <span class=\"_ _0\"></span>o al<span class=\"_ _0\"></span> ribas<span class=\"_ _0\"></span>so. La <span class=\"_ _0\"></span>volatilit\u00e0 <span class=\"_ _0\"></span>\u00e8 i<span class=\"_ _0\"></span>noltre g<span class=\"_ _0\"></span>estita dal <span class=\"_ _0\"></span>Gruppo<span class=\"_ _0\"></span> mediante<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d7\">le <span class=\"_ _3f\"></span>modalit\u00e0 <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _3f\"></span>regolati <span class=\"_ _54\"></span>i <span class=\"_ _3c\"></span>ra<span class=\"_ _0\"></span>pporti <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3f\"></span>i <span class=\"_ _3f\"></span>fornito<span class=\"_ _0\"></span>ri, <span class=\"_ _3f\"></span>nei <span class=\"_ _3f\"></span>confront<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>quali <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>molt<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>spesso<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d8\">attraverso <span class=\"_ _3c\"></span>schemi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>vendita <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>issione. <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sostan<span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>prezz<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ricon<span class=\"_ _0\"></span>osciuto <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>forn<span class=\"_ _0\"></span>itore <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d9\">prodotti <span class=\"_ _0\"></span>acquistati <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>definito <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base al<span class=\"_ _0\"></span> pre<span class=\"_ _0\"></span>zzo di <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>prodotto; <span class=\"_ _0\"></span>tale fa<span class=\"_ _0\"></span>ttispecie <span class=\"_ _0\"></span>di fa<span class=\"_ _0\"></span>tto cons<span class=\"_ _0\"></span>ente d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4da\">diluire molto il r<span class=\"_ _0\"></span>ischio di vola<span class=\"_ _0\"></span>tilit\u00e0 dei prezzi delle<span class=\"_ _0\"></span> materie p<span class=\"_ _0\"></span>rime.  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs4db\">Rischio vol<span class=\"_ _0\"></span>atilit\u00e0 dei pr<span class=\"_ _0\"></span>ezzi del carbur<span class=\"_ _0\"></span>ante dell<span class=\"_ _0\"></span>e navi  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4dc\">Il bunke<span class=\"_ _0\"></span>r (carburan<span class=\"_ _0\"></span>te) uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _0\"></span>per le <span class=\"_ _0\"></span>navi <span class=\"_ _0\"></span>di pro<span class=\"_ _0\"></span>priet\u00e0 \u00e8 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>principale <span class=\"_ _0\"></span>materia <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>soggetta <span class=\"_ _0\"></span>a vola<span class=\"_ _0\"></span>tilit\u00e0 de<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4dd\">prezzi, <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>cui <span class=\"_ _50\"> </span>il <span class=\"_ _5a\"> </span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _5b\"> </span>\u2013 <span class=\"_ _5b\"> </span>precisa<span class=\"_ _0\"></span>mente <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>setto<span class=\"_ _0\"></span>re <span class=\"_ _5b\"> </span>Shipp<span class=\"_ _0\"></span>ing <span class=\"_ _5a\"> </span>\u2013 <span class=\"_ _5b\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>esposto, <span class=\"_ _5b\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>onseguent<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>pote<span class=\"_ _0\"></span>nziali <span class=\"_ _5b\"> </span>effetti<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4de\">(negativi <span class=\"_ _5a\"> </span>o <span class=\"_ _54\"> </span>pos<span class=\"_ _0\"></span>itivi) <span class=\"_ _5a\"> </span>sui <span class=\"_ _5a\"> </span>risultati <span class=\"_ _5a\"> </span>economici <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>Gruppo. <span class=\"_ _5a\"> </span>In <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onsiderazione <span class=\"_ _5a\"> </span>dell\u2019al<span class=\"_ _0\"></span>ta <span class=\"_ _54\"></span>vola<span class=\"_ _0\"></span>tilit\u00e0 <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span>dici <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4df\">riferimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>petrolio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>pri <span class=\"_ _0\"></span>derivati <span class=\"_ _3c\"></span>(tra <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>utiliz<span class=\"_ _0\"></span>zano <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>carb<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e0\">le navi di <span class=\"_ _3\"></span>propriet\u00e0<span class=\"_ _0\"></span>), il G<span class=\"_ _3\"></span>ruppo ricorre a due modalit\u00e0<span class=\"_ _0\"></span> di <span class=\"_ _3\"></span>copertura: di tipo finanzi<span class=\"_ _0\"></span>ario, acquistando il bunker a<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e1\">termine <span class=\"_ _54\"></span>su <span class=\"_ _54\"></span>or<span class=\"_ _0\"></span>izzonte <span class=\"_ _54\"></span>seme<span class=\"_ _0\"></span>strale <span class=\"_ _54\"></span>o <span class=\"_ _54\"></span>annu<span class=\"_ _0\"></span>ale <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>percentuale <span class=\"_ _54\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>varia <span class=\"_ _54\"></span>tra <span class=\"_ _54\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _54\"></span>20% <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>30<span class=\"_ _0\"></span>% <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>umo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e2\">stimato <span class=\"_ _3\"></span>(corrispondente i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>sostanza<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>servizio <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>trasporto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>effettuato in<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>favore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>Gruppo. <span class=\"_ _3\"></span>Si <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>icorda<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e3\">difatti che <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>navi sono <span class=\"_ _3\"></span>utilizzate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>circa il <span class=\"_ _4\"></span>50<span class=\"_ _0\"></span>% p<span class=\"_ _3\"></span>er l\u2019importazione di <span class=\"_ _3\"></span>volumi di <span class=\"_ _3\"></span>banane e <span class=\"_ _4\"></span>an<span class=\"_ _0\"></span>anas <span class=\"_ _3\"></span>direttam<span class=\"_ _0\"></span>ente<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e4\">commerciali<span class=\"_ _0\"></span>zzati d<span class=\"_ _0\"></span>al Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _0\"></span>c.d. <span class=\"_ _0\"></span>utilizzo <span class=\"_ _0\"></span>capt<span class=\"_ _0\"></span>ive. <span class=\"_ _0\"></span>La s<span class=\"_ _0\"></span>econda <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>gestista <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>definizione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e5\">contratti <span class=\"_ _50\"> </span>commerciali <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>clienti <span class=\"_ _5b\"> </span>te<span class=\"_ _0\"></span>rzi, <span class=\"_ _5b\"> </span>i <span class=\"_ _50\"> </span>quali <span class=\"_ _50\"> </span>prevedono  una <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>lausola <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>.d. <span class=\"_ _5b\"> </span>\u201cBAF\u201d <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>\u201cBunker <span class=\"_ _5b\"> </span>A<span class=\"_ _0\"></span>djustment<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e6\">Factor\u201d) volta a riequilibrar<span class=\"_ _0\"></span>e le f<span class=\"_ _3\"></span>luttuaz<span class=\"_ _0\"></span>ioni del prezzo del carburante anda<span class=\"_ _0\"></span>ndo ad aggiungere o a sottrarre alla<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e7\">tariffa pattuita <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nnualment<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>on il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cliente del <span class=\"_ _4\"></span>ser<span class=\"_ _0\"></span>vizio <span class=\"_ _3\"></span>navale<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>valore economico che <span class=\"_ _4\"></span>neutr<span class=\"_ _0\"></span>alizzi <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>comunque<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e8\">mitighi <span class=\"_ _0\"></span>le fluttuaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _0\"></span>el prezzo <span class=\"_ _0\"></span>del car<span class=\"_ _0\"></span>burante. <span class=\"_ _0\"></span>In qu<span class=\"_ _0\"></span>esto modo <span class=\"_ _0\"></span>l\u2019evoluzione<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>prezzo del <span class=\"_ _0\"></span>carburante<span class=\"_ _0\"></span> ha u<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e9\">impatto <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>rilevante <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>risult<span class=\"_ _0\"></span>ati di <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>poter essere <span class=\"_ _3c\"></span>mantenuto <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ollo. Il <span class=\"_ _0\"></span>contesto<span class=\"_ _0\"></span> di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ea\">mercato <span class=\"_ _3f\"></span>ha <span class=\"_ _3c\"></span>storica<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>vi<span class=\"_ _0\"></span>sto <span class=\"_ _3c\"></span>l\u2019applica<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>clau<span class=\"_ _0\"></span>sole <span class=\"_ _3c\"></span>BAF <span class=\"_ _3f\"></span>nel <span class=\"_ _3c\"></span>tras<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>rittimo <span class=\"_ _3c\"></span>ref<span class=\"_ _0\"></span>rigerato <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>non <span class=\"_ _3f\"></span>si<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4eb\">rilevano <span class=\"_ _3f\"></span>segnal<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>tali <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>far <span class=\"_ _54\"></span>presagire <span class=\"_ _3c\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>venir <span class=\"_ _3f\"></span>meno <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>possibilit\u00e0 <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>seguire <span class=\"_ _3f\"></span>tali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>client<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ec\">terzi <span class=\"_ _0\"></span>ovvero<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>poter <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ovare <span class=\"_ _0\"></span>adegua<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>copertu<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>finanziari<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>petro<span class=\"_ _0\"></span>lifero. <span class=\"_ _0\"></span>Di <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>espone<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ed\">un\u2019analisi <span class=\"_ _5b\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>evi<span class=\"_ _0\"></span>denzia <span class=\"_ _5b\"> </span>come <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>prezzo <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>car<span class=\"_ _0\"></span>burante <span class=\"_ _5b\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>navi <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>bbia <span class=\"_ _5b\"> </span>impatta<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>sui <span class=\"_ _5b\"> </span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>settore<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ee\">Shipping nel <span class=\"_ _0\"></span>periodo di rife<span class=\"_ _0\"></span>rimento.<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs4ef\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _45\"> </span>% <span class=\"_ _4d\"> </span>31.12.2022 <span class=\"_ _45\"> </span>%<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs4f0\">Totale costo bunker <span class=\"_ _135\"> </span>38.010  <span class=\"_ _195\"> </span>28,64% <span class=\"_ _152\"> </span>42.691 <span class=\"_ _0\"></span> <span class=\"_ _9c\"> </span>29,97%<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs4f1\">Ricavi settore Shi<span class=\"_ _0\"></span>pping <span class=\"_ _196\"> </span>132.737  <span class=\"_ _12f\"> </span>  <span class=\"_ _113\"> </span>142.4<span class=\"_ _0\"></span>23  <span class=\"_ _ab\"> </span><span class=\"fc0\"> </span><span class=\"fc0\"> </span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs4f2\">Rischio di c<span class=\"_ _0\"></span>redito  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f3\">Il <span class=\"_ _4\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>esposto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _4\"></span>deri<span class=\"_ _0\"></span>vante, p<span class=\"_ _3\"></span>rincipalmente<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>rappor<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>propri <span class=\"_ _3\"></span>cli<span class=\"_ _0\"></span>enti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f4\">ed in particola<span class=\"_ _0\"></span>re ad eventua<span class=\"_ _0\"></span>li ritardi<span class=\"_ _0\"></span> o mancati <span class=\"_ _0\"></span>pagamenti<span class=\"_ _0\"></span> da parte dei <span class=\"_ _0\"></span>medesimi, c<span class=\"_ _0\"></span>he qualora si<span class=\"_ _0\"></span> verificass<span class=\"_ _0\"></span>ero,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f5\">potrebbero <span class=\"_ _5b\"> </span>determin<span class=\"_ _0\"></span>are <span class=\"_ _5a\"> </span>effetti<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>negati<span class=\"_ _0\"></span>vi <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5b\"> </span>situazio<span class=\"_ _0\"></span>ne <span class=\"_ _5a\"> </span>economic<span class=\"_ _0\"></span>a, <span class=\"_ _5a\"> </span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>patrimo<span class=\"_ _0\"></span>niale <span class=\"_ _5a\"> </span>del <span class=\"_ _5b\"> </span>Grup<span class=\"_ _0\"></span>po<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f6\">stesso. <span class=\"_ _54\"></span>Il <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"> </span>opera <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _54\"></span>una <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>clienti <span class=\"_ _54\"></span>molto <span class=\"_ _54\"></span>ampia <span class=\"_ _54\"></span>composta<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dal <span class=\"_ _54\"></span>canale<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>GDO <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>da <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>lienti <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osiddetti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f7\">\u201ctradizionali\u201d quali <span class=\"_ _4\"></span>gros<span class=\"_ _0\"></span>sisti e <span class=\"_ _4\"></span>dettaglianti. In <span class=\"_ _4\"></span>consi<span class=\"_ _0\"></span>derazione <span class=\"_ _3\"></span>della eterogeneit\u00e0 <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella base <span class=\"_ _4\"></span>clienti, sp<span class=\"_ _3\"></span>ecia<span class=\"_ _0\"></span>lmente<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f8\">a <span class=\"_ _0\"></span>livello <span class=\"_ _3f\"></span>Europeo, <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>adott<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>politiche <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>rischio <span class=\"_ _3c\"></span>attra<span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>polizz<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>ass<span class=\"_ _0\"></span>icurazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f9\">del <span class=\"_ _3f\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ompagnie <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>pr<span class=\"_ _0\"></span>imario <span class=\"_ _3f\"></span>livello<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>internaz<span class=\"_ _0\"></span>ionale. <span class=\"_ _54\"></span>In <span class=\"_ _3f\"></span>aggiunta, <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3f\"></span>adotta<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>politiche <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>risk<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4fa\">management <span class=\"_ _3d\"> </span>volte  all\u2019<span class=\"_ _0\"></span>interruzione <span class=\"_ _3d\"> </span>delle  fo<span class=\"_ _0\"></span>rniture  al<span class=\"_ _0\"></span>  superamento<span class=\"_ _0\"></span>  di  talun<span class=\"_ _0\"></span>e  soglie  di <span class=\"_ _3d\"> </span>credito <span class=\"_ _3d\"> </span>scaduto <span class=\"_ _3d\"> </span>in<span class=\"_ _254\"> </span> </div>relazione <span class=\"_ _5a\"> </span>ad <span class=\"_ _5a\"> </span>agei<span class=\"_ _0\"></span>ng <span class=\"_ _54\"></span>e/o<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>mmontare. <span class=\"_ _5a\"> </span>Tal<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onsentono <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>re<span class=\"_ _0\"></span>gistrare <span class=\"_ _5a\"> </span>una <span class=\"_ _5a\"> </span>perdita <span class=\"_ _5a\"> </span>su <span class=\"_ _5a\"> </span>cred<span class=\"_ _0\"></span>iti<span class=\"_ _254\"> </span> rispetto al fa<span class=\"_ _0\"></span>tturato tota<span class=\"_ _0\"></span>le molt<span class=\"_ _0\"></span>o esigua e sosta<span class=\"_ _0\"></span>nzialm<span class=\"_ _0\"></span>ente costante<span class=\"_ _0\"></span> nel tempo.<span class=\"_ _0\"></span> Inoltre, in cons<span class=\"_ _0\"></span>iderazion<span class=\"_ _0\"></span>e della<span class=\"_ _254\"> </span> tipologia di <span class=\"_ _4\"></span>ben<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tr<span class=\"_ _0\"></span>atta <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>(beni <span class=\"_ _3\"></span>di p<span class=\"_ _3\"></span>rimo consumo <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>asilari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>dieta occidentale) <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3\"></span>stabilit\u00e0<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dei <span class=\"_ _0\"></span>canali d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>ravvedono <span class=\"_ _0\"></span>mod<span class=\"_ _0\"></span>ifiche <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>clienti <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>impatta<span class=\"_ _0\"></span>re la <span class=\"_ _0\"></span>dime<span class=\"_ _0\"></span>nsione <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span> rischio di credito.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> La <span class=\"_ _54\"></span>se<span class=\"_ _0\"></span>guente <span class=\"_ _54\"></span>ta<span class=\"_ _0\"></span>bella <span class=\"_ _54\"> </span>for<span class=\"_ _0\"></span>nisce <span class=\"_ _54\"> </span>una<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ri<span class=\"_ _0\"></span>partizione <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>crediti <span class=\"_ _5a\"> </span>commercia<span class=\"_ _0\"></span>li <span class=\"_ _54\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>31 <span class=\"_ _5a\"> </span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>raggru<span class=\"_ _0\"></span>ppati <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>er<span class=\"_ _254\"> </span> scaduto a<span class=\"_ _0\"></span>l netto del fondo <span class=\"_ _0\"></span>svalutazione crediti<span class=\"_ _0\"></span>:  Valori in migliaia \u20ac <span class=\"_ _191\"> </span>31.12.2023<span class=\"_ _254\"> </span>A<span class=\"_ _254\"> </span> scadere<span class=\"_ _254\"> </span>Scaduti<span class=\"_ _254\"> </span> entro 30<span class=\"_ _254\"> </span> gg<span class=\"_ _254\"> </span> Scaduti<span class=\"_ _254\"> </span> tra 31-90<span class=\"_ _254\"> </span> gg<span class=\"_ _254\"> </span> Scaduti<span class=\"_ _254\"> </span> tra 91-<span class=\"_ _254\"> </span>120 gg<span class=\"_ _254\"> </span> Oltre<span class=\"_ _254\"> </span> 120 gg<span class=\"_ _254\"> </span> Crediti commerciali al lordo del fondo<span class=\"_ _254\"> </span> svalutazione   155.783  <span class=\"_ _104\"> </span>94.590  <span class=\"_ _153\"> </span>35.038  <span class=\"_ _13a\"> </span>12.142  <span class=\"_ _10e\"> </span>1.144  <span class=\"_ _f7\"> </span>12.868  Fondo svalutazione crediti commerciali <span class=\"_ _39\"> </span>(11.546) <span class=\"_ _f7\"> </span>(<span class=\"_ _0\"></span>126) <span class=\"_ _103\"> </span>(122) <span class=\"_ _ff\"> </span>(225) <span class=\"_ _147\"> </span>(251) <span class=\"_ _4d\"> </span>(10.821)<span class=\"_ _254\"> </span> Crediti commerciali <span class=\"_ _191\"> </span>144<span class=\"_ _0\"></span>.237 <span class=\"_ _3\"></span> <span class=\"_ _11b\"> </span>94.464  <span class=\"_ _9f\"> </span>34.916  <span class=\"_ _a3\"> </span>11<span class=\"_ _0\"></span>.918  <span class=\"_ _a6\"> </span>893  <span class=\"_ _46\"> </span>2.046  L\u2019elevata <span class=\"_ _3c\"></span>misura <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fondi <span class=\"_ _3c\"></span>svalut<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>dalla <span class=\"_ _3c\"></span>specifica <span class=\"_ _3c\"></span>esigenza <span class=\"_ _3c\"></span>fiscale <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>stra<span class=\"_ _0\"></span>lciare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _0\"></span>orma<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> \u201cpersi\u201d <span class=\"_ _3d\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _3d\"> </span>interamente<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>svalu<span class=\"_ _0\"></span>tati <span class=\"_ _3d\"> </span>fino <span class=\"_ _3d\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>conclusio<span class=\"_ _0\"></span>ne <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>rela<span class=\"_ _0\"></span>tivi <span class=\"_ _3d\"> </span>proced<span class=\"_ _0\"></span>imenti <span class=\"_ _3d\"> </span>conc<span class=\"_ _0\"></span>orsuali <span class=\"_ _55\"> </span>(fallimento,<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> concorda<span class=\"_ _0\"></span>to) pena il venir meno d<span class=\"_ _0\"></span>ella deducibilit\u00e0<span class=\"_ _0\"></span> fiscale delle<span class=\"_ _0\"></span> perdite stesse.<span class=\"_ _254\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-739": {
   "value": "Rischio di liq<span class=\"_ _0\"></span>uidit\u00e0 Il <span class=\"_ _4\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _4\"></span>gestisce <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>nell\u2019ottica<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>gar<span class=\"_ _0\"></span>antire, <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>consolidato, la <span class=\"_ _4\"></span>presenza <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>una <span class=\"_ _3\"></span>struttura<span class=\"_ _254\"> </span>del <span class=\"_ _3f\"></span>passivo <span class=\"_ _54\"></span>in <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>quilibrio <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>omposizione <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ell\u2019attivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>bilancio<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>fin<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>ma<span class=\"_ _0\"></span>ntenere <span class=\"_ _3f\"></span>un\u2019e<span class=\"_ _0\"></span>levata <span class=\"_ _3f\"></span>solidit\u00e0<span class=\"_ _254\"> </span>patrimoniale<span class=\"_ _0\"></span>. Le <span class=\"_ _0\"></span>line<span class=\"_ _0\"></span>e di <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>ito, an<span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>negoziate <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Gruppo, <span class=\"_ _0\"></span>vengono <span class=\"_ _3c\"></span>concesse <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>singola<span class=\"_ _254\"> </span>societ\u00e0. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po ha<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>finanziato <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>propri <span class=\"_ _0\"></span>inves<span class=\"_ _0\"></span>timenti <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>linee <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>credito <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>medio-lun<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span>garantiscono <span class=\"_ _54\"></span>una <span class=\"_ _54\"></span>posizione<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>liquidit\u00e0 <span class=\"_ _54\"></span>idonea <span class=\"_ _54\"></span>all\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>aratteristica. <span class=\"_ _54\"></span>Vi <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>am<span class=\"_ _0\"></span>pi <span class=\"_ _3f\"></span>spazi <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>utilizzo <span class=\"_ _54\"></span>delle<span class=\"_ _254\"> </span>linee di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>commercial<span class=\"_ _0\"></span>i di bre<span class=\"_ _0\"></span>ve termi<span class=\"_ _0\"></span>ne in c<span class=\"_ _0\"></span>aso di <span class=\"_ _0\"></span>necessit\u00e0 <span class=\"_ _0\"></span>di capita<span class=\"_ _0\"></span>le circola<span class=\"_ _0\"></span>nte commerc<span class=\"_ _0\"></span>iale conne<span class=\"_ _0\"></span>sse<span class=\"_ _254\"> </span>alla crescita<span class=\"_ _0\"></span> e allo sviluppo <span class=\"_ _0\"></span>organico.<span class=\"_ _254\"> </span>Si segnala, inoltre, che il Gruppo opera in un <span class=\"_ _3\"></span>settore relativament<span class=\"_ _0\"></span>e protetto dal punto di vista della <span class=\"_ _3\"></span>liquidit\u00e0 in<span class=\"_ _254\"> </span>quanto <span class=\"_ _0\"></span>esiste <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>specifica <span class=\"_ _0\"></span>regola<span class=\"_ _0\"></span>mentazione <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ropea <span class=\"_ _0\"></span>(art. <span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>D.L.198/20<span class=\"_ _0\"></span>21) <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>impone <span class=\"_ _3c\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti<span class=\"_ _254\"> </span>dei beni <span class=\"_ _0\"></span>deperibili a<span class=\"_ _0\"></span>vvenga<span class=\"_ _0\"></span>no nel <span class=\"_ _0\"></span>termine mass<span class=\"_ _0\"></span>imo de<span class=\"_ _0\"></span>i 30 gior<span class=\"_ _0\"></span>ni dal <span class=\"_ _0\"></span>termine del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>di cons<span class=\"_ _0\"></span>egna. Ques<span class=\"_ _0\"></span>to<span class=\"_ _254\"> </span>comporta <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5b\"> </span>le <span class=\"_ _50\"> </span>tempist<span class=\"_ _0\"></span>iche <span class=\"_ _5b\"> </span>di <span class=\"_ _50\"> </span>incasso <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _5b\"> </span>sia<span class=\"_ _0\"></span>no <span class=\"_ _5b\"> </span>relati<span class=\"_ _0\"></span>vamente <span class=\"_ _5b\"> </span>bre<span class=\"_ _0\"></span>vi <span class=\"_ _5b\"> </span>proprio  in <span class=\"_ _5a\"> </span>fu<span class=\"_ _0\"></span>nzione <span class=\"_ _50\"> </span>della<span class=\"_ _254\"> </span>tipologia di be<span class=\"_ _0\"></span>ne commerci<span class=\"_ _0\"></span>alizzato. Se a<span class=\"_ _0\"></span> ci\u00f2 si unisc<span class=\"_ _0\"></span>e il fatto c<span class=\"_ _0\"></span>he le rimanenz<span class=\"_ _0\"></span>e hanno ind<span class=\"_ _0\"></span>ici di rotaz<span class=\"_ _0\"></span>ione molto<span class=\"_ _254\"> </span>rapidi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>comun<span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>mediam<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>2 <span class=\"_ _0\"></span>settiman<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>evince <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>ciclo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _0\"></span>circola<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>virtuo<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>non <span class=\"_ _0\"></span>comporta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rischi <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>quidit\u00e0 <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>contesto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>normale <span class=\"_ _3c\"></span>operativit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>to. <span class=\"_ _0\"></span>Inoltr<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>parti<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>dal <span class=\"_ _3c\"></span>mese<span class=\"_ _254\"> </span>di <span class=\"_ _3c\"></span>giugno <span class=\"_ _3c\"></span>2021 <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _3c\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>attivato <span class=\"_ _3c\"></span>una <span class=\"_ _3c\"></span>policy <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prima<span class=\"_ _0\"></span>rio <span class=\"_ _0\"></span>istituto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ancario <span class=\"_ _3f\"></span>per <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliore <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d<span class=\"_ _254\"> </span>elastica gestion<span class=\"_ _0\"></span>e del propri<span class=\"_ _0\"></span>o working capital.<span class=\"_ _254\"> </span>Nella <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>bella <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>eguente <span class=\"_ _5b\"> </span>\u00e8 <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span>sposta <span class=\"_ _5b\"> </span>un<span class=\"_ _0\"></span>\u2019analisi <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>sca<span class=\"_ _0\"></span>denze, <span class=\"_ _5b\"> </span>basata<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>sugli <span class=\"_ _5b\"> </span>ob<span class=\"_ _0\"></span>blighi <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ontrattuali <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>rimbors<span class=\"_ _0\"></span>o,<span class=\"_ _254\"> </span>relativa ai d<span class=\"_ _0\"></span>ebiti finanziari, <span class=\"_ _0\"></span>commerciali, f<span class=\"_ _0\"></span>iscali ed altri <span class=\"_ _0\"></span>debiti in essere al 31 d<span class=\"_ _0\"></span>icembre 2023<span class=\"_ _0\"></span>. Valori in migliaia \u20ac Saldo al  31 dicembre 2023 Entro 1 anno 1 - 5 anni Oltre 5 anni Debiti obbligazionari <span class=\"_ _188\"> </span><span class=\"ff5 fc4\">25.000  <span class=\"_ _4d\"> </span></span>5.000  <span class=\"_ _51\"> </span>20.000  <span class=\"_ _a6\"> </span>-  Debiti verso banche a medio-lungo termine  (Non corrente/corrente) 103.617  <span class=\"_ _14c\"> </span><span class=\"ff1 fc0\">23.948  <span class=\"_ _161\"> </span>78.348  <span class=\"_ _a5\"> </span>1.322  </span>Debiti verso altri finanziatori a medio-lungo termine  (Non corrente/corrente) 1.425  <span class=\"_ _32\"> </span><span class=\"ff1 fc0\">7<span class=\"_ _0\"></span>99  <span class=\"_ _a4\"> </span>626 <span class=\"_ _0\"></span> <span class=\"_ _f8\"> </span>-  </span>Debiti verso altri finanziatori a medio-lungo termine  (Non corrente/corrente) IFRS 16 60.759  <span class=\"_ _42\"> </span><span class=\"ff1 fc0\">12.855  <span class=\"_ _40\"> </span>26.119 <span class=\"_ _0\"></span> <span class=\"_ _43\"> </span>21.785<span class=\"_ _0\"></span>  </span>Passivit\u00e0 per strumenti derivati di copertura  (Non corrente/corrente) 1.232  <span class=\"_ _32\"> </span><span class=\"ff1 fc0\">1.057  <span class=\"_ _f7\"> </span>175  <span class=\"_ _e5\"> </span>-  </span>Debiti verso banche a breve termine <span class=\"_ _19\"> </span><span class=\"ff5 fc4\">2.548  <span class=\"_ _b2\"> </span></span>2.548  <span class=\"_ _189\"> </span>-  <span class=\"_ _14d\"> </span>-  Debiti verso altri finanziatori a breve termine <span class=\"_ _185\"> </span><span class=\"ff5 fc4\">511  <span class=\"_ _c7\"> </span></span>511  <span class=\"_ _ef\"> </span>-  <span class=\"_ _14d\"> </span>-  Debiti per saldo prezzo su acquisizioni  (Non corrente/corrente) 23.574  <span class=\"_ _41\"> </span><span class=\"ff1 fc0\">5.858  <span class=\"_ _49\"> </span>17<span class=\"_ _0\"></span>.716  <span class=\"_ _10d\"> </span>-  </span>Altre passivit\u00e0 non correnti <span class=\"_ _68\"> </span><span class=\"ff5 fc4\">548  <span class=\"_ _110\"> </span></span>-  <span class=\"_ _14d\"> </span>548  <span class=\"_ _a4\"> </span>-  Debiti commerciali <span class=\"_ _8c\"> </span><span class=\"ff5 fc4\">159.973  <span class=\"_ _f7\"> </span></span>159.973  <span class=\"_ _6d\"> </span>-  <span class=\"_ _14d\"> </span>-  Passivit\u00e0 fiscali <span class=\"_ _12b\"> </span><span class=\"ff5 fc4\">6.81<span class=\"_ _0\"></span>5  <span class=\"_ _75\"> </span></span>6.815  <span class=\"_ _4a\"> </span>-  <span class=\"_ _14d\"> </span>-  Altre passivit\u00e0 correnti <span class=\"_ _125\"> </span><span class=\"ff5 fc4\">27.879  <span class=\"_ _48\"> </span></span>27.879  <span class=\"_ _11b\"> </span>-  <span class=\"_ _14d\"> </span>-  Passivit\u00e0 Non correnti/correnti<span class=\"_ _0\"></span> al 31.12.2023 <span class=\"_ _31\"> </span>413.881  <span class=\"_ _f7\"> </span>247.243  <span class=\"_ _5e\"> </span>143.531  <span class=\"_ _16a\"> </span>23.107  Si  segnala <span class=\"_ _50\"> </span>che <span class=\"_ _50\"> </span>tutti  gli <span class=\"_ _5b\"> </span>im<span class=\"_ _0\"></span>porti <span class=\"_ _50\"> </span>indicati  nella  tabella <span class=\"_ _50\"> </span>sovrastante,  rappresentano<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>i  v<span class=\"_ _3\"></span>alori  determinati  con riferimento <span class=\"_ _0\"></span>alle residue <span class=\"_ _0\"></span>scadenze <span class=\"_ _0\"></span>contrattua<span class=\"_ _0\"></span>li. Il Gruppo <span class=\"_ _0\"></span>prevede d<span class=\"_ _0\"></span>i far fronte <span class=\"_ _0\"></span>ai sud<span class=\"_ _0\"></span>detti impe<span class=\"_ _0\"></span>gni attrave<span class=\"_ _0\"></span>rso i flussi di cassa d<span class=\"_ _0\"></span>ella gestion<span class=\"_ _0\"></span>e operativa.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-740": {
   "value": "Rischio vol<span class=\"_ _0\"></span>atilit\u00e0 dei pr<span class=\"_ _0\"></span>ezzi delle mate<span class=\"_ _0\"></span>rie prim<span class=\"_ _0\"></span>e ortofrutticole Il <span class=\"_ _5b\"> </span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _5b\"> </span>operand<span class=\"_ _0\"></span>o <span class=\"_ _5b\"> </span>in <span class=\"_ _50\"> </span>un <span class=\"_ _50\"> </span>settore <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>com<span class=\"_ _0\"></span>modity <span class=\"_ _50\"> </span>agricole <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5b\"> </span>sono  esposte <span class=\"_ _5b\"> </span>per <span class=\"_ _50\"> </span>natura <span class=\"_ _50\"> </span>alla <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>riabilit\u00e0 <span class=\"_ _50\"> </span>di<span class=\"_ _254\"> </span>quantitativi <span class=\"_ _3c\"></span>prodotti <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>rispondenza<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fatto<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>esog<span class=\"_ _0\"></span>eni <span class=\"_ _0\"></span>tra <span class=\"_ _3c\"></span>cui, <span class=\"_ _0\"></span>ad <span class=\"_ _3c\"></span>esempio<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>eventi <span class=\"_ _3c\"></span>atmosferic<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mbientali<span class=\"_ _254\"> </span>fuori <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>peratori <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>setto<span class=\"_ _0\"></span>re, <span class=\"_ _4\"></span>gestisc<span class=\"_ _0\"></span>e <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>tipi <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>fattispecie <span class=\"_ _4\"></span>conn<span class=\"_ _0\"></span>esse <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _3e\"></span>ma<span class=\"_ _0\"></span>terie <span class=\"_ _4\"></span>prime <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>gricole:<span class=\"_ _254\"> </span>l\u2019approvvigiona<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acquisto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>materie <span class=\"_ _3c\"></span>prime. <span class=\"_ _0\"></span>Il <span class=\"_ _3c\"></span>primo <span class=\"_ _0\"></span>ele<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ello <span class=\"_ _0\"></span>maggiormente<span class=\"_ _254\"> </span>sensibile <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>dunqu<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>il <span class=\"_ _5b\"> </span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>iversifica <span class=\"_ _5b\"> </span>quanto <span class=\"_ _5b\"> </span>pi\u00f9 <span class=\"_ _5b\"> </span>pos<span class=\"_ _0\"></span>sibile <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>proprio <span class=\"_ _5b\"> </span>porta<span class=\"_ _0\"></span>foglio <span class=\"_ _5b\"> </span>prodotti<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>attr<span class=\"_ _0\"></span>averso <span class=\"_ _5b\"> </span>il<span class=\"_ _254\"> </span>numero di r<span class=\"_ _0\"></span>eferenze co<span class=\"_ _0\"></span>mmercializzate,<span class=\"_ _0\"></span> la base <span class=\"_ _0\"></span>fornitori e i<span class=\"_ _0\"></span> Paesi di o<span class=\"_ _0\"></span>rigine. In <span class=\"_ _0\"></span>questo modo <span class=\"_ _0\"></span>la concentr<span class=\"_ _0\"></span>azione<span class=\"_ _254\"> </span>del rischio di ammanchi<span class=\"_ _0\"></span> di prodotto per singola refere<span class=\"_ _0\"></span>nza e fornitore risult<span class=\"_ _0\"></span>a mitigata ed il portafoglio prodott<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>bilanciato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>d <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span>ventuali  ammanchi <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i  produzione <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _50\"> </span>specifiche  referenze  e/o <span class=\"_ _5b\"> </span>or<span class=\"_ _0\"></span>igini. <span class=\"_ _50\"> </span>La <span class=\"_ _50\"> </span>seconda<span class=\"_ _254\"> </span>fattispecie <span class=\"_ _5a\"> </span>riguard<span class=\"_ _0\"></span>a <span class=\"_ _54\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>variazione <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>prezzi <span class=\"_ _5a\"> </span>delle <span class=\"_ _5a\"> </span>mat<span class=\"_ _0\"></span>erie <span class=\"_ _5a\"> </span>prime <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>acquisto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>che <span class=\"_ _5a\"> </span>viene<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>gest<span class=\"_ _0\"></span>ita <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _5a\"> </span>la<span class=\"_ _254\"> </span>politica <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>prezzo <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>rodotti <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>vendita<span class=\"_ _0\"></span>. <span class=\"_ _54\"></span>Le <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ue <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span>mensioni <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>infatti<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>trettamente<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>le<span class=\"_ _0\"></span>gate <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>quanto <span class=\"_ _5a\"> </span>la<span class=\"_ _254\"> </span>definizione <span class=\"_ _54\"></span>giornaliera, <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>ettimanale, <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>pre<span class=\"_ _0\"></span>zzi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>endita <span class=\"_ _3f\"></span>permette<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ag<span class=\"_ _0\"></span>giustare <span class=\"_ _3f\"></span>le <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>ventuali <span class=\"_ _3f\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>prezzo <span class=\"_ _0\"></span>in fase <span class=\"_ _0\"></span>di a<span class=\"_ _0\"></span>pprovvigiona<span class=\"_ _0\"></span>mento al <span class=\"_ _0\"></span>rialzo <span class=\"_ _0\"></span>o al<span class=\"_ _0\"></span> ribas<span class=\"_ _0\"></span>so. La <span class=\"_ _0\"></span>volatilit\u00e0 <span class=\"_ _0\"></span>\u00e8 i<span class=\"_ _0\"></span>noltre g<span class=\"_ _0\"></span>estita dal <span class=\"_ _0\"></span>Gruppo<span class=\"_ _0\"></span> mediante<span class=\"_ _254\"> </span>le <span class=\"_ _3f\"></span>modalit\u00e0 <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _3f\"></span>regolati <span class=\"_ _54\"></span>i <span class=\"_ _3c\"></span>ra<span class=\"_ _0\"></span>pporti <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3f\"></span>i <span class=\"_ _3f\"></span>fornito<span class=\"_ _0\"></span>ri, <span class=\"_ _3f\"></span>nei <span class=\"_ _3f\"></span>confront<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>quali <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>molt<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>spesso<span class=\"_ _254\"> </span>attraverso <span class=\"_ _3c\"></span>schemi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>vendita <span class=\"_ _3c\"></span>o <span class=\"_ _3c\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>issione. <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sostan<span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>prezz<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ricon<span class=\"_ _0\"></span>osciuto <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>forn<span class=\"_ _0\"></span>itore <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>prodotti <span class=\"_ _0\"></span>acquistati <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>definito <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base al<span class=\"_ _0\"></span> pre<span class=\"_ _0\"></span>zzo di <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>prodotto; <span class=\"_ _0\"></span>tale fa<span class=\"_ _0\"></span>ttispecie <span class=\"_ _0\"></span>di fa<span class=\"_ _0\"></span>tto cons<span class=\"_ _0\"></span>ente d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>diluire molto il r<span class=\"_ _0\"></span>ischio di vola<span class=\"_ _0\"></span>tilit\u00e0 dei prezzi delle<span class=\"_ _0\"></span> materie p<span class=\"_ _0\"></span>rime. Rischio vol<span class=\"_ _0\"></span>atilit\u00e0 dei pr<span class=\"_ _0\"></span>ezzi del carbur<span class=\"_ _0\"></span>ante dell<span class=\"_ _0\"></span>e navi Il bunke<span class=\"_ _0\"></span>r (carburan<span class=\"_ _0\"></span>te) uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _0\"></span>per le <span class=\"_ _0\"></span>navi <span class=\"_ _0\"></span>di pro<span class=\"_ _0\"></span>priet\u00e0 \u00e8 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>principale <span class=\"_ _0\"></span>materia <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>soggetta <span class=\"_ _0\"></span>a vola<span class=\"_ _0\"></span>tilit\u00e0 de<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>prezzi, <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>cui <span class=\"_ _50\"> </span>il <span class=\"_ _5a\"> </span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _5b\"> </span>\u2013 <span class=\"_ _5b\"> </span>precisa<span class=\"_ _0\"></span>mente <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>setto<span class=\"_ _0\"></span>re <span class=\"_ _5b\"> </span>Shipp<span class=\"_ _0\"></span>ing <span class=\"_ _5a\"> </span>\u2013 <span class=\"_ _5b\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>esposto, <span class=\"_ _5b\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>onseguent<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>pote<span class=\"_ _0\"></span>nziali <span class=\"_ _5b\"> </span>effetti<span class=\"_ _254\"> </span>(negativi <span class=\"_ _5a\"> </span>o <span class=\"_ _54\"> </span>pos<span class=\"_ _0\"></span>itivi) <span class=\"_ _5a\"> </span>sui <span class=\"_ _5a\"> </span>risultati <span class=\"_ _5a\"> </span>economici <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>Gruppo. <span class=\"_ _5a\"> </span>In <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onsiderazione <span class=\"_ _5a\"> </span>dell\u2019al<span class=\"_ _0\"></span>ta <span class=\"_ _54\"></span>vola<span class=\"_ _0\"></span>tilit\u00e0 <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span>dici <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>riferimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>petrolio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>pri <span class=\"_ _0\"></span>derivati <span class=\"_ _3c\"></span>(tra <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>utiliz<span class=\"_ _0\"></span>zano <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>carb<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>le navi di <span class=\"_ _3\"></span>propriet\u00e0<span class=\"_ _0\"></span>), il G<span class=\"_ _3\"></span>ruppo ricorre a due modalit\u00e0<span class=\"_ _0\"></span> di <span class=\"_ _3\"></span>copertura: di tipo finanzi<span class=\"_ _0\"></span>ario, acquistando il bunker a<span class=\"_ _254\"> </span>termine <span class=\"_ _54\"></span>su <span class=\"_ _54\"></span>or<span class=\"_ _0\"></span>izzonte <span class=\"_ _54\"></span>seme<span class=\"_ _0\"></span>strale <span class=\"_ _54\"></span>o <span class=\"_ _54\"></span>annu<span class=\"_ _0\"></span>ale <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>percentuale <span class=\"_ _54\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>varia <span class=\"_ _54\"></span>tra <span class=\"_ _54\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _54\"></span>20% <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>30<span class=\"_ _0\"></span>% <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>umo<span class=\"_ _254\"> </span>stimato <span class=\"_ _3\"></span>(corrispondente i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>sostanza<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>servizio <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>trasporto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>effettuato in<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>favore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>Gruppo. <span class=\"_ _3\"></span>Si <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>icorda<span class=\"_ _254\"> </span>difatti che <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>navi sono <span class=\"_ _3\"></span>utilizzate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>circa il <span class=\"_ _4\"></span>50<span class=\"_ _0\"></span>% p<span class=\"_ _3\"></span>er l\u2019importazione di <span class=\"_ _3\"></span>volumi di <span class=\"_ _3\"></span>banane e <span class=\"_ _4\"></span>an<span class=\"_ _0\"></span>anas <span class=\"_ _3\"></span>direttam<span class=\"_ _0\"></span>ente<span class=\"_ _254\"> </span>commerciali<span class=\"_ _0\"></span>zzati d<span class=\"_ _0\"></span>al Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _0\"></span>c.d. <span class=\"_ _0\"></span>utilizzo <span class=\"_ _0\"></span>capt<span class=\"_ _0\"></span>ive. <span class=\"_ _0\"></span>La s<span class=\"_ _0\"></span>econda <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>gestista <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>definizione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>contratti <span class=\"_ _50\"> </span>commerciali <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>clienti <span class=\"_ _5b\"> </span>te<span class=\"_ _0\"></span>rzi, <span class=\"_ _5b\"> </span>i <span class=\"_ _50\"> </span>quali <span class=\"_ _50\"> </span>prevedono  una <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>lausola <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>.d. <span class=\"_ _5b\"> </span>\u201cBAF\u201d <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>\u201cBunker <span class=\"_ _5b\"> </span>A<span class=\"_ _0\"></span>djustment<span class=\"_ _254\"> </span>Factor\u201d) volta a riequilibrar<span class=\"_ _0\"></span>e le f<span class=\"_ _3\"></span>luttuaz<span class=\"_ _0\"></span>ioni del prezzo del carburante anda<span class=\"_ _0\"></span>ndo ad aggiungere o a sottrarre alla<span class=\"_ _254\"> </span>tariffa pattuita <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nnualment<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>on il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cliente del <span class=\"_ _4\"></span>ser<span class=\"_ _0\"></span>vizio <span class=\"_ _3\"></span>navale<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>valore economico che <span class=\"_ _4\"></span>neutr<span class=\"_ _0\"></span>alizzi <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>comunque<span class=\"_ _254\"> </span>mitighi <span class=\"_ _0\"></span>le fluttuaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _0\"></span>el prezzo <span class=\"_ _0\"></span>del car<span class=\"_ _0\"></span>burante. <span class=\"_ _0\"></span>In qu<span class=\"_ _0\"></span>esto modo <span class=\"_ _0\"></span>l\u2019evoluzione<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>prezzo del <span class=\"_ _0\"></span>carburante<span class=\"_ _0\"></span> ha u<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>impatto <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>rilevante <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>risult<span class=\"_ _0\"></span>ati di <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>poter essere <span class=\"_ _3c\"></span>mantenuto <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ollo. Il <span class=\"_ _0\"></span>contesto<span class=\"_ _0\"></span> di<span class=\"_ _254\"> </span>mercato <span class=\"_ _3f\"></span>ha <span class=\"_ _3c\"></span>storica<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>vi<span class=\"_ _0\"></span>sto <span class=\"_ _3c\"></span>l\u2019applica<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>clau<span class=\"_ _0\"></span>sole <span class=\"_ _3c\"></span>BAF <span class=\"_ _3f\"></span>nel <span class=\"_ _3c\"></span>tras<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>rittimo <span class=\"_ _3c\"></span>ref<span class=\"_ _0\"></span>rigerato <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>non <span class=\"_ _3f\"></span>si<span class=\"_ _254\"> </span>rilevano <span class=\"_ _3f\"></span>segnal<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>tali <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>far <span class=\"_ _54\"></span>presagire <span class=\"_ _3c\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>venir <span class=\"_ _3f\"></span>meno <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3f\"></span>possibilit\u00e0 <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>seguire <span class=\"_ _3f\"></span>tali<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>client<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>terzi <span class=\"_ _0\"></span>ovvero<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>poter <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ovare <span class=\"_ _0\"></span>adegua<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>copertu<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>finanziari<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>petro<span class=\"_ _0\"></span>lifero. <span class=\"_ _0\"></span>Di <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>espone<span class=\"_ _254\"> </span>un\u2019analisi <span class=\"_ _5b\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>evi<span class=\"_ _0\"></span>denzia <span class=\"_ _5b\"> </span>come <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>prezzo <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>car<span class=\"_ _0\"></span>burante <span class=\"_ _5b\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>navi <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>bbia <span class=\"_ _5b\"> </span>impatta<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>sui <span class=\"_ _5b\"> </span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5b\"> </span>settore<span class=\"_ _254\"> </span>Shipping nel <span class=\"_ _0\"></span>periodo di rife<span class=\"_ _0\"></span>rimento.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _45\"> </span>% <span class=\"_ _4d\"> </span>31.12.2022 <span class=\"_ _45\"> </span>%<span class=\"_ _254\"> </span>Totale costo bunker <span class=\"_ _135\"> </span>38.010  <span class=\"_ _195\"> </span>28,64% <span class=\"_ _152\"> </span>42.691 <span class=\"_ _0\"></span> <span class=\"_ _9c\"> </span>29,97%<span class=\"_ _254\"> </span>Ricavi settore Shi<span class=\"_ _0\"></span>pping <span class=\"_ _196\"> </span>132.737  <span class=\"_ _12f\"> </span>  <span class=\"_ _113\"> </span>142.4<span class=\"_ _0\"></span>23  <span class=\"_ _ab\"> </span><span class=\"fc0\"> </span>Rischio di c<span class=\"_ _0\"></span>redito Il <span class=\"_ _4\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>esposto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _4\"></span>deri<span class=\"_ _0\"></span>vante, p<span class=\"_ _3\"></span>rincipalmente<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>rappor<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>propri <span class=\"_ _3\"></span>cli<span class=\"_ _0\"></span>enti<span class=\"_ _254\"> </span>ed in particola<span class=\"_ _0\"></span>re ad eventua<span class=\"_ _0\"></span>li ritardi<span class=\"_ _0\"></span> o mancati <span class=\"_ _0\"></span>pagamenti<span class=\"_ _0\"></span> da parte dei <span class=\"_ _0\"></span>medesimi, c<span class=\"_ _0\"></span>he qualora si<span class=\"_ _0\"></span> verificass<span class=\"_ _0\"></span>ero,<span class=\"_ _254\"> </span>potrebbero <span class=\"_ _5b\"> </span>determin<span class=\"_ _0\"></span>are <span class=\"_ _5a\"> </span>effetti<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>negati<span class=\"_ _0\"></span>vi <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5b\"> </span>situazio<span class=\"_ _0\"></span>ne <span class=\"_ _5a\"> </span>economic<span class=\"_ _0\"></span>a, <span class=\"_ _5a\"> </span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>patrimo<span class=\"_ _0\"></span>niale <span class=\"_ _5a\"> </span>del <span class=\"_ _5b\"> </span>Grup<span class=\"_ _0\"></span>po<span class=\"_ _254\"> </span>stesso. <span class=\"_ _54\"></span>Il <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"> </span>opera <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _54\"></span>una <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>clienti <span class=\"_ _54\"></span>molto <span class=\"_ _54\"></span>ampia <span class=\"_ _54\"></span>composta<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>dal <span class=\"_ _54\"></span>canale<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>GDO <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>da <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>lienti <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osiddetti<span class=\"_ _254\"> </span>\u201ctradizionali\u201d quali <span class=\"_ _4\"></span>gros<span class=\"_ _0\"></span>sisti e <span class=\"_ _4\"></span>dettaglianti. In <span class=\"_ _4\"></span>consi<span class=\"_ _0\"></span>derazione <span class=\"_ _3\"></span>della eterogeneit\u00e0 <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella base <span class=\"_ _4\"></span>clienti, sp<span class=\"_ _3\"></span>ecia<span class=\"_ _0\"></span>lmente<span class=\"_ _254\"> </span>a <span class=\"_ _0\"></span>livello <span class=\"_ _3f\"></span>Europeo, <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>adott<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>politiche <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>rischio <span class=\"_ _3c\"></span>attra<span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>polizz<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>ass<span class=\"_ _0\"></span>icurazione<span class=\"_ _254\"> </span>del <span class=\"_ _3f\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ompagnie <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>pr<span class=\"_ _0\"></span>imario <span class=\"_ _3f\"></span>livello<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>internaz<span class=\"_ _0\"></span>ionale. <span class=\"_ _54\"></span>In <span class=\"_ _3f\"></span>aggiunta, <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3f\"></span>adotta<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>politiche <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>risk<span class=\"_ _254\"> </span>management <span class=\"_ _3d\"> </span>volte  all\u2019<span class=\"_ _0\"></span>interruzione <span class=\"_ _3d\"> </span>delle  fo<span class=\"_ _0\"></span>rniture  al<span class=\"_ _0\"></span>  superamento<span class=\"_ _0\"></span>  di  talun<span class=\"_ _0\"></span>e  soglie  di <span class=\"_ _3d\"> </span>credito <span class=\"_ _3d\"> </span>scaduto <span class=\"_ _3d\"> </span>in<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4fc\">relazione <span class=\"_ _5a\"> </span>ad <span class=\"_ _5a\"> </span>agei<span class=\"_ _0\"></span>ng <span class=\"_ _54\"></span>e/o<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>mmontare. <span class=\"_ _5a\"> </span>Tal<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>onsentono <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>re<span class=\"_ _0\"></span>gistrare <span class=\"_ _5a\"> </span>una <span class=\"_ _5a\"> </span>perdita <span class=\"_ _5a\"> </span>su <span class=\"_ _5a\"> </span>cred<span class=\"_ _0\"></span>iti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4fd\">rispetto al fa<span class=\"_ _0\"></span>tturato tota<span class=\"_ _0\"></span>le molt<span class=\"_ _0\"></span>o esigua e sosta<span class=\"_ _0\"></span>nzialm<span class=\"_ _0\"></span>ente costante<span class=\"_ _0\"></span> nel tempo.<span class=\"_ _0\"></span> Inoltre, in cons<span class=\"_ _0\"></span>iderazion<span class=\"_ _0\"></span>e della<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4fe\">tipologia di <span class=\"_ _4\"></span>ben<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tr<span class=\"_ _0\"></span>atta <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>(beni <span class=\"_ _3\"></span>di p<span class=\"_ _3\"></span>rimo consumo <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>asilari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>dieta occidentale) <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3\"></span>stabilit\u00e0<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ff\">dei <span class=\"_ _0\"></span>canali d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>ravvedono <span class=\"_ _0\"></span>mod<span class=\"_ _0\"></span>ifiche <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>clienti <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>impatta<span class=\"_ _0\"></span>re la <span class=\"_ _0\"></span>dime<span class=\"_ _0\"></span>nsione <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs500\">rischio di credito.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs501\">La <span class=\"_ _54\"></span>se<span class=\"_ _0\"></span>guente <span class=\"_ _54\"></span>ta<span class=\"_ _0\"></span>bella <span class=\"_ _54\"> </span>for<span class=\"_ _0\"></span>nisce <span class=\"_ _54\"> </span>una<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ri<span class=\"_ _0\"></span>partizione <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>crediti <span class=\"_ _5a\"> </span>commercia<span class=\"_ _0\"></span>li <span class=\"_ _54\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>31 <span class=\"_ _5a\"> </span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>raggru<span class=\"_ _0\"></span>ppati <span class=\"_ _54\"></span>p<span class=\"_ _0\"></span>er<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs502\">scaduto a<span class=\"_ _0\"></span>l netto del fondo <span class=\"_ _0\"></span>svalutazione crediti<span class=\"_ _0\"></span>:  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs503\">Valori in migliaia \u20ac <span class=\"_ _191\"> </span>31.12.2023<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs504\">A<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs505\">scadere<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs506\">Scaduti<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs507\">entro 30<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs508\">gg<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs509\">Scaduti<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs50a\">tra 31-90<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs50b\">gg<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs50c\">Scaduti<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs50d\">tra 91-<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs50e\">120 gg<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs50f\">Oltre<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs510\">120 gg<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs511\">Crediti commerciali al lordo del fondo<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs512\">svalutazione   </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs513\">155.783  <span class=\"_ _104\"> </span>94.590  <span class=\"_ _153\"> </span>35.038  <span class=\"_ _13a\"> </span>12.142  <span class=\"_ _10e\"> </span>1.144  <span class=\"_ _f7\"> </span>12.868  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs514\">Fondo svalutazione crediti commerciali <span class=\"_ _39\"> </span>(11.546) <span class=\"_ _f7\"> </span>(<span class=\"_ _0\"></span>126) <span class=\"_ _103\"> </span>(122) <span class=\"_ _ff\"> </span>(225) <span class=\"_ _147\"> </span>(251) <span class=\"_ _4d\"> </span>(10.821)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs515\">Crediti commerciali <span class=\"_ _191\"> </span>144<span class=\"_ _0\"></span>.237 <span class=\"_ _3\"></span> <span class=\"_ _11b\"> </span>94.464  <span class=\"_ _9f\"> </span>34.916  <span class=\"_ _a3\"> </span>11<span class=\"_ _0\"></span>.918  <span class=\"_ _a6\"> </span>893  <span class=\"_ _46\"> </span>2.046  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs516\">L\u2019elevata <span class=\"_ _3c\"></span>misura <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fondi <span class=\"_ _3c\"></span>svalut<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>dalla <span class=\"_ _3c\"></span>specifica <span class=\"_ _3c\"></span>esigenza <span class=\"_ _3c\"></span>fiscale <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>stra<span class=\"_ _0\"></span>lciare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _0\"></span>orma<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs517\">\u201cpersi\u201d <span class=\"_ _3d\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _3d\"> </span>interamente<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>svalu<span class=\"_ _0\"></span>tati <span class=\"_ _3d\"> </span>fino <span class=\"_ _3d\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>conclusio<span class=\"_ _0\"></span>ne <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>rela<span class=\"_ _0\"></span>tivi <span class=\"_ _3d\"> </span>proced<span class=\"_ _0\"></span>imenti <span class=\"_ _3d\"> </span>conc<span class=\"_ _0\"></span>orsuali <span class=\"_ _55\"> </span>(fallimento,<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs518\">concorda<span class=\"_ _0\"></span>to) pena il venir meno d<span class=\"_ _0\"></span>ella deducibilit\u00e0<span class=\"_ _0\"></span> fiscale delle<span class=\"_ _0\"></span> perdite stesse.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-711": {
   "value": "<div class=\"t m0 ha ff3 fs2 fc2 sc0 ls0 ws0 gs51a\">P<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _4\"></span>ab<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3e\"></span>i<span class=\"_ _3\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _3e\"></span>te<span class=\"_ _3e\"></span>r<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>re<span class=\"_ _3e\"></span>ta<span class=\"_ _3e\"></span>z<span class=\"_ _4\"></span>io<span class=\"_ _3e\"></span>ni<span class=\"_ _254\"> </span><span class=\"_ _3e\"></span> </div><div class=\"t m0 ha ff3 fs2 fc2 sc0 ls0 ws0 gs51b\">I<span class=\"_ _4\"></span>F<span class=\"_ _3\"></span>R<span class=\"_ _4\"></span>S<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _3e\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>\u00b0 <span class=\"_ _3e\"></span>g<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _254\"> </span><span class=\"_ _4\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs51c\">Dal <span class=\"_ _5b\"> </span>1\u00b0 <span class=\"_ _5b\"> </span>gennaio <span class=\"_ _5b\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _5a\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>divenuti <span class=\"_ _5b\"> </span>applica<span class=\"_ _0\"></span>bili, <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>segue<span class=\"_ _0\"></span>nti <span class=\"_ _5a\"> </span>pr<span class=\"_ _0\"></span>incipi, <span class=\"_ _5b\"> </span>interpreta<span class=\"_ _0\"></span>zioni <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>modific<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>ai <span class=\"_ _50\"> </span>principi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs51d\">esistenti in relaz<span class=\"_ _0\"></span>ione ai quali<span class=\"_ _0\"></span> non si segnalano <span class=\"_ _0\"></span>effetti signifi<span class=\"_ _0\"></span>cativi sul Bilanc<span class=\"_ _0\"></span>io Consolida<span class=\"_ _0\"></span>to:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs51e\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Modifiche allo<span class=\"_ _0\"></span> IAS 1 \u2013 Pres<span class=\"_ _0\"></span>entazione delle <span class=\"_ _0\"></span>passivit\u00e0 co<span class=\"_ _0\"></span>me correnti o non c<span class=\"_ _0\"></span>orrenti e suc<span class=\"_ _0\"></span>cessivo<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs51f\">differimento <span class=\"_ _0\"></span>prima data di<span class=\"_ _0\"></span> applicazione <span class=\"_ _0\"></span>(date pubblica<span class=\"_ _0\"></span>zione IASB Genna<span class=\"_ _0\"></span>io 2020, Luglio <span class=\"_ _0\"></span>2020);<span class=\"_ _254\"> </span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs521\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Modifiche <span class=\"_ _3d\"> </span>allo <span class=\"_ _3d\"> </span>IAS  1 <span class=\"_ _3d\"> </span>e  all<span class=\"_ _0\"></span>\u2019IFRS  Pra<span class=\"_ _0\"></span>ctice  State<span class=\"_ _0\"></span>ment <span class=\"_ _3d\"> </span>2  \u2013  Infor<span class=\"_ _0\"></span>mativa  su<span class=\"_ _0\"></span>i  princ<span class=\"_ _0\"></span>ipi  contab<span class=\"_ _0\"></span>ili  (data </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs522\">pubblicazi<span class=\"_ _0\"></span>one IASB Febbraio 20<span class=\"_ _0\"></span>21); </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs523\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Modifica allo<span class=\"_ _0\"></span> IAS 8 \u2013 Defin<span class=\"_ _0\"></span>izione di stima con<span class=\"_ _0\"></span>tabile (d<span class=\"_ _0\"></span>ata pubblica<span class=\"_ _0\"></span>zione IASB Febb<span class=\"_ _0\"></span>raio 2021); </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs524\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Modifiche <span class=\"_ _5a\"> </span>allo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>12 <span class=\"_ _5a\"> </span>\u2013 <span class=\"_ _5a\"> </span>Imposte <span class=\"_ _5a\"> </span>differite <span class=\"_ _5a\"> </span>coll<span class=\"_ _0\"></span>egate <span class=\"_ _5a\"> </span>ad <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>passivit\u00e0 <span class=\"_ _5a\"> </span>derivanti <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>una <span class=\"_ _5a\"> </span>sin<span class=\"_ _0\"></span>gola </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs525\">transazione (data<span class=\"_ _0\"></span> pubblica<span class=\"_ _0\"></span>zione IASB Mag<span class=\"_ _0\"></span>gio 2021); </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs526\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">IFRS <span class=\"_ _3c\"></span>17 <span class=\"_ _3c\"></span>\u2013 <span class=\"_ _3c\"></span>Contra<span class=\"_ _0\"></span>tti <span class=\"_ _3c\"></span>assicura<span class=\"_ _0\"></span>tivi, <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mpresi <span class=\"_ _3c\"></span>gli <span class=\"_ _3c\"></span>emenda<span class=\"_ _0\"></span>menti <span class=\"_ _3c\"></span>emanati <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mes<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>Giugno <span class=\"_ _3c\"></span>20<span class=\"_ _0\"></span>20 <span class=\"_ _0\"></span>(da<span class=\"_ _0\"></span>ta </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs527\">pubblicazi<span class=\"_ _0\"></span>one  IASB  Maggio<span class=\"_ _0\"></span>  2018).  L\u2019IFRS  17  \u00e8  un<span class=\"_ _0\"></span>  nuovo  principio  conta<span class=\"_ _0\"></span>bile  per  la  rileva<span class=\"_ _0\"></span>zione, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs528\">valutazione, presentazione ed <span class=\"_ _4\"></span>infor<span class=\"_ _0\"></span>mativa dei <span class=\"_ _3\"></span>contratti assicurativi <span class=\"_ _3\"></span>emessi da <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>'entit\u00e0 e/o <span class=\"_ _4\"></span>ai contratti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs529\">di riassicuraz<span class=\"_ _0\"></span>ione detenuti <span class=\"_ _0\"></span>da un'entit\u00e0.  </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs52a\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Modifiche <span class=\"_ _3f\"></span>all\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>1<span class=\"_ _0\"></span>7 <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>all\u2019IFRS <span class=\"_ _3f\"></span>9 <span class=\"_ _3f\"></span>\u2013 <span class=\"_ _3f\"></span>Informazio<span class=\"_ _0\"></span>ni <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>omparati<span class=\"_ _0\"></span>ve <span class=\"_ _3c\"></span>nell\u2019ambito<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dell\u2019<span class=\"_ _0\"></span>applicazione <span class=\"_ _54\"></span>iniziale </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs52b\">dell\u2019IFRS 17<span class=\"_ _0\"></span> e dell\u2019IFRS 9 (<span class=\"_ _0\"></span>data pubblic<span class=\"_ _0\"></span>azione IASB Dicembre<span class=\"_ _0\"></span> 2021);  </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs52c\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Riforma fisca<span class=\"_ _0\"></span>le internaz<span class=\"_ _0\"></span>ionale \u2013 Regole del <span class=\"_ _0\"></span>modello Pil<span class=\"_ _0\"></span>lar 2 (Modifich<span class=\"_ _0\"></span>e allo IAS 12). <span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs52d\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">La <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>adottato <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>modifiche<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>12 <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>la <span class=\"_ _3f\"></span>prima <span class=\"_ _3c\"></span>volta <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ell'esercizio <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>corso. <span class=\"_ _3c\"></span>Lo <span class=\"_ _3c\"></span>IASB<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ha </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs52e\">modificato l'amb<span class=\"_ _0\"></span>ito di applicazione dello<span class=\"_ _0\"></span> IAS 12 per chiarire che il principio<span class=\"_ _0\"></span> si applica alle imposte sul<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs52f\">reddito <span class=\"_ _5a\"> </span>derivanti<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>da <span class=\"_ _54\"> </span>l<span class=\"_ _0\"></span>eggi <span class=\"_ _5a\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>manate<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>sos<span class=\"_ _0\"></span>tanzialmente <span class=\"_ _5b\"> </span>emanate, <span class=\"_ _5a\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5a\"> </span>implementare <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>re<span class=\"_ _0\"></span>gole </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs530\">relative alla Global Minimum Tax <span class=\"_ _3\"></span>(\u201cPillar Two\u201d o \u201cSecondo Pilastro\u201d) pubblicate dall'OCSE (e <span class=\"_ _3\"></span>recep<span class=\"_ _0\"></span>ita </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs531\">dall\u2019Unione <span class=\"_ _0\"></span>Europea a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _0\"></span>la diretti<span class=\"_ _0\"></span>va n.2523/20<span class=\"_ _0\"></span>22), incluse <span class=\"_ _0\"></span>le le<span class=\"_ _0\"></span>ggi fiscali c<span class=\"_ _0\"></span>he imple<span class=\"_ _0\"></span>mentano le<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs532\">imposte <span class=\"_ _3f\"></span>minime <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>omestiche <span class=\"_ _3c\"></span>qualif<span class=\"_ _0\"></span>icate <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>escritte <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>li <span class=\"_ _3c\"></span>regole<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>Il <span class=\"_ _3c\"></span>Regolam<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>UE<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2023/2468 <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs533\">Commissione Euro<span class=\"_ _0\"></span>pea dell\u20198<span class=\"_ _0\"></span> novembre 2023<span class=\"_ _0\"></span>, pubblicato <span class=\"_ _0\"></span>in Gazzetta Ufficial<span class=\"_ _0\"></span>e il 9 novembre <span class=\"_ _0\"></span>2023, ha </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs534\">recepito <span class=\"_ _3f\"></span>le <span class=\"_ _3f\"></span>modifiche <span class=\"_ _3c\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>I<span class=\"_ _0\"></span>AS <span class=\"_ _3c\"></span>12. <span class=\"_ _3f\"></span>Le <span class=\"_ _3f\"></span>modific<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>introd<span class=\"_ _0\"></span>ucono <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span>'eccezione <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>mporanea<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ai <span class=\"_ _3f\"></span>requisiti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs535\">contabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _5a\"> </span>delle <span class=\"_ _5a\"> </span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _5a\"> </span>differite <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>revisti <span class=\"_ _5a\"> </span>dallo<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>IAS <span class=\"_ _5a\"> </span>12, <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>modo<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>un'entit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>non <span class=\"_ _5a\"> </span>rilevi <span class=\"_ _5a\"> </span>n\u00e9<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs536\">indichi <span class=\"_ _5a\"> </span>infor<span class=\"_ _0\"></span>mazioni <span class=\"_ _5a\"> </span>sull<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>fiscali <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ifferite <span class=\"_ _5a\"> </span>rela<span class=\"_ _0\"></span>tive <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span>P<span class=\"_ _0\"></span>illar <span class=\"_ _5a\"> </span>T<span class=\"_ _0\"></span>wo. <span class=\"_ _5a\"> </span>A <span class=\"_ _5a\"> </span>seguito<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>elle </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs537\">modifiche, la <span class=\"_ _3\"></span>societ\u00e0 \u00e8 <span class=\"_ _4\"></span>tenu<span class=\"_ _0\"></span>ta a <span class=\"_ _4\"></span>comun<span class=\"_ _0\"></span>icare <span class=\"_ _3\"></span>l'applicazio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell'eccezione e <span class=\"_ _3\"></span>a in<span class=\"_ _3\"></span>dicare separatamente gli </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs538\">oneri  (proventi)  fiscali  correnti <span class=\"_ _50\"> </span>relativi<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>alle  imposte  attinenti  al <span class=\"_ _50\"> </span>Pillar  Two.  Con  riferimento  alle </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs539\">informazioni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>integrative,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>nei periodi in <span class=\"_ _3\"></span>cui la <span class=\"_ _3\"></span>legislaz<span class=\"_ _0\"></span>ione del <span class=\"_ _3\"></span>Pillar Two \u00e8 vigente <span class=\"_ _3\"></span>o sostanzialmente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs53a\">vigore, <span class=\"_ _5a\"> </span>ma <span class=\"_ _5a\"> </span>non <span class=\"_ _5a\"> </span>ha <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>ncora <span class=\"_ _5a\"> </span>acquisito <span class=\"_ _5a\"> </span>eff<span class=\"_ _0\"></span>icacia, <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>imprese <span class=\"_ _5a\"> </span>devono <span class=\"_ _5a\"> </span>forn<span class=\"_ _0\"></span>ire <span class=\"_ _54\"> </span>inform<span class=\"_ _0\"></span>azioni <span class=\"_ _5a\"> </span>conosciute<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>o<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs53b\">ragionevolme<span class=\"_ _0\"></span>nte <span class=\"_ _3f\"></span>stimab<span class=\"_ _0\"></span>ili <span class=\"_ _54\"></span>che <span class=\"_ _3f\"></span>aiutin<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>gli <span class=\"_ _54\"></span>utilizzator<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>comprendere <span class=\"_ _54\"></span>l\u2019esposizion<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ella </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs53c\">stessa alle imp<span class=\"_ _0\"></span>oste sul redd<span class=\"_ _0\"></span>ito del Pillar Two<span class=\"_ _0\"></span>. </div><div class=\"t m0 ha ff3 fs2 fc2 sc0 ls0 ws0 gs53d\">P<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _4\"></span>ab<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3e\"></span>i<span class=\"_ _3\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _3e\"></span>te<span class=\"_ _3e\"></span>r<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>re<span class=\"_ _3e\"></span>ta<span class=\"_ _3e\"></span>z<span class=\"_ _4\"></span>io<span class=\"_ _3e\"></span>ni<span class=\"_ _3e\"></span> </div><div class=\"t m0 ha ff3 fs2 fc2 sc0 ls0 ws0 gs53e\">I<span class=\"_ _4\"></span>F<span class=\"_ _3\"></span>R<span class=\"_ _4\"></span>S<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>I<span class=\"_ _4\"></span>F<span class=\"_ _3\"></span>R<span class=\"_ _4\"></span>I<span class=\"_ _4\"></span>C<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _3\"></span>u<span class=\"_ _4\"></span>bb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _3e\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _3e\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ot<span class=\"_ _3e\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3e\"></span>t<span class=\"_ _4\"></span>i </div><div class=\"t m0 ha ff3 fs2 fc2 sc0 ls0 ws0 gs53f\">d<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>\u2019U<span class=\"_ _3e\"></span>n<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span> E<span class=\"_ _3e\"></span>u<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ic<span class=\"_ _3e\"></span>e<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _3e\"></span> 2<span class=\"_ _3e\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs540\">Di <span class=\"_ _3c\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>ndicati <span class=\"_ _3f\"></span>i <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>uovi <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>incipi <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>modific<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>incipi, <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>plicabili <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _3f\"></span>inizio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs541\">dopo <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>1\u00b0 <span class=\"_ _54\"></span>ge<span class=\"_ _0\"></span>nnaio <span class=\"_ _54\"></span>2023 <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>la <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>ap<span class=\"_ _0\"></span>plicazione <span class=\"_ _54\"></span>antici<span class=\"_ _0\"></span>pata <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>entita. <span class=\"_ _54\"></span>Tuttavia<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>Gruppo <span class=\"_ _5a\"> </span>ha <span class=\"_ _54\"></span>deciso <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>non<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs542\">adottarli<span class=\"_ _0\"></span> anticipatamente <span class=\"_ _0\"></span>per la preparaz<span class=\"_ _0\"></span>ione del prese<span class=\"_ _0\"></span>nte Bilancio Consol<span class=\"_ _0\"></span>idato.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs543\">Dal 1\u00b0 gennaio 2<span class=\"_ _0\"></span>024 entrer<span class=\"_ _0\"></span>anno in vigore: <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs544\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Amendments<span class=\"_ _0\"></span> to IFRS 16 \u2018L<span class=\"_ _0\"></span>easing\u2019 Passivit\u00e0 <span class=\"_ _0\"></span>per leasing<span class=\"_ _0\"></span> in un'operazion<span class=\"_ _0\"></span>e di vendita e retro<span class=\"_ _0\"></span>locazione;  </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs545\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Amendments<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u2018Presentation<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>tements\u2019 <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lassificazione <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>delle </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs546\">passivit\u00e0 non corr<span class=\"_ _0\"></span>enti con c<span class=\"_ _0\"></span>ovenants. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-645": {
   "value": "P<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _4\"></span>ab<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3e\"></span>i<span class=\"_ _3\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _3e\"></span>te<span class=\"_ _3e\"></span>r<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>re<span class=\"_ _3e\"></span>ta<span class=\"_ _3e\"></span>z<span class=\"_ _4\"></span>io<span class=\"_ _3e\"></span>ni<span class=\"_ _254\"> </span>I<span class=\"_ _4\"></span>F<span class=\"_ _3\"></span>R<span class=\"_ _4\"></span>S<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>ap<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ca<span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _3e\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>\u00b0 <span class=\"_ _3e\"></span>g<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _254\"> </span>Dal <span class=\"_ _5b\"> </span>1\u00b0 <span class=\"_ _5b\"> </span>gennaio <span class=\"_ _5b\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _5a\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>divenuti <span class=\"_ _5b\"> </span>applica<span class=\"_ _0\"></span>bili, <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>segue<span class=\"_ _0\"></span>nti <span class=\"_ _5a\"> </span>pr<span class=\"_ _0\"></span>incipi, <span class=\"_ _5b\"> </span>interpreta<span class=\"_ _0\"></span>zioni <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>modific<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>ai <span class=\"_ _50\"> </span>principi<span class=\"_ _254\"> </span>esistenti in relaz<span class=\"_ _0\"></span>ione ai quali<span class=\"_ _0\"></span> non si segnalano <span class=\"_ _0\"></span>effetti signifi<span class=\"_ _0\"></span>cativi sul Bilanc<span class=\"_ _0\"></span>io Consolida<span class=\"_ _0\"></span>to:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Modifiche allo<span class=\"_ _0\"></span> IAS 1 \u2013 Pres<span class=\"_ _0\"></span>entazione delle <span class=\"_ _0\"></span>passivit\u00e0 co<span class=\"_ _0\"></span>me correnti o non c<span class=\"_ _0\"></span>orrenti e suc<span class=\"_ _0\"></span>cessivo<span class=\"_ _254\"> </span></span></span>differimento <span class=\"_ _0\"></span>prima data di<span class=\"_ _0\"></span> applicazione <span class=\"_ _0\"></span>(date pubblica<span class=\"_ _0\"></span>zione IASB Genna<span class=\"_ _0\"></span>io 2020, Luglio <span class=\"_ _0\"></span>2020);<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Modifiche <span class=\"_ _3d\"> </span>allo <span class=\"_ _3d\"> </span>IAS  1 <span class=\"_ _3d\"> </span>e  all<span class=\"_ _0\"></span>\u2019IFRS  Pra<span class=\"_ _0\"></span>ctice  State<span class=\"_ _0\"></span>ment <span class=\"_ _3d\"> </span>2  \u2013  Infor<span class=\"_ _0\"></span>mativa  su<span class=\"_ _0\"></span>i  princ<span class=\"_ _0\"></span>ipi  contab<span class=\"_ _0\"></span>ili  (data </span></span>pubblicazi<span class=\"_ _0\"></span>one IASB Febbraio 20<span class=\"_ _0\"></span>21); -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Modifica allo<span class=\"_ _0\"></span> IAS 8 \u2013 Defin<span class=\"_ _0\"></span>izione di stima con<span class=\"_ _0\"></span>tabile (d<span class=\"_ _0\"></span>ata pubblica<span class=\"_ _0\"></span>zione IASB Febb<span class=\"_ _0\"></span>raio 2021); </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Modifiche <span class=\"_ _5a\"> </span>allo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>12 <span class=\"_ _5a\"> </span>\u2013 <span class=\"_ _5a\"> </span>Imposte <span class=\"_ _5a\"> </span>differite <span class=\"_ _5a\"> </span>coll<span class=\"_ _0\"></span>egate <span class=\"_ _5a\"> </span>ad <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>passivit\u00e0 <span class=\"_ _5a\"> </span>derivanti <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>una <span class=\"_ _5a\"> </span>sin<span class=\"_ _0\"></span>gola </span></span>transazione (data<span class=\"_ _0\"></span> pubblica<span class=\"_ _0\"></span>zione IASB Mag<span class=\"_ _0\"></span>gio 2021); -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">IFRS <span class=\"_ _3c\"></span>17 <span class=\"_ _3c\"></span>\u2013 <span class=\"_ _3c\"></span>Contra<span class=\"_ _0\"></span>tti <span class=\"_ _3c\"></span>assicura<span class=\"_ _0\"></span>tivi, <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mpresi <span class=\"_ _3c\"></span>gli <span class=\"_ _3c\"></span>emenda<span class=\"_ _0\"></span>menti <span class=\"_ _3c\"></span>emanati <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mes<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>Giugno <span class=\"_ _3c\"></span>20<span class=\"_ _0\"></span>20 <span class=\"_ _0\"></span>(da<span class=\"_ _0\"></span>ta </span></span>pubblicazi<span class=\"_ _0\"></span>one  IASB  Maggio<span class=\"_ _0\"></span>  2018).  L\u2019IFRS  17  \u00e8  un<span class=\"_ _0\"></span>  nuovo  principio  conta<span class=\"_ _0\"></span>bile  per  la  rileva<span class=\"_ _0\"></span>zione, valutazione, presentazione ed <span class=\"_ _4\"></span>infor<span class=\"_ _0\"></span>mativa dei <span class=\"_ _3\"></span>contratti assicurativi <span class=\"_ _3\"></span>emessi da <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>'entit\u00e0 e/o <span class=\"_ _4\"></span>ai contratti di riassicuraz<span class=\"_ _0\"></span>ione detenuti <span class=\"_ _0\"></span>da un'entit\u00e0.  -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Modifiche <span class=\"_ _3f\"></span>all\u2019IFRS<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>1<span class=\"_ _0\"></span>7 <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>all\u2019IFRS <span class=\"_ _3f\"></span>9 <span class=\"_ _3f\"></span>\u2013 <span class=\"_ _3f\"></span>Informazio<span class=\"_ _0\"></span>ni <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>omparati<span class=\"_ _0\"></span>ve <span class=\"_ _3c\"></span>nell\u2019ambito<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dell\u2019<span class=\"_ _0\"></span>applicazione <span class=\"_ _54\"></span>iniziale </span></span>dell\u2019IFRS 17<span class=\"_ _0\"></span> e dell\u2019IFRS 9 (<span class=\"_ _0\"></span>data pubblic<span class=\"_ _0\"></span>azione IASB Dicembre<span class=\"_ _0\"></span> 2021);  -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Riforma fisca<span class=\"_ _0\"></span>le internaz<span class=\"_ _0\"></span>ionale \u2013 Regole del <span class=\"_ _0\"></span>modello Pil<span class=\"_ _0\"></span>lar 2 (Modifich<span class=\"_ _0\"></span>e allo IAS 12). <span class=\"_ _0\"></span> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">La <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>adottato <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>modifiche<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>12 <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>la <span class=\"_ _3f\"></span>prima <span class=\"_ _3c\"></span>volta <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ell'esercizio <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>corso. <span class=\"_ _3c\"></span>Lo <span class=\"_ _3c\"></span>IASB<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ha </span></span>modificato l'amb<span class=\"_ _0\"></span>ito di applicazione dello<span class=\"_ _0\"></span> IAS 12 per chiarire che il principio<span class=\"_ _0\"></span> si applica alle imposte sul<span class=\"_ _0\"></span> reddito <span class=\"_ _5a\"> </span>derivanti<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>da <span class=\"_ _54\"> </span>l<span class=\"_ _0\"></span>eggi <span class=\"_ _5a\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>manate<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>sos<span class=\"_ _0\"></span>tanzialmente <span class=\"_ _5b\"> </span>emanate, <span class=\"_ _5a\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5a\"> </span>implementare <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>re<span class=\"_ _0\"></span>gole relative alla Global Minimum Tax <span class=\"_ _3\"></span>(\u201cPillar Two\u201d o \u201cSecondo Pilastro\u201d) pubblicate dall'OCSE (e <span class=\"_ _3\"></span>recep<span class=\"_ _0\"></span>ita dall\u2019Unione <span class=\"_ _0\"></span>Europea a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _0\"></span>la diretti<span class=\"_ _0\"></span>va n.2523/20<span class=\"_ _0\"></span>22), incluse <span class=\"_ _0\"></span>le le<span class=\"_ _0\"></span>ggi fiscali c<span class=\"_ _0\"></span>he imple<span class=\"_ _0\"></span>mentano le<span class=\"_ _0\"></span> imposte <span class=\"_ _3f\"></span>minime <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>omestiche <span class=\"_ _3c\"></span>qualif<span class=\"_ _0\"></span>icate <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>escritte <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>li <span class=\"_ _3c\"></span>regole<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>Il <span class=\"_ _3c\"></span>Regolam<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>UE<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2023/2468 <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> Commissione Euro<span class=\"_ _0\"></span>pea dell\u20198<span class=\"_ _0\"></span> novembre 2023<span class=\"_ _0\"></span>, pubblicato <span class=\"_ _0\"></span>in Gazzetta Ufficial<span class=\"_ _0\"></span>e il 9 novembre <span class=\"_ _0\"></span>2023, ha recepito <span class=\"_ _3f\"></span>le <span class=\"_ _3f\"></span>modifiche <span class=\"_ _3c\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>I<span class=\"_ _0\"></span>AS <span class=\"_ _3c\"></span>12. <span class=\"_ _3f\"></span>Le <span class=\"_ _3f\"></span>modific<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>introd<span class=\"_ _0\"></span>ucono <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span>'eccezione <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>mporanea<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ai <span class=\"_ _3f\"></span>requisiti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i contabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _5a\"> </span>delle <span class=\"_ _5a\"> </span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _5a\"> </span>differite <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>revisti <span class=\"_ _5a\"> </span>dallo<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>IAS <span class=\"_ _5a\"> </span>12, <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>modo<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>un'entit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>non <span class=\"_ _5a\"> </span>rilevi <span class=\"_ _5a\"> </span>n\u00e9<span class=\"_ _0\"></span> indichi <span class=\"_ _5a\"> </span>infor<span class=\"_ _0\"></span>mazioni <span class=\"_ _5a\"> </span>sull<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>attivit\u00e0 <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>fiscali <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ifferite <span class=\"_ _5a\"> </span>rela<span class=\"_ _0\"></span>tive <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span>P<span class=\"_ _0\"></span>illar <span class=\"_ _5a\"> </span>T<span class=\"_ _0\"></span>wo. <span class=\"_ _5a\"> </span>A <span class=\"_ _5a\"> </span>seguito<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>elle modifiche, la <span class=\"_ _3\"></span>societ\u00e0 \u00e8 <span class=\"_ _4\"></span>tenu<span class=\"_ _0\"></span>ta a <span class=\"_ _4\"></span>comun<span class=\"_ _0\"></span>icare <span class=\"_ _3\"></span>l'applicazio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell'eccezione e <span class=\"_ _3\"></span>a in<span class=\"_ _3\"></span>dicare separatamente gli oneri  (proventi)  fiscali  correnti <span class=\"_ _50\"> </span>relativi<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>alle  imposte  attinenti  al <span class=\"_ _50\"> </span>Pillar  Two.  Con  riferimento  alle informazioni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>integrative,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>nei periodi in <span class=\"_ _3\"></span>cui la <span class=\"_ _3\"></span>legislaz<span class=\"_ _0\"></span>ione del <span class=\"_ _3\"></span>Pillar Two \u00e8 vigente <span class=\"_ _3\"></span>o sostanzialmente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in vigore, <span class=\"_ _5a\"> </span>ma <span class=\"_ _5a\"> </span>non <span class=\"_ _5a\"> </span>ha <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>ncora <span class=\"_ _5a\"> </span>acquisito <span class=\"_ _5a\"> </span>eff<span class=\"_ _0\"></span>icacia, <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>imprese <span class=\"_ _5a\"> </span>devono <span class=\"_ _5a\"> </span>forn<span class=\"_ _0\"></span>ire <span class=\"_ _54\"> </span>inform<span class=\"_ _0\"></span>azioni <span class=\"_ _5a\"> </span>conosciute<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>o<span class=\"_ _0\"></span> ragionevolme<span class=\"_ _0\"></span>nte <span class=\"_ _3f\"></span>stimab<span class=\"_ _0\"></span>ili <span class=\"_ _54\"></span>che <span class=\"_ _3f\"></span>aiutin<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>gli <span class=\"_ _54\"></span>utilizzator<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>del <span class=\"_ _54\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>a <span class=\"_ _54\"></span>comprendere <span class=\"_ _54\"></span>l\u2019esposizion<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ella stessa alle imp<span class=\"_ _0\"></span>oste sul redd<span class=\"_ _0\"></span>ito del Pillar Two<span class=\"_ _0\"></span>. P<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _4\"></span>ab<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3e\"></span>i<span class=\"_ _3\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _3e\"></span>te<span class=\"_ _3e\"></span>r<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>re<span class=\"_ _3e\"></span>ta<span class=\"_ _3e\"></span>z<span class=\"_ _4\"></span>io<span class=\"_ _3e\"></span>ni<span class=\"_ _3e\"></span> I<span class=\"_ _4\"></span>F<span class=\"_ _3\"></span>R<span class=\"_ _4\"></span>S<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>I<span class=\"_ _4\"></span>F<span class=\"_ _3\"></span>R<span class=\"_ _4\"></span>I<span class=\"_ _4\"></span>C<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _3\"></span>u<span class=\"_ _4\"></span>bb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _3e\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _3e\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ot<span class=\"_ _3e\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _3e\"></span>t<span class=\"_ _4\"></span>i d<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>\u2019U<span class=\"_ _3e\"></span>n<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span> E<span class=\"_ _3e\"></span>u<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>p<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ic<span class=\"_ _3e\"></span>e<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _3e\"></span> 2<span class=\"_ _3e\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _4\"></span> <span class=\"_ _3\"></span> Di <span class=\"_ _3c\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>ndicati <span class=\"_ _3f\"></span>i <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>uovi <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>incipi <span class=\"_ _3f\"></span>o <span class=\"_ _3f\"></span>modific<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>incipi, <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>plicabili <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _3f\"></span>inizio dopo <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>1\u00b0 <span class=\"_ _54\"></span>ge<span class=\"_ _0\"></span>nnaio <span class=\"_ _54\"></span>2023 <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>la <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>ap<span class=\"_ _0\"></span>plicazione <span class=\"_ _54\"></span>antici<span class=\"_ _0\"></span>pata <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>entita. <span class=\"_ _54\"></span>Tuttavia<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>Gruppo <span class=\"_ _5a\"> </span>ha <span class=\"_ _54\"></span>deciso <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>non<span class=\"_ _0\"></span> adottarli<span class=\"_ _0\"></span> anticipatamente <span class=\"_ _0\"></span>per la preparaz<span class=\"_ _0\"></span>ione del prese<span class=\"_ _0\"></span>nte Bilancio Consol<span class=\"_ _0\"></span>idato.  Dal 1\u00b0 gennaio 2<span class=\"_ _0\"></span>024 entrer<span class=\"_ _0\"></span>anno in vigore: <span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Amendments<span class=\"_ _0\"></span> to IFRS 16 \u2018L<span class=\"_ _0\"></span>easing\u2019 Passivit\u00e0 <span class=\"_ _0\"></span>per leasing<span class=\"_ _0\"></span> in un'operazion<span class=\"_ _0\"></span>e di vendita e retro<span class=\"_ _0\"></span>locazione;  </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Amendments<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u2018Presentation<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>tements\u2019 <span class=\"_ _3c\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lassificazione <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>delle </span></span>passivit\u00e0 non corr<span class=\"_ _0\"></span>enti con c<span class=\"_ _0\"></span>ovenants",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-646": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs548\">NOTA 1. Avviamento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs549\">L\u2019avviamento r<span class=\"_ _0\"></span>isulta iscritt<span class=\"_ _0\"></span>o per euro 127.44<span class=\"_ _0\"></span>7 migliaia (euro <span class=\"_ _0\"></span>48.425 miglia<span class=\"_ _0\"></span>ia al 31 <span class=\"_ _0\"></span>dicembre 2022)<span class=\"_ _0\"></span>. </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs54a\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Avviamento </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs54b\">Saldo al 31.12.<span class=\"_ _0\"></span>2021<span class=\"_ _3\"></span> <span class=\"_ _197\"> </span>48.245  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gs54c\">Movimento del periodo: <span class=\"_ _198\"> </span><span class=\"ff1\">  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs54d\">Incrementi <span class=\"_ _18b\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs54e\">Decrementi <span class=\"_ _199\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs54f\">Riclassifiche e Svalutazioni <span class=\"_ _19a\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs550\">Variazione area di consolidamento <span class=\"_ _124\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs551\">Differenze cambio <span class=\"_ _19b\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs552\">Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _e9\"> </span>48.245  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gs553\">Movimento del periodo: <span class=\"_ _198\"> </span><span class=\"ff1\">  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs554\">Incrementi <span class=\"_ _18b\"> </span>79.202  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs555\">Decrementi <span class=\"_ _199\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs556\">Riclassifiche e Svalutazioni <span class=\"_ _19a\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs557\">Variazione area di consolidamento <span class=\"_ _124\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs558\">Differenze cambio <span class=\"_ _19b\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs559\">Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _8f\"> </span>127<span class=\"_ _0\"></span>.447  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs55a\">La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>espone <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>pag<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>eccedenz<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>rami <span class=\"_ _0\"></span>aziendali<span class=\"_ _0\"></span> e/o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs55b\">patrimoni <span class=\"_ _50\"> </span>netti  delle <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0  acquisite <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>uccessivam<span class=\"_ _0\"></span>ente <span class=\"_ _5b\"> </span>incor<span class=\"_ _0\"></span>porate.  Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span>cembre <span class=\"_ _50\"> </span>2022 <span class=\"_ _50\"> </span>l\u2019avviame<span class=\"_ _0\"></span>nto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs55c\">risultava <span class=\"_ _5a\"> </span>alloc<span class=\"_ _0\"></span>ato <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>unit\u00e0 <span class=\"_ _5a\"> </span>generat<span class=\"_ _0\"></span>rici <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>flussi <span class=\"_ _5a\"> </span>fina<span class=\"_ _0\"></span>nziari <span class=\"_ _5a\"> </span>(CGU) <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>setto<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>Distribuzi<span class=\"_ _0\"></span>one <span class=\"_ _54\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>base <span class=\"_ _5a\"> </span>all\u2019aera<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs55d\">geografica <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>apparten<span class=\"_ _0\"></span>enza. <span class=\"_ _5a\"> </span>I<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>particolare<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>l\u2019avviam<span class=\"_ _0\"></span>ento <span class=\"_ _5b\"> </span>risultava <span class=\"_ _5a\"> </span>allo<span class=\"_ _0\"></span>cato <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>CGU <span class=\"_ _5a\"> </span>Ita<span class=\"_ _0\"></span>lia <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5a\"> </span>26<span class=\"_ _0\"></span>.113 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs55e\">migliaia, alla CGU <span class=\"_ _3\"></span>Penisola Iberica per euro <span class=\"_ _3\"></span>12.668 migliaia ed <span class=\"_ _3\"></span>alla CGU Francia p<span class=\"_ _3\"></span>er euro <span class=\"_ _3\"></span>9.465 migliaia<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>A<span class=\"_ _0\"></span>l 31 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs55f\">dicembre <span class=\"_ _5b\"> </span>2023 <span class=\"_ _5b\"> </span>l\u2019<span class=\"_ _0\"></span>avviamen<span class=\"_ _0\"></span>to, <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>to<span class=\"_ _0\"></span>tale <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _50\"> </span>127.447 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _5a\"> </span>com<span class=\"_ _0\"></span>prensivo <span class=\"_ _5b\"> </span>dell\u2019effetto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>nuove </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs560\">acquisizioni sul <span class=\"_ _0\"></span>mercato fra<span class=\"_ _0\"></span>ncese, \u00e8 stato <span class=\"_ _0\"></span>interamente a<span class=\"_ _0\"></span>llocato al pi\u00f9 amp<span class=\"_ _0\"></span>io Gruppo di CGU Distr<span class=\"_ _0\"></span>ibuzione.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs561\">La voce Good<span class=\"_ _0\"></span>will al 31 dicemb<span class=\"_ _0\"></span>re 2023 si riferisc<span class=\"_ _0\"></span>e: </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs562\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>7<span class=\"_ _0\"></span>20 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Nuova <span class=\"_ _3c\"></span>Ba<span class=\"_ _0\"></span>nfrutta <span class=\"_ _3c\"></span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _3c\"></span>(societ\u00e0 <span class=\"_ _3c\"></span>incor<span class=\"_ _0\"></span>porata <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>Frut<span class=\"_ _0\"></span>tital <span class=\"_ _3c\"></span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>2017<span class=\"_ _0\"></span>): <span class=\"_ _3c\"></span>nello </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs563\">specifico tale va<span class=\"_ _0\"></span>lore deriva princ<span class=\"_ _0\"></span>ipalmente dall\u2019a<span class=\"_ _0\"></span>cquisizione<span class=\"_ _0\"></span> di Ferfrutta S.r.l<span class=\"_ _0\"></span>.; </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs564\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per euro 17<span class=\"_ _0\"></span>1 migliaia ad Az <span class=\"_ _0\"></span>France S.A.S;<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs565\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">alle <span class=\"_ _4\"></span>differ<span class=\"_ _0\"></span>enze <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>consolidamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>relative<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>quisizioni <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>Eurofrutas <span class=\"_ _3\"></span>S.A. <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>Nuo<span class=\"_ _0\"></span>va <span class=\"_ _3e\"></span>B<span class=\"_ _0\"></span>anfrutta <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>.r.l. </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs566\">(societ\u00e0 <span class=\"_ _3c\"></span>fusa <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>incorpora<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>Frutt<span class=\"_ _0\"></span>ital <span class=\"_ _3c\"></span>S.r.l. <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>2017). <span class=\"_ _3c\"></span>L\u2019a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>prima <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>rif<span class=\"_ _0\"></span>erisce <span class=\"_ _3c\"></span>al<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs567\">50% <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>201<span class=\"_ _0\"></span>3 <span class=\"_ _4\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>av<span class=\"_ _0\"></span>ente <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>resid<span class=\"_ _0\"></span>uo <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre 2014 <span class=\"_ _4\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>1.<span class=\"_ _0\"></span>440 <span class=\"_ _3\"></span>migliaia, mentre </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs568\">la seconda, avv<span class=\"_ _0\"></span>enuta nel 20<span class=\"_ _0\"></span>10, presenta un <span class=\"_ _0\"></span>valore residuo<span class=\"_ _0\"></span> pari ad euro 1.37<span class=\"_ _0\"></span>5 migliaia<span class=\"_ _254\"> </span>; </div>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _3c\"></span>euro <span class=\"_ _54\"></span>9.978 <span class=\"_ _3f\"></span>migliaia <span class=\"_ _3f\"></span>ad <span class=\"_ _3f\"></span>Hermanos<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Fern\u00e1nd<span class=\"_ _0\"></span>ez <span class=\"_ _3c\"></span>L\u00f3<span class=\"_ _0\"></span>pez <span class=\"_ _3c\"></span>S.A.:<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>tale <span class=\"_ _3f\"></span>valore <span class=\"_ _3f\"></span>deriva<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>all\u2019acquisizione <span class=\"_ _3f\"></span>del<span class=\"_ _254\"> </span></span></span>residuo <span class=\"_ _5b\"> </span>50% <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>vvenuta <span class=\"_ _5b\"> </span>nel <span class=\"_ _5b\"> </span>2017, <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>nche <span class=\"_ _5a\"> </span>includ<span class=\"_ _0\"></span>endo <span class=\"_ _5b\"> </span>quanto <span class=\"_ _5b\"> </span>iscritto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>ai <span class=\"_ _5b\"> </span>sensi <span class=\"_ _5a\"> </span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _5b\"> </span>3 <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>50%<span class=\"_ _254\"> </span>acquisito in prec<span class=\"_ _0\"></span>edenza;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per euro 1.992 migliaia a Galand<span class=\"_ _0\"></span>i S.p.A.: tale valore deriva dall\u2019acquisizione del resid<span class=\"_ _0\"></span>uo 50% avvenuta<span class=\"_ _254\"> </span></span></span>nel 2017, anc<span class=\"_ _0\"></span>he includendo qua<span class=\"_ _0\"></span>nto iscritto ai<span class=\"_ _0\"></span> sensi dell\u2019IFRS 3 p<span class=\"_ _0\"></span>er il 50% acqu<span class=\"_ _0\"></span>isito in prec<span class=\"_ _0\"></span>edenza;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>17<span class=\"_ _0\"></span>.300 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>Frutt<span class=\"_ _0\"></span>ital <span class=\"_ _5b\"> </span>Firenze <span class=\"_ _5b\"> </span>S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _5b\"> </span>(ora<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>fus<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Fruttital <span class=\"_ _5b\"> </span>S<span class=\"_ _0\"></span>.r.l.): <span class=\"_ _5b\"> </span>tale <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5b\"> </span>deriva<span class=\"_ _254\"> </span></span></span>dall\u2019ac<span class=\"_ _0\"></span>quisizione  del <span class=\"_ _3d\"> </span>res<span class=\"_ _0\"></span>iduo<span class=\"_ _0\"></span>  50% <span class=\"_ _3d\"> </span>avv<span class=\"_ _0\"></span>enuta <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>2017, <span class=\"_ _3d\"> </span>anche<span class=\"_ _0\"></span>  include<span class=\"_ _0\"></span>ndo <span class=\"_ _3d\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>iscritto  a<span class=\"_ _0\"></span>i  se<span class=\"_ _0\"></span>nsi<span class=\"_ _254\"> </span>dell\u2019IFRS 3 pe<span class=\"_ _0\"></span>r il 50% acqui<span class=\"_ _0\"></span>sito in precedenz<span class=\"_ _0\"></span>a;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>1.250 <span class=\"_ _55\"> </span>migliai<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>relativi <span class=\"_ _55\"> </span>all\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _55\"> </span>2019 <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>Sevimpor <span class=\"_ _55\"> </span>S.L. <span class=\"_ _55\"> </span>(ora <span class=\"_ _55\"> </span>fusa <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>Herma<span class=\"_ _0\"></span>nos<span class=\"_ _254\"> </span></span></span>Fern\u00e1ndez L\u00f3<span class=\"_ _0\"></span>pez S.A.);<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per euro 9.<span class=\"_ _0\"></span>294 migliaia r<span class=\"_ _0\"></span>elativi all\u2019acquisiz<span class=\"_ _0\"></span>ione 2019 de<span class=\"_ _0\"></span>l Gruppo Frutt<span class=\"_ _0\"></span>ica;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _50\"> </span>euro <span class=\"_ _50\"> </span>3.309<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>m<span class=\"_ _0\"></span>igliaia  relativi <span class=\"_ _50\"> </span>all\u2019acquisizi<span class=\"_ _0\"></span>one  2019 <span class=\"_ _5b\"> </span>di  Fruttital  Cagliari <span class=\"_ _5b\"> </span>S<span class=\"_ _0\"></span>.r.l. <span class=\"_ _50\"> </span>(ora  incorpora <span class=\"_ _50\"> </span>in<span class=\"_ _254\"> </span></span></span>Fruttital <span class=\"_ _0\"></span>S.r.l.): <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>deriva d<span class=\"_ _0\"></span>all\u2019acquis<span class=\"_ _0\"></span>izione del <span class=\"_ _0\"></span>resid<span class=\"_ _0\"></span>uo 7<span class=\"_ _0\"></span>5%, anc<span class=\"_ _0\"></span>he inc<span class=\"_ _0\"></span>ludendo <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>iscritto<span class=\"_ _254\"> </span>ai sensi dell\u2019<span class=\"_ _0\"></span>IFRS 3 per il 25% a<span class=\"_ _0\"></span>cquisito in <span class=\"_ _0\"></span>precedenza;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _0\"></span>euro 1<span class=\"_ _0\"></span>.417 miglia<span class=\"_ _0\"></span>ia rela<span class=\"_ _0\"></span>tivi all\u2019<span class=\"_ _0\"></span>acquisizi<span class=\"_ _0\"></span>one nel <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span>del 50%<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> Moncada<span class=\"_ _0\"></span> Frut<span class=\"_ _0\"></span>ta S.r.l. <span class=\"_ _0\"></span>(ora <span class=\"_ _0\"></span>fusa <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span></span></span>Fruttital <span class=\"_ _55\"> </span>S<span class=\"_ _0\"></span>.r.l.), <span class=\"_ _55\"> </span>anche <span class=\"_ _55\"> </span>inc<span class=\"_ _0\"></span>ludendo <span class=\"_ _55\"> </span>quanto <span class=\"_ _56\"> </span>iscritto <span class=\"_ _55\"> </span>ai <span class=\"_ _55\"> </span>sensi <span class=\"_ _55\"> </span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _55\"> </span>3 <span class=\"_ _55\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>50% <span class=\"_ _55\"> </span>acquis<span class=\"_ _0\"></span>ito <span class=\"_ _55\"> </span>in<span class=\"_ _254\"> </span>precedenza.<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _5a\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>41.14<span class=\"_ _0\"></span>2 <span class=\"_ _5a\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>elativi <span class=\"_ _5a\"> </span>all\u2019ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _5b\"> </span>nel <span class=\"_ _5b\"> </span>2023 <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>93<span class=\"_ _0\"></span>,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>Bla<span class=\"_ _0\"></span>mpin, <span class=\"_ _5a\"> </span>societ\u00e0<span class=\"_ _254\"> </span></span></span>francese attiva <span class=\"_ _0\"></span>nell\u2019importa<span class=\"_ _0\"></span>zione e distrib<span class=\"_ _0\"></span>uzione di pro<span class=\"_ _0\"></span>dotti orto<span class=\"_ _0\"></span>frutticoli; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _3c\"></span>euro <span class=\"_ _54\"></span>37.220 <span class=\"_ _3c\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3f\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3c\"></span>all\u2019a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _3f\"></span>nel <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>100% <span class=\"_ _54\"></span>di <span class=\"_ _3c\"></span>Capexo <span class=\"_ _3f\"></span>S.<span class=\"_ _0\"></span>A., <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3f\"></span>franc<span class=\"_ _0\"></span>esi<span class=\"_ _254\"> </span></span></span>attive nell\u2019i<span class=\"_ _0\"></span>mportazione e d<span class=\"_ _0\"></span>istribuzione di prodott<span class=\"_ _0\"></span>i ortofrut<span class=\"_ _0\"></span>ticoli; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _0\"></span>euro 840<span class=\"_ _0\"></span> migl<span class=\"_ _0\"></span>iaia <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>all\u2019acquisiz<span class=\"_ _0\"></span>ione n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>2023 d<span class=\"_ _0\"></span>el 51% <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i I <span class=\"_ _0\"></span>Frutti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Gil S.r.l., <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>italia<span class=\"_ _0\"></span>na<span class=\"_ _254\"> </span></span></span>attiva nella di<span class=\"_ _0\"></span>stribuzione de<span class=\"_ _0\"></span>i frutti rossi.<span class=\"_ _254\"> </span>Con <span class=\"_ _44\"> </span>r<span class=\"_ _0\"></span>iferimento <span class=\"_ _59\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>mot<span class=\"_ _0\"></span>ivazioni <span class=\"_ _59\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>hanno <span class=\"_ _58\"> </span>portato<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>alla <span class=\"_ _59\"> </span>differ<span class=\"_ _0\"></span>ente <span class=\"_ _44\"> </span>a<span class=\"_ _0\"></span>llocazion<span class=\"_ _0\"></span>e <span class=\"_ _44\"> </span>e <span class=\"_ _59\"> </span>tenuta<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _44\"> </span>valori<span class=\"_ _254\"> </span>dell\u2019avviamento<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>si <span class=\"_ _3f\"></span>veda <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>commento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>t<span class=\"_ _0\"></span>est <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>impair<span class=\"_ _0\"></span>ment <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cui <span class=\"_ _3c\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>para<span class=\"_ _0\"></span>grafo <span class=\"_ _3c\"></span>\u201cI<span class=\"_ _0\"></span>mpairment <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>st\u201d <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>interno<span class=\"_ _254\"> </span>della sezione de<span class=\"_ _0\"></span>i criteri di v<span class=\"_ _0\"></span>alutazione. <div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs585\">NOTA 2. Attivit<span class=\"_ _3\"></span>\u00e0 immateriali diverse dall\u2019<span class=\"_ _3\"></span>avviamento </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs586\">Valori in migliaia \u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs587\">Diritti di </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs588\">brevetto </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs589\">industr.le e di </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs58a\">utilizzaz.ne </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs58b\">opere ingegno<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs58c\">Concessioni, </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs58d\">licenze, </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs58e\">marchi e </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs58f\">diritti simili </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs590\">Immobilizzazioni </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs591\">in corso e </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs592\">acconti </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs593\">Altre <span class=\"_ _132\"> </span>Totale </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs594\">Costo storico <span class=\"_ _14a\"> </span>3.9<span class=\"_ _0\"></span>14  <span class=\"_ _19c\"> </span>11.530  <span class=\"_ _16d\"> </span>5.<span class=\"_ _0\"></span>615  <span class=\"_ _35\"> </span>898  <span class=\"_ _10e\"> </span>21<span class=\"_ _0\"></span>.958  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs595\">F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>3.288) <span class=\"_ _27\"> </span>(8<span class=\"_ _0\"></span>.792) <span class=\"_ _f8\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>56) <span class=\"_ _16c\"> </span>(<span class=\"_ _0\"></span>12.936)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs596\">Saldo al 31.12.<span class=\"_ _0\"></span>2021<span class=\"_ _3\"></span> <span class=\"_ _e8\"> </span>626<span class=\"_ _0\"></span>  <span class=\"_ _150\"> </span>2.7<span class=\"_ _0\"></span>39  <span class=\"_ _c4\"> </span>5.6<span class=\"_ _0\"></span>15  <span class=\"_ _35\"> </span>42  <span class=\"_ _ab\"> </span>9.022  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gs597\">Movimento del periodo: <span class=\"_ _19d\"> </span><span class=\"ff1\">  <span class=\"_ _1d\"> </span>  <span class=\"_ _a1\"> </span>  <span class=\"_ _7c\"> </span>  <span class=\"_ _e4\"> </span>  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs598\">Incrementi <span class=\"_ _d0\"> </span>2.22<span class=\"_ _0\"></span>1  <span class=\"_ _c8\"> </span>421 <span class=\"_ _0\"></span> <span class=\"_ _e0\"> </span>86  <span class=\"_ _186\"> </span>24  <span class=\"_ _f5\"> </span>2.752<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs599\">Decrementi -costo storico <span class=\"_ _16\"> </span>(1.068) <span class=\"_ _19e\"> </span>(91) <span class=\"_ _151\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>(1.158) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs59a\">Decrementi -fondo amm.to <span class=\"_ _6f\"> </span>1.068  <span class=\"_ _19f\"> </span>60  <span class=\"_ _18\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>1.128  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs59b\">Riclassifiche -costo storico <span class=\"_ _154\"> </span>5.258  <span class=\"_ _19f\"> </span>352  <span class=\"_ _a0\"> </span>(5.535) <span class=\"_ _15c\"> </span>2  <span class=\"_ _180\"> </span>77  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs59c\">Riclassifiche -fondo ammortamento <span class=\"_ _156\"> </span>-  <span class=\"_ _9e\"> </span>-  <span class=\"_ _e3\"> </span>-  <span class=\"_ _25\"> </span>-  <span class=\"_ _75\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs59d\">Variazione area di consolidamento - </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs59e\">costo storico </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs59f\">-  <span class=\"_ _1a0\"> </span>(1) <span class=\"_ _150\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>(1) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5a0\">Variazione area di consolidamento - </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5a1\">fondo amm.to </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5a2\">-  <span class=\"_ _1a0\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5a3\">Ammortamenti <span class=\"_ _15f\"> </span>(1.257) <span class=\"_ _a2\"> </span>(517) <span class=\"_ _19e\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _be\"> </span>(25) <span class=\"_ _104\"> </span>(1.799) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5a4\">Costo storico <span class=\"_ _14a\"> </span>1<span class=\"_ _0\"></span>0.325  <span class=\"_ _13d\"> </span>12.<span class=\"_ _0\"></span>211  <span class=\"_ _1c\"> </span>16<span class=\"_ _0\"></span>7  <span class=\"_ _160\"> </span>924<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>23.627  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5a5\">F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>3.478) <span class=\"_ _71\"> </span>(<span class=\"_ _0\"></span>9.249) <span class=\"_ _c0\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>81) <span class=\"_ _132\"> </span>(13.607)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5a6\">Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _1a1\"> </span>6.<span class=\"_ _0\"></span>848  <span class=\"_ _ac\"> </span>2.962  <span class=\"_ _9c\"> </span>167  <span class=\"_ _d4\"> </span>43  <span class=\"_ _ff\"> </span>10<span class=\"_ _0\"></span>.020 </div>V<span class=\"_ _254\"> </span>alori in migliaia \u20ac Diritti di brevetto industr.le e di utilizzaz.ne opere ingegno<span class=\"_ _254\"> </span>Concessioni, licenze, marchi e diritti simili Immobilizzazioni in corso e acconti Altre <span class=\"_ _132\"> </span>Totale Costo storico <span class=\"_ _14a\"> </span>1<span class=\"_ _0\"></span>0.325  <span class=\"_ _13d\"> </span>12.<span class=\"_ _0\"></span>211  <span class=\"_ _1c\"> </span>16<span class=\"_ _0\"></span>7  <span class=\"_ _160\"> </span>924<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>23.627  F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>3.478) <span class=\"_ _71\"> </span>(<span class=\"_ _0\"></span>9.249) <span class=\"_ _c0\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>81) <span class=\"_ _132\"> </span>(13.607)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _1a1\"> </span>6.<span class=\"_ _0\"></span>848  <span class=\"_ _ac\"> </span>2.962  <span class=\"_ _9c\"> </span>167  <span class=\"_ _d4\"> </span>43  <span class=\"_ _ff\"> </span>10<span class=\"_ _0\"></span>.020  Movimento del periodo: <span class=\"_ _19d\"> </span><span class=\"ff1\">  <span class=\"_ _1d\"> </span>  <span class=\"_ _a1\"> </span>  <span class=\"_ _7c\"> </span>  <span class=\"_ _e4\"> </span>  </span>Incrementi <span class=\"_ _d0\"> </span>1.334<span class=\"_ _0\"></span>  <span class=\"_ _1a2\"> </span>134  <span class=\"_ _14e\"> </span>210  <span class=\"_ _66\"> </span>9  <span class=\"_ _180\"> </span>1.687  Decrementi -costo storico <span class=\"_ _16\"> </span>-  <span class=\"_ _d7\"> </span>(204)<span class=\"_ _0\"></span> <span class=\"_ _ed\"> </span>-  <span class=\"_ _25\"> </span>-  <span class=\"_ _75\"> </span>(204) Decrementi -fondo amm.to <span class=\"_ _6f\"> </span>-  <span class=\"_ _1a0\"> </span>204  <span class=\"_ _1a3\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>204  Riclassifiche -costo storico <span class=\"_ _154\"> </span>(6) <span class=\"_ _187\"> </span>175  <span class=\"_ _19f\"> </span>(18) <span class=\"_ _1a4\"> </span>(14) <span class=\"_ _f7\"> </span>137 Riclassifiche -fondo ammortamento <span class=\"_ _156\"> </span>9  <span class=\"_ _1a4\"> </span>-  <span class=\"_ _e3\"> </span>-  <span class=\"_ _25\"> </span>14  <span class=\"_ _48\"> </span>24  Variazione area di consolidamento - costo storico 71  <span class=\"_ _8b\"> </span>350  <span class=\"_ _1a5\"> </span>-  <span class=\"_ _be\"> </span>110  <span class=\"_ _10a\"> </span>531  Variazione area di consolidamento - fondo amm.to (62) <span class=\"_ _2a\"> </span>(270) <span class=\"_ _14d\"> </span>-  <span class=\"_ _be\"> </span>(2) <span class=\"_ _42\"> </span>(334) Ammortamenti <span class=\"_ _15f\"> </span>(1.001) <span class=\"_ _16\"> </span>(615)<span class=\"_ _0\"></span> <span class=\"_ _163\"> </span>-  <span class=\"_ _be\"> </span>(<span class=\"_ _0\"></span>15) <span class=\"_ _f7\"> </span>(1.631)<span class=\"_ _0\"></span> Costo storico <span class=\"_ _14a\"> </span>1<span class=\"_ _0\"></span>1.723  <span class=\"_ _ec\"> </span>12.667  <span class=\"_ _fd\"> </span>359  <span class=\"_ _173\"> </span>1.0<span class=\"_ _0\"></span>29  <span class=\"_ _1a6\"> </span>25.778  F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>4.532) <span class=\"_ _128\"> </span>(9.930) <span class=\"_ _41\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>84) <span class=\"_ _a3\"> </span>(15.345)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _1a1\"> </span>7.192  <span class=\"_ _a0\"> </span>2.737  <span class=\"_ _72\"> </span>359  <span class=\"_ _173\"> </span>145  <span class=\"_ _103\"> </span>10<span class=\"_ _0\"></span>.433  Nell\u2019esercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>immateriali <span class=\"_ _3f\"></span>dive<span class=\"_ _0\"></span>rse <span class=\"_ _3c\"></span>dall\u2019<span class=\"_ _0\"></span>avviamento <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>increm<span class=\"_ _0\"></span>entate <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>413 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span> per <span class=\"_ _50\"> </span>effetto <span class=\"_ _50\"> </span>principalm<span class=\"_ _0\"></span>ente  di <span class=\"_ _5b\"> </span>investi<span class=\"_ _0\"></span>menti <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>euro  1.687 <span class=\"_ _5b\"> </span>migl<span class=\"_ _0\"></span>iaia, <span class=\"_ _50\"> </span>variazion<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>perimetro  per <span class=\"_ _5b\"> </span>euro  197 migliaia,  riclassi<span class=\"_ _0\"></span>fiche  per  euro  160  migliaia,  parzial<span class=\"_ _0\"></span>mente  compensate  da  am<span class=\"_ _0\"></span>mortamenti  per  euro  1.63<span class=\"_ _0\"></span>1 migliaia. Si <span class=\"_ _0\"></span>segnala c<span class=\"_ _0\"></span>he n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>esame <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>verificate <span class=\"_ _0\"></span>variaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione della<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ita uti<span class=\"_ _0\"></span>le delle attivit\u00e0 immateriali <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>verse <span class=\"_ _3\"></span>dall\u2019avv<span class=\"_ _0\"></span>iamento, nella scelta <span class=\"_ _3\"></span>del metodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ammo<span class=\"_ _0\"></span>rtamento, n\u00e9 che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>stati individuati  indicatori  endogeni  ed  esogeni  che  diano  un\u2019indicazione  che  le  immobilizzazion<span class=\"_ _0\"></span>i  immateriali possano aver s<span class=\"_ _0\"></span>ubito una rid<span class=\"_ _0\"></span>uzione di valore.<span class=\"_ _254\"> </span>  Non <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>segnala<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _54\"></span>immaterial<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>divers<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>dall\u2019avviamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>riclassif<span class=\"_ _0\"></span>icate <span class=\"_ _54\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>\u201cAttivit\u00e0 <span class=\"_ _54\"></span>poss<span class=\"_ _0\"></span>edute <span class=\"_ _54\"></span>per <span class=\"_ _5a\"> </span>la vendita\u201d. <span class=\"_ _0\"></span> Diritti brevett<span class=\"_ _0\"></span>o industri<span class=\"_ _0\"></span>ale e di utilizzazi<span class=\"_ _0\"></span>one op<span class=\"_ _0\"></span>ere dell\u2019ingeg<span class=\"_ _0\"></span>no La <span class=\"_ _3c\"></span>posta <span class=\"_ _3f\"></span>espone <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3c\"></span>soste<span class=\"_ _0\"></span>nuti <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>fronte <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _3c\"></span>program<span class=\"_ _0\"></span>mi <span class=\"_ _3c\"></span>softwar<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>licenze <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>cui <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3f\"></span>dotato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Gruppo; <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> variazione d<span class=\"_ _0\"></span>i euro 344<span class=\"_ _0\"></span> migliaia \u00e8 d<span class=\"_ _0\"></span>ovuta pri<span class=\"_ _0\"></span>ncipalmente ad i<span class=\"_ _0\"></span>nvestimenti <span class=\"_ _0\"></span>per euro 1<span class=\"_ _0\"></span>.334 migliaia <span class=\"_ _0\"></span>parzialment<span class=\"_ _0\"></span>e compensata da a<span class=\"_ _0\"></span>mmortamen<span class=\"_ _0\"></span>ti per euro 1.001 m<span class=\"_ _0\"></span>igliaia. Concessioni, l<span class=\"_ _0\"></span>icenze e mar<span class=\"_ _0\"></span>chi Questa linea di<span class=\"_ _0\"></span> conto espo<span class=\"_ _0\"></span>ne essenzialme<span class=\"_ _0\"></span>nte quanto pa<span class=\"_ _0\"></span>gato a titolo<span class=\"_ _0\"></span> di concessione <span class=\"_ _0\"></span>per l\u2019esercizio d<span class=\"_ _0\"></span>elle attivit\u00e0 commerciali<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>(magazzin<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>osti <span class=\"_ _4\"></span>vendita) <span class=\"_ _3\"></span>ubicati <span class=\"_ _3\"></span>all\u2019inte<span class=\"_ _0\"></span>rno <span class=\"_ _4\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>mercati <span class=\"_ _3\"></span>generali, <span class=\"_ _3\"></span>ammortiz<span class=\"_ _0\"></span>zate <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella durata <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>conc<span class=\"_ _0\"></span>essione <span class=\"_ _3c\"></span>ste<span class=\"_ _0\"></span>ssa, <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>spese <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>l\u2019ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>progra<span class=\"_ _0\"></span>mmi <span class=\"_ _3f\"></span>software <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>lic<span class=\"_ _0\"></span>enza <span class=\"_ _3c\"></span>d\u2019us<span class=\"_ _0\"></span>o, <span class=\"_ _3c\"></span>ammort<span class=\"_ _0\"></span>izzati mediamente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>lungo <span class=\"_ _5a\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>peri<span class=\"_ _0\"></span>odo <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>tr<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>anni<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>i <span class=\"_ _5a\"> </span>marc<span class=\"_ _0\"></span>hi <span class=\"_ _5a\"> </span>com<span class=\"_ _0\"></span>merciali, <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>mmortizzati<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>su <span class=\"_ _5a\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>arco <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>10<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>nni. <span class=\"_ _5a\"> </span>La variazione in <span class=\"_ _4\"></span>diminuz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>225 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3\"></span>riflette principalmente gli <span class=\"_ _4\"></span>ammorta<span class=\"_ _0\"></span>menti <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>61<span class=\"_ _0\"></span>5 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia, parzialmente compensata da investimenti per <span class=\"_ _3\"></span>euro 421 mi<span class=\"_ _3\"></span>gliaia, riclassifiche per <span class=\"_ _3\"></span>euro 175 migliaia, <span class=\"_ _3\"></span>incrementi<span class=\"_ _0\"></span> per euro 134 m<span class=\"_ _0\"></span>igliaia ed effe<span class=\"_ _0\"></span>tto perimetro p<span class=\"_ _0\"></span>er euro 80 migliaia.<span class=\"_ _254\"> </span>Immobilizzazio<span class=\"_ _0\"></span>ni in cors<span class=\"_ _0\"></span>o e acconti<span class=\"_ _254\"> </span>La <span class=\"_ _54\"></span>posta <span class=\"_ _54\"></span>riflett<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>gli <span class=\"_ _54\"></span>investimen<span class=\"_ _0\"></span>ti <span class=\"_ _3f\"></span>ef<span class=\"_ _0\"></span>fettuati <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>corso <span class=\"_ _5a\"> </span>d\u2019anno <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>ancora <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>perativi <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>chiusura <span class=\"_ _54\"></span>del<span class=\"_ _254\"> </span>periodo per euro<span class=\"_ _0\"></span> 210 miglia<span class=\"_ _0\"></span>ia.<span class=\"_ _254\"> </span>Altre immobil<span class=\"_ _0\"></span>izzazioni i<span class=\"_ _0\"></span>mmaterial<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Trattasi <span class=\"_ _44\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>categoria <span class=\"_ _59\"> </span>residua<span class=\"_ _0\"></span>le <span class=\"_ _44\"> </span>comprendente <span class=\"_ _59\"> </span>oner<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>sostenuti <span class=\"_ _59\"> </span>per <span class=\"_ _44\"> </span>lo<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>sviluppo <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>progra<span class=\"_ _0\"></span>mmi <span class=\"_ _44\"> </span>intern<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>ammortizzati <span class=\"_ _58\"> </span>in <span class=\"_ _59\"> </span>fun<span class=\"_ _0\"></span>zione <span class=\"_ _58\"> </span>dei <span class=\"_ _59\"> </span>rispetti<span class=\"_ _0\"></span>vi <span class=\"_ _59\"> </span>periodi <span class=\"_ _58\"> </span>di <span class=\"_ _58\"> </span>utilit\u00e0, <span class=\"_ _59\"> </span>l\u2019inc<span class=\"_ _0\"></span>remento <span class=\"_ _59\"> </span>dell\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _59\"> </span>\u00e8 <span class=\"_ _58\"> </span>riconducibi<span class=\"_ _0\"></span>le<span class=\"_ _254\"> </span>essenzialmente a<span class=\"_ _0\"></span>ll\u2019effetto p<span class=\"_ _0\"></span>erimetro per euro<span class=\"_ _0\"></span> 108 migliaia.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-762": {
   "value": "NOTA 1. Avviamento L\u2019avviamento r<span class=\"_ _0\"></span>isulta iscritt<span class=\"_ _0\"></span>o per euro 127.44<span class=\"_ _0\"></span>7 migliaia (euro <span class=\"_ _0\"></span>48.425 miglia<span class=\"_ _0\"></span>ia al 31 <span class=\"_ _0\"></span>dicembre 2022)<span class=\"_ _0\"></span>. Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Avviamento Saldo al 31.12.<span class=\"_ _0\"></span>2021<span class=\"_ _3\"></span> <span class=\"_ _197\"> </span>48.245  Movimento del periodo: <span class=\"_ _198\"> </span><span class=\"ff1\">  </span>Incrementi <span class=\"_ _18b\"> </span>-  Decrementi <span class=\"_ _199\"> </span>-  Riclassifiche e Svalutazioni <span class=\"_ _19a\"> </span>-  Variazione area di consolidamento <span class=\"_ _124\"> </span>-  Differenze cambio <span class=\"_ _19b\"> </span>-  Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _e9\"> </span>48.245  Movimento del periodo: <span class=\"_ _198\"> </span><span class=\"ff1\">  </span>Incrementi <span class=\"_ _18b\"> </span>79.202  Decrementi <span class=\"_ _199\"> </span>-  Riclassifiche e Svalutazioni <span class=\"_ _19a\"> </span>-  Variazione area di consolidamento <span class=\"_ _124\"> </span>-  Differenze cambio <span class=\"_ _19b\"> </span>-  Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _8f\"> </span>127<span class=\"_ _0\"></span>.447  La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>espone <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>pag<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>eccedenz<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>rami <span class=\"_ _0\"></span>aziendali<span class=\"_ _0\"></span> e/o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i patrimoni <span class=\"_ _50\"> </span>netti  delle <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0  acquisite <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>uccessivam<span class=\"_ _0\"></span>ente <span class=\"_ _5b\"> </span>incor<span class=\"_ _0\"></span>porate.  Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span>cembre <span class=\"_ _50\"> </span>2022 <span class=\"_ _50\"> </span>l\u2019avviame<span class=\"_ _0\"></span>nto risultava <span class=\"_ _5a\"> </span>alloc<span class=\"_ _0\"></span>ato <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>unit\u00e0 <span class=\"_ _5a\"> </span>generat<span class=\"_ _0\"></span>rici <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>flussi <span class=\"_ _5a\"> </span>fina<span class=\"_ _0\"></span>nziari <span class=\"_ _5a\"> </span>(CGU) <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>setto<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>Distribuzi<span class=\"_ _0\"></span>one <span class=\"_ _54\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>base <span class=\"_ _5a\"> </span>all\u2019aera<span class=\"_ _0\"></span> geografica <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>apparten<span class=\"_ _0\"></span>enza. <span class=\"_ _5a\"> </span>I<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>particolare<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>l\u2019avviam<span class=\"_ _0\"></span>ento <span class=\"_ _5b\"> </span>risultava <span class=\"_ _5a\"> </span>allo<span class=\"_ _0\"></span>cato <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>CGU <span class=\"_ _5a\"> </span>Ita<span class=\"_ _0\"></span>lia <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5a\"> </span>26<span class=\"_ _0\"></span>.113 migliaia, alla CGU <span class=\"_ _3\"></span>Penisola Iberica per euro <span class=\"_ _3\"></span>12.668 migliaia ed <span class=\"_ _3\"></span>alla CGU Francia p<span class=\"_ _3\"></span>er euro <span class=\"_ _3\"></span>9.465 migliaia<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>A<span class=\"_ _0\"></span>l 31 dicembre <span class=\"_ _5b\"> </span>2023 <span class=\"_ _5b\"> </span>l\u2019<span class=\"_ _0\"></span>avviamen<span class=\"_ _0\"></span>to, <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>to<span class=\"_ _0\"></span>tale <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _50\"> </span>127.447 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _5a\"> </span>com<span class=\"_ _0\"></span>prensivo <span class=\"_ _5b\"> </span>dell\u2019effetto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>nuove acquisizioni sul <span class=\"_ _0\"></span>mercato fra<span class=\"_ _0\"></span>ncese, \u00e8 stato <span class=\"_ _0\"></span>interamente a<span class=\"_ _0\"></span>llocato al pi\u00f9 amp<span class=\"_ _0\"></span>io Gruppo di CGU Distr<span class=\"_ _0\"></span>ibuzione.<span class=\"_ _0\"></span> La voce Good<span class=\"_ _0\"></span>will al 31 dicemb<span class=\"_ _0\"></span>re 2023 si riferisc<span class=\"_ _0\"></span>e: -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>7<span class=\"_ _0\"></span>20 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Nuova <span class=\"_ _3c\"></span>Ba<span class=\"_ _0\"></span>nfrutta <span class=\"_ _3c\"></span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _3c\"></span>(societ\u00e0 <span class=\"_ _3c\"></span>incor<span class=\"_ _0\"></span>porata <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>Frut<span class=\"_ _0\"></span>tital <span class=\"_ _3c\"></span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>2017<span class=\"_ _0\"></span>): <span class=\"_ _3c\"></span>nello </span></span>specifico tale va<span class=\"_ _0\"></span>lore deriva princ<span class=\"_ _0\"></span>ipalmente dall\u2019a<span class=\"_ _0\"></span>cquisizione<span class=\"_ _0\"></span> di Ferfrutta S.r.l<span class=\"_ _0\"></span>.; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per euro 17<span class=\"_ _0\"></span>1 migliaia ad Az <span class=\"_ _0\"></span>France S.A.S;<span class=\"_ _0\"></span> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">alle <span class=\"_ _4\"></span>differ<span class=\"_ _0\"></span>enze <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>consolidamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>relative<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>quisizioni <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>Eurofrutas <span class=\"_ _3\"></span>S.A. <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>Nuo<span class=\"_ _0\"></span>va <span class=\"_ _3e\"></span>B<span class=\"_ _0\"></span>anfrutta <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>.r.l. </span></span>(societ\u00e0 <span class=\"_ _3c\"></span>fusa <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>incorpora<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>Frutt<span class=\"_ _0\"></span>ital <span class=\"_ _3c\"></span>S.r.l. <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>2017). <span class=\"_ _3c\"></span>L\u2019a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>prima <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>rif<span class=\"_ _0\"></span>erisce <span class=\"_ _3c\"></span>al<span class=\"_ _0\"></span> 50% <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>201<span class=\"_ _0\"></span>3 <span class=\"_ _4\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>av<span class=\"_ _0\"></span>ente <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>resid<span class=\"_ _0\"></span>uo <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre 2014 <span class=\"_ _4\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>1.<span class=\"_ _0\"></span>440 <span class=\"_ _3\"></span>migliaia, mentre la seconda, avv<span class=\"_ _0\"></span>enuta nel 20<span class=\"_ _0\"></span>10, presenta un <span class=\"_ _0\"></span>valore residuo<span class=\"_ _0\"></span> pari ad euro 1.37<span class=\"_ _0\"></span>5 migliaia<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _3c\"></span>euro <span class=\"_ _54\"></span>9.978 <span class=\"_ _3f\"></span>migliaia <span class=\"_ _3f\"></span>ad <span class=\"_ _3f\"></span>Hermanos<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Fern\u00e1nd<span class=\"_ _0\"></span>ez <span class=\"_ _3c\"></span>L\u00f3<span class=\"_ _0\"></span>pez <span class=\"_ _3c\"></span>S.A.:<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>tale <span class=\"_ _3f\"></span>valore <span class=\"_ _3f\"></span>deriva<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>all\u2019acquisizione <span class=\"_ _3f\"></span>del<span class=\"_ _254\"> </span></span></span>residuo <span class=\"_ _5b\"> </span>50% <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>vvenuta <span class=\"_ _5b\"> </span>nel <span class=\"_ _5b\"> </span>2017, <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>nche <span class=\"_ _5a\"> </span>includ<span class=\"_ _0\"></span>endo <span class=\"_ _5b\"> </span>quanto <span class=\"_ _5b\"> </span>iscritto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>ai <span class=\"_ _5b\"> </span>sensi <span class=\"_ _5a\"> </span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _5b\"> </span>3 <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>50%<span class=\"_ _254\"> </span>acquisito in prec<span class=\"_ _0\"></span>edenza;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per euro 1.992 migliaia a Galand<span class=\"_ _0\"></span>i S.p.A.: tale valore deriva dall\u2019acquisizione del resid<span class=\"_ _0\"></span>uo 50% avvenuta<span class=\"_ _254\"> </span></span></span>nel 2017, anc<span class=\"_ _0\"></span>he includendo qua<span class=\"_ _0\"></span>nto iscritto ai<span class=\"_ _0\"></span> sensi dell\u2019IFRS 3 p<span class=\"_ _0\"></span>er il 50% acqu<span class=\"_ _0\"></span>isito in prec<span class=\"_ _0\"></span>edenza;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>17<span class=\"_ _0\"></span>.300 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>Frutt<span class=\"_ _0\"></span>ital <span class=\"_ _5b\"> </span>Firenze <span class=\"_ _5b\"> </span>S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _5b\"> </span>(ora<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>fus<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Fruttital <span class=\"_ _5b\"> </span>S<span class=\"_ _0\"></span>.r.l.): <span class=\"_ _5b\"> </span>tale <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5b\"> </span>deriva<span class=\"_ _254\"> </span></span></span>dall\u2019ac<span class=\"_ _0\"></span>quisizione  del <span class=\"_ _3d\"> </span>res<span class=\"_ _0\"></span>iduo<span class=\"_ _0\"></span>  50% <span class=\"_ _3d\"> </span>avv<span class=\"_ _0\"></span>enuta <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>2017, <span class=\"_ _3d\"> </span>anche<span class=\"_ _0\"></span>  include<span class=\"_ _0\"></span>ndo <span class=\"_ _3d\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>iscritto  a<span class=\"_ _0\"></span>i  se<span class=\"_ _0\"></span>nsi<span class=\"_ _254\"> </span>dell\u2019IFRS 3 pe<span class=\"_ _0\"></span>r il 50% acqui<span class=\"_ _0\"></span>sito in precedenz<span class=\"_ _0\"></span>a;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>1.250 <span class=\"_ _55\"> </span>migliai<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>relativi <span class=\"_ _55\"> </span>all\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _55\"> </span>2019 <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>Sevimpor <span class=\"_ _55\"> </span>S.L. <span class=\"_ _55\"> </span>(ora <span class=\"_ _55\"> </span>fusa <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>Herma<span class=\"_ _0\"></span>nos<span class=\"_ _254\"> </span></span></span>Fern\u00e1ndez L\u00f3<span class=\"_ _0\"></span>pez S.A.);<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per euro 9.<span class=\"_ _0\"></span>294 migliaia r<span class=\"_ _0\"></span>elativi all\u2019acquisiz<span class=\"_ _0\"></span>ione 2019 de<span class=\"_ _0\"></span>l Gruppo Frutt<span class=\"_ _0\"></span>ica;<span class=\"_ _254\"> </span></span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _50\"> </span>euro <span class=\"_ _50\"> </span>3.309<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>m<span class=\"_ _0\"></span>igliaia  relativi <span class=\"_ _50\"> </span>all\u2019acquisizi<span class=\"_ _0\"></span>one  2019 <span class=\"_ _5b\"> </span>di  Fruttital  Cagliari <span class=\"_ _5b\"> </span>S<span class=\"_ _0\"></span>.r.l. <span class=\"_ _50\"> </span>(ora  incorpora <span class=\"_ _50\"> </span>in<span class=\"_ _254\"> </span></span></span>Fruttital <span class=\"_ _0\"></span>S.r.l.): <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>deriva d<span class=\"_ _0\"></span>all\u2019acquis<span class=\"_ _0\"></span>izione del <span class=\"_ _0\"></span>resid<span class=\"_ _0\"></span>uo 7<span class=\"_ _0\"></span>5%, anc<span class=\"_ _0\"></span>he inc<span class=\"_ _0\"></span>ludendo <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>iscritto<span class=\"_ _254\"> </span>ai sensi dell\u2019<span class=\"_ _0\"></span>IFRS 3 per il 25% a<span class=\"_ _0\"></span>cquisito in <span class=\"_ _0\"></span>precedenza;<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _0\"></span>euro 1<span class=\"_ _0\"></span>.417 miglia<span class=\"_ _0\"></span>ia rela<span class=\"_ _0\"></span>tivi all\u2019<span class=\"_ _0\"></span>acquisizi<span class=\"_ _0\"></span>one nel <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span>del 50%<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> Moncada<span class=\"_ _0\"></span> Frut<span class=\"_ _0\"></span>ta S.r.l. <span class=\"_ _0\"></span>(ora <span class=\"_ _0\"></span>fusa <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span></span></span>Fruttital <span class=\"_ _55\"> </span>S<span class=\"_ _0\"></span>.r.l.), <span class=\"_ _55\"> </span>anche <span class=\"_ _55\"> </span>inc<span class=\"_ _0\"></span>ludendo <span class=\"_ _55\"> </span>quanto <span class=\"_ _56\"> </span>iscritto <span class=\"_ _55\"> </span>ai <span class=\"_ _55\"> </span>sensi <span class=\"_ _55\"> </span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _55\"> </span>3 <span class=\"_ _55\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>50% <span class=\"_ _55\"> </span>acquis<span class=\"_ _0\"></span>ito <span class=\"_ _55\"> </span>in<span class=\"_ _254\"> </span>precedenza.<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _5a\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>41.14<span class=\"_ _0\"></span>2 <span class=\"_ _5a\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>elativi <span class=\"_ _5a\"> </span>all\u2019ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _5b\"> </span>nel <span class=\"_ _5b\"> </span>2023 <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>93<span class=\"_ _0\"></span>,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>Bla<span class=\"_ _0\"></span>mpin, <span class=\"_ _5a\"> </span>societ\u00e0<span class=\"_ _254\"> </span></span></span>francese attiva <span class=\"_ _0\"></span>nell\u2019importa<span class=\"_ _0\"></span>zione e distrib<span class=\"_ _0\"></span>uzione di pro<span class=\"_ _0\"></span>dotti orto<span class=\"_ _0\"></span>frutticoli; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _3c\"></span>euro <span class=\"_ _54\"></span>37.220 <span class=\"_ _3c\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3f\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3c\"></span>all\u2019a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _3f\"></span>nel <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>100% <span class=\"_ _54\"></span>di <span class=\"_ _3c\"></span>Capexo <span class=\"_ _3f\"></span>S.<span class=\"_ _0\"></span>A., <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3f\"></span>franc<span class=\"_ _0\"></span>esi<span class=\"_ _254\"> </span></span></span>attive nell\u2019i<span class=\"_ _0\"></span>mportazione e d<span class=\"_ _0\"></span>istribuzione di prodott<span class=\"_ _0\"></span>i ortofrut<span class=\"_ _0\"></span>ticoli; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _0\"></span>euro 840<span class=\"_ _0\"></span> migl<span class=\"_ _0\"></span>iaia <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>all\u2019acquisiz<span class=\"_ _0\"></span>ione n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>2023 d<span class=\"_ _0\"></span>el 51% <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i I <span class=\"_ _0\"></span>Frutti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Gil S.r.l., <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>italia<span class=\"_ _0\"></span>na<span class=\"_ _254\"> </span></span></span>attiva nella di<span class=\"_ _0\"></span>stribuzione de<span class=\"_ _0\"></span>i frutti rossi.<span class=\"_ _254\"> </span>Con <span class=\"_ _44\"> </span>r<span class=\"_ _0\"></span>iferimento <span class=\"_ _59\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>mot<span class=\"_ _0\"></span>ivazioni <span class=\"_ _59\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>hanno <span class=\"_ _58\"> </span>portato<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>alla <span class=\"_ _59\"> </span>differ<span class=\"_ _0\"></span>ente <span class=\"_ _44\"> </span>a<span class=\"_ _0\"></span>llocazion<span class=\"_ _0\"></span>e <span class=\"_ _44\"> </span>e <span class=\"_ _59\"> </span>tenuta<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _44\"> </span>valori<span class=\"_ _254\"> </span>dell\u2019avviamento<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>si <span class=\"_ _3f\"></span>veda <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>commento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>t<span class=\"_ _0\"></span>est <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>impair<span class=\"_ _0\"></span>ment <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cui <span class=\"_ _3c\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>para<span class=\"_ _0\"></span>grafo <span class=\"_ _3c\"></span>\u201cI<span class=\"_ _0\"></span>mpairment <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>st\u201d <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>interno<span class=\"_ _254\"> </span>della sezione de<span class=\"_ _0\"></span>i criteri di v<span class=\"_ _0\"></span>alutazione. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-712": {
   "value": "NOTA 1. Avviamento L\u2019avviamento r<span class=\"_ _0\"></span>isulta iscritt<span class=\"_ _0\"></span>o per euro 127.44<span class=\"_ _0\"></span>7 migliaia (euro <span class=\"_ _0\"></span>48.425 miglia<span class=\"_ _0\"></span>ia al 31 <span class=\"_ _0\"></span>dicembre 2022)<span class=\"_ _0\"></span>. Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Avviamento Saldo al 31.12.<span class=\"_ _0\"></span>2021<span class=\"_ _3\"></span> <span class=\"_ _197\"> </span>48.245  Movimento del periodo: <span class=\"_ _198\"> </span><span class=\"ff1\">  </span>Incrementi <span class=\"_ _18b\"> </span>-  Decrementi <span class=\"_ _199\"> </span>-  Riclassifiche e Svalutazioni <span class=\"_ _19a\"> </span>-  Variazione area di consolidamento <span class=\"_ _124\"> </span>-  Differenze cambio <span class=\"_ _19b\"> </span>-  Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _e9\"> </span>48.245  Movimento del periodo: <span class=\"_ _198\"> </span><span class=\"ff1\">  </span>Incrementi <span class=\"_ _18b\"> </span>79.202  Decrementi <span class=\"_ _199\"> </span>-  Riclassifiche e Svalutazioni <span class=\"_ _19a\"> </span>-  Variazione area di consolidamento <span class=\"_ _124\"> </span>-  Differenze cambio <span class=\"_ _19b\"> </span>-  Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _8f\"> </span>127<span class=\"_ _0\"></span>.447  La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>espone <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>pag<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>eccedenz<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>rami <span class=\"_ _0\"></span>aziendali<span class=\"_ _0\"></span> e/o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i patrimoni <span class=\"_ _50\"> </span>netti  delle <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0  acquisite <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>s<span class=\"_ _0\"></span>uccessivam<span class=\"_ _0\"></span>ente <span class=\"_ _5b\"> </span>incor<span class=\"_ _0\"></span>porate.  Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span>cembre <span class=\"_ _50\"> </span>2022 <span class=\"_ _50\"> </span>l\u2019avviame<span class=\"_ _0\"></span>nto risultava <span class=\"_ _5a\"> </span>alloc<span class=\"_ _0\"></span>ato <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>unit\u00e0 <span class=\"_ _5a\"> </span>generat<span class=\"_ _0\"></span>rici <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>flussi <span class=\"_ _5a\"> </span>fina<span class=\"_ _0\"></span>nziari <span class=\"_ _5a\"> </span>(CGU) <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>setto<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>Distribuzi<span class=\"_ _0\"></span>one <span class=\"_ _54\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>base <span class=\"_ _5a\"> </span>all\u2019aera<span class=\"_ _0\"></span> geografica <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>apparten<span class=\"_ _0\"></span>enza. <span class=\"_ _5a\"> </span>I<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>particolare<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>l\u2019avviam<span class=\"_ _0\"></span>ento <span class=\"_ _5b\"> </span>risultava <span class=\"_ _5a\"> </span>allo<span class=\"_ _0\"></span>cato <span class=\"_ _5a\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>CGU <span class=\"_ _5a\"> </span>Ita<span class=\"_ _0\"></span>lia <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5a\"> </span>26<span class=\"_ _0\"></span>.113 migliaia, alla CGU <span class=\"_ _3\"></span>Penisola Iberica per euro <span class=\"_ _3\"></span>12.668 migliaia ed <span class=\"_ _3\"></span>alla CGU Francia p<span class=\"_ _3\"></span>er euro <span class=\"_ _3\"></span>9.465 migliaia<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>A<span class=\"_ _0\"></span>l 31 dicembre <span class=\"_ _5b\"> </span>2023 <span class=\"_ _5b\"> </span>l\u2019<span class=\"_ _0\"></span>avviamen<span class=\"_ _0\"></span>to, <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>un <span class=\"_ _5b\"> </span>to<span class=\"_ _0\"></span>tale <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _50\"> </span>127.447 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _5a\"> </span>com<span class=\"_ _0\"></span>prensivo <span class=\"_ _5b\"> </span>dell\u2019effetto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>delle <span class=\"_ _5b\"> </span>nuove acquisizioni sul <span class=\"_ _0\"></span>mercato fra<span class=\"_ _0\"></span>ncese, \u00e8 stato <span class=\"_ _0\"></span>interamente a<span class=\"_ _0\"></span>llocato al pi\u00f9 amp<span class=\"_ _0\"></span>io Gruppo di CGU Distr<span class=\"_ _0\"></span>ibuzione.<span class=\"_ _0\"></span> La voce Good<span class=\"_ _0\"></span>will al 31 dicemb<span class=\"_ _0\"></span>re 2023 si riferisc<span class=\"_ _0\"></span>e: -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>7<span class=\"_ _0\"></span>20 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Nuova <span class=\"_ _3c\"></span>Ba<span class=\"_ _0\"></span>nfrutta <span class=\"_ _3c\"></span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _3c\"></span>(societ\u00e0 <span class=\"_ _3c\"></span>incor<span class=\"_ _0\"></span>porata <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>Frut<span class=\"_ _0\"></span>tital <span class=\"_ _3c\"></span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>2017<span class=\"_ _0\"></span>): <span class=\"_ _3c\"></span>nello </span></span>specifico tale va<span class=\"_ _0\"></span>lore deriva princ<span class=\"_ _0\"></span>ipalmente dall\u2019a<span class=\"_ _0\"></span>cquisizione<span class=\"_ _0\"></span> di Ferfrutta S.r.l<span class=\"_ _0\"></span>.; -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per euro 17<span class=\"_ _0\"></span>1 migliaia ad Az <span class=\"_ _0\"></span>France S.A.S;<span class=\"_ _0\"></span> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">alle <span class=\"_ _4\"></span>differ<span class=\"_ _0\"></span>enze <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>consolidamento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>relative<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>quisizioni <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>Eurofrutas <span class=\"_ _3\"></span>S.A. <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>Nuo<span class=\"_ _0\"></span>va <span class=\"_ _3e\"></span>B<span class=\"_ _0\"></span>anfrutta <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>.r.l. </span></span>(societ\u00e0 <span class=\"_ _3c\"></span>fusa <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>incorpora<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>Frutt<span class=\"_ _0\"></span>ital <span class=\"_ _3c\"></span>S.r.l. <span class=\"_ _3c\"></span>nel <span class=\"_ _3f\"></span>2017). <span class=\"_ _3c\"></span>L\u2019a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>prima <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>rif<span class=\"_ _0\"></span>erisce <span class=\"_ _3c\"></span>al<span class=\"_ _0\"></span> 50% <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>201<span class=\"_ _0\"></span>3 <span class=\"_ _4\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>av<span class=\"_ _0\"></span>ente <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>resid<span class=\"_ _0\"></span>uo <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre 2014 <span class=\"_ _4\"></span>pari <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>1.<span class=\"_ _0\"></span>440 <span class=\"_ _3\"></span>migliaia, mentre la seconda, avv<span class=\"_ _0\"></span>enuta nel 20<span class=\"_ _0\"></span>10, presenta un <span class=\"_ _0\"></span>valore residuo<span class=\"_ _0\"></span> pari ad euro 1.37<span class=\"_ _0\"></span>5 migliaia<span class=\"_ _254\"> </span>; <div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs56a\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _3c\"></span>euro <span class=\"_ _54\"></span>9.978 <span class=\"_ _3f\"></span>migliaia <span class=\"_ _3f\"></span>ad <span class=\"_ _3f\"></span>Hermanos<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Fern\u00e1nd<span class=\"_ _0\"></span>ez <span class=\"_ _3c\"></span>L\u00f3<span class=\"_ _0\"></span>pez <span class=\"_ _3c\"></span>S.A.:<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>tale <span class=\"_ _3f\"></span>valore <span class=\"_ _3f\"></span>deriva<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>all\u2019acquisizione <span class=\"_ _3f\"></span>del<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs56b\">residuo <span class=\"_ _5b\"> </span>50% <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>vvenuta <span class=\"_ _5b\"> </span>nel <span class=\"_ _5b\"> </span>2017, <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>nche <span class=\"_ _5a\"> </span>includ<span class=\"_ _0\"></span>endo <span class=\"_ _5b\"> </span>quanto <span class=\"_ _5b\"> </span>iscritto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>ai <span class=\"_ _5b\"> </span>sensi <span class=\"_ _5a\"> </span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _5b\"> </span>3 <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>50%<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs56c\">acquisito in prec<span class=\"_ _0\"></span>edenza;<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs56d\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per euro 1.992 migliaia a Galand<span class=\"_ _0\"></span>i S.p.A.: tale valore deriva dall\u2019acquisizione del resid<span class=\"_ _0\"></span>uo 50% avvenuta<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs56e\">nel 2017, anc<span class=\"_ _0\"></span>he includendo qua<span class=\"_ _0\"></span>nto iscritto ai<span class=\"_ _0\"></span> sensi dell\u2019IFRS 3 p<span class=\"_ _0\"></span>er il 50% acqu<span class=\"_ _0\"></span>isito in prec<span class=\"_ _0\"></span>edenza;<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs56f\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>17<span class=\"_ _0\"></span>.300 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>Frutt<span class=\"_ _0\"></span>ital <span class=\"_ _5b\"> </span>Firenze <span class=\"_ _5b\"> </span>S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _5b\"> </span>(ora<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>fus<span class=\"_ _0\"></span>a <span class=\"_ _5a\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Fruttital <span class=\"_ _5b\"> </span>S<span class=\"_ _0\"></span>.r.l.): <span class=\"_ _5b\"> </span>tale <span class=\"_ _5b\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5b\"> </span>deriva<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs570\">dall\u2019ac<span class=\"_ _0\"></span>quisizione  del <span class=\"_ _3d\"> </span>res<span class=\"_ _0\"></span>iduo<span class=\"_ _0\"></span>  50% <span class=\"_ _3d\"> </span>avv<span class=\"_ _0\"></span>enuta <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>2017, <span class=\"_ _3d\"> </span>anche<span class=\"_ _0\"></span>  include<span class=\"_ _0\"></span>ndo <span class=\"_ _3d\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>iscritto  a<span class=\"_ _0\"></span>i  se<span class=\"_ _0\"></span>nsi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs571\">dell\u2019IFRS 3 pe<span class=\"_ _0\"></span>r il 50% acqui<span class=\"_ _0\"></span>sito in precedenz<span class=\"_ _0\"></span>a;<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs572\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>1.250 <span class=\"_ _55\"> </span>migliai<span class=\"_ _0\"></span>a <span class=\"_ _55\"> </span>relativi <span class=\"_ _55\"> </span>all\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _55\"> </span>2019 <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>Sevimpor <span class=\"_ _55\"> </span>S.L. <span class=\"_ _55\"> </span>(ora <span class=\"_ _55\"> </span>fusa <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>Herma<span class=\"_ _0\"></span>nos<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs573\">Fern\u00e1ndez L\u00f3<span class=\"_ _0\"></span>pez S.A.);<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs574\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per euro 9.<span class=\"_ _0\"></span>294 migliaia r<span class=\"_ _0\"></span>elativi all\u2019acquisiz<span class=\"_ _0\"></span>ione 2019 de<span class=\"_ _0\"></span>l Gruppo Frutt<span class=\"_ _0\"></span>ica;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs575\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _50\"> </span>euro <span class=\"_ _50\"> </span>3.309<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>m<span class=\"_ _0\"></span>igliaia  relativi <span class=\"_ _50\"> </span>all\u2019acquisizi<span class=\"_ _0\"></span>one  2019 <span class=\"_ _5b\"> </span>di  Fruttital  Cagliari <span class=\"_ _5b\"> </span>S<span class=\"_ _0\"></span>.r.l. <span class=\"_ _50\"> </span>(ora  incorpora <span class=\"_ _50\"> </span>in<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs576\">Fruttital <span class=\"_ _0\"></span>S.r.l.): <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>deriva d<span class=\"_ _0\"></span>all\u2019acquis<span class=\"_ _0\"></span>izione del <span class=\"_ _0\"></span>resid<span class=\"_ _0\"></span>uo 7<span class=\"_ _0\"></span>5%, anc<span class=\"_ _0\"></span>he inc<span class=\"_ _0\"></span>ludendo <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>iscritto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs577\">ai sensi dell\u2019<span class=\"_ _0\"></span>IFRS 3 per il 25% a<span class=\"_ _0\"></span>cquisito in <span class=\"_ _0\"></span>precedenza;<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs578\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _0\"></span>euro 1<span class=\"_ _0\"></span>.417 miglia<span class=\"_ _0\"></span>ia rela<span class=\"_ _0\"></span>tivi all\u2019<span class=\"_ _0\"></span>acquisizi<span class=\"_ _0\"></span>one nel <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span>del 50%<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> Moncada<span class=\"_ _0\"></span> Frut<span class=\"_ _0\"></span>ta S.r.l. <span class=\"_ _0\"></span>(ora <span class=\"_ _0\"></span>fusa <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs579\">Fruttital <span class=\"_ _55\"> </span>S<span class=\"_ _0\"></span>.r.l.), <span class=\"_ _55\"> </span>anche <span class=\"_ _55\"> </span>inc<span class=\"_ _0\"></span>ludendo <span class=\"_ _55\"> </span>quanto <span class=\"_ _56\"> </span>iscritto <span class=\"_ _55\"> </span>ai <span class=\"_ _55\"> </span>sensi <span class=\"_ _55\"> </span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _55\"> </span>3 <span class=\"_ _55\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>50% <span class=\"_ _55\"> </span>acquis<span class=\"_ _0\"></span>ito <span class=\"_ _55\"> </span>in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs57a\">precedenza.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs57b\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _5a\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>41.14<span class=\"_ _0\"></span>2 <span class=\"_ _5a\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>elativi <span class=\"_ _5a\"> </span>all\u2019ac<span class=\"_ _0\"></span>quisizione <span class=\"_ _5b\"> </span>nel <span class=\"_ _5b\"> </span>2023 <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>93<span class=\"_ _0\"></span>,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>Bla<span class=\"_ _0\"></span>mpin, <span class=\"_ _5a\"> </span>societ\u00e0<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs57c\">francese attiva <span class=\"_ _0\"></span>nell\u2019importa<span class=\"_ _0\"></span>zione e distrib<span class=\"_ _0\"></span>uzione di pro<span class=\"_ _0\"></span>dotti orto<span class=\"_ _0\"></span>frutticoli;  </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs57d\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _3c\"></span>euro <span class=\"_ _54\"></span>37.220 <span class=\"_ _3c\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3f\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3c\"></span>all\u2019a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _3f\"></span>nel <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>100% <span class=\"_ _54\"></span>di <span class=\"_ _3c\"></span>Capexo <span class=\"_ _3f\"></span>S.<span class=\"_ _0\"></span>A., <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3f\"></span>franc<span class=\"_ _0\"></span>esi<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs57e\">attive nell\u2019i<span class=\"_ _0\"></span>mportazione e d<span class=\"_ _0\"></span>istribuzione di prodott<span class=\"_ _0\"></span>i ortofrut<span class=\"_ _0\"></span>ticoli;  </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs57f\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">per <span class=\"_ _0\"></span>euro 840<span class=\"_ _0\"></span> migl<span class=\"_ _0\"></span>iaia <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>all\u2019acquisiz<span class=\"_ _0\"></span>ione n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>2023 d<span class=\"_ _0\"></span>el 51% <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i I <span class=\"_ _0\"></span>Frutti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Gil S.r.l., <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>italia<span class=\"_ _0\"></span>na<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs580\">attiva nella di<span class=\"_ _0\"></span>stribuzione de<span class=\"_ _0\"></span>i frutti rossi.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs581\">Con <span class=\"_ _44\"> </span>r<span class=\"_ _0\"></span>iferimento <span class=\"_ _59\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>mot<span class=\"_ _0\"></span>ivazioni <span class=\"_ _59\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>hanno <span class=\"_ _58\"> </span>portato<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>alla <span class=\"_ _59\"> </span>differ<span class=\"_ _0\"></span>ente <span class=\"_ _44\"> </span>a<span class=\"_ _0\"></span>llocazion<span class=\"_ _0\"></span>e <span class=\"_ _44\"> </span>e <span class=\"_ _59\"> </span>tenuta<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _44\"> </span>valori<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs582\">dell\u2019avviamento<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>si <span class=\"_ _3f\"></span>veda <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>commento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>t<span class=\"_ _0\"></span>est <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>impair<span class=\"_ _0\"></span>ment <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cui <span class=\"_ _3c\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>para<span class=\"_ _0\"></span>grafo <span class=\"_ _3c\"></span>\u201cI<span class=\"_ _0\"></span>mpairment <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>st\u201d <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>interno<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs583\">della sezione de<span class=\"_ _0\"></span>i criteri di v<span class=\"_ _0\"></span>alutazione. <span class=\"_ _0\"></span> </div>NOTA 2. Attivit<span class=\"_ _3\"></span>\u00e0 immateriali diverse dall\u2019<span class=\"_ _3\"></span>avviamento Valori in migliaia \u20ac Diritti di brevetto industr.le e di utilizzaz.ne opere ingegno<span class=\"_ _254\"> </span>Concessioni, licenze, marchi e diritti simili Immobilizzazioni in corso e acconti Altre <span class=\"_ _132\"> </span>Totale Costo storico <span class=\"_ _14a\"> </span>3.9<span class=\"_ _0\"></span>14  <span class=\"_ _19c\"> </span>11.530  <span class=\"_ _16d\"> </span>5.<span class=\"_ _0\"></span>615  <span class=\"_ _35\"> </span>898  <span class=\"_ _10e\"> </span>21<span class=\"_ _0\"></span>.958  F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>3.288) <span class=\"_ _27\"> </span>(8<span class=\"_ _0\"></span>.792) <span class=\"_ _f8\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>56) <span class=\"_ _16c\"> </span>(<span class=\"_ _0\"></span>12.936)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2021<span class=\"_ _3\"></span> <span class=\"_ _e8\"> </span>626<span class=\"_ _0\"></span>  <span class=\"_ _150\"> </span>2.7<span class=\"_ _0\"></span>39  <span class=\"_ _c4\"> </span>5.6<span class=\"_ _0\"></span>15  <span class=\"_ _35\"> </span>42  <span class=\"_ _ab\"> </span>9.022  Movimento del periodo: <span class=\"_ _19d\"> </span><span class=\"ff1\">  <span class=\"_ _1d\"> </span>  <span class=\"_ _a1\"> </span>  <span class=\"_ _7c\"> </span>  <span class=\"_ _e4\"> </span>  </span>Incrementi <span class=\"_ _d0\"> </span>2.22<span class=\"_ _0\"></span>1  <span class=\"_ _c8\"> </span>421 <span class=\"_ _0\"></span> <span class=\"_ _e0\"> </span>86  <span class=\"_ _186\"> </span>24  <span class=\"_ _f5\"> </span>2.752<span class=\"_ _0\"></span>  Decrementi -costo storico <span class=\"_ _16\"> </span>(1.068) <span class=\"_ _19e\"> </span>(91) <span class=\"_ _151\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>(1.158) Decrementi -fondo amm.to <span class=\"_ _6f\"> </span>1.068  <span class=\"_ _19f\"> </span>60  <span class=\"_ _18\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>1.128  Riclassifiche -costo storico <span class=\"_ _154\"> </span>5.258  <span class=\"_ _19f\"> </span>352  <span class=\"_ _a0\"> </span>(5.535) <span class=\"_ _15c\"> </span>2  <span class=\"_ _180\"> </span>77  Riclassifiche -fondo ammortamento <span class=\"_ _156\"> </span>-  <span class=\"_ _9e\"> </span>-  <span class=\"_ _e3\"> </span>-  <span class=\"_ _25\"> </span>-  <span class=\"_ _75\"> </span>-  Variazione area di consolidamento - costo storico -  <span class=\"_ _1a0\"> </span>(1) <span class=\"_ _150\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>(1) Variazione area di consolidamento - fondo amm.to -  <span class=\"_ _1a0\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>-  Ammortamenti <span class=\"_ _15f\"> </span>(1.257) <span class=\"_ _a2\"> </span>(517) <span class=\"_ _19e\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _be\"> </span>(25) <span class=\"_ _104\"> </span>(1.799) Costo storico <span class=\"_ _14a\"> </span>1<span class=\"_ _0\"></span>0.325  <span class=\"_ _13d\"> </span>12.<span class=\"_ _0\"></span>211  <span class=\"_ _1c\"> </span>16<span class=\"_ _0\"></span>7  <span class=\"_ _160\"> </span>924<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>23.627  F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>3.478) <span class=\"_ _71\"> </span>(<span class=\"_ _0\"></span>9.249) <span class=\"_ _c0\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>81) <span class=\"_ _132\"> </span>(13.607)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _1a1\"> </span>6.<span class=\"_ _0\"></span>848  <span class=\"_ _ac\"> </span>2.962  <span class=\"_ _9c\"> </span>167  <span class=\"_ _d4\"> </span>43  <span class=\"_ _ff\"> </span>10<span class=\"_ _0\"></span>.020 alori in migliaia \u20ac Diritti di brevetto industr.le e di utilizzaz.ne opere ingegno<span class=\"_ _254\"> </span>Concessioni, licenze, marchi e diritti simili Immobilizzazioni in corso e acconti Altre <span class=\"_ _132\"> </span>Totale Costo storico <span class=\"_ _14a\"> </span>1<span class=\"_ _0\"></span>0.325  <span class=\"_ _13d\"> </span>12.<span class=\"_ _0\"></span>211  <span class=\"_ _1c\"> </span>16<span class=\"_ _0\"></span>7  <span class=\"_ _160\"> </span>924<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>23.627  F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>3.478) <span class=\"_ _71\"> </span>(<span class=\"_ _0\"></span>9.249) <span class=\"_ _c0\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>81) <span class=\"_ _132\"> </span>(13.607)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _1a1\"> </span>6.<span class=\"_ _0\"></span>848  <span class=\"_ _ac\"> </span>2.962  <span class=\"_ _9c\"> </span>167  <span class=\"_ _d4\"> </span>43  <span class=\"_ _ff\"> </span>10<span class=\"_ _0\"></span>.020  Movimento del periodo: <span class=\"_ _19d\"> </span><span class=\"ff1\">  <span class=\"_ _1d\"> </span>  <span class=\"_ _a1\"> </span>  <span class=\"_ _7c\"> </span>  <span class=\"_ _e4\"> </span>  </span>Incrementi <span class=\"_ _d0\"> </span>1.334<span class=\"_ _0\"></span>  <span class=\"_ _1a2\"> </span>134  <span class=\"_ _14e\"> </span>210  <span class=\"_ _66\"> </span>9  <span class=\"_ _180\"> </span>1.687  Decrementi -costo storico <span class=\"_ _16\"> </span>-  <span class=\"_ _d7\"> </span>(204)<span class=\"_ _0\"></span> <span class=\"_ _ed\"> </span>-  <span class=\"_ _25\"> </span>-  <span class=\"_ _75\"> </span>(204) Decrementi -fondo amm.to <span class=\"_ _6f\"> </span>-  <span class=\"_ _1a0\"> </span>204  <span class=\"_ _1a3\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>204  Riclassifiche -costo storico <span class=\"_ _154\"> </span>(6) <span class=\"_ _187\"> </span>175  <span class=\"_ _19f\"> </span>(18) <span class=\"_ _1a4\"> </span>(14) <span class=\"_ _f7\"> </span>137 Riclassifiche -fondo ammortamento <span class=\"_ _156\"> </span>9  <span class=\"_ _1a4\"> </span>-  <span class=\"_ _e3\"> </span>-  <span class=\"_ _25\"> </span>14  <span class=\"_ _48\"> </span>24  Variazione area di consolidamento - costo storico 71  <span class=\"_ _8b\"> </span>350  <span class=\"_ _1a5\"> </span>-  <span class=\"_ _be\"> </span>110  <span class=\"_ _10a\"> </span>531  Variazione area di consolidamento - fondo amm.to (62) <span class=\"_ _2a\"> </span>(270) <span class=\"_ _14d\"> </span>-  <span class=\"_ _be\"> </span>(2) <span class=\"_ _42\"> </span>(334) Ammortamenti <span class=\"_ _15f\"> </span>(1.001) <span class=\"_ _16\"> </span>(615)<span class=\"_ _0\"></span> <span class=\"_ _163\"> </span>-  <span class=\"_ _be\"> </span>(<span class=\"_ _0\"></span>15) <span class=\"_ _f7\"> </span>(1.631)<span class=\"_ _0\"></span> Costo storico <span class=\"_ _14a\"> </span>1<span class=\"_ _0\"></span>1.723  <span class=\"_ _ec\"> </span>12.667  <span class=\"_ _fd\"> </span>359  <span class=\"_ _173\"> </span>1.0<span class=\"_ _0\"></span>29  <span class=\"_ _1a6\"> </span>25.778  F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>4.532) <span class=\"_ _128\"> </span>(9.930) <span class=\"_ _41\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>84) <span class=\"_ _a3\"> </span>(15.345)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _1a1\"> </span>7.192  <span class=\"_ _a0\"> </span>2.737  <span class=\"_ _72\"> </span>359  <span class=\"_ _173\"> </span>145  <span class=\"_ _103\"> </span>10<span class=\"_ _0\"></span>.433  Nell\u2019esercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>immateriali <span class=\"_ _3f\"></span>dive<span class=\"_ _0\"></span>rse <span class=\"_ _3c\"></span>dall\u2019<span class=\"_ _0\"></span>avviamento <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>increm<span class=\"_ _0\"></span>entate <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>413 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span> per <span class=\"_ _50\"> </span>effetto <span class=\"_ _50\"> </span>principalm<span class=\"_ _0\"></span>ente  di <span class=\"_ _5b\"> </span>investi<span class=\"_ _0\"></span>menti <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>euro  1.687 <span class=\"_ _5b\"> </span>migl<span class=\"_ _0\"></span>iaia, <span class=\"_ _50\"> </span>variazion<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>perimetro  per <span class=\"_ _5b\"> </span>euro  197 migliaia,  riclassi<span class=\"_ _0\"></span>fiche  per  euro  160  migliaia,  parzial<span class=\"_ _0\"></span>mente  compensate  da  am<span class=\"_ _0\"></span>mortamenti  per  euro  1.63<span class=\"_ _0\"></span>1 migliaia. Si <span class=\"_ _0\"></span>segnala c<span class=\"_ _0\"></span>he n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>esame <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>verificate <span class=\"_ _0\"></span>variaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione della<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ita uti<span class=\"_ _0\"></span>le delle attivit\u00e0 immateriali <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>verse <span class=\"_ _3\"></span>dall\u2019avv<span class=\"_ _0\"></span>iamento, nella scelta <span class=\"_ _3\"></span>del metodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ammo<span class=\"_ _0\"></span>rtamento, n\u00e9 che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>stati individuati  indicatori  endogeni  ed  esogeni  che  diano  un\u2019indicazione  che  le  immobilizzazion<span class=\"_ _0\"></span>i  immateriali possano aver s<span class=\"_ _0\"></span>ubito una rid<span class=\"_ _0\"></span>uzione di valore.<span class=\"_ _254\"> </span>  Non <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>segnala<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _54\"></span>immaterial<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>divers<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>dall\u2019avviamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>riclassif<span class=\"_ _0\"></span>icate <span class=\"_ _54\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>\u201cAttivit\u00e0 <span class=\"_ _54\"></span>poss<span class=\"_ _0\"></span>edute <span class=\"_ _54\"></span>per <span class=\"_ _5a\"> </span>la vendita\u201d. <span class=\"_ _0\"></span> Diritti brevett<span class=\"_ _0\"></span>o industri<span class=\"_ _0\"></span>ale e di utilizzazi<span class=\"_ _0\"></span>one op<span class=\"_ _0\"></span>ere dell\u2019ingeg<span class=\"_ _0\"></span>no La <span class=\"_ _3c\"></span>posta <span class=\"_ _3f\"></span>espone <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3c\"></span>soste<span class=\"_ _0\"></span>nuti <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>fronte <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _3c\"></span>program<span class=\"_ _0\"></span>mi <span class=\"_ _3c\"></span>softwar<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>licenze <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>cui <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3f\"></span>dotato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Gruppo; <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> variazione d<span class=\"_ _0\"></span>i euro 344<span class=\"_ _0\"></span> migliaia \u00e8 d<span class=\"_ _0\"></span>ovuta pri<span class=\"_ _0\"></span>ncipalmente ad i<span class=\"_ _0\"></span>nvestimenti <span class=\"_ _0\"></span>per euro 1<span class=\"_ _0\"></span>.334 migliaia <span class=\"_ _0\"></span>parzialment<span class=\"_ _0\"></span>e compensata da a<span class=\"_ _0\"></span>mmortamen<span class=\"_ _0\"></span>ti per euro 1.001 m<span class=\"_ _0\"></span>igliaia. Concessioni, l<span class=\"_ _0\"></span>icenze e mar<span class=\"_ _0\"></span>chi Questa linea di<span class=\"_ _0\"></span> conto espo<span class=\"_ _0\"></span>ne essenzialme<span class=\"_ _0\"></span>nte quanto pa<span class=\"_ _0\"></span>gato a titolo<span class=\"_ _0\"></span> di concessione <span class=\"_ _0\"></span>per l\u2019esercizio d<span class=\"_ _0\"></span>elle attivit\u00e0 commerciali<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>(magazzin<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>osti <span class=\"_ _4\"></span>vendita) <span class=\"_ _3\"></span>ubicati <span class=\"_ _3\"></span>all\u2019inte<span class=\"_ _0\"></span>rno <span class=\"_ _4\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>mercati <span class=\"_ _3\"></span>generali, <span class=\"_ _3\"></span>ammortiz<span class=\"_ _0\"></span>zate <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella durata <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>conc<span class=\"_ _0\"></span>essione <span class=\"_ _3c\"></span>ste<span class=\"_ _0\"></span>ssa, <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>spese <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>l\u2019ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>progra<span class=\"_ _0\"></span>mmi <span class=\"_ _3f\"></span>software <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>lic<span class=\"_ _0\"></span>enza <span class=\"_ _3c\"></span>d\u2019us<span class=\"_ _0\"></span>o, <span class=\"_ _3c\"></span>ammort<span class=\"_ _0\"></span>izzati mediamente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>lungo <span class=\"_ _5a\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>peri<span class=\"_ _0\"></span>odo <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>tr<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>anni<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>i <span class=\"_ _5a\"> </span>marc<span class=\"_ _0\"></span>hi <span class=\"_ _5a\"> </span>com<span class=\"_ _0\"></span>merciali, <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>mmortizzati<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>su <span class=\"_ _5a\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>arco <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>10<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>nni. <span class=\"_ _5a\"> </span>La variazione in <span class=\"_ _4\"></span>diminuz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>225 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3\"></span>riflette principalmente gli <span class=\"_ _4\"></span>ammorta<span class=\"_ _0\"></span>menti <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>61<span class=\"_ _0\"></span>5 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia, parzialmente compensata da investimenti per <span class=\"_ _3\"></span>euro 421 mi<span class=\"_ _3\"></span>gliaia, riclassifiche per <span class=\"_ _3\"></span>euro 175 migliaia, <span class=\"_ _3\"></span>incrementi<span class=\"_ _0\"></span> per euro 134 m<span class=\"_ _0\"></span>igliaia ed effe<span class=\"_ _0\"></span>tto perimetro p<span class=\"_ _0\"></span>er euro 80 migliaia.<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs331\">Immobilizzazio<span class=\"_ _0\"></span>ni in cors<span class=\"_ _0\"></span>o e acconti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs332\">La <span class=\"_ _54\"></span>posta <span class=\"_ _54\"></span>riflett<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>gli <span class=\"_ _54\"></span>investimen<span class=\"_ _0\"></span>ti <span class=\"_ _3f\"></span>ef<span class=\"_ _0\"></span>fettuati <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>corso <span class=\"_ _5a\"> </span>d\u2019anno <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>ancora <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>perativi <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>chiusura <span class=\"_ _54\"></span>del<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs333\">periodo per euro<span class=\"_ _0\"></span> 210 miglia<span class=\"_ _0\"></span>ia.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1a5\">Altre immobil<span class=\"_ _0\"></span>izzazioni i<span class=\"_ _0\"></span>mmaterial<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e5\">Trattasi <span class=\"_ _44\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>categoria <span class=\"_ _59\"> </span>residua<span class=\"_ _0\"></span>le <span class=\"_ _44\"> </span>comprendente <span class=\"_ _59\"> </span>oner<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>sostenuti <span class=\"_ _59\"> </span>per <span class=\"_ _44\"> </span>lo<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>sviluppo <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>progra<span class=\"_ _0\"></span>mmi <span class=\"_ _44\"> </span>intern<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e6\">ammortizzati <span class=\"_ _58\"> </span>in <span class=\"_ _59\"> </span>fun<span class=\"_ _0\"></span>zione <span class=\"_ _58\"> </span>dei <span class=\"_ _59\"> </span>rispetti<span class=\"_ _0\"></span>vi <span class=\"_ _59\"> </span>periodi <span class=\"_ _58\"> </span>di <span class=\"_ _58\"> </span>utilit\u00e0, <span class=\"_ _59\"> </span>l\u2019inc<span class=\"_ _0\"></span>remento <span class=\"_ _59\"> </span>dell\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _59\"> </span>\u00e8 <span class=\"_ _58\"> </span>riconducibi<span class=\"_ _0\"></span>le<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e7\">essenzialmente a<span class=\"_ _0\"></span>ll\u2019effetto p<span class=\"_ _0\"></span>erimetro per euro<span class=\"_ _0\"></span> 108 migliaia.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-763": {
   "value": "NOTA 2. Attivit<span class=\"_ _3\"></span>\u00e0 immateriali diverse dall\u2019<span class=\"_ _3\"></span>avviamento Valori in migliaia \u20ac Diritti di brevetto industr.le e di utilizzaz.ne opere ingegno<span class=\"_ _254\"> </span>Concessioni, licenze, marchi e diritti simili Immobilizzazioni in corso e acconti Altre <span class=\"_ _132\"> </span>Totale Costo storico <span class=\"_ _14a\"> </span>3.9<span class=\"_ _0\"></span>14  <span class=\"_ _19c\"> </span>11.530  <span class=\"_ _16d\"> </span>5.<span class=\"_ _0\"></span>615  <span class=\"_ _35\"> </span>898  <span class=\"_ _10e\"> </span>21<span class=\"_ _0\"></span>.958  F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>3.288) <span class=\"_ _27\"> </span>(8<span class=\"_ _0\"></span>.792) <span class=\"_ _f8\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>56) <span class=\"_ _16c\"> </span>(<span class=\"_ _0\"></span>12.936)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2021<span class=\"_ _3\"></span> <span class=\"_ _e8\"> </span>626<span class=\"_ _0\"></span>  <span class=\"_ _150\"> </span>2.7<span class=\"_ _0\"></span>39  <span class=\"_ _c4\"> </span>5.6<span class=\"_ _0\"></span>15  <span class=\"_ _35\"> </span>42  <span class=\"_ _ab\"> </span>9.022  Movimento del periodo: <span class=\"_ _19d\"> </span><span class=\"ff1\">  <span class=\"_ _1d\"> </span>  <span class=\"_ _a1\"> </span>  <span class=\"_ _7c\"> </span>  <span class=\"_ _e4\"> </span>  </span>Incrementi <span class=\"_ _d0\"> </span>2.22<span class=\"_ _0\"></span>1  <span class=\"_ _c8\"> </span>421 <span class=\"_ _0\"></span> <span class=\"_ _e0\"> </span>86  <span class=\"_ _186\"> </span>24  <span class=\"_ _f5\"> </span>2.752<span class=\"_ _0\"></span>  Decrementi -costo storico <span class=\"_ _16\"> </span>(1.068) <span class=\"_ _19e\"> </span>(91) <span class=\"_ _151\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>(1.158) Decrementi -fondo amm.to <span class=\"_ _6f\"> </span>1.068  <span class=\"_ _19f\"> </span>60  <span class=\"_ _18\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>1.128  Riclassifiche -costo storico <span class=\"_ _154\"> </span>5.258  <span class=\"_ _19f\"> </span>352  <span class=\"_ _a0\"> </span>(5.535) <span class=\"_ _15c\"> </span>2  <span class=\"_ _180\"> </span>77  Riclassifiche -fondo ammortamento <span class=\"_ _156\"> </span>-  <span class=\"_ _9e\"> </span>-  <span class=\"_ _e3\"> </span>-  <span class=\"_ _25\"> </span>-  <span class=\"_ _75\"> </span>-  Variazione area di consolidamento - costo storico -  <span class=\"_ _1a0\"> </span>(1) <span class=\"_ _150\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>(1) Variazione area di consolidamento - fondo amm.to -  <span class=\"_ _1a0\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>-  Ammortamenti <span class=\"_ _15f\"> </span>(1.257) <span class=\"_ _a2\"> </span>(517) <span class=\"_ _19e\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _be\"> </span>(25) <span class=\"_ _104\"> </span>(1.799) Costo storico <span class=\"_ _14a\"> </span>1<span class=\"_ _0\"></span>0.325  <span class=\"_ _13d\"> </span>12.<span class=\"_ _0\"></span>211  <span class=\"_ _1c\"> </span>16<span class=\"_ _0\"></span>7  <span class=\"_ _160\"> </span>924<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>23.627  F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>3.478) <span class=\"_ _71\"> </span>(<span class=\"_ _0\"></span>9.249) <span class=\"_ _c0\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>81) <span class=\"_ _132\"> </span>(13.607)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _1a1\"> </span>6.<span class=\"_ _0\"></span>848  <span class=\"_ _ac\"> </span>2.962  <span class=\"_ _9c\"> </span>167  <span class=\"_ _d4\"> </span>43  <span class=\"_ _ff\"> </span>10<span class=\"_ _0\"></span>.020 V<span class=\"_ _254\"> </span>alori in migliaia \u20ac Diritti di brevetto industr.le e di utilizzaz.ne opere ingegno<span class=\"_ _254\"> </span>Concessioni, licenze, marchi e diritti simili Immobilizzazioni in corso e acconti Altre <span class=\"_ _132\"> </span>Totale Costo storico <span class=\"_ _14a\"> </span>1<span class=\"_ _0\"></span>0.325  <span class=\"_ _13d\"> </span>12.<span class=\"_ _0\"></span>211  <span class=\"_ _1c\"> </span>16<span class=\"_ _0\"></span>7  <span class=\"_ _160\"> </span>924<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>23.627  F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>3.478) <span class=\"_ _71\"> </span>(<span class=\"_ _0\"></span>9.249) <span class=\"_ _c0\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>81) <span class=\"_ _132\"> </span>(13.607)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _1a1\"> </span>6.<span class=\"_ _0\"></span>848  <span class=\"_ _ac\"> </span>2.962  <span class=\"_ _9c\"> </span>167  <span class=\"_ _d4\"> </span>43  <span class=\"_ _ff\"> </span>10<span class=\"_ _0\"></span>.020  Movimento del periodo: <span class=\"_ _19d\"> </span><span class=\"ff1\">  <span class=\"_ _1d\"> </span>  <span class=\"_ _a1\"> </span>  <span class=\"_ _7c\"> </span>  <span class=\"_ _e4\"> </span>  </span>Incrementi <span class=\"_ _d0\"> </span>1.334<span class=\"_ _0\"></span>  <span class=\"_ _1a2\"> </span>134  <span class=\"_ _14e\"> </span>210  <span class=\"_ _66\"> </span>9  <span class=\"_ _180\"> </span>1.687  Decrementi -costo storico <span class=\"_ _16\"> </span>-  <span class=\"_ _d7\"> </span>(204)<span class=\"_ _0\"></span> <span class=\"_ _ed\"> </span>-  <span class=\"_ _25\"> </span>-  <span class=\"_ _75\"> </span>(204) Decrementi -fondo amm.to <span class=\"_ _6f\"> </span>-  <span class=\"_ _1a0\"> </span>204  <span class=\"_ _1a3\"> </span>-  <span class=\"_ _be\"> </span>-  <span class=\"_ _75\"> </span>204  Riclassifiche -costo storico <span class=\"_ _154\"> </span>(6) <span class=\"_ _187\"> </span>175  <span class=\"_ _19f\"> </span>(18) <span class=\"_ _1a4\"> </span>(14) <span class=\"_ _f7\"> </span>137 Riclassifiche -fondo ammortamento <span class=\"_ _156\"> </span>9  <span class=\"_ _1a4\"> </span>-  <span class=\"_ _e3\"> </span>-  <span class=\"_ _25\"> </span>14  <span class=\"_ _48\"> </span>24  Variazione area di consolidamento - costo storico 71  <span class=\"_ _8b\"> </span>350  <span class=\"_ _1a5\"> </span>-  <span class=\"_ _be\"> </span>110  <span class=\"_ _10a\"> </span>531  Variazione area di consolidamento - fondo amm.to (62) <span class=\"_ _2a\"> </span>(270) <span class=\"_ _14d\"> </span>-  <span class=\"_ _be\"> </span>(2) <span class=\"_ _42\"> </span>(334) Ammortamenti <span class=\"_ _15f\"> </span>(1.001) <span class=\"_ _16\"> </span>(615)<span class=\"_ _0\"></span> <span class=\"_ _163\"> </span>-  <span class=\"_ _be\"> </span>(<span class=\"_ _0\"></span>15) <span class=\"_ _f7\"> </span>(1.631)<span class=\"_ _0\"></span> Costo storico <span class=\"_ _14a\"> </span>1<span class=\"_ _0\"></span>1.723  <span class=\"_ _ec\"> </span>12.667  <span class=\"_ _fd\"> </span>359  <span class=\"_ _173\"> </span>1.0<span class=\"_ _0\"></span>29  <span class=\"_ _1a6\"> </span>25.778  F.do ammortamento <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>4.532) <span class=\"_ _128\"> </span>(9.930) <span class=\"_ _41\"> </span><span class=\"ff1\">-  <span class=\"_ _be\"> </span></span>(8<span class=\"_ _0\"></span>84) <span class=\"_ _a3\"> </span>(15.345)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _1a1\"> </span>7.192  <span class=\"_ _a0\"> </span>2.737  <span class=\"_ _72\"> </span>359  <span class=\"_ _173\"> </span>145  <span class=\"_ _103\"> </span>10<span class=\"_ _0\"></span>.433  Nell\u2019esercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>immateriali <span class=\"_ _3f\"></span>dive<span class=\"_ _0\"></span>rse <span class=\"_ _3c\"></span>dall\u2019<span class=\"_ _0\"></span>avviamento <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>increm<span class=\"_ _0\"></span>entate <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>413 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span> per <span class=\"_ _50\"> </span>effetto <span class=\"_ _50\"> </span>principalm<span class=\"_ _0\"></span>ente  di <span class=\"_ _5b\"> </span>investi<span class=\"_ _0\"></span>menti <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>euro  1.687 <span class=\"_ _5b\"> </span>migl<span class=\"_ _0\"></span>iaia, <span class=\"_ _50\"> </span>variazion<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>di <span class=\"_ _50\"> </span>perimetro  per <span class=\"_ _5b\"> </span>euro  197 migliaia,  riclassi<span class=\"_ _0\"></span>fiche  per  euro  160  migliaia,  parzial<span class=\"_ _0\"></span>mente  compensate  da  am<span class=\"_ _0\"></span>mortamenti  per  euro  1.63<span class=\"_ _0\"></span>1 migliaia. Si <span class=\"_ _0\"></span>segnala c<span class=\"_ _0\"></span>he n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>esame <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>verificate <span class=\"_ _0\"></span>variaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione della<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ita uti<span class=\"_ _0\"></span>le delle attivit\u00e0 immateriali <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>verse <span class=\"_ _3\"></span>dall\u2019avv<span class=\"_ _0\"></span>iamento, nella scelta <span class=\"_ _3\"></span>del metodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ammo<span class=\"_ _0\"></span>rtamento, n\u00e9 che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>stati individuati  indicatori  endogeni  ed  esogeni  che  diano  un\u2019indicazione  che  le  immobilizzazion<span class=\"_ _0\"></span>i  immateriali possano aver s<span class=\"_ _0\"></span>ubito una rid<span class=\"_ _0\"></span>uzione di valore.<span class=\"_ _254\"> </span>  Non <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>segnala<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _54\"></span>immaterial<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>divers<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>dall\u2019avviamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>riclassif<span class=\"_ _0\"></span>icate <span class=\"_ _54\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>\u201cAttivit\u00e0 <span class=\"_ _54\"></span>poss<span class=\"_ _0\"></span>edute <span class=\"_ _54\"></span>per <span class=\"_ _5a\"> </span>la vendita\u201d. <span class=\"_ _0\"></span> Diritti brevett<span class=\"_ _0\"></span>o industri<span class=\"_ _0\"></span>ale e di utilizzazi<span class=\"_ _0\"></span>one op<span class=\"_ _0\"></span>ere dell\u2019ingeg<span class=\"_ _0\"></span>no La <span class=\"_ _3c\"></span>posta <span class=\"_ _3f\"></span>espone <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3c\"></span>soste<span class=\"_ _0\"></span>nuti <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>fronte <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _3c\"></span>program<span class=\"_ _0\"></span>mi <span class=\"_ _3c\"></span>softwar<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>licenze <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>cui <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3f\"></span>dotato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Gruppo; <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> variazione d<span class=\"_ _0\"></span>i euro 344<span class=\"_ _0\"></span> migliaia \u00e8 d<span class=\"_ _0\"></span>ovuta pri<span class=\"_ _0\"></span>ncipalmente ad i<span class=\"_ _0\"></span>nvestimenti <span class=\"_ _0\"></span>per euro 1<span class=\"_ _0\"></span>.334 migliaia <span class=\"_ _0\"></span>parzialment<span class=\"_ _0\"></span>e compensata da a<span class=\"_ _0\"></span>mmortamen<span class=\"_ _0\"></span>ti per euro 1.001 m<span class=\"_ _0\"></span>igliaia. Concessioni, l<span class=\"_ _0\"></span>icenze e mar<span class=\"_ _0\"></span>chi Questa linea di<span class=\"_ _0\"></span> conto espo<span class=\"_ _0\"></span>ne essenzialme<span class=\"_ _0\"></span>nte quanto pa<span class=\"_ _0\"></span>gato a titolo<span class=\"_ _0\"></span> di concessione <span class=\"_ _0\"></span>per l\u2019esercizio d<span class=\"_ _0\"></span>elle attivit\u00e0 commerciali<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>(magazzin<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>osti <span class=\"_ _4\"></span>vendita) <span class=\"_ _3\"></span>ubicati <span class=\"_ _3\"></span>all\u2019inte<span class=\"_ _0\"></span>rno <span class=\"_ _4\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>mercati <span class=\"_ _3\"></span>generali, <span class=\"_ _3\"></span>ammortiz<span class=\"_ _0\"></span>zate <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella durata <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>conc<span class=\"_ _0\"></span>essione <span class=\"_ _3c\"></span>ste<span class=\"_ _0\"></span>ssa, <span class=\"_ _3c\"></span>le <span class=\"_ _3f\"></span>spese <span class=\"_ _3f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3c\"></span>l\u2019ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>progra<span class=\"_ _0\"></span>mmi <span class=\"_ _3f\"></span>software <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>lic<span class=\"_ _0\"></span>enza <span class=\"_ _3c\"></span>d\u2019us<span class=\"_ _0\"></span>o, <span class=\"_ _3c\"></span>ammort<span class=\"_ _0\"></span>izzati mediamente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>lungo <span class=\"_ _5a\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _5a\"> </span>peri<span class=\"_ _0\"></span>odo <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>tr<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>anni<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>i <span class=\"_ _5a\"> </span>marc<span class=\"_ _0\"></span>hi <span class=\"_ _5a\"> </span>com<span class=\"_ _0\"></span>merciali, <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>mmortizzati<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>su <span class=\"_ _5a\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>arco <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>10<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>nni. <span class=\"_ _5a\"> </span>La variazione in <span class=\"_ _4\"></span>diminuz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>225 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3\"></span>riflette principalmente gli <span class=\"_ _4\"></span>ammorta<span class=\"_ _0\"></span>menti <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>61<span class=\"_ _0\"></span>5 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia, parzialmente compensata da investimenti per <span class=\"_ _3\"></span>euro 421 mi<span class=\"_ _3\"></span>gliaia, riclassifiche per <span class=\"_ _3\"></span>euro 175 migliaia, <span class=\"_ _3\"></span>incrementi<span class=\"_ _0\"></span> per euro 134 m<span class=\"_ _0\"></span>igliaia ed effe<span class=\"_ _0\"></span>tto perimetro p<span class=\"_ _0\"></span>er euro 80 migliaia.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Immobilizzazio<span class=\"_ _0\"></span>ni in cors<span class=\"_ _0\"></span>o e acconti<span class=\"_ _254\"> </span>La <span class=\"_ _54\"></span>posta <span class=\"_ _54\"></span>riflett<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>gli <span class=\"_ _54\"></span>investimen<span class=\"_ _0\"></span>ti <span class=\"_ _3f\"></span>ef<span class=\"_ _0\"></span>fettuati <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>corso <span class=\"_ _5a\"> </span>d\u2019anno <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>ancora <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>perativi <span class=\"_ _54\"></span>alla <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>chiusura <span class=\"_ _54\"></span>del<span class=\"_ _254\"> </span>periodo per euro<span class=\"_ _0\"></span> 210 miglia<span class=\"_ _0\"></span>ia.<span class=\"_ _254\"> </span>Altre immobil<span class=\"_ _0\"></span>izzazioni i<span class=\"_ _0\"></span>mmaterial<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Trattasi <span class=\"_ _44\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>categoria <span class=\"_ _59\"> </span>residua<span class=\"_ _0\"></span>le <span class=\"_ _44\"> </span>comprendente <span class=\"_ _59\"> </span>oner<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>sostenuti <span class=\"_ _59\"> </span>per <span class=\"_ _44\"> </span>lo<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>sviluppo <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>progra<span class=\"_ _0\"></span>mmi <span class=\"_ _44\"> </span>intern<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>ammortizzati <span class=\"_ _58\"> </span>in <span class=\"_ _59\"> </span>fun<span class=\"_ _0\"></span>zione <span class=\"_ _58\"> </span>dei <span class=\"_ _59\"> </span>rispetti<span class=\"_ _0\"></span>vi <span class=\"_ _59\"> </span>periodi <span class=\"_ _58\"> </span>di <span class=\"_ _58\"> </span>utilit\u00e0, <span class=\"_ _59\"> </span>l\u2019inc<span class=\"_ _0\"></span>remento <span class=\"_ _59\"> </span>dell\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _59\"> </span>\u00e8 <span class=\"_ _58\"> </span>riconducibi<span class=\"_ _0\"></span>le<span class=\"_ _254\"> </span>essenzialmente a<span class=\"_ _0\"></span>ll\u2019effetto p<span class=\"_ _0\"></span>erimetro per euro<span class=\"_ _0\"></span> 108 migliaia.<span class=\"_ _254\"> </span>NOTA 3. Immob<span class=\"_ _3\"></span>ili, impianti e ma<span class=\"_ _3\"></span>cchinari Valori in migliaia<span class=\"_ _254\"> </span>\u20ac<span class=\"_ _254\"> </span>Terreni e<span class=\"_ _254\"> </span>Fabbricati<span class=\"_ _254\"> </span>Piantagioni<span class=\"_ _254\"> </span>Impianti e<span class=\"_ _254\"> </span>macchinari<span class=\"_ _254\"> </span>Attrezzature<span class=\"_ _254\"> </span>ind.li e<span class=\"_ _254\"> </span>comm.li<span class=\"_ _254\"> </span>Altri<span class=\"_ _254\"> </span>beni<span class=\"_ _254\"> </span>Imm.ni<span class=\"_ _254\"> </span>in<span class=\"_ _254\"> </span>corso e<span class=\"_ _254\"> </span>acconti<span class=\"_ _254\"> </span>Totale<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _ab\"> </span>121.529<span class=\"_ _0\"></span>  <span class=\"_ _13f\"> </span>3.1<span class=\"_ _0\"></span>55  <span class=\"_ _f8\"> </span>282.931  <span class=\"_ _161\"> </span>13.069  <span class=\"_ _52\"> </span>23.425  <span class=\"_ _9f\"> </span>2.867  <span class=\"_ _142\"> </span>446.977 F.do<span class=\"_ _254\"> </span>ammortamento<span class=\"_ _254\"> </span>(44.871) <span class=\"_ _153\"> </span>(<span class=\"_ _0\"></span>1.157) <span class=\"_ _ff\"> </span>(212.845) <span class=\"_ _157\"> </span>(7<span class=\"_ _0\"></span>.219) <span class=\"_ _11f\"> </span>(16.478)<span class=\"_ _254\"> </span>- <span class=\"_ _75\"> </span>(282.570)<span class=\"_ _254\"> </span>Saldo al<span class=\"_ _254\"> </span>31.12.2021<span class=\"_ _254\"> </span>76.659  <span class=\"_ _af\"> </span>1.9<span class=\"_ _0\"></span>98  <span class=\"_ _52\"> </span>7<span class=\"_ _0\"></span>0.086  <span class=\"_ _10c\"> </span>5.850  <span class=\"_ _b2\"> </span>6.947  <span class=\"_ _a3\"> </span>2.867  <span class=\"_ _142\"> </span>164.407 Movimento del<span class=\"_ _254\"> </span>periodo:<span class=\"_ _254\"> </span>Incrementi <span class=\"_ _ec\"> </span>8.725<span class=\"_ _0\"></span>  <span class=\"_ _4d\"> </span>-  <span class=\"_ _de\"> </span>4.437  <span class=\"_ _f1\"> </span>5.7<span class=\"_ _0\"></span>80  <span class=\"_ _c5\"> </span>3.631  <span class=\"_ _139\"> </span>3.989  <span class=\"_ _14b\"> </span>26.562 Decrementi -costo<span class=\"_ _254\"> </span>storico<span class=\"_ _254\"> </span>(2.365) <span class=\"_ _103\"> </span>-  <span class=\"_ _de\"> </span>(918) <span class=\"_ _195\"> </span>(3.215) <span class=\"_ _113\"> </span>(2.077<span class=\"_ _0\"></span>) <span class=\"_ _153\"> </span>-  <span class=\"_ _e5\"> </span>(8.575)<span class=\"_ _254\"> </span>Decrementi -fondo<span class=\"_ _254\"> </span>amm.to<span class=\"_ _254\"> </span>2.141  <span class=\"_ _52\"> </span>-  <span class=\"_ _de\"> </span>642  <span class=\"_ _6f\"> </span>3.215  <span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span>.723  <span class=\"_ _11b\"> </span>-  <span class=\"_ _16d\"> </span>7.721 Riclassifiche -costo<span class=\"_ _254\"> </span>storico<span class=\"_ _254\"> </span>733  <span class=\"_ _75\"> </span>-  <span class=\"_ _de\"> </span>2.210  <span class=\"_ _f1\"> </span>(408) <span class=\"_ _71\"> </span>(3)  <span class=\"_ _12f\"> </span>(2.610) <span class=\"_ _4b\"> </span>(78) Riclassifiche -fondo<span class=\"_ _254\"> </span>amm.to<span class=\"_ _254\"> </span>-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>326) <span class=\"_ _113\"> </span>244  <span class=\"_ _1a7\"> </span>24  <span class=\"_ _41\"> </span>-  <span class=\"_ _e5\"> </span>(57) Variazione area di<span class=\"_ _254\"> </span>consolidamento -<span class=\"_ _254\"> </span>costo storico<span class=\"_ _254\"> </span>-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _16d\"> </span>- Variazione area<span class=\"_ _254\"> </span>consolidamento-<span class=\"_ _254\"> </span>fondo amm.to<span class=\"_ _254\"> </span>-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _16d\"> </span>- Differenze cambio-<span class=\"_ _254\"> </span>costo storico<span class=\"_ _254\"> </span>153  <span class=\"_ _32\"> </span>120  <span class=\"_ _13d\"> </span>270  <span class=\"_ _27\"> </span>5  <span class=\"_ _1a9\"> </span>86  <span class=\"_ _41\"> </span>-  <span class=\"_ _16d\"> </span>634 Differenze cambio-<span class=\"_ _254\"> </span>fondo amm.to<span class=\"_ _254\"> </span>(75) <span class=\"_ _195\"> </span>(48) <span class=\"_ _71\"> </span>(148) <span class=\"_ _195\"> </span>(5) <span class=\"_ _1aa\"> </span>(56) <span class=\"_ _14c\"> </span>-  <span class=\"_ _e5\"> </span>(332)<span class=\"_ _254\"> </span>Ammortamenti <span class=\"_ _ee\"> </span>(6.312) <span class=\"_ _189\"> </span>(211) <span class=\"_ _c5\"> </span>(14.476) <span class=\"_ _77\"> </span>(2.908) <span class=\"_ _fd\"> </span>(2.408) <span class=\"_ _ca\"> </span>-  <span class=\"_ _e5\"> </span>(26.315)<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _ab\"> </span>128.776  <span class=\"_ _a3\"> </span>3.275  <span class=\"_ _c0\"> </span>288.931  <span class=\"_ _a8\"> </span>15.231<span class=\"_ _0\"></span>  <span class=\"_ _101\"> </span>25.062  <span class=\"_ _9b\"> </span>4.246  <span class=\"_ _4b\"> </span>4<span class=\"_ _0\"></span>65.521 F.do<span class=\"_ _254\"> </span>ammortamento<span class=\"_ _254\"> </span>(49.116) <span class=\"_ _a3\"> </span>(1.416) <span class=\"_ _10a\"> </span>(227.153) <span class=\"_ _4f\"> </span>(6.672) <span class=\"_ _52\"> </span>(17.196) <span class=\"_ _98\"> </span>-<span class=\"_ _3\"></span> <span class=\"_ _75\"> </span>(301.554)<span class=\"_ _254\"> </span>Saldo al<span class=\"_ _254\"> </span>31.12.2022<span class=\"_ _254\"> </span>79.660  <span class=\"_ _a8\"> </span>1.859  <span class=\"_ _41\"> </span>6<span class=\"_ _0\"></span>1.778  <span class=\"_ _4a\"> </span>8.5<span class=\"_ _0\"></span>59  <span class=\"_ _1c\"> </span>7.866  <span class=\"_ _a3\"> </span>4.246  <span class=\"_ _4b\"> </span>163.967<span class=\"_ _0\"></span> Valori in migliaia \u20ac Terreni e Fabbricati<span class=\"_ _254\"> </span>Piantagioni<span class=\"_ _254\"> </span>Impianti e macchinari<span class=\"_ _254\"> </span>Attrezzature ind.li e comm.li Altri beni Imm.ni in corso e acconti<span class=\"_ _254\"> </span>Totale Costo storico <span class=\"_ _ab\"> </span>128.776  <span class=\"_ _a3\"> </span>3.275  <span class=\"_ _c0\"> </span>288.931  <span class=\"_ _a8\"> </span>15.231<span class=\"_ _0\"></span>  <span class=\"_ _101\"> </span>25.062  <span class=\"_ _155\"> </span>4.246  <span class=\"_ _4b\"> </span>46<span class=\"_ _0\"></span>5.521  F.do ammortamento (49.116) <span class=\"_ _a3\"> </span>(1.416) <span class=\"_ _10a\"> </span>(227.153) <span class=\"_ _4f\"> </span>(6.672) <span class=\"_ _52\"> </span>(17.196) <span class=\"_ _39\"> </span>-  <span class=\"_ _16d\"> </span>(301.554) Saldo al 31.12.2022 79.660  <span class=\"_ _a8\"> </span>1.859  <span class=\"_ _41\"> </span>6<span class=\"_ _0\"></span>1.778  <span class=\"_ _4a\"> </span>8.5<span class=\"_ _0\"></span>59  <span class=\"_ _1c\"> </span>7.866  <span class=\"_ _4f\"> </span>4.246 <span class=\"_ _157\"> </span>163.967<span class=\"_ _0\"></span>  Movimento del periodo: Incrementi <span class=\"_ _ec\"> </span>13.454  <span class=\"_ _189\"> </span>-  <span class=\"_ _de\"> </span>14.247  <span class=\"_ _12f\"> </span>5.004  <span class=\"_ _c4\"> </span>3.839  <span class=\"_ _13a\"> </span>3.647  <span class=\"_ _a3\"> </span>40.191  Decrementi -costo storico (6.896) <span class=\"_ _10d\"> </span>-  <span class=\"_ _de\"> </span>(11.975) <span class=\"_ _f7\"> </span>(1.342) <span class=\"_ _113\"> </span>(1.518) <span class=\"_ _16c\"> </span>(185) <span class=\"_ _161\"> </span>(21.915) Decrementi -fondo amm.to 4.862  <span class=\"_ _ee\"> </span>-  <span class=\"_ _de\"> </span>11.77<span class=\"_ _0\"></span>5  <span class=\"_ _c0\"> </span>1.203  <span class=\"_ _70\"> </span>1.234  <span class=\"_ _af\"> </span>-  <span class=\"_ _e5\"> </span>19.073  Riclassifiche -costo storico 1.204  <span class=\"_ _46\"> </span>-  <span class=\"_ _de\"> </span>483  <span class=\"_ _70\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _2a\"> </span>36  <span class=\"_ _41\"> </span>(1.849) <span class=\"_ _4b\"> </span>(127) Riclassifiche -fondo amm.to -  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>(38) <span class=\"_ _f7\"> </span>-  <span class=\"_ _16d\"> </span>(37) Variazione area di consolidamento - costo storico 7.510  <span class=\"_ _12f\"> </span>-  <span class=\"_ _1aa\"> </span>12.161  <span class=\"_ _c0\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _2a\"> </span>2.500  <span class=\"_ _aa\"> </span>-  <span class=\"_ _e5\"> </span>22.171  Variazione area consolidamento-<span class=\"_ _254\"> </span>fondo amm.to (215) <span class=\"_ _a4\"> </span>-  <span class=\"_ _de\"> </span>(7<span class=\"_ _0\"></span>.182) <span class=\"_ _12f\"> </span>-  <span class=\"_ _2a\"> </span>(1.578) <span class=\"_ _a3\"> </span>-  <span class=\"_ _16d\"> </span>(8.975) Differenze cambio-<span class=\"_ _254\"> </span>costo storico 180  <span class=\"_ _113\"> </span>139  <span class=\"_ _13d\"> </span>320  <span class=\"_ _27\"> </span>6  <span class=\"_ _b1\"> </span>87  <span class=\"_ _41\"> </span>-  <span class=\"_ _e5\"> </span>732  Differenze cambio-<span class=\"_ _254\"> </span>fondo amm.to (95) <span class=\"_ _75\"> </span>(60) <span class=\"_ _6f\"> </span>(195) <span class=\"_ _74\"> </span>(6) <span class=\"_ _1a8\"> </span>(60) <span class=\"_ _4a\"> </span>-  <span class=\"_ _16d\"> </span>(415) Ammortamenti <span class=\"_ _ee\"> </span>(8.026) <span class=\"_ _10c\"> </span>(214) <span class=\"_ _74\"> </span>(15<span class=\"_ _0\"></span>.528) <span class=\"_ _189\"> </span>(3.084) <span class=\"_ _fd\"> </span>(3.010) <span class=\"_ _1a6\"> </span>-  <span class=\"_ _16d\"> </span>(29.861) Costo storico <span class=\"_ _ab\"> </span>144.228  <span class=\"_ _1a6\"> </span>3.414  <span class=\"_ _41\"> </span>304<span class=\"_ _0\"></span>.167  <span class=\"_ _161\"> </span>18.899  <span class=\"_ _42\"> </span>30<span class=\"_ _0\"></span>.006  <span class=\"_ _17d\"> </span>5.858  <span class=\"_ _4b\"> </span>50<span class=\"_ _0\"></span>6.573  F.do ammortamento (52.590) <span class=\"_ _ca\"> </span>(1.690) <span class=\"_ _189\"> </span>(23<span class=\"_ _0\"></span>8.283) <span class=\"_ _45\"> </span>(8<span class=\"_ _0\"></span>.559) <span class=\"_ _12f\"> </span>(20.647)<span class=\"_ _254\"> </span>- <span class=\"_ _75\"> </span>(321.769) Saldo al 31.12.2023 91.638  <span class=\"_ _af\"> </span>1<span class=\"_ _0\"></span>.724  <span class=\"_ _f8\"> </span>65.884  <span class=\"_ _10d\"> </span>10.340  <span class=\"_ _12f\"> </span>9<span class=\"_ _0\"></span>.359  <span class=\"_ _4f\"> </span>5.858  <span class=\"_ _4b\"> </span>1<span class=\"_ _0\"></span>84.804  Al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>mobilizzazion<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>material<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>mmontano <span class=\"_ _3f\"></span>com<span class=\"_ _0\"></span>plessivamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>84.804 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span>, con un incremen<span class=\"_ _0\"></span>to netto di <span class=\"_ _0\"></span>euro 20.837<span class=\"_ _0\"></span> migliaia rispetto<span class=\"_ _0\"></span> al saldo al 31<span class=\"_ _0\"></span> dicembre 2022 per <span class=\"_ _0\"></span>effetto di: -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">investimenti <span class=\"_ _0\"></span>per eu<span class=\"_ _0\"></span>ro 4<span class=\"_ _0\"></span>0.191 <span class=\"_ _0\"></span>migliaia<span class=\"_ _0\"></span>, cos<span class=\"_ _0\"></span>\u00ec sudd<span class=\"_ _0\"></span>ivisi: \u201c<span class=\"_ _0\"></span>Distribuzione<span class=\"_ _0\"></span>\u201d per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2.594 mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>(di <span class=\"_ _0\"></span>cui </span></span>euro 11.838 migliaia per diritti d\u2019uso), \u201cShipping\u201d per euro 16.4<span class=\"_ _0\"></span>16 migliaia (di cui euro 15.984 migliaia per <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>iritti <span class=\"_ _3\"></span>d\u2019uso), \u201cHolding <span class=\"_ _3\"></span>&amp; <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>ervizi\u201d per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.181<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _4\"></span>(d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>83<span class=\"_ _0\"></span>5 <span class=\"_ _3\"></span>migliaia per <span class=\"_ _4\"></span>diritt<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>d\u2019us<span class=\"_ _0\"></span>o), <span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">ammortamenti di period<span class=\"_ _0\"></span>o per euro 29.861<span class=\"_ _0\"></span> migliaia, <span class=\"_ _0\"></span> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">riclassifiche per netti euro <span class=\"_ _0\"></span>164 migliai<span class=\"_ _0\"></span>a; </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">dismissioni di cespiti <span class=\"_ _0\"></span>per netti euro 2.842<span class=\"_ _0\"></span> migliaia;  </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">effetto variazione per<span class=\"_ _0\"></span>imetro per netti euro <span class=\"_ _0\"></span>13.196 migl<span class=\"_ _0\"></span>iaia; </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">incremento <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>effe<span class=\"_ _0\"></span>tto <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>mbio <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _5a\"> </span>3<span class=\"_ _0\"></span>17 <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>igliaia, <span class=\"_ _5b\"> </span>essenzi<span class=\"_ _0\"></span>almente <span class=\"_ _5b\"> </span>riferito<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>agli <span class=\"_ _5b\"> </span>assets <span class=\"_ _5b\"> </span>delle<span class=\"_ _0\"></span> </span></span>societ\u00e0 <span class=\"_ _3\"></span>messicane per <span class=\"_ _4\"></span>via di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>peso messicano <span class=\"_ _3\"></span>passato da <span class=\"_ _4\"></span>20,856 pesos <span class=\"_ _4\"></span>del 31 <span class=\"_ _4\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>8,723 pesos/euro del 31 d<span class=\"_ _0\"></span>icembre<span class=\"_ _0\"></span> 2023.<span class=\"_ _254\"> </span>Terreni e fabbr<span class=\"_ _0\"></span>icati La <span class=\"_ _5a\"> </span>movi<span class=\"_ _0\"></span>mentazione <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>periodo <span class=\"_ _5b\"> </span>registra <span class=\"_ _5b\"> </span>un <span class=\"_ _5a\"> </span>in<span class=\"_ _0\"></span>creme<span class=\"_ _0\"></span>nto <span class=\"_ _5a\"> </span>netto <span class=\"_ _5b\"> </span>complessivo <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5b\"> </span>11.979 <span class=\"_ _5b\"> </span>migliaia <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>via principalmente <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>investi<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>13.454<span class=\"_ _0\"></span> miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>e dell\u2019a<span class=\"_ _0\"></span>rea <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>onsolidamento <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> 7.296 <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>igliaia, <span class=\"_ _54\"></span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>cambio <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>8<span class=\"_ _0\"></span>5 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>riclassi<span class=\"_ _0\"></span>fiche <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>1.204 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>parz<span class=\"_ _0\"></span>ialmente mitigato da ammortament<span class=\"_ _0\"></span>i per <span class=\"_ _3\"></span>euro 8.026 migliaia<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e dismission<span class=\"_ _0\"></span>i per eu<span class=\"_ _3\"></span>ro 2.034 m<span class=\"_ _0\"></span>igliaia. Gli investimenti per euro  2.<span class=\"_ _3\"></span>685  migliaia  hanno  essenzialmente  riguardat<span class=\"_ _0\"></span>o <span class=\"_ _50\"> </span>l\u2019acquisizione  di <span class=\"_ _50\"> </span>un  terreno  a <span class=\"_ _5b\"> </span>Verona  adiacente<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>l magazzino  gi\u00e0  in  possesso<span class=\"_ _0\"></span>, <span class=\"_ _50\"> </span>la  sistemazione  e  l\u2019ampl<span class=\"_ _0\"></span>iamento  degli  uffici  in  Grecia  ed  in  Francia  dove  si aggiungono <span class=\"_ _5a\"> </span>anch<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>i <span class=\"_ _5a\"> </span>lavori <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ammoderna<span class=\"_ _0\"></span>mento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>magazzin<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Rungis <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>Alv<span class=\"_ _0\"></span>erca <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>si <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ggiungono <span class=\"_ _5a\"> </span>eur<span class=\"_ _0\"></span>o 10.769 <span class=\"_ _5a\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>nuovi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>ontratti, <span class=\"_ _5a\"> </span>piuttos<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>che <span class=\"_ _5a\"> </span>rinnovi <span class=\"_ _5b\"> </span>e/o <span class=\"_ _5a\"> </span>ampliam<span class=\"_ _0\"></span>enti, <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>affitto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>magazzin<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>uffici assoggettati al principio contab<span class=\"_ _0\"></span>ile IFRS 16. <span class=\"_ _3\"></span>Si segnala che i principali investiment<span class=\"_ _0\"></span>i legati alla contabilizzazion<span class=\"_ _0\"></span>e secondo il <span class=\"_ _4\"></span>principio IFRS <span class=\"_ _4\"></span>16<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>rel<span class=\"_ _0\"></span>ativi <span class=\"_ _4\"></span>al rinnovo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>concessione italiana <span class=\"_ _4\"></span>relat<span class=\"_ _0\"></span>iva al <span class=\"_ _4\"></span>Magazz<span class=\"_ _0\"></span>ino <span class=\"_ _4\"></span>di Firenze, al rinnovo de<span class=\"_ _0\"></span>gli stand di me<span class=\"_ _0\"></span>rcato a Bologna e a<span class=\"_ _0\"></span>i rinnovi<span class=\"_ _0\"></span> rolling degli stand d<span class=\"_ _0\"></span>i mercato<span class=\"_ _0\"></span> a Marsiglia e Rungi<span class=\"_ _0\"></span>s. All\u2019interno <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>goria <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>valore <span class=\"_ _0\"></span>dei <span class=\"_ _3c\"></span>terreni <span class=\"_ _3c\"></span>ammonta <span class=\"_ _3c\"></span>ad <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>14<span class=\"_ _0\"></span>.139 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _0\"></span>esposto <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> atti  di <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ompravendi<span class=\"_ _0\"></span>ta  originari  laddove  esistenti  oppure  scorporato  dal  valore  di <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>quisto  indistinto  del fabbricato<span class=\"_ _0\"></span> sulla base di perc<span class=\"_ _0\"></span>entuali prossime al <span class=\"_ _0\"></span>20%.  Piantagioni<span class=\"_ _0\"></span> La <span class=\"_ _50\"> </span>voce <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>esam<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>registra  un <span class=\"_ _5b\"> </span>decremento  di <span class=\"_ _5b\"> </span>euro  135 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>gli <span class=\"_ _5b\"> </span>am<span class=\"_ _0\"></span>mortamenti <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ompetenz<span class=\"_ _0\"></span>a dell\u2019esercizio per <span class=\"_ _4\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>214 <span class=\"_ _3\"></span>migliaia, parzialmente <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>pensato <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _3\"></span>rivalutazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pesos <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>essicano per <span class=\"_ _4\"></span>netti euro 79 migliaia<span class=\"_ _0\"></span>.  Impianti <span class=\"_ _0\"></span>e macchinari<span class=\"_ _0\"></span> In <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>linea <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>incluse <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>celle <span class=\"_ _0\"></span>frigo, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>maturazi<span class=\"_ _0\"></span>one b<span class=\"_ _0\"></span>anane, <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>calibraggio <span class=\"_ _3c\"></span>ed <span class=\"_ _0\"></span>il confezionam<span class=\"_ _0\"></span>ento dei prodo<span class=\"_ _0\"></span>tti, gli impianti<span class=\"_ _0\"></span> di stoccaggio<span class=\"_ _0\"></span> e imballo<span class=\"_ _0\"></span> della frutta (setto<span class=\"_ _0\"></span>re Distribuzione)<span class=\"_ _0\"></span> e le navi<span class=\"_ _0\"></span> (settore Shippin<span class=\"_ _0\"></span>g).  Si <span class=\"_ _3c\"></span>segn<span class=\"_ _0\"></span>ala <span class=\"_ _3c\"></span>un <span class=\"_ _3f\"></span>increm<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019anno <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>4.1<span class=\"_ _0\"></span>06 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3f\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _3f\"></span>riferito <span class=\"_ _3f\"></span>agli <span class=\"_ _3f\"></span>investi<span class=\"_ _0\"></span>menti per <span class=\"_ _5b\"> </span>euro  3.407  m<span class=\"_ _3\"></span>igliaia <span class=\"_ _50\"> </span>che  hanno <span class=\"_ _5b\"> </span>riguard<span class=\"_ _0\"></span>ato <span class=\"_ _50\"> </span>rinnovi  e <span class=\"_ _5b\"> </span>migliora<span class=\"_ _0\"></span>menti  p<span class=\"_ _3\"></span>resso  i <span class=\"_ _5b\"> </span>magazzini  di <span class=\"_ _5b\"> </span>Barc<span class=\"_ _0\"></span>ellona, Granadilla, <span class=\"_ _5a\"> </span>Verona, <span class=\"_ _5a\"> </span>Firenz<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>Run<span class=\"_ _0\"></span>gis <span class=\"_ _54\"></span>oltre <span class=\"_ _5a\"> </span>ai <span class=\"_ _54\"></span>nor<span class=\"_ _0\"></span>mali <span class=\"_ _54\"></span>inve<span class=\"_ _0\"></span>stimenti <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>rinno<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>dotazioni <span class=\"_ _5a\"> </span>presso <span class=\"_ _54\"> </span>i <span class=\"_ _5a\"> </span>vari<span class=\"_ _0\"></span> magazzini <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>aggiungono <span class=\"_ _3f\"></span>euro <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>.840 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>rinno<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>noleggio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella quinta <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ave <span class=\"_ _3c\"></span>ass<span class=\"_ _0\"></span>oggettata <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>principio<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3f\"></span>16 <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span> <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>4.978 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>aume<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>effetto <span class=\"_ _3f\"></span>netto della variazion<span class=\"_ _0\"></span>e dell\u2019area di <span class=\"_ _0\"></span>consolidamento.<span class=\"_ _0\"></span> Si <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>incremento <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>483<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>migliaia <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iclassifiche <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>impianti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>macchinari <span class=\"_ _3c\"></span>entrati <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>funz<span class=\"_ _0\"></span>ione nel <span class=\"_ _3c\"></span>corso <span class=\"_ _3c\"></span>dell\u2019an<span class=\"_ _0\"></span>no, <span class=\"_ _0\"></span>un <span class=\"_ _3f\"></span>effetto <span class=\"_ _3c\"></span>positivo <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>diffe<span class=\"_ _0\"></span>renze <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>126 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia. <span class=\"_ _3c\"></span>Tali <span class=\"_ _3c\"></span>effetti <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>miti<span class=\"_ _0\"></span>gati dal volume di<span class=\"_ _0\"></span> ammortamen<span class=\"_ _0\"></span>ti pari ad euro <span class=\"_ _0\"></span>15.528 migli<span class=\"_ _0\"></span>aia e da dismissio<span class=\"_ _0\"></span>ni per euro <span class=\"_ _0\"></span>200 migliaia.  <span class=\"_ _0\"></span> Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>management <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>verificato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>nuta <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>valori <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>quattro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>unit\u00e0 <span class=\"_ _3f\"></span>Cale <span class=\"_ _3c\"></span>R<span class=\"_ _0\"></span>osse <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>ragio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>del prevedibile andamento futuro <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>business stesso, <span class=\"_ _3\"></span>non ravvisando pertanto <span class=\"_ _4\"></span>nec<span class=\"_ _0\"></span>essit\u00e0 di <span class=\"_ _4\"></span><span class=\"ff7\">impair<span class=\"_ _0\"></span>ment <span class=\"ff1\">del <span class=\"_ _4\"></span>valor<span class=\"_ _0\"></span>e </span></span>delle navi stess<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span>   Attrezzature <span class=\"_ _0\"></span>industriali<span class=\"_ _0\"></span> e commerciali<span class=\"_ _0\"></span> In tale comparto (<span class=\"_ _0\"></span>essenzialmente com<span class=\"_ _0\"></span>posto dalla<span class=\"_ _0\"></span> flotta contenitori della s<span class=\"_ _0\"></span>ociet\u00e0 di Shi<span class=\"_ _0\"></span>pping) l\u2019incremento<span class=\"_ _0\"></span> per euro 1.781 mi<span class=\"_ _0\"></span>gliaia si le<span class=\"_ _0\"></span>ga essenzialmente ag<span class=\"_ _0\"></span>li investim<span class=\"_ _0\"></span>enti per euro 5.<span class=\"_ _0\"></span>004 miglia<span class=\"_ _0\"></span>ia (di cui e<span class=\"_ _0\"></span>uro 4.941 miglia<span class=\"_ _0\"></span>ia per contratti <span class=\"_ _0\"></span>IFRS 16), parz<span class=\"_ _0\"></span>ialmente compens<span class=\"_ _0\"></span>ato da ammortame<span class=\"_ _0\"></span>nti per euro 3.0<span class=\"_ _0\"></span>84 migliaia.<span class=\"_ _0\"></span> Altri beni mat<span class=\"_ _0\"></span>eriali  La  voce  espone  i  beni  po<span class=\"_ _0\"></span>sseduti  dal  Gruppo  quali  i<span class=\"_ _0\"></span>  mobili  e  gli  arredi,  le  attrezza<span class=\"_ _0\"></span>ture  informatiche  ed<span class=\"_ _0\"></span> elettroniche, il <span class=\"_ _0\"></span>parco autove<span class=\"_ _0\"></span>tture, etc.   L\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>1.493 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3c\"></span>riflette <span class=\"_ _3f\"></span>princip<span class=\"_ _0\"></span>almente <span class=\"_ _3c\"></span>l\u2019effe<span class=\"_ _0\"></span>tto <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nvestimenti <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>3<span class=\"_ _0\"></span>.839 migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui <span class=\"_ _4\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2.107 migliaia <span class=\"_ _4\"></span>per contratti <span class=\"_ _3\"></span>IFRS 16), <span class=\"_ _4\"></span>variazione del <span class=\"_ _3\"></span>perimetro di <span class=\"_ _4\"></span>consoli<span class=\"_ _0\"></span>damento <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>eu<span class=\"_ _0\"></span>ro 922 <span class=\"_ _3\"></span>miglia variazione p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ambio per <span class=\"_ _4\"></span>euro 28 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ompensati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>mmortamenti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>euro 3.010<span class=\"_ _0\"></span> migliaia e da d<span class=\"_ _0\"></span>ismissioni pe<span class=\"_ _0\"></span>r netti euro <span class=\"_ _0\"></span>284 migliaia. Immobilizzazio<span class=\"_ _0\"></span>ni in cors<span class=\"_ _0\"></span>o ed acconti<span class=\"_ _0\"></span> L\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>questa <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>1.613 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _3c\"></span>sconta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019iscrizion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>investi<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>3.647 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> legati principal<span class=\"_ _0\"></span>mente ai lav<span class=\"_ _0\"></span>ori di sistemaz<span class=\"_ _0\"></span>ione ed am<span class=\"_ _0\"></span>pliamento del<span class=\"_ _0\"></span> magazzino d<span class=\"_ _0\"></span>i Alverca<span class=\"_ _0\"></span>, Rungis e Granad<span class=\"_ _0\"></span>illa oltre <span class=\"_ _5a\"> </span>all\u2019A<span class=\"_ _0\"></span>uxiliary <span class=\"_ _5a\"> </span>Engine <span class=\"_ _5b\"> </span>Block <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>installa<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>sulle <span class=\"_ _5a\"> </span>navi <span class=\"_ _5b\"> </span>della <span class=\"_ _5a\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>rmatoriale<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>(<span class=\"_ _0\"></span>euro <span class=\"_ _5a\"> </span>420 <span class=\"_ _5a\"> </span>migliaia<span class=\"_ _0\"></span>). <span class=\"_ _5a\"> </span>Tale<span class=\"_ _254\"> </span>variazione in <span class=\"_ _3\"></span>aumento risulta parzialmente compensat<span class=\"_ _0\"></span>a dalla <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>iduzione <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.849 migliaia per <span class=\"_ _3\"></span>l\u2019entrata in<span class=\"_ _254\"> </span>funzione <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>ces<span class=\"_ _0\"></span>piti <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>lavori <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>mmodernamento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>fabbrica<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>impia<span class=\"_ _0\"></span>nti <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>macchinar<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>nelle <span class=\"_ _5b\"> </span>sedi<span class=\"_ _254\"> </span>portoghesi, franc<span class=\"_ _0\"></span>esi e spagnole<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dicembre <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>erificato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>l\u2019insussistenza <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>indica<span class=\"_ _0\"></span>tori <span class=\"_ _5b\"> </span>endog<span class=\"_ _0\"></span>eni <span class=\"_ _5b\"> </span>o <span class=\"_ _50\"> </span>esogeni <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>possibile<span class=\"_ _254\"> </span>riduzione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>valore <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>voce <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili, <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>macchinari. <span class=\"_ _5a\"> </span>Di <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>eguenza, <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>valore <span class=\"_ _5a\"> </span>degli <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili,<span class=\"_ _254\"> </span>impianti e macc<span class=\"_ _0\"></span>hinari non \u00e8<span class=\"_ _0\"></span> stato sotto<span class=\"_ _0\"></span>posto a test di i<span class=\"_ _0\"></span>mpairment.<span class=\"_ _254\"> </span>Leasing \u2013 IF<span class=\"_ _0\"></span>RS 16<span class=\"_ _254\"> </span>Il  Gruppo  ha  applic<span class=\"_ _0\"></span>ato  l\u2019IFRS  16  al  1<span class=\"_ _0\"></span>\u00b0  gennaio  2019  ut<span class=\"_ _0\"></span>ilizzando  il  metodo  re<span class=\"_ _0\"></span>troattivo  modificato<span class=\"_ _0\"></span>  ed  in<span class=\"_ _254\"> </span>conformit\u00e0 <span class=\"_ _0\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stesso <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>ritto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>\u201cRight <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>e\u201d <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>voce <span class=\"_ _3c\"></span>\u201cImmobili, <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>cchinari\u201d, <span class=\"_ _0\"></span>all\u2019i<span class=\"_ _0\"></span>nterno <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>ciascuna categoria <span class=\"_ _3\"></span>di appartenenza. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>completam<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>dell\u2019i<span class=\"_ _0\"></span>nformativa di <span class=\"_ _4\"></span>cui alla <span class=\"_ _3\"></span>tabella precedente <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fornisce<span class=\"_ _254\"> </span>un <span class=\"_ _0\"></span>dettaglio <span class=\"_ _3c\"></span>della <span class=\"_ _0\"></span>mov<span class=\"_ _0\"></span>imentazione <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>ammontar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>d\u2019us<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>2023.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac<span class=\"_ _254\"> </span>Terreni e<span class=\"_ _254\"> </span>Fabbricati<span class=\"_ _254\"> </span>Impianti e<span class=\"_ _254\"> </span>macchinari<span class=\"_ _254\"> </span>Attrezzature<span class=\"_ _254\"> </span>ind.li e<span class=\"_ _254\"> </span>comm.li<span class=\"_ _254\"> </span>Altri beni <span class=\"_ _a6\"> </span>Totale<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _3a\"> </span>29<span class=\"_ _0\"></span>.659  <span class=\"_ _12f\"> </span>10.216  <span class=\"_ _11f\"> </span>10.979<span class=\"_ _0\"></span>  <span class=\"_ _48\"> </span>3.1<span class=\"_ _0\"></span>35  <span class=\"_ _74\"> </span>53.988 F.do ammortamento <span class=\"_ _13d\"> </span>(8.511) <span class=\"_ _a4\"> </span>(245) <span class=\"_ _c5\"> </span>(5.723) <span class=\"_ _41\"> </span>(1.191) <span class=\"_ _f1\"> </span>(<span class=\"_ _0\"></span>15.670)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2021<span class=\"_ _3\"></span> <span class=\"_ _19f\"> </span>21.148  <span class=\"_ _f8\"> </span>9.971  <span class=\"_ _74\"> </span>5.255  <span class=\"_ _75\"> </span>1.<span class=\"_ _0\"></span>944  <span class=\"_ _75\"> </span>38.318 Movimento del periodo:<span class=\"_ _254\"> </span>Variazione perimetro <span class=\"_ _18\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>-  <span class=\"_ _2a\"> </span>- Incrementi <span class=\"_ _cf\"> </span>8.024  <span class=\"_ _c4\"> </span>748  <span class=\"_ _1a7\"> </span>5.706  <span class=\"_ _e4\"> </span>874  <span class=\"_ _1a7\"> </span>15.352 Decrementi costo storico <span class=\"_ _c5\"> </span>(1.973) <span class=\"_ _75\"> </span>(133) <span class=\"_ _ed\"> </span>(3.215) <span class=\"_ _113\"> </span>(748) <span class=\"_ _13d\"> </span>(6.069)<span class=\"_ _254\"> </span>Decrementi F.do ammortamento <span class=\"_ _98\"> </span>1.811  <span class=\"_ _13d\"> </span>133  <span class=\"_ _19c\"> </span>3.215  <span class=\"_ _27\"> </span>736 <span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>5.896 Riclassifiche costo storico <span class=\"_ _1c\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>- Riclassifiche F.do ammortamento<span class=\"_ _254\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>- Ammortamenti <span class=\"_ _7f\"> </span>(3.662)<span class=\"_ _0\"></span> <span class=\"_ _16d\"> </span>(5.380) <span class=\"_ _fd\"> </span>(<span class=\"_ _0\"></span>2.814) <span class=\"_ _b2\"> </span>(704) <span class=\"_ _13d\"> </span>(1<span class=\"_ _3\"></span>2.560)<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _3a\"> </span>35.7<span class=\"_ _0\"></span>10  <span class=\"_ _c0\"> </span>1<span class=\"_ _0\"></span>0.831  <span class=\"_ _c0\"> </span>13.470  <span class=\"_ _41\"> </span>3.26<span class=\"_ _0\"></span>1  <span class=\"_ _195\"> </span>63.271 F.do ammortamento <span class=\"_ _13d\"> </span>(10.361) <span class=\"_ _4a\"> </span>(<span class=\"_ _0\"></span>5.492) <span class=\"_ _12f\"> </span>(5.323) <span class=\"_ _52\"> </span>(1.1<span class=\"_ _0\"></span>58) <span class=\"_ _f8\"> </span>(22.<span class=\"_ _0\"></span>334)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _e0\"> </span>25.348  <span class=\"_ _12f\"> </span>5.33<span class=\"_ _0\"></span>9  <span class=\"_ _1c\"> </span>8.147  <span class=\"_ _32\"> </span>2.<span class=\"_ _0\"></span>102  <span class=\"_ _75\"> </span>40.937 Movimento del periodo:<span class=\"_ _254\"> </span>Variazione perimetro <span class=\"_ _18\"> </span>7.296  <span class=\"_ _e4\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>156  <span class=\"_ _19c\"> </span>7.452 Incrementi <span class=\"_ _cf\"> </span>10.769  <span class=\"_ _ef\"> </span>10.840  <span class=\"_ _fd\"> </span>4.941  <span class=\"_ _70\"> </span>2.107  <span class=\"_ _27\"> </span>28.658 Decrementi costo storico <span class=\"_ _c5\"> </span>(6.842)<span class=\"_ _0\"></span> <span class=\"_ _fd\"> </span>(10.831) <span class=\"_ _41\"> </span>(1.342) <span class=\"_ _1c\"> </span>(452) <span class=\"_ _13d\"> </span>(19.467)<span class=\"_ _254\"> </span>Decrementi F.do ammortamento <span class=\"_ _98\"> </span>4.820  <span class=\"_ _c4\"> </span>10.831  <span class=\"_ _b2\"> </span>1.202  <span class=\"_ _70\"> </span>381  <span class=\"_ _c7\"> </span>17<span class=\"_ _0\"></span>.234 Riclassifiche costo storico <span class=\"_ _1c\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>- Riclassifiche F.do ammortamento<span class=\"_ _254\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>- Ammortamenti <span class=\"_ _7f\"> </span>(5.390) <span class=\"_ _e5\"> </span>(5.339) <span class=\"_ _180\"> </span>(3.003) <span class=\"_ _fd\"> </span>(916) <span class=\"_ _31\"> </span>(14.647)<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _3a\"> </span>46.<span class=\"_ _0\"></span>932  <span class=\"_ _12f\"> </span>10.840  <span class=\"_ _14f\"> </span>17.069<span class=\"_ _0\"></span>  <span class=\"_ _48\"> </span>5.0<span class=\"_ _0\"></span>72  <span class=\"_ _113\"> </span>79<span class=\"_ _0\"></span>.914 F.do ammortamento <span class=\"_ _13d\"> </span>(10.931) <span class=\"_ _f7\"> </span>-<span class=\"_ _3\"></span> <span class=\"_ _1a1\"> </span>(7.123) <span class=\"_ _f8\"> </span>(1.693) <span class=\"_ _41\"> </span>(19.747)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _16b\"> </span>36.002  <span class=\"_ _46\"> </span>10.840  <span class=\"_ _f5\"> </span>9.946  <span class=\"_ _ef\"> </span>3.3<span class=\"_ _0\"></span>79  <span class=\"_ _75\"> </span>60.167 Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre <span class=\"_ _54\"></span>2023 <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _3f\"></span>legata<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>all\u2019a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _3f\"></span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>6 <span class=\"_ _3f\"></span>risulta <span class=\"_ _54\"></span>pari <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>60<span class=\"_ _0\"></span>.759<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>(contr<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>41.574 <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>31 <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>cembre <span class=\"_ _3c\"></span>2022), <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>incrementi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>28.658 <span class=\"_ _3f\"></span>migliaia <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>nuovi<span class=\"_ _254\"> </span>contratti <span class=\"_ _5b\"> </span>stipulati <span class=\"_ _5b\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>cors<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>del <span class=\"_ _5b\"> </span>2023,<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>effetto <span class=\"_ _5b\"> </span>per<span class=\"_ _0\"></span>imetro <span class=\"_ _5b\"> </span>a <span class=\"_ _5a\"> </span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _5a\"> </span>nuo<span class=\"_ _0\"></span>ve <span class=\"_ _5b\"> </span>acquisizioni <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>7.45<span class=\"_ _0\"></span>2<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs229\">migliaia, dec<span class=\"_ _0\"></span>rementi di eur<span class=\"_ _0\"></span>o 14.660 mi<span class=\"_ _0\"></span>gliaia per paga<span class=\"_ _0\"></span>menti del <span class=\"_ _0\"></span>periodo ed euro<span class=\"_ _0\"></span> 2.266 miglia<span class=\"_ _0\"></span>ia per riduzioni<span class=\"_ _0\"></span> a<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22a\">seguito di interruz<span class=\"_ _0\"></span>ione dei c<span class=\"_ _0\"></span>ontratti di affitto<span class=\"_ _0\"></span>/noleggio.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22b\">Alla data<span class=\"_ _0\"></span> del 31 dicembre il <span class=\"_ _0\"></span>tasso medio po<span class=\"_ _0\"></span>nderato in e<span class=\"_ _0\"></span>ssere sui contratti r<span class=\"_ _0\"></span>isulta pari al 4<span class=\"_ _0\"></span>,71%.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22c\">Per <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _4\"></span>l\u2019ap<span class=\"_ _0\"></span>plicazione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3e\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _4\"></span>IF<span class=\"_ _0\"></span>RS <span class=\"_ _4\"></span>16 <span class=\"_ _3\"></span>ha <span class=\"_ _3e\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>impatto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sign<span class=\"_ _0\"></span>ificativo <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>posizione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>finanziar<span class=\"_ _0\"></span>ia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22d\">netta <span class=\"_ _59\"> </span>e <span class=\"_ _44\"> </span>di <span class=\"_ _59\"> </span>Adjus<span class=\"_ _0\"></span>ted <span class=\"_ _44\"> </span>E<span class=\"_ _0\"></span>BITDA <span class=\"_ _44\"> </span>sta<span class=\"_ _0\"></span>nte <span class=\"_ _44\"> </span>l\u2019esiste<span class=\"_ _0\"></span>nza <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _59\"> </span>numerosi <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>ontratti <span class=\"_ _59\"> </span>di <span class=\"_ _59\"> </span>concessione <span class=\"_ _59\"> </span>e/o <span class=\"_ _59\"> </span>affitto<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22e\">magazzini/pos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>vend<span class=\"_ _0\"></span>ita <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>ortofrutt<span class=\"_ _0\"></span>icoli, <span class=\"_ _3c\"></span>nonch\u00e9 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>leasi<span class=\"_ _0\"></span>ng <span class=\"_ _0\"></span>opera<span class=\"_ _0\"></span>tivi <span class=\"_ _0\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quinta <span class=\"_ _3c\"></span>na<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>flotta<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22f\">contenitori <span class=\"_ _5b\"> </span>\u201cre<span class=\"_ _0\"></span>efer\u201d <span class=\"_ _5b\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _50\"> </span>armatoriale, <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5b\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>impatto <span class=\"_ _50\"> </span>dell\u2019Adjust<span class=\"_ _0\"></span>ed <span class=\"_ _5b\"> </span>EBITDA <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>16.51<span class=\"_ _0\"></span>4<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs230\">migliaia contro<span class=\"_ _0\"></span> euro 13.788<span class=\"_ _0\"></span> dell\u2019esercizio <span class=\"_ _0\"></span>2022.<span class=\"_ _254\"> </span> </div>NOTA 24. Costo d<span class=\"_ _3\"></span>el venduto Nella seguente tab<span class=\"_ _0\"></span>ella \u00e8 esp<span class=\"_ _0\"></span>osto il costo del vend<span class=\"_ _0\"></span>uto per destinazion<span class=\"_ _0\"></span>e e per natur<span class=\"_ _0\"></span>a. Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Costi acquisto materie prime, imballi, pallet e merci <span class=\"_ _31\"> </span>1.034.949 <span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>769.439  <span class=\"_ _c4\"> </span>265.509  Costi su provvigioni su acquisti e vendite e premi alla clientela 2.761  <span class=\"_ _16b\"> </span>1.992  <span class=\"_ _a0\"> </span>769  Costi di trasporto e movimentazione  <span class=\"_ _1d0\"> </span>180.234  <span class=\"_ _c4\"> </span>163.483  <span class=\"_ _c4\"> </span>16.751 <span class=\"_ _0\"></span> Costi di manodopera <span class=\"_ _82\"> </span>43.907  <span class=\"_ _c3\"> </span>30.30<span class=\"_ _0\"></span>6  <span class=\"_ _128\"> </span>13.601  Ammortamenti <span class=\"_ _1d8\"> </span>25.255  <span class=\"_ _154\"> </span>22.368  <span class=\"_ _13d\"> </span>2.88<span class=\"_ _0\"></span>7  Accantonamenti <span class=\"_ _144\"> </span>613  <span class=\"_ _15c\"> </span>911  <span class=\"_ _1d3\"> </span>(299) Costi per servizi manutentivi e lavorazioni esterne<span class=\"_ _0\"></span> <span class=\"_ _14e\"> </span>36.839  <span class=\"_ _13d\"> </span>35.842  <span class=\"_ _c3\"> </span>997  Costi energetici <span class=\"_ _d2\"> </span>10.715  <span class=\"_ _ad\"> </span>14.617  <span class=\"_ _ad\"> </span>(3.902) Costi bunker <span class=\"_ _1d9\"> </span>38.010  <span class=\"_ _c3\"> </span>42.691  <span class=\"_ _154\"> </span>(4.680) Noleggi Navi e contenitori <span class=\"_ _69\"> </span>3.269  <span class=\"_ _1c5\"> </span>4.228  <span class=\"_ _a2\"> </span>(959) Affitto e noleggi <span class=\"_ _12e\"> </span>1.610  <span class=\"_ _e0\"> </span>1.075  <span class=\"_ _16b\"> </span>534  Altri costi <span class=\"_ _1da\"> </span>853  <span class=\"_ _150\"> </span>1.141  <span class=\"_ _c8\"> </span>(288) Ricavi diversi e recuperi di costi <span class=\"_ _bf\"> </span>(9.679) <span class=\"_ _154\"> </span>(10.6<span class=\"_ _0\"></span>60) <span class=\"_ _9c\"> </span>980  Costo del venduto <span class=\"_ _82\"> </span>1<span class=\"_ _0\"></span>.369.334  <span class=\"_ _77\"> </span>1.<span class=\"_ _0\"></span>077.434  <span class=\"_ _4a\"> </span>291.901  L\u2019aumento <span class=\"_ _44\"> </span>del <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _44\"> </span>del <span class=\"_ _57\"> </span>venduto <span class=\"_ _44\"> </span>consiste <span class=\"_ _44\"> </span>principalmente <span class=\"_ _44\"> </span>nel <span class=\"_ _44\"> </span>maggior <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _44\"> </span>d\u2019acquisto <span class=\"_ _44\"> </span>dei <span class=\"_ _57\"> </span>prodott<span class=\"_ _0\"></span>i ortofruttic<span class=\"_ _0\"></span>oli, <span class=\"_ _54\"></span>stre<span class=\"_ _0\"></span>ttamente <span class=\"_ _5a\"> </span>legato <span class=\"_ _5a\"> </span>all\u2019inc<span class=\"_ _0\"></span>remento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>ri<span class=\"_ _0\"></span>cavi. <span class=\"_ _5a\"> </span>Come <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>sposto <span class=\"_ _5a\"> </span>nella <span class=\"_ _5a\"> </span>rela<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>gestione, <span class=\"_ _5a\"> </span>si<span class=\"_ _0\"></span> segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>umento <span class=\"_ _3c\"></span>gener<span class=\"_ _0\"></span>ale <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>ca<span class=\"_ _0\"></span>usa <span class=\"_ _3c\"></span>dell\u2019infl<span class=\"_ _0\"></span>azione, <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>uona <span class=\"_ _3c\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>riusc<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>asferire <span class=\"_ _3c\"></span>sui<span class=\"_ _0\"></span> prezzi di vendit<span class=\"_ _0\"></span>a dei nostri <span class=\"_ _0\"></span>beni e servizi senza <span class=\"_ _0\"></span>pregiudic<span class=\"_ _0\"></span>are in maniera s<span class=\"_ _0\"></span>ignificativa<span class=\"_ _0\"></span> la redditivit\u00e0<span class=\"_ _0\"></span> del Gruppo.<span class=\"_ _0\"></span> Si segnala c<span class=\"_ _0\"></span>he il valore d<span class=\"_ _0\"></span>el costo<span class=\"_ _0\"></span> del venduto al <span class=\"_ _0\"></span>31 dicemb<span class=\"_ _0\"></span>re 2023 scon<span class=\"_ _0\"></span>ta per euro<span class=\"_ _0\"></span> 237.886 m<span class=\"_ _0\"></span>igliaia l\u2019effetto<span class=\"_ _0\"></span> di variazione del <span class=\"_ _0\"></span>perimetro. I<span class=\"_ _0\"></span>n aggiunta occorre<span class=\"_ _0\"></span> evidenzi<span class=\"_ _0\"></span>are una riduzion<span class=\"_ _0\"></span>e dei costi energetici <span class=\"_ _0\"></span>per il 31% a par<span class=\"_ _0\"></span>it\u00e0 di <span class=\"_ _56\"> </span>perimetro <span class=\"_ _56\"> </span>legata <span class=\"_ _56\"> </span>alla <span class=\"_ _56\"> </span>flessione <span class=\"_ _56\"> </span>del <span class=\"_ _56\"> </span>costo <span class=\"_ _56\"> </span>della <span class=\"_ _56\"> </span>materia <span class=\"_ _56\"> </span>prima <span class=\"_ _56\"> </span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>all\u2019esercizio <span class=\"_ _56\"> </span>precedente, <span class=\"_ _56\"> </span>alla<span class=\"_ _0\"></span> sottoscri<span class=\"_ _0\"></span>zione <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>accordi <span class=\"_ _5a\"> </span>pi\u00f9 <span class=\"_ _5a\"> </span>favore<span class=\"_ _0\"></span>voli <span class=\"_ _54\"></span>con <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>princip<span class=\"_ _0\"></span>ali <span class=\"_ _54\"></span>azie<span class=\"_ _0\"></span>nde <span class=\"_ _54\"></span>elettr<span class=\"_ _0\"></span>iche <span class=\"_ _54\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>un\u2019atte<span class=\"_ _0\"></span>nzione <span class=\"_ _5a\"> </span>generale <span class=\"_ _5a\"> </span>al risparmio <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>consum<span class=\"_ _0\"></span>i. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>il setto<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>Shippi<span class=\"_ _0\"></span>ng, <span class=\"_ _0\"></span>si rile<span class=\"_ _0\"></span>va un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>decremento<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bunker <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> decremento del <span class=\"_ _4\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del carburante: <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>ricord<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>variazione del <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>bunker <span class=\"_ _4\"></span>risulta sostanzialmente<span class=\"_ _0\"></span> neutra g<span class=\"_ _3\"></span>razie <span class=\"_ _3\"></span>all\u2019a<span class=\"_ _0\"></span>pplicazione della <span class=\"_ _4\"></span>claus<span class=\"_ _0\"></span>ola <span class=\"_ _3\"></span>BAF <span class=\"_ _3\"></span>(Bunker <span class=\"_ _3\"></span>Adjustment Factor) <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ibalta <span class=\"_ _3\"></span>al clien<span class=\"_ _3\"></span>te l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>variazioni intervenute nel c<span class=\"_ _0\"></span>osto del co<span class=\"_ _0\"></span>mbustibile. La riduzione <span class=\"_ _3\"></span>nel costo per <span class=\"_ _3\"></span>noleggi di <span class=\"_ _3\"></span>navi e contenitori sconta la <span class=\"_ _3\"></span>ripresa <span class=\"_ _3\"></span>ai sensi del <span class=\"_ _3\"></span>principio IFRS 16 <span class=\"_ _3\"></span>del costo<span class=\"_ _254\"> </span> della <span class=\"_ _3\"></span>quinta <span class=\"_ _3\"></span>nave utilizzata <span class=\"_ _3\"></span>dalla societ\u00e0 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>rmatoriale <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>peraltro <span class=\"_ _3\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>compe<span class=\"_ _0\"></span>nsato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sotto<span class=\"_ _0\"></span>forma <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incremento<span class=\"_ _254\"> </span> nelle quote d<span class=\"_ _0\"></span>i ammortamento<span class=\"_ _0\"></span> del periodo.<span class=\"_ _254\"> </span> Relativamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>agli <span class=\"_ _3f\"></span>ammort<span class=\"_ _0\"></span>amenti <span class=\"_ _3c\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>aumento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>2<span class=\"_ _0\"></span>.887 <span class=\"_ _3c\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3c\"></span>sia <span class=\"_ _3f\"></span>riconducibil<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>all\u2019e<span class=\"_ _0\"></span>ffetto<span class=\"_ _254\"> </span> perimetro a seguito delle due neoacqui<span class=\"_ _0\"></span>site societ\u00e0 francesi per euro 2.555 migliaia <span class=\"_ _0\"></span>di cui <span class=\"_ _3\"></span>euro 1.672 migliaia<span class=\"_ _0\"></span> ai<span class=\"_ _254\"> </span> sensi del princ<span class=\"_ _0\"></span>ipio IFRS 16.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Si <span class=\"_ _0\"></span>segnala <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201cCost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>acquisto <span class=\"_ _3c\"></span>materie <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ime, <span class=\"_ _0\"></span>imballi, <span class=\"_ _0\"></span>palle<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>merc<span class=\"_ _0\"></span>i\u201d c<span class=\"_ _0\"></span>omprende <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>14.216 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia di <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>collegate, <span class=\"_ _0\"></span>effettu<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rientranti <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>saldi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>indicati <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>Nota<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>34 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cui si rimanda.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>voce, <span class=\"_ _0\"></span>invece, <span class=\"_ _0\"></span>\u201ccos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>trasporto <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>movim<span class=\"_ _0\"></span>entazione\u201d<span class=\"_ _0\"></span> comp<span class=\"_ _0\"></span>rende <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>5.565 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span> colle<span class=\"_ _0\"></span>gate del <span class=\"_ _54\"></span>Gruppo <span class=\"_ _3f\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>3.704 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3f\"></span>vers<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>correla<span class=\"_ _0\"></span>te; <span class=\"_ _3f\"></span>an<span class=\"_ _0\"></span>che <span class=\"_ _3f\"></span>questi <span class=\"_ _54\"></span>sald<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>ricompresi<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>nel <span class=\"_ _54\"></span>dettaglio<span class=\"_ _0\"></span> fornito nella No<span class=\"_ _0\"></span>ta 34.  La <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>\u201cRica<span class=\"_ _0\"></span>vi <span class=\"_ _3c\"></span>diver<span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>cuperi <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti\u201d <span class=\"_ _3c\"></span>compre<span class=\"_ _0\"></span>nde <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>244 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>icavi <span class=\"_ _3c\"></span>verso <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ollegate <span class=\"_ _3c\"></span>del Gruppo ed euro <span class=\"_ _0\"></span>6 migliaia <span class=\"_ _0\"></span>di ricavi verso <span class=\"_ _0\"></span>societ\u00e0 correla<span class=\"_ _0\"></span>te. Si rimanda alla<span class=\"_ _0\"></span> Nota 34<span class=\"_ _0\"></span> per ulteriori dettagl<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span>NOTA 25. Spes<span class=\"_ _3\"></span>e generali ed amministrati<span class=\"_ _3\"></span>ve Nella seguente tab<span class=\"_ _0\"></span>ella \u00e8 esp<span class=\"_ _0\"></span>osto il dettaglio dei cos<span class=\"_ _0\"></span>ti generali ed a<span class=\"_ _0\"></span>mministrati<span class=\"_ _0\"></span>vi per destinazion<span class=\"_ _0\"></span>e e per natur<span class=\"_ _0\"></span>a. Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Compensi organi sociali <span class=\"_ _17c\"> </span>1.646  <span class=\"_ _1a5\"> </span>1.293  <span class=\"_ _a0\"> </span>353  Costi consulenza professionale, legale, fiscale, notarile <span class=\"_ _fd\"> </span>5.573  <span class=\"_ _1a5\"> </span>4.135  <span class=\"_ _16b\"> </span>1.438  Spese commerciali, pubblicitarie, promozionali <span class=\"_ _108\"> </span>2.271  <span class=\"_ _16b\"> </span>2.218  <span class=\"_ _1a5\"> </span>52  Costi di manodopera interna <span class=\"_ _1db\"> </span>58.772  <span class=\"_ _154\"> </span>41.902  <span class=\"_ _ed\"> </span>16.870  Ammortamenti <span class=\"_ _1d8\"> </span>6.237  <span class=\"_ _19c\"> </span>5<span class=\"_ _0\"></span>.746  <span class=\"_ _1a3\"> </span>491  Accantonamenti <span class=\"_ _144\"> </span>2.283  <span class=\"_ _c7\"> </span>1.333  <span class=\"_ _16b\"> </span>950  Costi per servizi manutentivi e per collaborazioni <span class=\"_ _c1\"> </span>8.221  <span class=\"_ _1a5\"> </span>7.622  <span class=\"_ _19c\"> </span>600  Spese assicurative <span class=\"_ _18d\"> </span>2<span class=\"_ _0\"></span>.783  <span class=\"_ _1c5\"> </span>2.182  <span class=\"_ _1a5\"> </span>601  Utenze <span class=\"_ _1dc\"> </span>1.860  <span class=\"_ _1c5\"> </span>1.67<span class=\"_ _0\"></span>8  <span class=\"_ _a0\"> </span>182  Spese per trasferte <span class=\"_ _1dd\"> </span>2.214  <span class=\"_ _a0\"> </span>1.388  <span class=\"_ _19c\"> </span>826  Costo parco auto <span class=\"_ _1de\"> </span>1.447  <span class=\"_ _16b\"> </span>840  <span class=\"_ _9\"> </span>607  Affitto, e noleggi <span class=\"_ _102\"> </span>806  <span class=\"_ _9\"> </span>603  <span class=\"_ _9\"> </span>203  Costi per acquisti e servizi vs collegate e correlate <span class=\"_ _18\"> </span>352  <span class=\"_ _c9\"> </span>494  <span class=\"_ _150\"> </span>(142) Altri costi <span class=\"_ _1da\"> </span>3.930  <span class=\"_ _c7\"> </span>3.007  <span class=\"_ _c7\"> </span>923 <span class=\"_ _0\"></span> Costi di acquisto cancelleria, materiale di consumo <span class=\"_ _16\"> </span>461 <span class=\"_ _0\"></span> <span class=\"_ _15c\"> </span>429  <span class=\"_ _150\"> </span>32  Spese per commissioni, fidejussioni <span class=\"_ _1df\"> </span>1.399  <span class=\"_ _a0\"> </span>960  <span class=\"_ _9\"> </span>438  Spese generali e ammini<span class=\"_ _0\"></span>strative <span class=\"_ _dd\"> </span>100.254  <span class=\"_ _a7\"> </span>75.831  <span class=\"_ _6f\"> </span>24.423  La tab<span class=\"_ _0\"></span>ella evidenzia <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>per spes<span class=\"_ _0\"></span>e generali ed<span class=\"_ _0\"></span> ammi<span class=\"_ _0\"></span>nistrative <span class=\"_ _0\"></span>in incr<span class=\"_ _0\"></span>emento rispe<span class=\"_ _0\"></span>tto all\u2019<span class=\"_ _0\"></span>esercizio preced<span class=\"_ _0\"></span>ente essenzialmente <span class=\"_ _0\"></span>nelle comp<span class=\"_ _0\"></span>onenti costi<span class=\"_ _0\"></span> di manodopera<span class=\"_ _0\"></span> interna a<span class=\"_ _0\"></span> seguito dell\u2019i<span class=\"_ _0\"></span>ngresso dei dipe<span class=\"_ _0\"></span>ndenti delle<span class=\"_ _0\"></span> due neoacquisite soci<span class=\"_ _0\"></span>et\u00e0 france<span class=\"_ _0\"></span>si che hanno risp<span class=\"_ _0\"></span>ettivamente<span class=\"_ _0\"></span> 241 e 59 dipendent<span class=\"_ _0\"></span>i.  Si registra un<span class=\"_ _0\"></span> incremento<span class=\"_ _0\"></span> anche n<span class=\"_ _0\"></span>egli altri cos<span class=\"_ _0\"></span>ti dovuto pr<span class=\"_ _0\"></span>incipalmente a<span class=\"_ _0\"></span>d un aum<span class=\"_ _0\"></span>ento di: i) s<span class=\"_ _0\"></span>pese di trasferta<span class=\"_ _0\"></span> per <span class=\"_ _5b\"> </span>euro  826 <span class=\"_ _50\"> </span>migliaia <span class=\"_ _50\"> </span>a <span class=\"_ _50\"> </span>seguito  della <span class=\"_ _5b\"> </span>ri<span class=\"_ _0\"></span>presa <span class=\"_ _50\"> </span>post <span class=\"_ _50\"> </span>pandemia,  ii) <span class=\"_ _5b\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>parco  auto <span class=\"_ _50\"> </span>per <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>607  migliaia principalmente <span class=\"_ _3c\"></span>dovut<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>all\u2019e<span class=\"_ _0\"></span>ffetto <span class=\"_ _0\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>due<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>neoa<span class=\"_ _0\"></span>cquisite <span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _0\"></span>franc<span class=\"_ _0\"></span>esi <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>532 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>iii) imposte, <span class=\"_ _56\"> </span>tasse <span class=\"_ _55\"> </span>ind<span class=\"_ _0\"></span>irette <span class=\"_ _56\"> </span>ed <span class=\"_ _55\"> </span>iva <span class=\"_ _56\"> </span>indetraibile <span class=\"_ _56\"> </span>per <span class=\"_ _55\"> </span>euro <span class=\"_ _56\"> </span>824 <span class=\"_ _56\"> </span>migliaia, <span class=\"_ _55\"> </span>all\u2019i<span class=\"_ _0\"></span>nterno <span class=\"_ _56\"> </span>della <span class=\"_ _56\"> </span>voce <span class=\"_ _55\"> </span>\u201cAltri <span class=\"_ _56\"> </span>costi\u201d. Relativamente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>costi <span class=\"_ _54\"></span>per <span class=\"_ _5a\"> </span>servizi <span class=\"_ _54\"></span>manute<span class=\"_ _0\"></span>ntivi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>var<span class=\"_ _0\"></span>i, <span class=\"_ _54\"></span>l\u2019aumento <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>lega <span class=\"_ _5a\"> </span>principalmente<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>maggior<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>costi <span class=\"_ _54\"></span>di assistenza <span class=\"_ _44\"> </span>hard<span class=\"_ _0\"></span>ware <span class=\"_ _44\"> </span>e <span class=\"_ _44\"> </span>softwa<span class=\"_ _0\"></span>re. <span class=\"_ _44\"> </span>Per <span class=\"_ _44\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>riguarda <span class=\"_ _44\"> </span>la <span class=\"_ _44\"> </span>voce<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>ccantonament<span class=\"_ _0\"></span>i <span class=\"_ _57\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>rimanda <span class=\"_ _44\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>quanto precedenteme<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>escritto <span class=\"_ _3c\"></span>nelle <span class=\"_ _3c\"></span>Nota <span class=\"_ _3c\"></span>8 <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>17. <span class=\"_ _0\"></span>Si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>inc<span class=\"_ _0\"></span>remento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3c\"></span>ammortame<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella variazione <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>perimetro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>Blampin <span class=\"_ _5a\"> </span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>Ca<span class=\"_ _0\"></span>pexo <span class=\"_ _54\"> </span>sia <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>gli <span class=\"_ _5a\"> </span>investimenti <span class=\"_ _5a\"> </span>effettu<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>na<span class=\"_ _0\"></span>tura operativa <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>legati <span class=\"_ _5b\"> </span>all\u2019app<span class=\"_ _0\"></span>licazione <span class=\"_ _5a\"> </span>del <span class=\"_ _50\"> </span>principio <span class=\"_ _5b\"> </span>IFR<span class=\"_ _0\"></span>S <span class=\"_ _5a\"> </span>16. <span class=\"_ _5b\"> </span>La <span class=\"_ _5b\"> </span>voce <span class=\"_ _5b\"> </span>\u201ccosti <span class=\"_ _5b\"> </span>vs <span class=\"_ _5b\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>collegate <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>correla<span class=\"_ _0\"></span>te\u201d comprende <span class=\"_ _54\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>25 <span class=\"_ _54\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _54\"></span>verso<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>colle<span class=\"_ _0\"></span>gate <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>327<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>migliaia <span class=\"_ _5a\"> </span>verso <span class=\"_ _5a\"> </span>societ\u00e0 <span class=\"_ _54\"></span>correlate<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>mentre<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>si segnala come i dati relativi ai costi di manodopera e compensi organi soc<span class=\"_ _0\"></span>iali del 2023 includano costi per euro 2.676 e 88 migliaia relativi a parti correlate persone fisic<span class=\"_ _0\"></span>he. Si <span class=\"_ _3\"></span>rimand<span class=\"_ _0\"></span>a alla Nota 34 per <span class=\"_ _3\"></span>un ulteriore dettagli<span class=\"_ _0\"></span>o.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-787": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs5ae\">NOTA 3. Immob<span class=\"_ _3\"></span>ili, impianti e ma<span class=\"_ _3\"></span>cchinari  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5af\">Valori in migliaia<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5b0\">\u20ac<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5b1\">Terreni e<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5b2\">Fabbricati<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5b3\">Piantagioni<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5b4\">Impianti e<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5b5\">macchinari<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5b6\">Attrezzature<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5b7\">ind.li e<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5b8\">comm.li<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5b9\">Altri<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5ba\">beni<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5bb\">Imm.ni<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5bc\">in<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5bd\">corso e<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5be\">acconti<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5bf\">Totale<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5c0\">Costo storico <span class=\"_ _ab\"> </span>121.529<span class=\"_ _0\"></span>  <span class=\"_ _13f\"> </span>3.1<span class=\"_ _0\"></span>55  <span class=\"_ _f8\"> </span>282.931  <span class=\"_ _161\"> </span>13.069  <span class=\"_ _52\"> </span>23.425  <span class=\"_ _9f\"> </span>2.867  <span class=\"_ _142\"> </span>446.977  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5c1\">F.do<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5c2\">ammortamento<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5c3\">(44.871) <span class=\"_ _153\"> </span>(<span class=\"_ _0\"></span>1.157) <span class=\"_ _ff\"> </span>(212.845) <span class=\"_ _157\"> </span>(7<span class=\"_ _0\"></span>.219) <span class=\"_ _11f\"> </span>(16.478)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5c4\">- <span class=\"_ _75\"> </span>(282.570)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5c5\">Saldo al<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5c6\">31.12.2021<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5c7\">76.659  <span class=\"_ _af\"> </span>1.9<span class=\"_ _0\"></span>98  <span class=\"_ _52\"> </span>7<span class=\"_ _0\"></span>0.086  <span class=\"_ _10c\"> </span>5.850  <span class=\"_ _b2\"> </span>6.947  <span class=\"_ _a3\"> </span>2.867  <span class=\"_ _142\"> </span>164.407  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gs5c8\">Movimento del<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gs5c9\">periodo:<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5ca\">Incrementi <span class=\"_ _ec\"> </span>8.725<span class=\"_ _0\"></span>  <span class=\"_ _4d\"> </span>-  <span class=\"_ _de\"> </span>4.437  <span class=\"_ _f1\"> </span>5.7<span class=\"_ _0\"></span>80  <span class=\"_ _c5\"> </span>3.631  <span class=\"_ _139\"> </span>3.989  <span class=\"_ _14b\"> </span>26.562  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5cb\">Decrementi -costo<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5cc\">storico<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5cd\">(2.365) <span class=\"_ _103\"> </span>-  <span class=\"_ _de\"> </span>(918) <span class=\"_ _195\"> </span>(3.215) <span class=\"_ _113\"> </span>(2.077<span class=\"_ _0\"></span>) <span class=\"_ _153\"> </span>-  <span class=\"_ _e5\"> </span>(8.575)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5ce\">Decrementi -fondo<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5cf\">amm.to<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5d0\">2.141  <span class=\"_ _52\"> </span>-  <span class=\"_ _de\"> </span>642  <span class=\"_ _6f\"> </span>3.215  <span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span>.723  <span class=\"_ _11b\"> </span>-  <span class=\"_ _16d\"> </span>7.721  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5d1\">Riclassifiche -costo<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5d2\">storico<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5d3\">733  <span class=\"_ _75\"> </span>-  <span class=\"_ _de\"> </span>2.210  <span class=\"_ _f1\"> </span>(408) <span class=\"_ _71\"> </span>(3)  <span class=\"_ _12f\"> </span>(2.610) <span class=\"_ _4b\"> </span>(78)  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5d4\">Riclassifiche -fondo<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5d5\">amm.to<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5d6\">-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>326) <span class=\"_ _113\"> </span>244  <span class=\"_ _1a7\"> </span>24  <span class=\"_ _41\"> </span>-  <span class=\"_ _e5\"> </span>(57)  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5d7\">Variazione area di<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5d8\">consolidamento -<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5d9\">costo storico<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5da\">-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _16d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5db\">Variazione area<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5dc\">consolidamento-<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5dd\">fondo amm.to<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5de\">-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _16d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5df\">Differenze cambio-<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5e0\">costo storico<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5e1\">153  <span class=\"_ _32\"> </span>120  <span class=\"_ _13d\"> </span>270  <span class=\"_ _27\"> </span>5  <span class=\"_ _1a9\"> </span>86  <span class=\"_ _41\"> </span>-  <span class=\"_ _16d\"> </span>634  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5e2\">Differenze cambio-<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5e3\">fondo amm.to<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5e4\">(75) <span class=\"_ _195\"> </span>(48) <span class=\"_ _71\"> </span>(148) <span class=\"_ _195\"> </span>(5) <span class=\"_ _1aa\"> </span>(56) <span class=\"_ _14c\"> </span>-  <span class=\"_ _e5\"> </span>(332)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs5e5\">Ammortamenti <span class=\"_ _ee\"> </span>(6.312) <span class=\"_ _189\"> </span>(211) <span class=\"_ _c5\"> </span>(14.476) <span class=\"_ _77\"> </span>(2.908) <span class=\"_ _fd\"> </span>(2.408) <span class=\"_ _ca\"> </span>-  <span class=\"_ _e5\"> </span>(26.315)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5e6\">Costo storico <span class=\"_ _ab\"> </span>128.776  <span class=\"_ _a3\"> </span>3.275  <span class=\"_ _c0\"> </span>288.931  <span class=\"_ _a8\"> </span>15.231<span class=\"_ _0\"></span>  <span class=\"_ _101\"> </span>25.062  <span class=\"_ _9b\"> </span>4.246  <span class=\"_ _4b\"> </span>4<span class=\"_ _0\"></span>65.521  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5e7\">F.do<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5e8\">ammortamento<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5e9\">(49.116) <span class=\"_ _a3\"> </span>(1.416) <span class=\"_ _10a\"> </span>(227.153) <span class=\"_ _4f\"> </span>(6.672) <span class=\"_ _52\"> </span>(17.196) <span class=\"_ _98\"> </span>-<span class=\"_ _3\"></span> <span class=\"_ _75\"> </span>(301.554)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5ea\">Saldo al<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5eb\">31.12.2022<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5ec\">79.660  <span class=\"_ _a8\"> </span>1.859  <span class=\"_ _41\"> </span>6<span class=\"_ _0\"></span>1.778  <span class=\"_ _4a\"> </span>8.5<span class=\"_ _0\"></span>59  <span class=\"_ _1c\"> </span>7.866  <span class=\"_ _a3\"> </span>4.246  <span class=\"_ _4b\"> </span>163.967<span class=\"_ _0\"></span>  </div>Valori in migliaia \u20ac Terreni e Fabbricati<span class=\"_ _254\"> </span>Piantagioni<span class=\"_ _254\"> </span>Impianti e macchinari<span class=\"_ _254\"> </span>Attrezzature ind.li e comm.li Altri beni Imm.ni in corso e acconti<span class=\"_ _254\"> </span>Totale Costo storico <span class=\"_ _ab\"> </span>128.776  <span class=\"_ _a3\"> </span>3.275  <span class=\"_ _c0\"> </span>288.931  <span class=\"_ _a8\"> </span>15.231<span class=\"_ _0\"></span>  <span class=\"_ _101\"> </span>25.062  <span class=\"_ _155\"> </span>4.246  <span class=\"_ _4b\"> </span>46<span class=\"_ _0\"></span>5.521  F.do ammortamento (49.116) <span class=\"_ _a3\"> </span>(1.416) <span class=\"_ _10a\"> </span>(227.153) <span class=\"_ _4f\"> </span>(6.672) <span class=\"_ _52\"> </span>(17.196) <span class=\"_ _39\"> </span>-  <span class=\"_ _16d\"> </span>(301.554) Saldo al 31.12.2022 79.660  <span class=\"_ _a8\"> </span>1.859  <span class=\"_ _41\"> </span>6<span class=\"_ _0\"></span>1.778  <span class=\"_ _4a\"> </span>8.5<span class=\"_ _0\"></span>59  <span class=\"_ _1c\"> </span>7.866  <span class=\"_ _4f\"> </span>4.246 <span class=\"_ _157\"> </span>163.967<span class=\"_ _0\"></span>  Movimento del periodo: Incrementi <span class=\"_ _ec\"> </span>13.454  <span class=\"_ _189\"> </span>-  <span class=\"_ _de\"> </span>14.247  <span class=\"_ _12f\"> </span>5.004  <span class=\"_ _c4\"> </span>3.839  <span class=\"_ _13a\"> </span>3.647  <span class=\"_ _a3\"> </span>40.191  Decrementi -costo storico (6.896) <span class=\"_ _10d\"> </span>-  <span class=\"_ _de\"> </span>(11.975) <span class=\"_ _f7\"> </span>(1.342) <span class=\"_ _113\"> </span>(1.518) <span class=\"_ _16c\"> </span>(185) <span class=\"_ _161\"> </span>(21.915) Decrementi -fondo amm.to 4.862  <span class=\"_ _ee\"> </span>-  <span class=\"_ _de\"> </span>11.77<span class=\"_ _0\"></span>5  <span class=\"_ _c0\"> </span>1.203  <span class=\"_ _70\"> </span>1.234  <span class=\"_ _af\"> </span>-  <span class=\"_ _e5\"> </span>19.073  Riclassifiche -costo storico 1.204  <span class=\"_ _46\"> </span>-  <span class=\"_ _de\"> </span>483  <span class=\"_ _70\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _2a\"> </span>36  <span class=\"_ _41\"> </span>(1.849) <span class=\"_ _4b\"> </span>(127) Riclassifiche -fondo amm.to -  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>(38) <span class=\"_ _f7\"> </span>-  <span class=\"_ _16d\"> </span>(37) Variazione area di consolidamento - costo storico 7.510  <span class=\"_ _12f\"> </span>-  <span class=\"_ _1aa\"> </span>12.161  <span class=\"_ _c0\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _2a\"> </span>2.500  <span class=\"_ _aa\"> </span>-  <span class=\"_ _e5\"> </span>22.171  Variazione area consolidamento-<span class=\"_ _254\"> </span>fondo amm.to (215) <span class=\"_ _a4\"> </span>-  <span class=\"_ _de\"> </span>(7<span class=\"_ _0\"></span>.182) <span class=\"_ _12f\"> </span>-  <span class=\"_ _2a\"> </span>(1.578) <span class=\"_ _a3\"> </span>-  <span class=\"_ _16d\"> </span>(8.975) Differenze cambio-<span class=\"_ _254\"> </span>costo storico 180  <span class=\"_ _113\"> </span>139  <span class=\"_ _13d\"> </span>320  <span class=\"_ _27\"> </span>6  <span class=\"_ _b1\"> </span>87  <span class=\"_ _41\"> </span>-  <span class=\"_ _e5\"> </span>732  Differenze cambio-<span class=\"_ _254\"> </span>fondo amm.to (95) <span class=\"_ _75\"> </span>(60) <span class=\"_ _6f\"> </span>(195) <span class=\"_ _74\"> </span>(6) <span class=\"_ _1a8\"> </span>(60) <span class=\"_ _4a\"> </span>-  <span class=\"_ _16d\"> </span>(415) Ammortamenti <span class=\"_ _ee\"> </span>(8.026) <span class=\"_ _10c\"> </span>(214) <span class=\"_ _74\"> </span>(15<span class=\"_ _0\"></span>.528) <span class=\"_ _189\"> </span>(3.084) <span class=\"_ _fd\"> </span>(3.010) <span class=\"_ _1a6\"> </span>-  <span class=\"_ _16d\"> </span>(29.861) Costo storico <span class=\"_ _ab\"> </span>144.228  <span class=\"_ _1a6\"> </span>3.414  <span class=\"_ _41\"> </span>304<span class=\"_ _0\"></span>.167  <span class=\"_ _161\"> </span>18.899  <span class=\"_ _42\"> </span>30<span class=\"_ _0\"></span>.006  <span class=\"_ _17d\"> </span>5.858  <span class=\"_ _4b\"> </span>50<span class=\"_ _0\"></span>6.573  F.do ammortamento (52.590) <span class=\"_ _ca\"> </span>(1.690) <span class=\"_ _189\"> </span>(23<span class=\"_ _0\"></span>8.283) <span class=\"_ _45\"> </span>(8<span class=\"_ _0\"></span>.559) <span class=\"_ _12f\"> </span>(20.647)<span class=\"_ _254\"> </span>- <span class=\"_ _75\"> </span>(321.769) Saldo al 31.12.2023 91.638  <span class=\"_ _af\"> </span>1<span class=\"_ _0\"></span>.724  <span class=\"_ _f8\"> </span>65.884  <span class=\"_ _10d\"> </span>10.340  <span class=\"_ _12f\"> </span>9<span class=\"_ _0\"></span>.359  <span class=\"_ _4f\"> </span>5.858  <span class=\"_ _4b\"> </span>1<span class=\"_ _0\"></span>84.804  Al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>mobilizzazion<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>material<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>mmontano <span class=\"_ _3f\"></span>com<span class=\"_ _0\"></span>plessivamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>84.804 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span>, con un incremen<span class=\"_ _0\"></span>to netto di <span class=\"_ _0\"></span>euro 20.837<span class=\"_ _0\"></span> migliaia rispetto<span class=\"_ _0\"></span> al saldo al 31<span class=\"_ _0\"></span> dicembre 2022 per <span class=\"_ _0\"></span>effetto di: -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">investimenti <span class=\"_ _0\"></span>per eu<span class=\"_ _0\"></span>ro 4<span class=\"_ _0\"></span>0.191 <span class=\"_ _0\"></span>migliaia<span class=\"_ _0\"></span>, cos<span class=\"_ _0\"></span>\u00ec sudd<span class=\"_ _0\"></span>ivisi: \u201c<span class=\"_ _0\"></span>Distribuzione<span class=\"_ _0\"></span>\u201d per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2.594 mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>(di <span class=\"_ _0\"></span>cui </span></span>euro 11.838 migliaia per diritti d\u2019uso), \u201cShipping\u201d per euro 16.4<span class=\"_ _0\"></span>16 migliaia (di cui euro 15.984 migliaia per <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>iritti <span class=\"_ _3\"></span>d\u2019uso), \u201cHolding <span class=\"_ _3\"></span>&amp; <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>ervizi\u201d per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.181<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _4\"></span>(d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>83<span class=\"_ _0\"></span>5 <span class=\"_ _3\"></span>migliaia per <span class=\"_ _4\"></span>diritt<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>d\u2019us<span class=\"_ _0\"></span>o), <span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">ammortamenti di period<span class=\"_ _0\"></span>o per euro 29.861<span class=\"_ _0\"></span> migliaia, <span class=\"_ _0\"></span> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">riclassifiche per netti euro <span class=\"_ _0\"></span>164 migliai<span class=\"_ _0\"></span>a; </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">dismissioni di cespiti <span class=\"_ _0\"></span>per netti euro 2.842<span class=\"_ _0\"></span> migliaia;  </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">effetto variazione per<span class=\"_ _0\"></span>imetro per netti euro <span class=\"_ _0\"></span>13.196 migl<span class=\"_ _0\"></span>iaia; </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">incremento <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>effe<span class=\"_ _0\"></span>tto <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>mbio <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _5a\"> </span>3<span class=\"_ _0\"></span>17 <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>igliaia, <span class=\"_ _5b\"> </span>essenzi<span class=\"_ _0\"></span>almente <span class=\"_ _5b\"> </span>riferito<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>agli <span class=\"_ _5b\"> </span>assets <span class=\"_ _5b\"> </span>delle<span class=\"_ _0\"></span> </span></span>societ\u00e0 <span class=\"_ _3\"></span>messicane per <span class=\"_ _4\"></span>via di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>peso messicano <span class=\"_ _3\"></span>passato da <span class=\"_ _4\"></span>20,856 pesos <span class=\"_ _4\"></span>del 31 <span class=\"_ _4\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>8,723 pesos/euro del 31 d<span class=\"_ _0\"></span>icembre<span class=\"_ _0\"></span> 2023.<span class=\"_ _254\"> </span>Terreni e fabbr<span class=\"_ _0\"></span>icati La <span class=\"_ _5a\"> </span>movi<span class=\"_ _0\"></span>mentazione <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>periodo <span class=\"_ _5b\"> </span>registra <span class=\"_ _5b\"> </span>un <span class=\"_ _5a\"> </span>in<span class=\"_ _0\"></span>creme<span class=\"_ _0\"></span>nto <span class=\"_ _5a\"> </span>netto <span class=\"_ _5b\"> </span>complessivo <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5b\"> </span>11.979 <span class=\"_ _5b\"> </span>migliaia <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>via principalmente <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>investi<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>13.454<span class=\"_ _0\"></span> miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>e dell\u2019a<span class=\"_ _0\"></span>rea <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>onsolidamento <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> 7.296 <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>igliaia, <span class=\"_ _54\"></span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>cambio <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>8<span class=\"_ _0\"></span>5 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>riclassi<span class=\"_ _0\"></span>fiche <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>1.204 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>parz<span class=\"_ _0\"></span>ialmente mitigato da ammortament<span class=\"_ _0\"></span>i per <span class=\"_ _3\"></span>euro 8.026 migliaia<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e dismission<span class=\"_ _0\"></span>i per eu<span class=\"_ _3\"></span>ro 2.034 m<span class=\"_ _0\"></span>igliaia. Gli investimenti per euro  2.<span class=\"_ _3\"></span>685  migliaia  hanno  essenzialmente  riguardat<span class=\"_ _0\"></span>o <span class=\"_ _50\"> </span>l\u2019acquisizione  di <span class=\"_ _50\"> </span>un  terreno  a <span class=\"_ _5b\"> </span>Verona  adiacente<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>l magazzino  gi\u00e0  in  possesso<span class=\"_ _0\"></span>, <span class=\"_ _50\"> </span>la  sistemazione  e  l\u2019ampl<span class=\"_ _0\"></span>iamento  degli  uffici  in  Grecia  ed  in  Francia  dove  si aggiungono <span class=\"_ _5a\"> </span>anch<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>i <span class=\"_ _5a\"> </span>lavori <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ammoderna<span class=\"_ _0\"></span>mento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>magazzin<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Rungis <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>Alv<span class=\"_ _0\"></span>erca <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>si <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ggiungono <span class=\"_ _5a\"> </span>eur<span class=\"_ _0\"></span>o 10.769 <span class=\"_ _5a\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>nuovi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>ontratti, <span class=\"_ _5a\"> </span>piuttos<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>che <span class=\"_ _5a\"> </span>rinnovi <span class=\"_ _5b\"> </span>e/o <span class=\"_ _5a\"> </span>ampliam<span class=\"_ _0\"></span>enti, <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>affitto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>magazzin<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>uffici assoggettati al principio contab<span class=\"_ _0\"></span>ile IFRS 16. <span class=\"_ _3\"></span>Si segnala che i principali investiment<span class=\"_ _0\"></span>i legati alla contabilizzazion<span class=\"_ _0\"></span>e secondo il <span class=\"_ _4\"></span>principio IFRS <span class=\"_ _4\"></span>16<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>rel<span class=\"_ _0\"></span>ativi <span class=\"_ _4\"></span>al rinnovo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>concessione italiana <span class=\"_ _4\"></span>relat<span class=\"_ _0\"></span>iva al <span class=\"_ _4\"></span>Magazz<span class=\"_ _0\"></span>ino <span class=\"_ _4\"></span>di Firenze, al rinnovo de<span class=\"_ _0\"></span>gli stand di me<span class=\"_ _0\"></span>rcato a Bologna e a<span class=\"_ _0\"></span>i rinnovi<span class=\"_ _0\"></span> rolling degli stand d<span class=\"_ _0\"></span>i mercato<span class=\"_ _0\"></span> a Marsiglia e Rungi<span class=\"_ _0\"></span>s. All\u2019interno <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>goria <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>valore <span class=\"_ _0\"></span>dei <span class=\"_ _3c\"></span>terreni <span class=\"_ _3c\"></span>ammonta <span class=\"_ _3c\"></span>ad <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>14<span class=\"_ _0\"></span>.139 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _0\"></span>esposto <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> atti  di <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ompravendi<span class=\"_ _0\"></span>ta  originari  laddove  esistenti  oppure  scorporato  dal  valore  di <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>quisto  indistinto  del fabbricato<span class=\"_ _0\"></span> sulla base di perc<span class=\"_ _0\"></span>entuali prossime al <span class=\"_ _0\"></span>20%.  Piantagioni<span class=\"_ _0\"></span> La <span class=\"_ _50\"> </span>voce <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>esam<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>registra  un <span class=\"_ _5b\"> </span>decremento  di <span class=\"_ _5b\"> </span>euro  135 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>gli <span class=\"_ _5b\"> </span>am<span class=\"_ _0\"></span>mortamenti <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ompetenz<span class=\"_ _0\"></span>a dell\u2019esercizio per <span class=\"_ _4\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>214 <span class=\"_ _3\"></span>migliaia, parzialmente <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>pensato <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _3\"></span>rivalutazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pesos <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>essicano per <span class=\"_ _4\"></span>netti euro 79 migliaia<span class=\"_ _0\"></span>.  Impianti <span class=\"_ _0\"></span>e macchinari<span class=\"_ _0\"></span> In <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>linea <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>incluse <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>celle <span class=\"_ _0\"></span>frigo, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>maturazi<span class=\"_ _0\"></span>one b<span class=\"_ _0\"></span>anane, <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>calibraggio <span class=\"_ _3c\"></span>ed <span class=\"_ _0\"></span>il confezionam<span class=\"_ _0\"></span>ento dei prodo<span class=\"_ _0\"></span>tti, gli impianti<span class=\"_ _0\"></span> di stoccaggio<span class=\"_ _0\"></span> e imballo<span class=\"_ _0\"></span> della frutta (setto<span class=\"_ _0\"></span>re Distribuzione)<span class=\"_ _0\"></span> e le navi<span class=\"_ _0\"></span> (settore Shippin<span class=\"_ _0\"></span>g).  Si <span class=\"_ _3c\"></span>segn<span class=\"_ _0\"></span>ala <span class=\"_ _3c\"></span>un <span class=\"_ _3f\"></span>increm<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019anno <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>4.1<span class=\"_ _0\"></span>06 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3f\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _3f\"></span>riferito <span class=\"_ _3f\"></span>agli <span class=\"_ _3f\"></span>investi<span class=\"_ _0\"></span>menti per <span class=\"_ _5b\"> </span>euro  3.407  m<span class=\"_ _3\"></span>igliaia <span class=\"_ _50\"> </span>che  hanno <span class=\"_ _5b\"> </span>riguard<span class=\"_ _0\"></span>ato <span class=\"_ _50\"> </span>rinnovi  e <span class=\"_ _5b\"> </span>migliora<span class=\"_ _0\"></span>menti  p<span class=\"_ _3\"></span>resso  i <span class=\"_ _5b\"> </span>magazzini  di <span class=\"_ _5b\"> </span>Barc<span class=\"_ _0\"></span>ellona, Granadilla, <span class=\"_ _5a\"> </span>Verona, <span class=\"_ _5a\"> </span>Firenz<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>Run<span class=\"_ _0\"></span>gis <span class=\"_ _54\"></span>oltre <span class=\"_ _5a\"> </span>ai <span class=\"_ _54\"></span>nor<span class=\"_ _0\"></span>mali <span class=\"_ _54\"></span>inve<span class=\"_ _0\"></span>stimenti <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>rinno<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>dotazioni <span class=\"_ _5a\"> </span>presso <span class=\"_ _54\"> </span>i <span class=\"_ _5a\"> </span>vari<span class=\"_ _0\"></span> magazzini <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>aggiungono <span class=\"_ _3f\"></span>euro <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>.840 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>rinno<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>noleggio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella quinta <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ave <span class=\"_ _3c\"></span>ass<span class=\"_ _0\"></span>oggettata <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>principio<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3f\"></span>16 <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span> <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>4.978 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>aume<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>effetto <span class=\"_ _3f\"></span>netto della variazion<span class=\"_ _0\"></span>e dell\u2019area di <span class=\"_ _0\"></span>consolidamento.<span class=\"_ _0\"></span> Si <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>incremento <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>483<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>migliaia <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iclassifiche <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>impianti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>macchinari <span class=\"_ _3c\"></span>entrati <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>funz<span class=\"_ _0\"></span>ione nel <span class=\"_ _3c\"></span>corso <span class=\"_ _3c\"></span>dell\u2019an<span class=\"_ _0\"></span>no, <span class=\"_ _0\"></span>un <span class=\"_ _3f\"></span>effetto <span class=\"_ _3c\"></span>positivo <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>diffe<span class=\"_ _0\"></span>renze <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>126 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia. <span class=\"_ _3c\"></span>Tali <span class=\"_ _3c\"></span>effetti <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>miti<span class=\"_ _0\"></span>gati dal volume di<span class=\"_ _0\"></span> ammortamen<span class=\"_ _0\"></span>ti pari ad euro <span class=\"_ _0\"></span>15.528 migli<span class=\"_ _0\"></span>aia e da dismissio<span class=\"_ _0\"></span>ni per euro <span class=\"_ _0\"></span>200 migliaia.  <span class=\"_ _0\"></span> Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>management <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>verificato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>nuta <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>valori <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>quattro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>unit\u00e0 <span class=\"_ _3f\"></span>Cale <span class=\"_ _3c\"></span>R<span class=\"_ _0\"></span>osse <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>ragio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>del prevedibile andamento futuro <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>business stesso, <span class=\"_ _3\"></span>non ravvisando pertanto <span class=\"_ _4\"></span>nec<span class=\"_ _0\"></span>essit\u00e0 di <span class=\"_ _4\"></span><span class=\"ff7\">impair<span class=\"_ _0\"></span>ment <span class=\"ff1\">del <span class=\"_ _4\"></span>valor<span class=\"_ _0\"></span>e </span></span>delle navi stess<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span>   Attrezzature <span class=\"_ _0\"></span>industriali<span class=\"_ _0\"></span> e commerciali<span class=\"_ _0\"></span> In tale comparto (<span class=\"_ _0\"></span>essenzialmente com<span class=\"_ _0\"></span>posto dalla<span class=\"_ _0\"></span> flotta contenitori della s<span class=\"_ _0\"></span>ociet\u00e0 di Shi<span class=\"_ _0\"></span>pping) l\u2019incremento<span class=\"_ _0\"></span> per euro 1.781 mi<span class=\"_ _0\"></span>gliaia si le<span class=\"_ _0\"></span>ga essenzialmente ag<span class=\"_ _0\"></span>li investim<span class=\"_ _0\"></span>enti per euro 5.<span class=\"_ _0\"></span>004 miglia<span class=\"_ _0\"></span>ia (di cui e<span class=\"_ _0\"></span>uro 4.941 miglia<span class=\"_ _0\"></span>ia per contratti <span class=\"_ _0\"></span>IFRS 16), parz<span class=\"_ _0\"></span>ialmente compens<span class=\"_ _0\"></span>ato da ammortame<span class=\"_ _0\"></span>nti per euro 3.0<span class=\"_ _0\"></span>84 migliaia.<span class=\"_ _0\"></span> Altri beni mat<span class=\"_ _0\"></span>eriali  La  voce  espone  i  beni  po<span class=\"_ _0\"></span>sseduti  dal  Gruppo  quali  i<span class=\"_ _0\"></span>  mobili  e  gli  arredi,  le  attrezza<span class=\"_ _0\"></span>ture  informatiche  ed<span class=\"_ _0\"></span> elettroniche, il <span class=\"_ _0\"></span>parco autove<span class=\"_ _0\"></span>tture, etc.   L\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>1.493 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3c\"></span>riflette <span class=\"_ _3f\"></span>princip<span class=\"_ _0\"></span>almente <span class=\"_ _3c\"></span>l\u2019effe<span class=\"_ _0\"></span>tto <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nvestimenti <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>3<span class=\"_ _0\"></span>.839 migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui <span class=\"_ _4\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2.107 migliaia <span class=\"_ _4\"></span>per contratti <span class=\"_ _3\"></span>IFRS 16), <span class=\"_ _4\"></span>variazione del <span class=\"_ _3\"></span>perimetro di <span class=\"_ _4\"></span>consoli<span class=\"_ _0\"></span>damento <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>eu<span class=\"_ _0\"></span>ro 922 <span class=\"_ _3\"></span>miglia variazione p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ambio per <span class=\"_ _4\"></span>euro 28 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ompensati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>mmortamenti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>euro 3.010<span class=\"_ _0\"></span> migliaia e da d<span class=\"_ _0\"></span>ismissioni pe<span class=\"_ _0\"></span>r netti euro <span class=\"_ _0\"></span>284 migliaia. Immobilizzazio<span class=\"_ _0\"></span>ni in cors<span class=\"_ _0\"></span>o ed acconti<span class=\"_ _0\"></span> L\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>questa <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>1.613 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _3c\"></span>sconta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019iscrizion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>investi<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>3.647 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> legati principal<span class=\"_ _0\"></span>mente ai lav<span class=\"_ _0\"></span>ori di sistemaz<span class=\"_ _0\"></span>ione ed am<span class=\"_ _0\"></span>pliamento del<span class=\"_ _0\"></span> magazzino d<span class=\"_ _0\"></span>i Alverca<span class=\"_ _0\"></span>, Rungis e Granad<span class=\"_ _0\"></span>illa oltre <span class=\"_ _5a\"> </span>all\u2019A<span class=\"_ _0\"></span>uxiliary <span class=\"_ _5a\"> </span>Engine <span class=\"_ _5b\"> </span>Block <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>installa<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>sulle <span class=\"_ _5a\"> </span>navi <span class=\"_ _5b\"> </span>della <span class=\"_ _5a\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>rmatoriale<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>(<span class=\"_ _0\"></span>euro <span class=\"_ _5a\"> </span>420 <span class=\"_ _5a\"> </span>migliaia<span class=\"_ _0\"></span>). <span class=\"_ _5a\"> </span>Tale<span class=\"_ _254\"> </span>variazione in <span class=\"_ _3\"></span>aumento risulta parzialmente compensat<span class=\"_ _0\"></span>a dalla <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>iduzione <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.849 migliaia per <span class=\"_ _3\"></span>l\u2019entrata in<span class=\"_ _254\"> </span>funzione <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>ces<span class=\"_ _0\"></span>piti <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>lavori <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>mmodernamento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>fabbrica<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>impia<span class=\"_ _0\"></span>nti <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>macchinar<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>nelle <span class=\"_ _5b\"> </span>sedi<span class=\"_ _254\"> </span>portoghesi, franc<span class=\"_ _0\"></span>esi e spagnole<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dicembre <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>erificato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>l\u2019insussistenza <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>indica<span class=\"_ _0\"></span>tori <span class=\"_ _5b\"> </span>endog<span class=\"_ _0\"></span>eni <span class=\"_ _5b\"> </span>o <span class=\"_ _50\"> </span>esogeni <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>possibile<span class=\"_ _254\"> </span>riduzione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>valore <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>voce <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili, <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>macchinari. <span class=\"_ _5a\"> </span>Di <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>eguenza, <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>valore <span class=\"_ _5a\"> </span>degli <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili,<span class=\"_ _254\"> </span>impianti e macc<span class=\"_ _0\"></span>hinari non \u00e8<span class=\"_ _0\"></span> stato sotto<span class=\"_ _0\"></span>posto a test di i<span class=\"_ _0\"></span>mpairment.<span class=\"_ _254\"> </span>Leasing \u2013 IF<span class=\"_ _0\"></span>RS 16<span class=\"_ _254\"> </span>Il  Gruppo  ha  applic<span class=\"_ _0\"></span>ato  l\u2019IFRS  16  al  1<span class=\"_ _0\"></span>\u00b0  gennaio  2019  ut<span class=\"_ _0\"></span>ilizzando  il  metodo  re<span class=\"_ _0\"></span>troattivo  modificato<span class=\"_ _0\"></span>  ed  in<span class=\"_ _254\"> </span>conformit\u00e0 <span class=\"_ _0\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stesso <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>ritto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>\u201cRight <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>e\u201d <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>voce <span class=\"_ _3c\"></span>\u201cImmobili, <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>cchinari\u201d, <span class=\"_ _0\"></span>all\u2019i<span class=\"_ _0\"></span>nterno <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>ciascuna categoria <span class=\"_ _3\"></span>di appartenenza. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>completam<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>dell\u2019i<span class=\"_ _0\"></span>nformativa di <span class=\"_ _4\"></span>cui alla <span class=\"_ _3\"></span>tabella precedente <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fornisce<span class=\"_ _254\"> </span>un <span class=\"_ _0\"></span>dettaglio <span class=\"_ _3c\"></span>della <span class=\"_ _0\"></span>mov<span class=\"_ _0\"></span>imentazione <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>ammontar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>d\u2019us<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>2023.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac<span class=\"_ _254\"> </span>Terreni e<span class=\"_ _254\"> </span>Fabbricati<span class=\"_ _254\"> </span>Impianti e<span class=\"_ _254\"> </span>macchinari<span class=\"_ _254\"> </span>Attrezzature<span class=\"_ _254\"> </span>ind.li e<span class=\"_ _254\"> </span>comm.li<span class=\"_ _254\"> </span>Altri beni <span class=\"_ _a6\"> </span>Totale<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _3a\"> </span>29<span class=\"_ _0\"></span>.659  <span class=\"_ _12f\"> </span>10.216  <span class=\"_ _11f\"> </span>10.979<span class=\"_ _0\"></span>  <span class=\"_ _48\"> </span>3.1<span class=\"_ _0\"></span>35  <span class=\"_ _74\"> </span>53.988 F.do ammortamento <span class=\"_ _13d\"> </span>(8.511) <span class=\"_ _a4\"> </span>(245) <span class=\"_ _c5\"> </span>(5.723) <span class=\"_ _41\"> </span>(1.191) <span class=\"_ _f1\"> </span>(<span class=\"_ _0\"></span>15.670)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2021<span class=\"_ _3\"></span> <span class=\"_ _19f\"> </span>21.148  <span class=\"_ _f8\"> </span>9.971  <span class=\"_ _74\"> </span>5.255  <span class=\"_ _75\"> </span>1.<span class=\"_ _0\"></span>944  <span class=\"_ _75\"> </span>38.318 Movimento del periodo:<span class=\"_ _254\"> </span>Variazione perimetro <span class=\"_ _18\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>-  <span class=\"_ _2a\"> </span>- Incrementi <span class=\"_ _cf\"> </span>8.024  <span class=\"_ _c4\"> </span>748  <span class=\"_ _1a7\"> </span>5.706  <span class=\"_ _e4\"> </span>874  <span class=\"_ _1a7\"> </span>15.352 Decrementi costo storico <span class=\"_ _c5\"> </span>(1.973) <span class=\"_ _75\"> </span>(133) <span class=\"_ _ed\"> </span>(3.215) <span class=\"_ _113\"> </span>(748) <span class=\"_ _13d\"> </span>(6.069)<span class=\"_ _254\"> </span>Decrementi F.do ammortamento <span class=\"_ _98\"> </span>1.811  <span class=\"_ _13d\"> </span>133  <span class=\"_ _19c\"> </span>3.215  <span class=\"_ _27\"> </span>736 <span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>5.896 Riclassifiche costo storico <span class=\"_ _1c\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>- Riclassifiche F.do ammortamento<span class=\"_ _254\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>- Ammortamenti <span class=\"_ _7f\"> </span>(3.662)<span class=\"_ _0\"></span> <span class=\"_ _16d\"> </span>(5.380) <span class=\"_ _fd\"> </span>(<span class=\"_ _0\"></span>2.814) <span class=\"_ _b2\"> </span>(704) <span class=\"_ _13d\"> </span>(1<span class=\"_ _3\"></span>2.560)<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _3a\"> </span>35.7<span class=\"_ _0\"></span>10  <span class=\"_ _c0\"> </span>1<span class=\"_ _0\"></span>0.831  <span class=\"_ _c0\"> </span>13.470  <span class=\"_ _41\"> </span>3.26<span class=\"_ _0\"></span>1  <span class=\"_ _195\"> </span>63.271 F.do ammortamento <span class=\"_ _13d\"> </span>(10.361) <span class=\"_ _4a\"> </span>(<span class=\"_ _0\"></span>5.492) <span class=\"_ _12f\"> </span>(5.323) <span class=\"_ _52\"> </span>(1.1<span class=\"_ _0\"></span>58) <span class=\"_ _f8\"> </span>(22.<span class=\"_ _0\"></span>334)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _e0\"> </span>25.348  <span class=\"_ _12f\"> </span>5.33<span class=\"_ _0\"></span>9  <span class=\"_ _1c\"> </span>8.147  <span class=\"_ _32\"> </span>2.<span class=\"_ _0\"></span>102  <span class=\"_ _75\"> </span>40.937 Movimento del periodo:<span class=\"_ _254\"> </span>Variazione perimetro <span class=\"_ _18\"> </span>7.296  <span class=\"_ _e4\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>156  <span class=\"_ _19c\"> </span>7.452 Incrementi <span class=\"_ _cf\"> </span>10.769  <span class=\"_ _ef\"> </span>10.840  <span class=\"_ _fd\"> </span>4.941  <span class=\"_ _70\"> </span>2.107  <span class=\"_ _27\"> </span>28.658 Decrementi costo storico <span class=\"_ _c5\"> </span>(6.842)<span class=\"_ _0\"></span> <span class=\"_ _fd\"> </span>(10.831) <span class=\"_ _41\"> </span>(1.342) <span class=\"_ _1c\"> </span>(452) <span class=\"_ _13d\"> </span>(19.467)<span class=\"_ _254\"> </span>Decrementi F.do ammortamento <span class=\"_ _98\"> </span>4.820  <span class=\"_ _c4\"> </span>10.831  <span class=\"_ _b2\"> </span>1.202  <span class=\"_ _70\"> </span>381  <span class=\"_ _c7\"> </span>17<span class=\"_ _0\"></span>.234 Riclassifiche costo storico <span class=\"_ _1c\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>- Riclassifiche F.do ammortamento<span class=\"_ _254\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>- Ammortamenti <span class=\"_ _7f\"> </span>(5.390) <span class=\"_ _e5\"> </span>(5.339) <span class=\"_ _180\"> </span>(3.003) <span class=\"_ _fd\"> </span>(916) <span class=\"_ _31\"> </span>(14.647)<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _3a\"> </span>46.<span class=\"_ _0\"></span>932  <span class=\"_ _12f\"> </span>10.840  <span class=\"_ _14f\"> </span>17.069<span class=\"_ _0\"></span>  <span class=\"_ _48\"> </span>5.0<span class=\"_ _0\"></span>72  <span class=\"_ _113\"> </span>79<span class=\"_ _0\"></span>.914 F.do ammortamento <span class=\"_ _13d\"> </span>(10.931) <span class=\"_ _f7\"> </span>-<span class=\"_ _3\"></span> <span class=\"_ _1a1\"> </span>(7.123) <span class=\"_ _f8\"> </span>(1.693) <span class=\"_ _41\"> </span>(19.747)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _16b\"> </span>36.002  <span class=\"_ _46\"> </span>10.840  <span class=\"_ _f5\"> </span>9.946  <span class=\"_ _ef\"> </span>3.3<span class=\"_ _0\"></span>79  <span class=\"_ _75\"> </span>60.167 Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre <span class=\"_ _54\"></span>2023 <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _3f\"></span>legata<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>all\u2019a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _3f\"></span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>6 <span class=\"_ _3f\"></span>risulta <span class=\"_ _54\"></span>pari <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>60<span class=\"_ _0\"></span>.759<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>(contr<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>41.574 <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>31 <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>cembre <span class=\"_ _3c\"></span>2022), <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>incrementi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>28.658 <span class=\"_ _3f\"></span>migliaia <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>nuovi<span class=\"_ _254\"> </span>contratti <span class=\"_ _5b\"> </span>stipulati <span class=\"_ _5b\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>cors<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>del <span class=\"_ _5b\"> </span>2023,<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>effetto <span class=\"_ _5b\"> </span>per<span class=\"_ _0\"></span>imetro <span class=\"_ _5b\"> </span>a <span class=\"_ _5a\"> </span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _5a\"> </span>nuo<span class=\"_ _0\"></span>ve <span class=\"_ _5b\"> </span>acquisizioni <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>7.45<span class=\"_ _0\"></span>2<span class=\"_ _254\"> </span>migliaia, dec<span class=\"_ _0\"></span>rementi di eur<span class=\"_ _0\"></span>o 14.660 mi<span class=\"_ _0\"></span>gliaia per paga<span class=\"_ _0\"></span>menti del <span class=\"_ _0\"></span>periodo ed euro<span class=\"_ _0\"></span> 2.266 miglia<span class=\"_ _0\"></span>ia per riduzioni<span class=\"_ _0\"></span> a<span class=\"_ _254\"> </span>seguito di interruz<span class=\"_ _0\"></span>ione dei c<span class=\"_ _0\"></span>ontratti di affitto<span class=\"_ _0\"></span>/noleggio.<span class=\"_ _254\"> </span>Alla data<span class=\"_ _0\"></span> del 31 dicembre il <span class=\"_ _0\"></span>tasso medio po<span class=\"_ _0\"></span>nderato in e<span class=\"_ _0\"></span>ssere sui contratti r<span class=\"_ _0\"></span>isulta pari al 4<span class=\"_ _0\"></span>,71%.<span class=\"_ _254\"> </span>Per <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _4\"></span>l\u2019ap<span class=\"_ _0\"></span>plicazione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3e\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _4\"></span>IF<span class=\"_ _0\"></span>RS <span class=\"_ _4\"></span>16 <span class=\"_ _3\"></span>ha <span class=\"_ _3e\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>impatto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sign<span class=\"_ _0\"></span>ificativo <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>posizione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>finanziar<span class=\"_ _0\"></span>ia<span class=\"_ _254\"> </span>netta <span class=\"_ _59\"> </span>e <span class=\"_ _44\"> </span>di <span class=\"_ _59\"> </span>Adjus<span class=\"_ _0\"></span>ted <span class=\"_ _44\"> </span>E<span class=\"_ _0\"></span>BITDA <span class=\"_ _44\"> </span>sta<span class=\"_ _0\"></span>nte <span class=\"_ _44\"> </span>l\u2019esiste<span class=\"_ _0\"></span>nza <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _59\"> </span>numerosi <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>ontratti <span class=\"_ _59\"> </span>di <span class=\"_ _59\"> </span>concessione <span class=\"_ _59\"> </span>e/o <span class=\"_ _59\"> </span>affitto<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>di<span class=\"_ _254\"> </span>magazzini/pos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>vend<span class=\"_ _0\"></span>ita <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>ortofrutt<span class=\"_ _0\"></span>icoli, <span class=\"_ _3c\"></span>nonch\u00e9 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>leasi<span class=\"_ _0\"></span>ng <span class=\"_ _0\"></span>opera<span class=\"_ _0\"></span>tivi <span class=\"_ _0\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quinta <span class=\"_ _3c\"></span>na<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>flotta<span class=\"_ _254\"> </span>contenitori <span class=\"_ _5b\"> </span>\u201cre<span class=\"_ _0\"></span>efer\u201d <span class=\"_ _5b\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _50\"> </span>armatoriale, <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5b\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>impatto <span class=\"_ _50\"> </span>dell\u2019Adjust<span class=\"_ _0\"></span>ed <span class=\"_ _5b\"> </span>EBITDA <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>16.51<span class=\"_ _0\"></span>4<span class=\"_ _254\"> </span>migliaia contro<span class=\"_ _0\"></span> euro 13.788<span class=\"_ _0\"></span> dell\u2019esercizio <span class=\"_ _0\"></span>2022.<span class=\"_ _254\"> </span>NOTA 14. Pas<span class=\"_ _3\"></span>sivit\u00e0 finanziarie<span class=\"_ _254\"> </span>L\u2019informativa sulle<span class=\"_ _0\"></span> pass<span class=\"_ _0\"></span>ivit\u00e0 finanziari<span class=\"_ _0\"></span>e descritta qu<span class=\"_ _0\"></span>i di se<span class=\"_ _0\"></span>guito \u00e8 unica<span class=\"_ _0\"></span>, comprend<span class=\"_ _0\"></span>ente quind<span class=\"_ _0\"></span>i sia la parte<span class=\"_ _0\"></span> non<span class=\"_ _254\"> </span>corrente che cor<span class=\"_ _0\"></span>rente delle ste<span class=\"_ _0\"></span>sse, al fine di render<span class=\"_ _0\"></span>ne pi\u00f9 im<span class=\"_ _0\"></span>mediata la com<span class=\"_ _0\"></span>prensione. L\u2019esposizione <span class=\"_ _0\"></span>finanziaria si <span class=\"_ _0\"></span>presenta come se<span class=\"_ _0\"></span>gue:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Debiti obbligazionari (oltre i 12 mesi) <span class=\"_ _1bf\"> </span>2<span class=\"_ _0\"></span>0.000  <span class=\"_ _6f\"> </span>25.000  <span class=\"_ _71\"> </span>(5.000<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>Debiti verso banche a medio-lungo termine (oltre i 12 mesi) <span class=\"_ _45\"> </span>79.669 <span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _1c2\"> </span>34.831 Debiti verso altri finanziatori (oltre i 12 mesi) <span class=\"_ _b\"> </span>626  <span class=\"_ _150\"> </span>1.424  <span class=\"_ _a0\"> </span>(798)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 1<span class=\"_ _0\"></span>6 <span class=\"_ _180\"> </span>47<span class=\"_ _0\"></span>.904  <span class=\"_ _c3\"> </span>29.834  <span class=\"_ _13d\"> </span>18.070 Passivit\u00e0 per strumenti derivati di copertura (Non corrente) <span class=\"_ _4b\"> </span>175  <span class=\"_ _1a9\"> </span>-  <span class=\"_ _d4\"> </span>175 Debiti per saldo prezzo su acquisizioni (Non corrente) <span class=\"_ _e5\"> </span>17.716  <span class=\"_ _19e\"> </span>-  <span class=\"_ _d4\"> </span>17.716 Passivit\u00e0 finanziarie non<span class=\"_ _0\"></span> correnti <span class=\"_ _8a\"> </span>166.090  <span class=\"_ _a4\"> </span>10<span class=\"_ _0\"></span>1.096  <span class=\"_ _fd\"> </span>64.994 Debiti obbligazionari (parte corrente) <span class=\"_ _b0\"> </span>5.000  <span class=\"_ _1a7\"> </span>5.000  <span class=\"_ _1a7\"> </span>- Debiti verso banche (parte corrente dei mutui)  <span class=\"_ _e8\"> </span>23.948  <span class=\"_ _13d\"> </span>11.805  <span class=\"_ _ec\"> </span>12.143 Debiti verso banche a breve termine <span class=\"_ _16f\"> </span>2.5<span class=\"_ _0\"></span>48  <span class=\"_ _a2\"> </span>3.933  <span class=\"_ _19c\"> </span>(1.385)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (p<span class=\"_ _0\"></span>arte corrente) <span class=\"_ _66\"> </span>799<span class=\"_ _3\"></span>  <span class=\"_ _c9\"> </span>940  <span class=\"_ _ea\"> </span>(141<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori IFRS 16 (parte corre<span class=\"_ _0\"></span>nte) <span class=\"_ _fd\"> </span>12.855<span class=\"_ _0\"></span>  <span class=\"_ _110\"> </span>11.740  <span class=\"_ _163\"> </span>1.114 Debiti verso altri finanziatori a breve termine <span class=\"_ _b\"> </span>5<span class=\"_ _0\"></span>11  <span class=\"_ _35\"> </span>1<span class=\"_ _3\"></span>.051  <span class=\"_ _14e\"> </span>(541)<span class=\"_ _254\"> </span>Passivit\u00e0 per strumenti derivati di copertura (pa<span class=\"_ _0\"></span>rte corrente) <span class=\"_ _98\"> </span>1.057  <span class=\"_ _a0\"> </span>619  <span class=\"_ _1bb\"> </span>438 Debiti per saldo prezzo su acquisizioni (parte corrente) <span class=\"_ _48\"> </span>5.858  <span class=\"_ _a2\"> </span>1.700  <span class=\"_ _1a5\"> </span>4.158 Passivit\u00e0 finanziarie correnti <span class=\"_ _1c3\"> </span>52.576  <span class=\"_ _e4\"> </span>36.<span class=\"_ _0\"></span>789  <span class=\"_ _1c4\"> </span>15.788 La <span class=\"_ _3c\"></span>variazione <span class=\"_ _3c\"></span>nell\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>complessi<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>8<span class=\"_ _0\"></span>0.782 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>(fra <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>rente <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>corrente) <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>flette <span class=\"_ _3c\"></span>le<span class=\"_ _254\"> </span>principali compo<span class=\"_ _0\"></span>nenti per lo pi<span class=\"_ _0\"></span>\u00f9 legate ai finanz<span class=\"_ _0\"></span>iamenti a med<span class=\"_ _0\"></span>io termine come<span class=\"_ _0\"></span> qui sotto<span class=\"_ _0\"></span> dettagliate:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">erogazione, <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _50\"> </span>10 <span class=\"_ _50\"> </span>gennaio <span class=\"_ _5b\"> </span>20<span class=\"_ _0\"></span>23, <span class=\"_ _50\"> </span>della <span class=\"_ _50\"> </span>seconda <span class=\"_ _50\"> </span>e <span class=\"_ _50\"> </span>terza <span class=\"_ _50\"> </span>tranche  del <span class=\"_ _5b\"> </span>nuovo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _50\"> </span>(di<span class=\"_ _254\"> </span></span></span>compressivi <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>9<span class=\"_ _0\"></span>0.000 <span class=\"_ _54\"></span>migliaia) <span class=\"_ _54\"></span>pari <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>56.<span class=\"_ _0\"></span>238 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3f\"></span>(co<span class=\"_ _0\"></span>mprensivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>46<span class=\"_ _0\"></span>2 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia<span class=\"_ _254\"> </span>relativamente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5b\"> </span>am<span class=\"_ _0\"></span>mortizzato), <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>estinata <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>supportare<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>l\u2019e<span class=\"_ _0\"></span>sborso <span class=\"_ _5b\"> </span>fi<span class=\"_ _0\"></span>nanziario <span class=\"_ _5b\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>due<span class=\"_ _254\"> </span>acquisizioni <span class=\"_ _56\"> </span>francesi. <span class=\"_ _55\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _55\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>tale <span class=\"_ _56\"> </span>finanziame<span class=\"_ _0\"></span>nto <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>a<span class=\"_ _0\"></span>ssoggettato<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>covenant<span class=\"_ _254\"> </span>finanziari, <span class=\"_ _0\"></span>calcol<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>fina<span class=\"_ _0\"></span>nziaria <span class=\"_ _0\"></span>netta <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>Adjusted <span class=\"_ _0\"></span>EBITDA <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>posizion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>finanziaria n<span class=\"_ _0\"></span>etta e patrimo<span class=\"_ _0\"></span>nio netto che alla<span class=\"_ _0\"></span> data del b<span class=\"_ _0\"></span>ilancio che risultano <span class=\"_ _0\"></span>pienamente r<span class=\"_ _0\"></span>ispettati;<span class=\"_ _254\"> </span>il pagamento<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Capogruppo,<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>elle ra<span class=\"_ _0\"></span>te do<span class=\"_ _0\"></span>vute <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>finanziamento<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n p<span class=\"_ _0\"></span>ool <span class=\"_ _0\"></span>per un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porto<span class=\"_ _254\"> </span>di <span class=\"_ _3d\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>11<span class=\"_ _0\"></span>.220 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>unitamente <span class=\"_ _55\"> </span>alla <span class=\"_ _55\"> </span>contabilizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>261 <span class=\"_ _55\"> </span>migliaia <span class=\"_ _55\"> </span>quale <span class=\"_ _55\"> </span>interesse<span class=\"_ _254\"> </span>figurativo  derivante  dalla  contabilizzazione  della <span class=\"_ _50\"> </span>posta  con  il <span class=\"_ _5b\"> </span>meto<span class=\"_ _0\"></span>do <span class=\"_ _50\"> </span>del  costo <span class=\"_ _5b\"> </span>ammorti<span class=\"_ _0\"></span>zzato.  Si<span class=\"_ _254\"> </span>ricorda come su tale fina<span class=\"_ _0\"></span>nziamento sono in essere co<span class=\"_ _0\"></span>perture contro il rischio di varia<span class=\"_ _0\"></span>zione del tasso di<span class=\"_ _254\"> </span>interesse <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>una <span class=\"_ _3c\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>43,1% <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre, <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>cui <span class=\"_ _3f\"></span>valore <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k <span class=\"_ _3c\"></span>to <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>pari <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>netti euro 117 m<span class=\"_ _0\"></span>igliaia nega<span class=\"_ _0\"></span>tivo. il p<span class=\"_ _3\"></span>agam<span class=\"_ _0\"></span>ento di euro 1.101 migliaia di inter<span class=\"_ _0\"></span>essi sul prestito obbligaz<span class=\"_ _0\"></span>ionario di euro 30.000 m<span class=\"_ _0\"></span>igliaia ed<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>pagam<span class=\"_ _0\"></span>ento <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>prima<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ra<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>5.000 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>evi<span class=\"_ _0\"></span>denzia, <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>noltre <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>il<span class=\"_ _254\"> </span>prestito <span class=\"_ _3c\"></span>obbligaz<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>nec<span class=\"_ _0\"></span>essita <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cove<span class=\"_ _0\"></span>nants <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>quali <span class=\"_ _3c\"></span>rap<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>tra <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>izione<span class=\"_ _254\"> </span>finanziaria<span class=\"_ _0\"></span> netta ed Adjusted EBITDA e posiz<span class=\"_ _0\"></span>ione finan<span class=\"_ _0\"></span>ziaria netta e patrimonio ne<span class=\"_ _0\"></span>tto che alla data di<span class=\"_ _254\"> </span>riferimento r<span class=\"_ _0\"></span>isultano pienam<span class=\"_ _0\"></span>ente rispettati<span class=\"_ _0\"></span>;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>rimborso <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>parte <span class=\"_ _5a\"> </span>della <span class=\"_ _54\"></span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _54\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>rata <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro <span class=\"_ _5a\"> </span>1.028 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _54\"></span>del <span class=\"_ _54\"> </span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>Cr\u00e9dit<span class=\"_ _254\"> </span>Agricole. <span class=\"_ _3f\"></span>Si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>icorda <span class=\"_ _54\"></span>che <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>finanziamento <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>copertura <span class=\"_ _54\"></span>IRS <span class=\"_ _3f\"></span>sul <span class=\"_ _3f\"></span>tas<span class=\"_ _0\"></span>so <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interess<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>il<span class=\"_ _254\"> </span>100% del valore del finanziamen<span class=\"_ _0\"></span>to (originali euro 5.500 migliaia<span class=\"_ _0\"></span>) il <span class=\"_ _3\"></span>cui valor<span class=\"_ _0\"></span>e del mark-to market alla<span class=\"_ _254\"> </span>data del 31<span class=\"_ _0\"></span> dicembre 2023 <span class=\"_ _0\"></span>risulta positivo pe<span class=\"_ _0\"></span>r euro 241<span class=\"_ _0\"></span> migliaia;<span class=\"_ _254\"> </span>il pagamento di euro <span class=\"_ _0\"></span>549 migliaia<span class=\"_ _0\"></span> della rata in sca<span class=\"_ _0\"></span>denza d<span class=\"_ _0\"></span>el finanziamento<span class=\"_ _0\"></span> Credem; il pagamento di euro <span class=\"_ _0\"></span>757 migliaia della<span class=\"_ _0\"></span> rata in scade<span class=\"_ _0\"></span>nza del finanz<span class=\"_ _0\"></span>iamento<span class=\"_ _0\"></span> BPER Banca;<span class=\"_ _254\"> </span>la stipula di un nuo<span class=\"_ _0\"></span>vo contratto<span class=\"_ _0\"></span> di finanziamento <span class=\"_ _0\"></span>Credem 2023-<span class=\"_ _0\"></span>2028 per euro<span class=\"_ _0\"></span> 3.000 migliaia;<span class=\"_ _254\"> </span>il pagamento <span class=\"_ _0\"></span>da pa<span class=\"_ _0\"></span>rte di Fr<span class=\"_ _0\"></span>uttital <span class=\"_ _0\"></span>delle rate <span class=\"_ _0\"></span>30 giugno <span class=\"_ _0\"></span>e 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>del mutuo<span class=\"_ _0\"></span> ipote<span class=\"_ _0\"></span>cario in <span class=\"_ _0\"></span>pool per<span class=\"_ _254\"> </span>complessivi <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>1.129 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>(comprens<span class=\"_ _0\"></span>ivi <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _55\"> </span>contabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _55\"> </span>18 <span class=\"_ _55\"> </span>mig<span class=\"_ _3\"></span>liaia <span class=\"_ _55\"> </span>quale<span class=\"_ _254\"> </span>interesse figurativo). Su tale <span class=\"_ _3\"></span>finanziam<span class=\"_ _0\"></span>ento \u00e8 <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n essere una <span class=\"_ _3\"></span>copertura contro il <span class=\"_ _3\"></span>rischio di variazione del<span class=\"_ _254\"> </span>tasso di <span class=\"_ _3\"></span>interesse per <span class=\"_ _4\"></span>una<span class=\"_ _0\"></span> quota del <span class=\"_ _4\"></span>85<span class=\"_ _0\"></span>% <span class=\"_ _3\"></span>alla data <span class=\"_ _3\"></span>del 3<span class=\"_ _3\"></span>1 dicembre <span class=\"_ _3\"></span>il cui <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di mark <span class=\"_ _3\"></span>to market <span class=\"_ _3\"></span>\u00e8 p<span class=\"_ _3\"></span>ari<span class=\"_ _254\"> </span>ad euro <span class=\"_ _4\"></span>4<span class=\"_ _0\"></span>51 migliaia positivo. <span class=\"_ _3\"></span>Si segnala <span class=\"_ _3\"></span>che detto finanziamento \u00e8 <span class=\"_ _3\"></span>assoggettato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al risp<span class=\"_ _3\"></span>etto di covenant<span class=\"_ _254\"> </span>finanziari,<span class=\"_ _0\"></span> verificati su base<span class=\"_ _0\"></span> annuale e piename<span class=\"_ _0\"></span>nte rispe<span class=\"_ _0\"></span>ttati al 31 dicembre;<span class=\"_ _254\"> </span>il reg<span class=\"_ _3\"></span>olare pagame<span class=\"_ _0\"></span>nto da parte di <span class=\"_ _3\"></span>Frutti<span class=\"_ _0\"></span>tal delle rate in scadenza dei finanziamenti a medio termin<span class=\"_ _0\"></span>e in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 797 migliaia, c<span class=\"_ _0\"></span>on conclusio<span class=\"_ _0\"></span>ne degli stessi;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>regolare <span class=\"_ _5a\"> </span>pagamento <span class=\"_ _5a\"> </span>da <span class=\"_ _54\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Cosiarma <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _54\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _54\"> </span>sc<span class=\"_ _0\"></span>adenza <span class=\"_ _54\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanziam<span class=\"_ _0\"></span>ento <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>essere <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r<span class=\"_ _254\"> </span>complessivi e<span class=\"_ _0\"></span>uro 506 migli<span class=\"_ _0\"></span>aia;<span class=\"_ _254\"> </span>il <span class=\"_ _5a\"> </span>pagamen<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>da <span class=\"_ _5b\"> </span>parte <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5b\"> </span>Societ\u00e0 <span class=\"_ _5b\"> </span>Thor <span class=\"_ _5b\"> </span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>253 <span class=\"_ _5b\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>estinz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>anticipata <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>finanziamento<span class=\"_ _0\"></span> in essere;<span class=\"_ _254\"> </span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>societ\u00e0 AZ <span class=\"_ _3\"></span>France S.A.S. <span class=\"_ _3\"></span>il reg<span class=\"_ _3\"></span>olare rimborso di <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>te mutui <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>scadenza per <span class=\"_ _3\"></span>compless<span class=\"_ _0\"></span>ivi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 846<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>per Herman<span class=\"_ _0\"></span>os Fern\u00e1<span class=\"_ _0\"></span>ndez <span class=\"_ _0\"></span>L\u00f3pez <span class=\"_ _0\"></span>S.A <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regolare <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>scad<span class=\"_ _0\"></span>enza delle<span class=\"_ _0\"></span> rate<span class=\"_ _0\"></span> sui <span class=\"_ _0\"></span>finanziamenti<span class=\"_ _0\"></span> in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 599 migliaia;<span class=\"_ _254\"> </span>incremento del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>per variazione <span class=\"_ _0\"></span>di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisiz<span class=\"_ _0\"></span>ione di Cape<span class=\"_ _0\"></span>xo per <span class=\"_ _0\"></span>euro 3.07<span class=\"_ _0\"></span>8 migliai<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>ed il pagament<span class=\"_ _0\"></span>o delle rate d<span class=\"_ _0\"></span>ei mutui per euro<span class=\"_ _0\"></span> 1.008 migliaia<span class=\"_ _0\"></span>; incremento del debito<span class=\"_ _0\"></span> per variaz<span class=\"_ _0\"></span>ione di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisizione di <span class=\"_ _0\"></span>Blampin Gr<span class=\"_ _0\"></span>oupe per euro <span class=\"_ _0\"></span>4.154<span class=\"_ _254\"> </span>migliaia ed <span class=\"_ _0\"></span>il pagamento de<span class=\"_ _0\"></span>lle rate dei mutu<span class=\"_ _0\"></span>i per euro 1<span class=\"_ _0\"></span>.065 migliaia;<span class=\"_ _254\"> </span>pagamenti sui leasing f<span class=\"_ _0\"></span>inanziari da<span class=\"_ _0\"></span> parte di Herma<span class=\"_ _0\"></span>nos Fern\u00e1ndez L\u00f3<span class=\"_ _0\"></span>pez S.A. per e<span class=\"_ _0\"></span>uro 849 migliaia;<span class=\"_ _254\"> </span>il pagamento di leasin<span class=\"_ _0\"></span>g finanz<span class=\"_ _0\"></span>iari presso la soc<span class=\"_ _0\"></span>iet\u00e0 Eurofrutas<span class=\"_ _0\"></span> per euro 77 mi<span class=\"_ _0\"></span>gliaia;<span class=\"_ _254\"> </span>il <span class=\"_ _4\"></span>regolare rimborso <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rate di <span class=\"_ _4\"></span>leasin<span class=\"_ _0\"></span>g <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>essicana Productores <span class=\"_ _3\"></span>Aguaca<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>Ja<span class=\"_ _0\"></span>lisco <span class=\"_ _4\"></span>per euro<span class=\"_ _254\"> </span>14 migliaia;<span class=\"_ _254\"> </span>all\u2019interno della <span class=\"_ _3\"></span>voce altri <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti finanziari <span class=\"_ _3\"></span>la componente IFRS 16 <span class=\"_ _4\"></span>risulta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pari ad <span class=\"_ _3\"></span>euro 60.759 migliaia,<span class=\"_ _254\"> </span>a <span class=\"_ _4\"></span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un effetto <span class=\"_ _4\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _3\"></span>dell\u2019acquis<span class=\"_ _0\"></span>izione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _4\"></span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di Capexo <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>7.452<span class=\"_ _254\"> </span>migliaia, <span class=\"_ _57\"> </span>increm<span class=\"_ _0\"></span>enti <span class=\"_ _56\"> </span>per <span class=\"_ _44\"> </span>complessivi <span class=\"_ _56\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _56\"> </span>28<span class=\"_ _0\"></span>.658 <span class=\"_ _57\"> </span>migliaia <span class=\"_ _57\"> </span>legati <span class=\"_ _57\"> </span>a <span class=\"_ _57\"> </span>nuovi <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>ontratti, <span class=\"_ _57\"> </span>rinnovi <span class=\"_ _57\"> </span>e<span class=\"_ _254\"> </span>adeguamenti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rimbor<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>stralc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>anticipata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>interru<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessivi <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>.925<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>incremento <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce quote <span class=\"_ _4\"></span>prezzo <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>pagare <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _4\"></span>acquisi<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>passata <span class=\"_ _4\"></span>da <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.700 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>agl<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>attu<span class=\"_ _0\"></span>ali<span class=\"_ _254\"> </span>euro <span class=\"_ _4\"></span>23<span class=\"_ _0\"></span>.574 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>5.8<span class=\"_ _0\"></span>58 <span class=\"_ _3\"></span>migliaia p<span class=\"_ _3\"></span>arte <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>rrente)<span class=\"_ _0\"></span>, <span class=\"_ _3e\"></span>le<span class=\"_ _0\"></span>gato prin<span class=\"_ _3\"></span>cipalme<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>euro 23.936<span class=\"_ _254\"> </span>all\u2019iscrizione<span class=\"_ _0\"></span> dei c<span class=\"_ _0\"></span>orrispetti<span class=\"_ _0\"></span>vi potenzial<span class=\"_ _0\"></span>i le<span class=\"_ _0\"></span>gati alle du<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>acquisizioni<span class=\"_ _0\"></span> ed all\u2019i<span class=\"_ _0\"></span>scrizion<span class=\"_ _0\"></span>e della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>la <span class=\"_ _0\"></span>Put/<span class=\"_ _0\"></span>Call <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>13,3%, <span class=\"_ _0\"></span>parzia<span class=\"_ _0\"></span>lmente <span class=\"_ _0\"></span>compensato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>pagamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ezzo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>Agricola <span class=\"_ _3f\"></span>Azzurra<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>vvenuta <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>genna<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>1.<span class=\"_ _0\"></span>500 <span class=\"_ _3c\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dal <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>gamento <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>3<span class=\"_ _0\"></span>.858<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>della <span class=\"_ _3f\"></span>prima <span class=\"_ _3c\"></span>tranc<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>Ea<span class=\"_ _0\"></span>rn-out <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>Ca<span class=\"_ _0\"></span>pexo. <span class=\"_ _3c\"></span>Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nel <span class=\"_ _3c\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019esercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _3c\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>stati <span class=\"_ _5a\"> </span>contabilizzati <span class=\"_ _5a\"> </span>euro <span class=\"_ _54\"> </span>805 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>interessi <span class=\"_ _5a\"> </span>legati <span class=\"_ _5a\"> </span>all\u2019attuali<span class=\"_ _0\"></span>zzazione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _54\"></span>Earn-out, <span class=\"_ _54\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>320<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interessi <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ualizzazione <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>P<span class=\"_ _0\"></span>ut/Call <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>ta, <span class=\"_ _3c\"></span>inoltre<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>riva<span class=\"_ _0\"></span>lutata <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>passivit\u00e0<span class=\"_ _254\"> </span>legata  alla<span class=\"_ _0\"></span>  contab<span class=\"_ _0\"></span>ilizzazione  d<span class=\"_ _0\"></span>ella  Put/<span class=\"_ _0\"></span>Call  per  eur<span class=\"_ _0\"></span>o  2.371 <span class=\"_ _3d\"> </span>migliaia <span class=\"_ _3d\"> </span>(con  con<span class=\"_ _0\"></span>tropartita  ris<span class=\"_ _0\"></span>erva  d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>patrimonio netto<span class=\"_ _0\"></span>);<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">con <span class=\"_ _3\"></span>riferimento ai <span class=\"_ _3\"></span>mark to <span class=\"_ _3\"></span>market sui <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura si <span class=\"_ _3\"></span>segnala la <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del mark-to-<span class=\"_ _254\"> </span></span></span>market <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _54\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tassi <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>17<span class=\"_ _0\"></span>5 <span class=\"_ _54\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>ggioramento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>3<span class=\"_ _0\"></span>29<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>per l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tass<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambio <span class=\"_ _3c\"></span>(da <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>gativi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>619 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>948 <span class=\"_ _0\"></span>migliai<span class=\"_ _0\"></span>a) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span>contabilizz<span class=\"_ _0\"></span>azione dei mark-<span class=\"_ _0\"></span>to-market negati<span class=\"_ _0\"></span>vi sul bunke<span class=\"_ _0\"></span>r per euro 109 mi<span class=\"_ _0\"></span>gliaia.<span class=\"_ _254\"> </span>Si segnala come<span class=\"_ _0\"></span> sui seguenti fina<span class=\"_ _0\"></span>nziamenti esi<span class=\"_ _0\"></span>stano cla<span class=\"_ _0\"></span>usole di \u201cChange of c<span class=\"_ _0\"></span>ontrol\u201d:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Prestito obbligazionari<span class=\"_ _0\"></span>o Orsero d<span class=\"_ _0\"></span>i originari euro 3<span class=\"_ _0\"></span>0 milioni, sc<span class=\"_ _0\"></span>adente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento in Poo<span class=\"_ _0\"></span>l Orsero di<span class=\"_ _0\"></span> originari euro <span class=\"_ _0\"></span>90 milioni<span class=\"_ _0\"></span>, scadente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Orsero<span class=\"_ _0\"></span> Bper di originar<span class=\"_ _0\"></span>i euro 4 milio<span class=\"_ _0\"></span>ni, sc<span class=\"_ _0\"></span>adente nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento ipotec<span class=\"_ _0\"></span>ario in Poo<span class=\"_ _0\"></span>l Fruttital, di ori<span class=\"_ _0\"></span>ginari euro<span class=\"_ _0\"></span> 15 milioni, sca<span class=\"_ _0\"></span>dente nel 2029;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Banqu<span class=\"_ _0\"></span>e Populaire in A<span class=\"_ _0\"></span>Z France di <span class=\"_ _0\"></span>originari euro 1<span class=\"_ _0\"></span>,4 milioni sc<span class=\"_ _0\"></span>adenti nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Lyon<span class=\"_ _0\"></span>nais in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>France <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>ri euro<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>,8 mil<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>scadente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>oltre<span class=\"_ _0\"></span> al<span class=\"_ _254\"> </span></span></span>mutuo ipotecario<span class=\"_ _0\"></span> di originari euro 1<span class=\"_ _0\"></span>,65 milioni<span class=\"_ _0\"></span> scadente nel 20<span class=\"_ _0\"></span>29;<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _5a\"> </span>La <span class=\"_ _5a\"> </span>Caixa<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>H<span class=\"_ _0\"></span>ermanos <span class=\"_ _5a\"> </span>Fern\u00e1ndez <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>\u00f3pez <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>riginari <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>0,5 <span class=\"_ _5a\"> </span>mili<span class=\"_ _0\"></span>oni <span class=\"_ _54\"> </span>sca<span class=\"_ _0\"></span>dente <span class=\"_ _5a\"> </span>nel<span class=\"_ _254\"> </span></span></span>2024.<span class=\"_ _254\"> </span>Lo <span class=\"_ _5b\"> </span>sc<span class=\"_ _0\"></span>adenziamento <span class=\"_ _50\"> </span>del <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>bito <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>medio <span class=\"_ _5b\"> </span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _50\"> </span>nei <span class=\"_ _5b\"> </span>confron<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>banche <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _5b\"> </span>altri <span class=\"_ _50\"> </span>finanz<span class=\"_ _0\"></span>iatori <span class=\"_ _5b\"> </span>al <span class=\"_ _50\"> </span>31<span class=\"_ _254\"> </span>dicembre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettagliato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>segue<span class=\"_ _0\"></span>nte, <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>partito <span class=\"_ _0\"></span>tra <span class=\"_ _3c\"></span>quote <span class=\"_ _0\"></span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non<span class=\"_ _254\"> </span>correnti, con queste<span class=\"_ _0\"></span> ultime ult<span class=\"_ _0\"></span>eriormente ri<span class=\"_ _0\"></span>partite fra <span class=\"_ _0\"></span>quote cadenti entro<span class=\"_ _0\"></span>/oltre i cinque a<span class=\"_ _0\"></span>nni.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.23 <span class=\"_ _98\"> </span>&gt; 31.12.23<span class=\"_ _254\"> </span>31.12.23-<span class=\"_ _254\"> </span>31.12.27<span class=\"_ _254\"> </span>&gt; 31.12.27<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>30.000  <span class=\"_ _45\"> </span>5.000  <span class=\"_ _170\"> </span>25.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>5.000 Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>56.643  <span class=\"_ _4e\"> </span>11.805  <span class=\"_ _43\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>39.<span class=\"_ _3\"></span>430  <span class=\"_ _10c\"> </span>5<span class=\"_ _0\"></span>.408 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>2.364  <span class=\"_ _a8\"> </span>940  <span class=\"_ _f8\"> </span>1.423  <span class=\"_ _1b\"> </span>1.423  <span class=\"_ _12f\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>41.574  <span class=\"_ _a3\"> </span>11.740  <span class=\"_ _10c\"> </span>29.834  <span class=\"_ _66\"> </span>12.793  <span class=\"_ _77\"> </span>17.040 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>619  <span class=\"_ _147\"> </span>619  <span class=\"_ _fd\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>3.933  <span class=\"_ _161\"> </span>3.9<span class=\"_ _3\"></span>33  <span class=\"_ _104\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _19c\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>1.051  <span class=\"_ _40\"> </span>1.051  <span class=\"_ _147\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _af\"> </span>1.700  <span class=\"_ _4a\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2022<span class=\"_ _254\"> </span>137.884<span class=\"_ _254\"> </span>36.789  <span class=\"_ _16c\"> </span>101.096  <span class=\"_ _e3\"> </span>73.646  <span class=\"_ _af\"> </span>27.449 Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.24 <span class=\"_ _98\"> </span>&gt; 31.12.24<span class=\"_ _254\"> </span>31.12.24-<span class=\"_ _254\"> </span>31.12.28<span class=\"_ _254\"> </span>&gt; 31.12.28<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>25.000  <span class=\"_ _164\"> </span>5.000  <span class=\"_ _103\"> </span>20.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>- Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>103.617  <span class=\"_ _4b\"> </span>23.948  <span class=\"_ _af\"> </span>79.669  <span class=\"_ _b\"> </span>78.348  <span class=\"_ _10d\"> </span>1.322 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>1.425  <span class=\"_ _139\"> </span>799  <span class=\"_ _a7\"> </span>626  <span class=\"_ _65\"> </span>626  <span class=\"_ _1c\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>60.759  <span class=\"_ _4e\"> </span>12.855  <span class=\"_ _10e\"> </span>47.904  <span class=\"_ _1a4\"> </span>2<span class=\"_ _0\"></span>6.119  <span class=\"_ _104\"> </span>21.785 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>1.232  <span class=\"_ _a5\"> </span>1.057  <span class=\"_ _10a\"> </span>175  <span class=\"_ _168\"> </span>175  <span class=\"_ _9c\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>2.548  <span class=\"_ _a8\"> </span>2.548  <span class=\"_ _77\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _1c5\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>511  <span class=\"_ _46\"> </span>511  <span class=\"_ _b2\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>23.574  <span class=\"_ _153\"> </span>5.85<span class=\"_ _0\"></span>8  <span class=\"_ _189\"> </span>17.7<span class=\"_ _0\"></span>16  <span class=\"_ _185\"> </span>17.716  <span class=\"_ _10a\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2023<span class=\"_ _254\"> </span>218.666<span class=\"_ _254\"> </span>52.576  <span class=\"_ _132\"> </span>166.090  <span class=\"_ _2a\"> </span>142.<span class=\"_ _0\"></span>983  <span class=\"_ _1a6\"> </span>23.107 Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>3<span class=\"_ _0\"></span>1.12.2022<span class=\"_ _254\"> </span>A <span class=\"_ _47\"> </span>Dispo<span class=\"_ _3\"></span>nibilit\u00e0 liquide <span class=\"_ _1c6\"> </span>90.062  <span class=\"_ _94\"> </span>68.830 B <span class=\"_ _47\"> </span>Mezzi equivalenti a disponibilit\u00e0 liquide <span class=\"_ _bb\"> </span>12  <span class=\"_ _95\"> </span>10 C <span class=\"_ _47\"> </span>Altre attivit\u00e0 finanziarie correnti <span class=\"_ _d0\"> </span>750  <span class=\"_ _17\"> </span>1.666 D <span class=\"_ _39\"> </span>Liquidit\u00e0<span class=\"_ _0\"></span> (A + B + C) <span class=\"_ _184\"> </span>90<span class=\"_ _0\"></span>.825  <span class=\"_ _bb\"> </span>7<span class=\"_ _0\"></span>0.506 E <span class=\"_ _47\"> </span>Debito finanziario corrente *  <span class=\"_ _d6\"> </span>(9.974) <span class=\"_ _13\"> </span>(7.303)<span class=\"_ _254\"> </span>F <span class=\"_ _92\"> </span>Parte<span class=\"_ _0\"></span> corrente del<span class=\"_ _3\"></span> debito finan<span class=\"_ _0\"></span>ziario non corrente ** <span class=\"_ _189\"> </span>(42.602)<span class=\"_ _0\"></span> <span class=\"_ _bb\"> </span>(29.486)<span class=\"_ _254\"> </span>G <span class=\"_ _1bc\"> </span>Indebitamento finan<span class=\"_ _0\"></span>ziario corrente (E+F) <span class=\"_ _c4\"> </span>(52.576) <span class=\"_ _9d\"> </span>(36<span class=\"_ _0\"></span>.789)<span class=\"_ _254\"> </span>H <span class=\"_ _172\"> </span>Ind<span class=\"_ _0\"></span>ebitamento finanziario corrente<span class=\"_ _0\"></span> netto (G-D)  <span class=\"_ _53\"> </span>38.2<span class=\"_ _0\"></span>48  <span class=\"_ _1b\"> </span>33.717 I <span class=\"_ _5e\"> </span>Debito finanziario non c<span class=\"_ _0\"></span>orrente *** <span class=\"_ _97\"> </span>(146.090) <span class=\"_ _9e\"> </span>(76.096)<span class=\"_ _254\"> </span>J <span class=\"_ _53\"> </span>Strument<span class=\"_ _3\"></span>i di debito <span class=\"_ _3b\"> </span>(20.000) <span class=\"_ _1d\"> </span>(25.000)<span class=\"_ _254\"> </span>K <span class=\"_ _1c7\"> </span>Debiti commerciali e altri debiti non correnti <span class=\"_ _ea\"> </span>-  <span class=\"_ _89\"> </span>- L <span class=\"_ _152\"> </span>In<span class=\"_ _0\"></span>debitamento finanziario non <span class=\"_ _0\"></span>corrente (I+J+K) <span class=\"_ _98\"> </span>(166.090) <span class=\"_ _a1\"> </span>(<span class=\"_ _0\"></span>101.096)<span class=\"_ _254\"> </span>M<span class=\"_ _254\"> </span>Totale indebitamento finanziari<span class=\"_ _0\"></span>o (H + L) <span class=\"_ _154\"> </span>(127.842) <span class=\"_ _29\"> </span>(67.379)<span class=\"_ _254\"> </span>* Sono inclusi gli stru<span class=\"_ _3\"></span>menti di debito, ma \u00e8<span class=\"_ _3\"></span> esclusa la parte c<span class=\"_ _3\"></span>orrente del debito <span class=\"_ _3\"></span>finanziario non corrente<span class=\"_ _254\"> </span>**Sono inclusi debiti per contratti d<span class=\"_ _0\"></span>i noleggio e <span class=\"_ _0\"></span>affitti IFRS 16 <span class=\"_ _0\"></span>per euro12.855<span class=\"_ _254\"> </span>migliaia al <span class=\"_ _0\"></span>31 dicembre 2023 ed euro<span class=\"_ _0\"></span> 11.740 <span class=\"_ _0\"></span>migliaia al<span class=\"_ _254\"> </span>31 dicembre 2022<span class=\"_ _254\"> </span>*** <span class=\"_ _3c\"></span>Sono <span class=\"_ _3c\"></span>esclusi <span class=\"_ _3f\"></span>gli <span class=\"_ _3c\"></span>strumenti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ebito. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nclusi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>noleggio <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>affitti <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro47.904<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>31<span class=\"_ _254\"> </span>dicembre 2023 e<span class=\"_ _3\"></span>d euro 29.834 migl<span class=\"_ _3\"></span>iaia al 31 dicembre 2022<span class=\"_ _254\"> </span>La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui s<span class=\"_ _0\"></span>otto <span class=\"_ _0\"></span>illustra <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio in <span class=\"_ _0\"></span>funzion<span class=\"_ _0\"></span>e dei<span class=\"_ _0\"></span> flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>generat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>dall\u2019attivit\u00e0<span class=\"_ _0\"></span>  operativa,  di  i<span class=\"_ _0\"></span>nvestimento  e<span class=\"_ _0\"></span>  di  finanziamento<span class=\"_ _0\"></span>  come  dettaglia<span class=\"_ _0\"></span>ti  nel  prosp<span class=\"_ _0\"></span>etto  del  rend<span class=\"_ _0\"></span>iconto<span class=\"_ _254\"> </span>finanziario.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 operativa <span class=\"_ _1d\"> </span>75.169  <span class=\"_ _30\"> </span>54.870 Flussi di cassa generati dall'attivit\u00e0 di investimento <span class=\"_ _1a5\"> </span>(63.102) <span class=\"_ _167\"> </span>(31.073)<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento <span class=\"_ _ed\"> </span>9.166  <span class=\"_ _7b\"> </span>(10.012)<span class=\"_ _254\"> </span>Flusso totale del periodo <span class=\"_ _17c\"> </span>21.233 <span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>13.786 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide all'inizio del periodo <span class=\"_ _35\"> </span>68.830  <span class=\"_ _36\"> </span>55.043 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide alla fine del periodo <span class=\"_ _37\"> </span>90.062  <span class=\"_ _36\"> </span>68.830 In <span class=\"_ _3c\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>variazi<span class=\"_ _0\"></span>one <span class=\"_ _3c\"></span>delle <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>derivanti <span class=\"_ _3f\"></span>dall\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iamento, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>forniscon<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>inf<span class=\"_ _0\"></span>ormazioni<span class=\"_ _254\"> </span>che consentono a<span class=\"_ _0\"></span>gli utilizzator<span class=\"_ _0\"></span>i dei bilanci di valut<span class=\"_ _0\"></span>are le variaz<span class=\"_ _0\"></span>ioni intervenute<span class=\"_ _0\"></span> in confo<span class=\"_ _0\"></span>rmit\u00e0 allo IAS 7. Flussi finanziari<span class=\"_ _254\"> </span>derivanti da attivit\u00e0<span class=\"_ _3\"></span> di<span class=\"_ _254\"> </span>finanziamento - <span class=\"_ _3\"></span>valori<span class=\"_ _254\"> </span>in migliaia di \u20ac<span class=\"_ _254\"> </span>31.12.2022<span class=\"_ _254\"> </span>Nuove<span class=\"_ _254\"> </span>erogaz.ni<span class=\"_ _254\"> </span>Rimborsi/<span class=\"_ _254\"> </span>decrem.ti<span class=\"_ _254\"> </span>Cash<span class=\"_ _254\"> </span>Flow<span class=\"_ _254\"> </span>Derivati<span class=\"_ _254\"> </span>Var.ne<span class=\"_ _254\"> </span>perimetro<span class=\"_ _254\"> </span>Differenze<span class=\"_ _254\"> </span>cambio /<span class=\"_ _254\"> </span>Altro<span class=\"_ _254\"> </span>31.12.2023<span class=\"_ _254\"> </span>Debiti obbligazionari<span class=\"_ _3\"></span> <span class=\"_ _f7\"> </span>3<span class=\"_ _0\"></span>0.000  <span class=\"_ _10c\"> </span>-  <span class=\"_ _c4\"> </span>(5.000) <span class=\"_ _132\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _101\"> </span>-  <span class=\"_ _27\"> </span>-  <span class=\"_ _c3\"> </span>25.000 Debiti banche MT<span class=\"_ _3\"></span> <span class=\"_ _74\"> </span>56.643  <span class=\"_ _189\"> </span>59.238  <span class=\"_ _6d\"> </span>(19.496) <span class=\"_ _14b\"> </span>-  <span class=\"_ _10a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _a4\"> </span>7.233  <span class=\"_ _170\"> </span>  <span class=\"_ _ad\"> </span>103.617 Debiti non corre<span class=\"_ _3\"></span>nti verso<span class=\"_ _254\"> </span>altri finanziatori<span class=\"_ _254\"> </span>2.364  <span class=\"_ _46\"> </span>-  <span class=\"_ _c4\"> </span>(939) <span class=\"_ _104\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.4<span class=\"_ _0\"></span>25 Effetto IFRS 16 <span class=\"_ _1a7\"> </span>4<span class=\"_ _0\"></span>1.574  <span class=\"_ _1c8\"> </span>28.658  <span class=\"_ _16c\"> </span>(16.925) <span class=\"_ _4f\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>7.452  <span class=\"_ _170\"> </span>-  <span class=\"_ _c3\"> </span>60.759 Factor <span class=\"_ _d\"> </span>1.0<span class=\"_ _0\"></span>51 <span class=\"_ _3\"></span> <span class=\"_ _41\"> </span>511  <span class=\"_ _12f\"> </span>(1.051) <span class=\"_ _11b\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>511 Debiti finanziari altri<span class=\"_ _3\"></span> <span class=\"_ _10a\"> </span>-  <span class=\"_ _19e\"> </span>-  <span class=\"_ _c4\"> </span>(7.306) <span class=\"_ _13a\"> </span>-  <span class=\"_ _14c\"> </span>-  <span class=\"_ _a4\"> </span>7.306  <span class=\"_ _51\"> </span>-  <span class=\"_ _c3\"> </span>- Derivati passivi <span class=\"_ _19e\"> </span>619  <span class=\"_ _75\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _70\"> </span>-  <span class=\"_ _f7\"> </span>61<span class=\"_ _0\"></span>3  <span class=\"_ _10c\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.232 Debiti verso banch<span class=\"_ _3\"></span>e a breve<span class=\"_ _254\"> </span>3.933  <span class=\"_ _14f\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>(1.386) <span class=\"_ _f3\"> </span>-  <span class=\"_ _101\"> </span>2<span class=\"_ _3\"></span>  <span class=\"_ _72\"> </span>-  <span class=\"_ _c3\"> </span>2.548 Debiti per saldo pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _254\"> </span>acquisizioni (Non cor<span class=\"_ _3\"></span>renti-<span class=\"_ _254\"> </span>correnti)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _12f\"> </span>-  <span class=\"_ _9c\"> </span>(4.834<span class=\"_ _0\"></span>) <span class=\"_ _a6\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>400  <span class=\"_ _f5\"> </span>26.307  <span class=\"_ _40\"> </span>23.574 Attivit\u00e0 finanziarie corr<span class=\"_ _3\"></span>enti <span class=\"_ _78\"> </span>(1.676) <span class=\"_ _1c8\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>206  <span class=\"_ _13f\"> </span>708  <span class=\"_ _10e\"> </span>-  <span class=\"_ _e1\"> </span>-  <span class=\"_ _c3\"> </span>(762)<span class=\"_ _254\"> </span>Totale <span class=\"_ _6a\"> </span>136.209  <span class=\"_ _16c\"> </span>88.407  <span class=\"_ _142\"> </span>(55.552) <span class=\"_ _5e\"> </span>(1.180)<span class=\"_ _254\"> </span>1.321  <span class=\"_ _153\"> </span>22.392  <span class=\"_ _a3\"> </span>26.307  <span class=\"_ _132\"> </span>21<span class=\"_ _0\"></span>7.90<span class=\"_ _3\"></span>4 La riduzione <span class=\"_ _3\"></span>nel costo per <span class=\"_ _3\"></span>noleggi di <span class=\"_ _3\"></span>navi e contenitori sconta la <span class=\"_ _3\"></span>ripresa <span class=\"_ _3\"></span>ai sensi del <span class=\"_ _3\"></span>principio IFRS 16 <span class=\"_ _3\"></span>del costo<span class=\"_ _254\"> </span>della <span class=\"_ _3\"></span>quinta <span class=\"_ _3\"></span>nave utilizzata <span class=\"_ _3\"></span>dalla societ\u00e0 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>rmatoriale <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>peraltro <span class=\"_ _3\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>compe<span class=\"_ _0\"></span>nsato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sotto<span class=\"_ _0\"></span>forma <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incremento<span class=\"_ _254\"> </span>nelle quote d<span class=\"_ _0\"></span>i ammortamento<span class=\"_ _0\"></span> del periodo.<span class=\"_ _254\"> </span>Relativamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>agli <span class=\"_ _3f\"></span>ammort<span class=\"_ _0\"></span>amenti <span class=\"_ _3c\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>aumento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>2<span class=\"_ _0\"></span>.887 <span class=\"_ _3c\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3c\"></span>sia <span class=\"_ _3f\"></span>riconducibil<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>all\u2019e<span class=\"_ _0\"></span>ffetto<span class=\"_ _254\"> </span>perimetro a seguito delle due neoacqui<span class=\"_ _0\"></span>site societ\u00e0 francesi per euro 2.555 migliaia <span class=\"_ _0\"></span>di cui <span class=\"_ _3\"></span>euro 1.672 migliaia<span class=\"_ _0\"></span> ai<span class=\"_ _254\"> </span>sensi del princ<span class=\"_ _0\"></span>ipio IFRS 16.<span class=\"_ _254\"> </span>NOTA 27. Proventi finanzia<span class=\"_ _3\"></span>ri, oneri finanziari e<span class=\"_ _3\"></span> differenze cambio La voce \u201cProve<span class=\"_ _0\"></span>nti finanzia<span class=\"_ _0\"></span>ri, oneri finanziar<span class=\"_ _0\"></span>i e differenz<span class=\"_ _0\"></span>e cambio\u201d ris<span class=\"_ _0\"></span>ulta cos\u00ec dettaglia<span class=\"_ _0\"></span>ta: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Proventi finanziari <span class=\"_ _1e5\"> </span>1.512  <span class=\"_ _151\"> </span>321  <span class=\"_ _1bb\"> </span>1.191  Oneri finanziari <span class=\"_ _12e\"> </span>(11.634) <span class=\"_ _27\"> </span>(4.081) <span class=\"_ _154\"> </span>(7.553) Differenze cambio <span class=\"_ _18f\"> </span>(823) <span class=\"_ _151\"> </span>(1.609) <span class=\"_ _110\"> </span>786  Proventi finanziari, one<span class=\"_ _0\"></span>ri finanziari, differenze cambio (10.945) <span class=\"_ _f1\"> </span>(5.369) <span class=\"_ _1c4\"> </span>(5.<span class=\"_ _0\"></span>577) Per ciascuna voc<span class=\"_ _0\"></span>e compres<span class=\"_ _0\"></span>a nella posta in<span class=\"_ _0\"></span> esame si fornisc<span class=\"_ _0\"></span>e di seguito il detta<span class=\"_ _0\"></span>glio: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi attivi verso terzi <span class=\"_ _1e6\"> </span>1.512  <span class=\"_ _151\"> </span>273  <span class=\"_ _126\"> </span>1.239  Interessi attivi verso collegate e correlate<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>-  <span class=\"_ _d4\"> </span>12  <span class=\"_ _108\"> </span>(12) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _d4\"> </span>37  <span class=\"_ _37\"> </span>(37) Proventi finanziari <span class=\"_ _1cb\"> </span>1.512  <span class=\"_ _c7\"> </span>321  <span class=\"_ _9\"> </span>1.191  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi passivi vs istituti di credi<span class=\"_ _0\"></span>to/bon<span class=\"_ _3\"></span>d <span class=\"_ _13\"> </span>(6.905) <span class=\"_ _c3\"> </span>(2.300) <span class=\"_ _c3\"> </span>(4.<span class=\"_ _3\"></span>605) Interessi passivi verso terzi <span class=\"_ _1e7\"> </span>(1.531) <span class=\"_ _ac\"> </span>(658) <span class=\"_ _1e8\"> </span>(873) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>(<span class=\"_ _0\"></span>252) <span class=\"_ _1e8\"> </span>-  <span class=\"_ _d4\"> </span>(252) Interessi passivi legati alla contabilizzazione della Put/Call <span class=\"_ _16c\"> </span>(320) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(320) Interessi passivi legati alla contabilizzazione degli Earn-Out<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>(805) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(805) Interessi passivi IFRS 16 <span class=\"_ _93\"> </span>(1.821) <span class=\"_ _163\"> </span>(1.123) <span class=\"_ _ad\"> </span>(698) Oneri finanziari <span class=\"_ _1e9\"> </span>(11.634) <span class=\"_ _ef\"> </span>(4.081) <span class=\"_ _c5\"> </span>(7.553)<span class=\"_ _254\"> </span>Gli  interessi  passivi  legati<span class=\"_ _0\"></span>  alla  contabilizzazione<span class=\"_ _0\"></span>  della  Put/call  si  riferiscono  agli  oneri  dovuti  al  rilascio<span class=\"_ _254\"> </span>dell\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5b\"> </span>sul <span class=\"_ _5b\"> </span>debito <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisto <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>3,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe, <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>entre <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>interessi <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>alla<span class=\"_ _254\"> </span>contabilizz<span class=\"_ _0\"></span>azione degli Earn<span class=\"_ _0\"></span>-out riflettono l\u2019attua<span class=\"_ _0\"></span>lizzazione dei corris<span class=\"_ _0\"></span>pettivi potenziali di Blamp<span class=\"_ _0\"></span>in Groupe e di<span class=\"_ _254\"> </span>Capexo.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Differenze cambio realizzate <span class=\"_ _1ea\"> </span>(365) <span class=\"_ _19f\"> </span>(1.573) <span class=\"_ _12d\"> </span>1.2<span class=\"_ _0\"></span>08 Differenze cambio da realizzare <span class=\"_ _15a\"> </span>(458) <span class=\"_ _151\"> </span>(36) <span class=\"_ _126\"> </span>(422)<span class=\"_ _254\"> </span>Differenze cambio <span class=\"_ _e9\"> </span>(823) <span class=\"_ _16\"> </span>(1<span class=\"_ _0\"></span>.609) <span class=\"_ _1c4\"> </span>7<span class=\"_ _0\"></span>86 Si <span class=\"_ _3c\"></span>osservi <span class=\"_ _3c\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3c\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019oscillaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>peso <span class=\"_ _3c\"></span>mes<span class=\"_ _0\"></span>sicano <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span>del dollaro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-647": {
   "value": "NOTA 3. Immob<span class=\"_ _3\"></span>ili, impianti e ma<span class=\"_ _3\"></span>cchinari Valori in migliaia<span class=\"_ _254\"> </span>\u20ac<span class=\"_ _254\"> </span>Terreni e<span class=\"_ _254\"> </span>Fabbricati<span class=\"_ _254\"> </span>Piantagioni<span class=\"_ _254\"> </span>Impianti e<span class=\"_ _254\"> </span>macchinari<span class=\"_ _254\"> </span>Attrezzature<span class=\"_ _254\"> </span>ind.li e<span class=\"_ _254\"> </span>comm.li<span class=\"_ _254\"> </span>Altri<span class=\"_ _254\"> </span>beni<span class=\"_ _254\"> </span>Imm.ni<span class=\"_ _254\"> </span>in<span class=\"_ _254\"> </span>corso e<span class=\"_ _254\"> </span>acconti<span class=\"_ _254\"> </span>Totale<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _ab\"> </span>121.529<span class=\"_ _0\"></span>  <span class=\"_ _13f\"> </span>3.1<span class=\"_ _0\"></span>55  <span class=\"_ _f8\"> </span>282.931  <span class=\"_ _161\"> </span>13.069  <span class=\"_ _52\"> </span>23.425  <span class=\"_ _9f\"> </span>2.867  <span class=\"_ _142\"> </span>446.977 F.do<span class=\"_ _254\"> </span>ammortamento<span class=\"_ _254\"> </span>(44.871) <span class=\"_ _153\"> </span>(<span class=\"_ _0\"></span>1.157) <span class=\"_ _ff\"> </span>(212.845) <span class=\"_ _157\"> </span>(7<span class=\"_ _0\"></span>.219) <span class=\"_ _11f\"> </span>(16.478)<span class=\"_ _254\"> </span>- <span class=\"_ _75\"> </span>(282.570)<span class=\"_ _254\"> </span>Saldo al<span class=\"_ _254\"> </span>31.12.2021<span class=\"_ _254\"> </span>76.659  <span class=\"_ _af\"> </span>1.9<span class=\"_ _0\"></span>98  <span class=\"_ _52\"> </span>7<span class=\"_ _0\"></span>0.086  <span class=\"_ _10c\"> </span>5.850  <span class=\"_ _b2\"> </span>6.947  <span class=\"_ _a3\"> </span>2.867  <span class=\"_ _142\"> </span>164.407 Movimento del<span class=\"_ _254\"> </span>periodo:<span class=\"_ _254\"> </span>Incrementi <span class=\"_ _ec\"> </span>8.725<span class=\"_ _0\"></span>  <span class=\"_ _4d\"> </span>-  <span class=\"_ _de\"> </span>4.437  <span class=\"_ _f1\"> </span>5.7<span class=\"_ _0\"></span>80  <span class=\"_ _c5\"> </span>3.631  <span class=\"_ _139\"> </span>3.989  <span class=\"_ _14b\"> </span>26.562 Decrementi -costo<span class=\"_ _254\"> </span>storico<span class=\"_ _254\"> </span>(2.365) <span class=\"_ _103\"> </span>-  <span class=\"_ _de\"> </span>(918) <span class=\"_ _195\"> </span>(3.215) <span class=\"_ _113\"> </span>(2.077<span class=\"_ _0\"></span>) <span class=\"_ _153\"> </span>-  <span class=\"_ _e5\"> </span>(8.575)<span class=\"_ _254\"> </span>Decrementi -fondo<span class=\"_ _254\"> </span>amm.to<span class=\"_ _254\"> </span>2.141  <span class=\"_ _52\"> </span>-  <span class=\"_ _de\"> </span>642  <span class=\"_ _6f\"> </span>3.215  <span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span>.723  <span class=\"_ _11b\"> </span>-  <span class=\"_ _16d\"> </span>7.721 Riclassifiche -costo<span class=\"_ _254\"> </span>storico<span class=\"_ _254\"> </span>733  <span class=\"_ _75\"> </span>-  <span class=\"_ _de\"> </span>2.210  <span class=\"_ _f1\"> </span>(408) <span class=\"_ _71\"> </span>(3)  <span class=\"_ _12f\"> </span>(2.610) <span class=\"_ _4b\"> </span>(78) Riclassifiche -fondo<span class=\"_ _254\"> </span>amm.to<span class=\"_ _254\"> </span>-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>326) <span class=\"_ _113\"> </span>244  <span class=\"_ _1a7\"> </span>24  <span class=\"_ _41\"> </span>-  <span class=\"_ _e5\"> </span>(57) Variazione area di<span class=\"_ _254\"> </span>consolidamento -<span class=\"_ _254\"> </span>costo storico<span class=\"_ _254\"> </span>-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _16d\"> </span>- Variazione area<span class=\"_ _254\"> </span>consolidamento-<span class=\"_ _254\"> </span>fondo amm.to<span class=\"_ _254\"> </span>-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _16d\"> </span>- Differenze cambio-<span class=\"_ _254\"> </span>costo storico<span class=\"_ _254\"> </span>153  <span class=\"_ _32\"> </span>120  <span class=\"_ _13d\"> </span>270  <span class=\"_ _27\"> </span>5  <span class=\"_ _1a9\"> </span>86  <span class=\"_ _41\"> </span>-  <span class=\"_ _16d\"> </span>634 Differenze cambio-<span class=\"_ _254\"> </span>fondo amm.to<span class=\"_ _254\"> </span>(75) <span class=\"_ _195\"> </span>(48) <span class=\"_ _71\"> </span>(148) <span class=\"_ _195\"> </span>(5) <span class=\"_ _1aa\"> </span>(56) <span class=\"_ _14c\"> </span>-  <span class=\"_ _e5\"> </span>(332)<span class=\"_ _254\"> </span>Ammortamenti <span class=\"_ _ee\"> </span>(6.312) <span class=\"_ _189\"> </span>(211) <span class=\"_ _c5\"> </span>(14.476) <span class=\"_ _77\"> </span>(2.908) <span class=\"_ _fd\"> </span>(2.408) <span class=\"_ _ca\"> </span>-  <span class=\"_ _e5\"> </span>(26.315)<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _ab\"> </span>128.776  <span class=\"_ _a3\"> </span>3.275  <span class=\"_ _c0\"> </span>288.931  <span class=\"_ _a8\"> </span>15.231<span class=\"_ _0\"></span>  <span class=\"_ _101\"> </span>25.062  <span class=\"_ _9b\"> </span>4.246  <span class=\"_ _4b\"> </span>4<span class=\"_ _0\"></span>65.521 F.do<span class=\"_ _254\"> </span>ammortamento<span class=\"_ _254\"> </span>(49.116) <span class=\"_ _a3\"> </span>(1.416) <span class=\"_ _10a\"> </span>(227.153) <span class=\"_ _4f\"> </span>(6.672) <span class=\"_ _52\"> </span>(17.196) <span class=\"_ _98\"> </span>-<span class=\"_ _3\"></span> <span class=\"_ _75\"> </span>(301.554)<span class=\"_ _254\"> </span>Saldo al<span class=\"_ _254\"> </span>31.12.2022<span class=\"_ _254\"> </span>79.660  <span class=\"_ _a8\"> </span>1.859  <span class=\"_ _41\"> </span>6<span class=\"_ _0\"></span>1.778  <span class=\"_ _4a\"> </span>8.5<span class=\"_ _0\"></span>59  <span class=\"_ _1c\"> </span>7.866  <span class=\"_ _a3\"> </span>4.246  <span class=\"_ _4b\"> </span>163.967<span class=\"_ _0\"></span> <div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5ee\">Valori in migliaia </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5ef\">\u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5f0\">Terreni e </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5f1\">Fabbricati<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5f2\">Piantagioni<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5f3\">Impianti e </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5f4\">macchinari<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5f5\">Attrezzature </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5f6\">ind.li e </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5f7\">comm.li </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5f8\">Altri </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5f9\">beni </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5fa\">Imm.ni </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5fb\">in </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5fc\">corso e </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5fd\">acconti<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs5fe\">Totale </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs5ff\">Costo storico <span class=\"_ _ab\"> </span>128.776  <span class=\"_ _a3\"> </span>3.275  <span class=\"_ _c0\"> </span>288.931  <span class=\"_ _a8\"> </span>15.231<span class=\"_ _0\"></span>  <span class=\"_ _101\"> </span>25.062  <span class=\"_ _155\"> </span>4.246  <span class=\"_ _4b\"> </span>46<span class=\"_ _0\"></span>5.521  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs600\">F.do </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs601\">ammortamento </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs602\">(49.116) <span class=\"_ _a3\"> </span>(1.416) <span class=\"_ _10a\"> </span>(227.153) <span class=\"_ _4f\"> </span>(6.672) <span class=\"_ _52\"> </span>(17.196) <span class=\"_ _39\"> </span>-  <span class=\"_ _16d\"> </span>(301.554) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs603\">Saldo al </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs604\">31.12.2022 </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs605\">79.660  <span class=\"_ _a8\"> </span>1.859  <span class=\"_ _41\"> </span>6<span class=\"_ _0\"></span>1.778  <span class=\"_ _4a\"> </span>8.5<span class=\"_ _0\"></span>59  <span class=\"_ _1c\"> </span>7.866  <span class=\"_ _4f\"> </span>4.246 <span class=\"_ _157\"> </span>163.967<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gs606\">Movimento del </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gs607\">periodo: </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs608\">Incrementi <span class=\"_ _ec\"> </span>13.454  <span class=\"_ _189\"> </span>-  <span class=\"_ _de\"> </span>14.247  <span class=\"_ _12f\"> </span>5.004  <span class=\"_ _c4\"> </span>3.839  <span class=\"_ _13a\"> </span>3.647  <span class=\"_ _a3\"> </span>40.191  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs609\">Decrementi -costo </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs60a\">storico </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs60b\">(6.896) <span class=\"_ _10d\"> </span>-  <span class=\"_ _de\"> </span>(11.975) <span class=\"_ _f7\"> </span>(1.342) <span class=\"_ _113\"> </span>(1.518) <span class=\"_ _16c\"> </span>(185) <span class=\"_ _161\"> </span>(21.915) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs60c\">Decrementi -fondo </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs60d\">amm.to </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs60e\">4.862  <span class=\"_ _ee\"> </span>-  <span class=\"_ _de\"> </span>11.77<span class=\"_ _0\"></span>5  <span class=\"_ _c0\"> </span>1.203  <span class=\"_ _70\"> </span>1.234  <span class=\"_ _af\"> </span>-  <span class=\"_ _e5\"> </span>19.073  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs60f\">Riclassifiche -costo </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs610\">storico </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs611\">1.204  <span class=\"_ _46\"> </span>-  <span class=\"_ _de\"> </span>483  <span class=\"_ _70\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _2a\"> </span>36  <span class=\"_ _41\"> </span>(1.849) <span class=\"_ _4b\"> </span>(127) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs612\">Riclassifiche -fondo </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs613\">amm.to </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs614\">-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>(38) <span class=\"_ _f7\"> </span>-  <span class=\"_ _16d\"> </span>(37) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs615\">Variazione area di </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs616\">consolidamento - </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs617\">costo storico </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs618\">7.510  <span class=\"_ _12f\"> </span>-  <span class=\"_ _1aa\"> </span>12.161  <span class=\"_ _c0\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _2a\"> </span>2.500  <span class=\"_ _aa\"> </span>-  <span class=\"_ _e5\"> </span>22.171  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs619\">Variazione area </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs61a\">consolidamento-<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs61b\">fondo amm.to </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs61c\">(215) <span class=\"_ _a4\"> </span>-  <span class=\"_ _de\"> </span>(7<span class=\"_ _0\"></span>.182) <span class=\"_ _12f\"> </span>-  <span class=\"_ _2a\"> </span>(1.578) <span class=\"_ _a3\"> </span>-  <span class=\"_ _16d\"> </span>(8.975) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs61d\">Differenze cambio-<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs61e\">costo storico </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs61f\">180  <span class=\"_ _113\"> </span>139  <span class=\"_ _13d\"> </span>320  <span class=\"_ _27\"> </span>6  <span class=\"_ _b1\"> </span>87  <span class=\"_ _41\"> </span>-  <span class=\"_ _e5\"> </span>732  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs620\">Differenze cambio-<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs621\">fondo amm.to </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs622\">(95) <span class=\"_ _75\"> </span>(60) <span class=\"_ _6f\"> </span>(195) <span class=\"_ _74\"> </span>(6) <span class=\"_ _1a8\"> </span>(60) <span class=\"_ _4a\"> </span>-  <span class=\"_ _16d\"> </span>(415) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs623\">Ammortamenti <span class=\"_ _ee\"> </span>(8.026) <span class=\"_ _10c\"> </span>(214) <span class=\"_ _74\"> </span>(15<span class=\"_ _0\"></span>.528) <span class=\"_ _189\"> </span>(3.084) <span class=\"_ _fd\"> </span>(3.010) <span class=\"_ _1a6\"> </span>-  <span class=\"_ _16d\"> </span>(29.861) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs624\">Costo storico <span class=\"_ _ab\"> </span>144.228  <span class=\"_ _1a6\"> </span>3.414  <span class=\"_ _41\"> </span>304<span class=\"_ _0\"></span>.167  <span class=\"_ _161\"> </span>18.899  <span class=\"_ _42\"> </span>30<span class=\"_ _0\"></span>.006  <span class=\"_ _17d\"> </span>5.858  <span class=\"_ _4b\"> </span>50<span class=\"_ _0\"></span>6.573  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs625\">F.do </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs626\">ammortamento </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs627\">(52.590) <span class=\"_ _ca\"> </span>(1.690) <span class=\"_ _189\"> </span>(23<span class=\"_ _0\"></span>8.283) <span class=\"_ _45\"> </span>(8<span class=\"_ _0\"></span>.559) <span class=\"_ _12f\"> </span>(20.647)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs628\">- <span class=\"_ _75\"> </span>(321.769) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs629\">Saldo al </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs62a\">31.12.2023 </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs62b\">91.638  <span class=\"_ _af\"> </span>1<span class=\"_ _0\"></span>.724  <span class=\"_ _f8\"> </span>65.884  <span class=\"_ _10d\"> </span>10.340  <span class=\"_ _12f\"> </span>9<span class=\"_ _0\"></span>.359  <span class=\"_ _4f\"> </span>5.858  <span class=\"_ _4b\"> </span>1<span class=\"_ _0\"></span>84.804  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs62c\">Al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>mobilizzazion<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>material<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>mmontano <span class=\"_ _3f\"></span>com<span class=\"_ _0\"></span>plessivamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>84.804 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span>, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs62d\">con un incremen<span class=\"_ _0\"></span>to netto di <span class=\"_ _0\"></span>euro 20.837<span class=\"_ _0\"></span> migliaia rispetto<span class=\"_ _0\"></span> al saldo al 31<span class=\"_ _0\"></span> dicembre 2022 per <span class=\"_ _0\"></span>effetto di: </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs62e\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">investimenti <span class=\"_ _0\"></span>per eu<span class=\"_ _0\"></span>ro 4<span class=\"_ _0\"></span>0.191 <span class=\"_ _0\"></span>migliaia<span class=\"_ _0\"></span>, cos<span class=\"_ _0\"></span>\u00ec sudd<span class=\"_ _0\"></span>ivisi: \u201c<span class=\"_ _0\"></span>Distribuzione<span class=\"_ _0\"></span>\u201d per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2.594 mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>(di <span class=\"_ _0\"></span>cui </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs62f\">euro 11.838 migliaia per diritti d\u2019uso), \u201cShipping\u201d per euro 16.4<span class=\"_ _0\"></span>16 migliaia (di cui euro 15.984 migliaia </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs630\">per <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>iritti <span class=\"_ _3\"></span>d\u2019uso), \u201cHolding <span class=\"_ _3\"></span>&amp; <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>ervizi\u201d per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.181<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _4\"></span>(d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>83<span class=\"_ _0\"></span>5 <span class=\"_ _3\"></span>migliaia per <span class=\"_ _4\"></span>diritt<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>d\u2019us<span class=\"_ _0\"></span>o), <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs631\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">ammortamenti di period<span class=\"_ _0\"></span>o per euro 29.861<span class=\"_ _0\"></span> migliaia, <span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs632\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">riclassifiche per netti euro <span class=\"_ _0\"></span>164 migliai<span class=\"_ _0\"></span>a; </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs633\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">dismissioni di cespiti <span class=\"_ _0\"></span>per netti euro 2.842<span class=\"_ _0\"></span> migliaia;  </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs634\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">effetto variazione per<span class=\"_ _0\"></span>imetro per netti euro <span class=\"_ _0\"></span>13.196 migl<span class=\"_ _0\"></span>iaia; </span></span></div><div class=\"t m0 h2 ff9 fs0 fc0 sc0 ls0 ws0 gs635\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">incremento <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>effe<span class=\"_ _0\"></span>tto <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>mbio <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _5a\"> </span>3<span class=\"_ _0\"></span>17 <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>igliaia, <span class=\"_ _5b\"> </span>essenzi<span class=\"_ _0\"></span>almente <span class=\"_ _5b\"> </span>riferito<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>agli <span class=\"_ _5b\"> </span>assets <span class=\"_ _5b\"> </span>delle<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs636\">societ\u00e0 <span class=\"_ _3\"></span>messicane per <span class=\"_ _4\"></span>via di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>peso messicano <span class=\"_ _3\"></span>passato da <span class=\"_ _4\"></span>20,856 pesos <span class=\"_ _4\"></span>del 31 <span class=\"_ _4\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>8,723 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs637\">pesos/euro del 31 d<span class=\"_ _0\"></span>icembre<span class=\"_ _0\"></span> 2023.<span class=\"_ _254\"> </span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs639\">Terreni e fabbr<span class=\"_ _0\"></span>icati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs63a\">La <span class=\"_ _5a\"> </span>movi<span class=\"_ _0\"></span>mentazione <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>periodo <span class=\"_ _5b\"> </span>registra <span class=\"_ _5b\"> </span>un <span class=\"_ _5a\"> </span>in<span class=\"_ _0\"></span>creme<span class=\"_ _0\"></span>nto <span class=\"_ _5a\"> </span>netto <span class=\"_ _5b\"> </span>complessivo <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5b\"> </span>11.979 <span class=\"_ _5b\"> </span>migliaia <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>via </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs63b\">principalmente <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>investi<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>13.454<span class=\"_ _0\"></span> miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>e dell\u2019a<span class=\"_ _0\"></span>rea <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>onsolidamento <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs63c\">7.296 <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>igliaia, <span class=\"_ _54\"></span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>cambio <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>8<span class=\"_ _0\"></span>5 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>riclassi<span class=\"_ _0\"></span>fiche <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>1.204 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>parz<span class=\"_ _0\"></span>ialmente </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs63d\">mitigato da ammortament<span class=\"_ _0\"></span>i per <span class=\"_ _3\"></span>euro 8.026 migliaia<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e dismission<span class=\"_ _0\"></span>i per eu<span class=\"_ _3\"></span>ro 2.034 m<span class=\"_ _0\"></span>igliaia. Gli investimenti per </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs63e\">euro  2.<span class=\"_ _3\"></span>685  migliaia  hanno  essenzialmente  riguardat<span class=\"_ _0\"></span>o <span class=\"_ _50\"> </span>l\u2019acquisizione  di <span class=\"_ _50\"> </span>un  terreno  a <span class=\"_ _5b\"> </span>Verona  adiacente<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>l </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs63f\">magazzino  gi\u00e0  in  possesso<span class=\"_ _0\"></span>, <span class=\"_ _50\"> </span>la  sistemazione  e  l\u2019ampl<span class=\"_ _0\"></span>iamento  degli  uffici  in  Grecia  ed  in  Francia  dove  si </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs640\">aggiungono <span class=\"_ _5a\"> </span>anch<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>i <span class=\"_ _5a\"> </span>lavori <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ammoderna<span class=\"_ _0\"></span>mento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>magazzin<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Rungis <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>Alv<span class=\"_ _0\"></span>erca <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>si <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ggiungono <span class=\"_ _5a\"> </span>eur<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs641\">10.769 <span class=\"_ _5a\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>nuovi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>ontratti, <span class=\"_ _5a\"> </span>piuttos<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>che <span class=\"_ _5a\"> </span>rinnovi <span class=\"_ _5b\"> </span>e/o <span class=\"_ _5a\"> </span>ampliam<span class=\"_ _0\"></span>enti, <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>affitto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>magazzin<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>uffici </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs642\">assoggettati al principio contab<span class=\"_ _0\"></span>ile IFRS 16. <span class=\"_ _3\"></span>Si segnala che i principali investiment<span class=\"_ _0\"></span>i legati alla contabilizzazion<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs643\">secondo il <span class=\"_ _4\"></span>principio IFRS <span class=\"_ _4\"></span>16<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>rel<span class=\"_ _0\"></span>ativi <span class=\"_ _4\"></span>al rinnovo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>concessione italiana <span class=\"_ _4\"></span>relat<span class=\"_ _0\"></span>iva al <span class=\"_ _4\"></span>Magazz<span class=\"_ _0\"></span>ino <span class=\"_ _4\"></span>di Firenze, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs644\">al rinnovo de<span class=\"_ _0\"></span>gli stand di me<span class=\"_ _0\"></span>rcato a Bologna e a<span class=\"_ _0\"></span>i rinnovi<span class=\"_ _0\"></span> rolling degli stand d<span class=\"_ _0\"></span>i mercato<span class=\"_ _0\"></span> a Marsiglia e Rungi<span class=\"_ _0\"></span>s. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs645\">All\u2019interno <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>goria <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>valore <span class=\"_ _0\"></span>dei <span class=\"_ _3c\"></span>terreni <span class=\"_ _3c\"></span>ammonta <span class=\"_ _3c\"></span>ad <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>14<span class=\"_ _0\"></span>.139 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _0\"></span>esposto <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs646\">atti  di <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ompravendi<span class=\"_ _0\"></span>ta  originari  laddove  esistenti  oppure  scorporato  dal  valore  di <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>quisto  indistinto  del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs647\">fabbricato<span class=\"_ _0\"></span> sulla base di perc<span class=\"_ _0\"></span>entuali prossime al <span class=\"_ _0\"></span>20%.  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs648\">Piantagioni<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs649\">La <span class=\"_ _50\"> </span>voce <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>esam<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>registra  un <span class=\"_ _5b\"> </span>decremento  di <span class=\"_ _5b\"> </span>euro  135 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>gli <span class=\"_ _5b\"> </span>am<span class=\"_ _0\"></span>mortamenti <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ompetenz<span class=\"_ _0\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs64a\">dell\u2019esercizio per <span class=\"_ _4\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>214 <span class=\"_ _3\"></span>migliaia, parzialmente <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>pensato <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _3\"></span>rivalutazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pesos <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>essicano per <span class=\"_ _4\"></span>netti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs64b\">euro 79 migliaia<span class=\"_ _0\"></span>.  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs64c\">Impianti <span class=\"_ _0\"></span>e macchinari<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs64d\">In <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>linea <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>incluse <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>celle <span class=\"_ _0\"></span>frigo, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>maturazi<span class=\"_ _0\"></span>one b<span class=\"_ _0\"></span>anane, <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>calibraggio <span class=\"_ _3c\"></span>ed <span class=\"_ _0\"></span>il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs64e\">confezionam<span class=\"_ _0\"></span>ento dei prodo<span class=\"_ _0\"></span>tti, gli impianti<span class=\"_ _0\"></span> di stoccaggio<span class=\"_ _0\"></span> e imballo<span class=\"_ _0\"></span> della frutta (setto<span class=\"_ _0\"></span>re Distribuzione)<span class=\"_ _0\"></span> e le navi<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs64f\">(settore Shippin<span class=\"_ _0\"></span>g).  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs650\">Si <span class=\"_ _3c\"></span>segn<span class=\"_ _0\"></span>ala <span class=\"_ _3c\"></span>un <span class=\"_ _3f\"></span>increm<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019anno <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>4.1<span class=\"_ _0\"></span>06 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3f\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _3f\"></span>riferito <span class=\"_ _3f\"></span>agli <span class=\"_ _3f\"></span>investi<span class=\"_ _0\"></span>menti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs651\">per <span class=\"_ _5b\"> </span>euro  3.407  m<span class=\"_ _3\"></span>igliaia <span class=\"_ _50\"> </span>che  hanno <span class=\"_ _5b\"> </span>riguard<span class=\"_ _0\"></span>ato <span class=\"_ _50\"> </span>rinnovi  e <span class=\"_ _5b\"> </span>migliora<span class=\"_ _0\"></span>menti  p<span class=\"_ _3\"></span>resso  i <span class=\"_ _5b\"> </span>magazzini  di <span class=\"_ _5b\"> </span>Barc<span class=\"_ _0\"></span>ellona, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs652\">Granadilla, <span class=\"_ _5a\"> </span>Verona, <span class=\"_ _5a\"> </span>Firenz<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>Run<span class=\"_ _0\"></span>gis <span class=\"_ _54\"></span>oltre <span class=\"_ _5a\"> </span>ai <span class=\"_ _54\"></span>nor<span class=\"_ _0\"></span>mali <span class=\"_ _54\"></span>inve<span class=\"_ _0\"></span>stimenti <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>rinno<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>dotazioni <span class=\"_ _5a\"> </span>presso <span class=\"_ _54\"> </span>i <span class=\"_ _5a\"> </span>vari<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs653\">magazzini <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>aggiungono <span class=\"_ _3f\"></span>euro <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>.840 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>rinno<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>noleggio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs654\">quinta <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ave <span class=\"_ _3c\"></span>ass<span class=\"_ _0\"></span>oggettata <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>principio<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3f\"></span>16 <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span> <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>4.978 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>aume<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>effetto <span class=\"_ _3f\"></span>netto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs655\">della variazion<span class=\"_ _0\"></span>e dell\u2019area di <span class=\"_ _0\"></span>consolidamento.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs656\">Si <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>incremento <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>483<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>migliaia <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iclassifiche <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>impianti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>macchinari <span class=\"_ _3c\"></span>entrati <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>funz<span class=\"_ _0\"></span>ione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs657\">nel <span class=\"_ _3c\"></span>corso <span class=\"_ _3c\"></span>dell\u2019an<span class=\"_ _0\"></span>no, <span class=\"_ _0\"></span>un <span class=\"_ _3f\"></span>effetto <span class=\"_ _3c\"></span>positivo <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>diffe<span class=\"_ _0\"></span>renze <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>126 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia. <span class=\"_ _3c\"></span>Tali <span class=\"_ _3c\"></span>effetti <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>miti<span class=\"_ _0\"></span>gati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs658\">dal volume di<span class=\"_ _0\"></span> ammortamen<span class=\"_ _0\"></span>ti pari ad euro <span class=\"_ _0\"></span>15.528 migli<span class=\"_ _0\"></span>aia e da dismissio<span class=\"_ _0\"></span>ni per euro <span class=\"_ _0\"></span>200 migliaia.  <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs659\">Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>management <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>verificato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>nuta <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>valori <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>quattro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>unit\u00e0 <span class=\"_ _3f\"></span>Cale <span class=\"_ _3c\"></span>R<span class=\"_ _0\"></span>osse <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>ragio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs65a\">prevedibile andamento futuro <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>business stesso, <span class=\"_ _3\"></span>non ravvisando pertanto <span class=\"_ _4\"></span>nec<span class=\"_ _0\"></span>essit\u00e0 di <span class=\"_ _4\"></span><span class=\"ff7\">impair<span class=\"_ _0\"></span>ment <span class=\"ff1\">del <span class=\"_ _4\"></span>valor<span class=\"_ _0\"></span>e </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs65b\">delle navi stess<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span>   </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs65c\">Attrezzature <span class=\"_ _0\"></span>industriali<span class=\"_ _0\"></span> e commerciali<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs19d\">In tale comparto (<span class=\"_ _0\"></span>essenzialmente com<span class=\"_ _0\"></span>posto dalla<span class=\"_ _0\"></span> flotta contenitori della s<span class=\"_ _0\"></span>ociet\u00e0 di Shi<span class=\"_ _0\"></span>pping) l\u2019incremento<span class=\"_ _0\"></span> per </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs65d\">euro 1.781 mi<span class=\"_ _0\"></span>gliaia si le<span class=\"_ _0\"></span>ga essenzialmente ag<span class=\"_ _0\"></span>li investim<span class=\"_ _0\"></span>enti per euro 5.<span class=\"_ _0\"></span>004 miglia<span class=\"_ _0\"></span>ia (di cui e<span class=\"_ _0\"></span>uro 4.941 miglia<span class=\"_ _0\"></span>ia </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs19e\">per contratti <span class=\"_ _0\"></span>IFRS 16), parz<span class=\"_ _0\"></span>ialmente compens<span class=\"_ _0\"></span>ato da ammortame<span class=\"_ _0\"></span>nti per euro 3.0<span class=\"_ _0\"></span>84 migliaia.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs32d\">Altri beni mat<span class=\"_ _0\"></span>eriali  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs65e\">La  voce  espone  i  beni  po<span class=\"_ _0\"></span>sseduti  dal  Gruppo  quali  i<span class=\"_ _0\"></span>  mobili  e  gli  arredi,  le  attrezza<span class=\"_ _0\"></span>ture  informatiche  ed<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32f\">elettroniche, il <span class=\"_ _0\"></span>parco autove<span class=\"_ _0\"></span>tture, etc.   </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs330\">L\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>1.493 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3c\"></span>riflette <span class=\"_ _3f\"></span>princip<span class=\"_ _0\"></span>almente <span class=\"_ _3c\"></span>l\u2019effe<span class=\"_ _0\"></span>tto <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nvestimenti <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>3<span class=\"_ _0\"></span>.839 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs65f\">migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui <span class=\"_ _4\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2.107 migliaia <span class=\"_ _4\"></span>per contratti <span class=\"_ _3\"></span>IFRS 16), <span class=\"_ _4\"></span>variazione del <span class=\"_ _3\"></span>perimetro di <span class=\"_ _4\"></span>consoli<span class=\"_ _0\"></span>damento <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>eu<span class=\"_ _0\"></span>ro </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs332\">922 <span class=\"_ _3\"></span>miglia variazione p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ambio per <span class=\"_ _4\"></span>euro 28 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ompensati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>mmortamenti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>euro 3.010<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs660\">migliaia e da d<span class=\"_ _0\"></span>ismissioni pe<span class=\"_ _0\"></span>r netti euro <span class=\"_ _0\"></span>284 migliaia. </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1a5\">Immobilizzazio<span class=\"_ _0\"></span>ni in cors<span class=\"_ _0\"></span>o ed acconti<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a6\">L\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>questa <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>1.613 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _3c\"></span>sconta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019iscrizion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>investi<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>3.647 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a7\">legati principal<span class=\"_ _0\"></span>mente ai lav<span class=\"_ _0\"></span>ori di sistemaz<span class=\"_ _0\"></span>ione ed am<span class=\"_ _0\"></span>pliamento del<span class=\"_ _0\"></span> magazzino d<span class=\"_ _0\"></span>i Alverca<span class=\"_ _0\"></span>, Rungis e Granad<span class=\"_ _0\"></span>illa </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a8\">oltre <span class=\"_ _5a\"> </span>all\u2019A<span class=\"_ _0\"></span>uxiliary <span class=\"_ _5a\"> </span>Engine <span class=\"_ _5b\"> </span>Block <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>installa<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>sulle <span class=\"_ _5a\"> </span>navi <span class=\"_ _5b\"> </span>della <span class=\"_ _5a\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>rmatoriale<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>(<span class=\"_ _0\"></span>euro <span class=\"_ _5a\"> </span>420 <span class=\"_ _5a\"> </span>migliaia<span class=\"_ _0\"></span>). <span class=\"_ _5a\"> </span>Tale<span class=\"_ _254\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs662\">variazione in <span class=\"_ _3\"></span>aumento risulta parzialmente compensat<span class=\"_ _0\"></span>a dalla <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>iduzione <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.849 migliaia per <span class=\"_ _3\"></span>l\u2019entrata in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs663\">funzione <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>ces<span class=\"_ _0\"></span>piti <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>lavori <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>mmodernamento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>fabbrica<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>impia<span class=\"_ _0\"></span>nti <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>macchinar<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>nelle <span class=\"_ _5b\"> </span>sedi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs664\">portoghesi, franc<span class=\"_ _0\"></span>esi e spagnole<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs665\">Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dicembre <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>erificato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>l\u2019insussistenza <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>indica<span class=\"_ _0\"></span>tori <span class=\"_ _5b\"> </span>endog<span class=\"_ _0\"></span>eni <span class=\"_ _5b\"> </span>o <span class=\"_ _50\"> </span>esogeni <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>possibile<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs666\">riduzione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>valore <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>voce <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili, <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>macchinari. <span class=\"_ _5a\"> </span>Di <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>eguenza, <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>valore <span class=\"_ _5a\"> </span>degli <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili,<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs667\">impianti e macc<span class=\"_ _0\"></span>hinari non \u00e8<span class=\"_ _0\"></span> stato sotto<span class=\"_ _0\"></span>posto a test di i<span class=\"_ _0\"></span>mpairment.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs668\">Leasing \u2013 IF<span class=\"_ _0\"></span>RS 16<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs669\">Il  Gruppo  ha  applic<span class=\"_ _0\"></span>ato  l\u2019IFRS  16  al  1<span class=\"_ _0\"></span>\u00b0  gennaio  2019  ut<span class=\"_ _0\"></span>ilizzando  il  metodo  re<span class=\"_ _0\"></span>troattivo  modificato<span class=\"_ _0\"></span>  ed  in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs66a\">conformit\u00e0 <span class=\"_ _0\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stesso <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>ritto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>\u201cRight <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>e\u201d <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>voce <span class=\"_ _3c\"></span>\u201cImmobili, <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>cchinari\u201d, <span class=\"_ _0\"></span>all\u2019i<span class=\"_ _0\"></span>nterno <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs66b\">ciascuna categoria <span class=\"_ _3\"></span>di appartenenza. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>completam<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>dell\u2019i<span class=\"_ _0\"></span>nformativa di <span class=\"_ _4\"></span>cui alla <span class=\"_ _3\"></span>tabella precedente <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fornisce<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs66c\">un <span class=\"_ _0\"></span>dettaglio <span class=\"_ _3c\"></span>della <span class=\"_ _0\"></span>mov<span class=\"_ _0\"></span>imentazione <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>ammontar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>d\u2019us<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs66d\">2023.<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs66e\">Valori in migliaia \u20ac<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs66f\">Terreni e<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs670\">Fabbricati<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs671\">Impianti e<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs672\">macchinari<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs673\">Attrezzature<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs674\">ind.li e<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs675\">comm.li<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs676\">Altri beni <span class=\"_ _a6\"> </span>Totale<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs677\">Costo storico <span class=\"_ _3a\"> </span>29<span class=\"_ _0\"></span>.659  <span class=\"_ _12f\"> </span>10.216  <span class=\"_ _11f\"> </span>10.979<span class=\"_ _0\"></span>  <span class=\"_ _48\"> </span>3.1<span class=\"_ _0\"></span>35  <span class=\"_ _74\"> </span>53.988  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs678\">F.do ammortamento <span class=\"_ _13d\"> </span>(8.511) <span class=\"_ _a4\"> </span>(245) <span class=\"_ _c5\"> </span>(5.723) <span class=\"_ _41\"> </span>(1.191) <span class=\"_ _f1\"> </span>(<span class=\"_ _0\"></span>15.670)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs679\">Saldo al 31.12.<span class=\"_ _0\"></span>2021<span class=\"_ _3\"></span> <span class=\"_ _19f\"> </span>21.148  <span class=\"_ _f8\"> </span>9.971  <span class=\"_ _74\"> </span>5.255  <span class=\"_ _75\"> </span>1.<span class=\"_ _0\"></span>944  <span class=\"_ _75\"> </span>38.318  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gs67a\">Movimento del periodo:<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs67b\">Variazione perimetro <span class=\"_ _18\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>-  <span class=\"_ _2a\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs67c\">Incrementi <span class=\"_ _cf\"> </span>8.024  <span class=\"_ _c4\"> </span>748  <span class=\"_ _1a7\"> </span>5.706  <span class=\"_ _e4\"> </span>874  <span class=\"_ _1a7\"> </span>15.352  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs67d\">Decrementi costo storico <span class=\"_ _c5\"> </span>(1.973) <span class=\"_ _75\"> </span>(133) <span class=\"_ _ed\"> </span>(3.215) <span class=\"_ _113\"> </span>(748) <span class=\"_ _13d\"> </span>(6.069)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs67e\">Decrementi F.do ammortamento <span class=\"_ _98\"> </span>1.811  <span class=\"_ _13d\"> </span>133  <span class=\"_ _19c\"> </span>3.215  <span class=\"_ _27\"> </span>736 <span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>5.896  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs67f\">Riclassifiche costo storico <span class=\"_ _1c\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs680\">Riclassifiche F.do ammortamento<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs681\">-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs682\">Ammortamenti <span class=\"_ _7f\"> </span>(3.662)<span class=\"_ _0\"></span> <span class=\"_ _16d\"> </span>(5.380) <span class=\"_ _fd\"> </span>(<span class=\"_ _0\"></span>2.814) <span class=\"_ _b2\"> </span>(704) <span class=\"_ _13d\"> </span>(1<span class=\"_ _3\"></span>2.560)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs683\">Costo storico <span class=\"_ _3a\"> </span>35.7<span class=\"_ _0\"></span>10  <span class=\"_ _c0\"> </span>1<span class=\"_ _0\"></span>0.831  <span class=\"_ _c0\"> </span>13.470  <span class=\"_ _41\"> </span>3.26<span class=\"_ _0\"></span>1  <span class=\"_ _195\"> </span>63.271  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs684\">F.do ammortamento <span class=\"_ _13d\"> </span>(10.361) <span class=\"_ _4a\"> </span>(<span class=\"_ _0\"></span>5.492) <span class=\"_ _12f\"> </span>(5.323) <span class=\"_ _52\"> </span>(1.1<span class=\"_ _0\"></span>58) <span class=\"_ _f8\"> </span>(22.<span class=\"_ _0\"></span>334)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs685\">Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _e0\"> </span>25.348  <span class=\"_ _12f\"> </span>5.33<span class=\"_ _0\"></span>9  <span class=\"_ _1c\"> </span>8.147  <span class=\"_ _32\"> </span>2.<span class=\"_ _0\"></span>102  <span class=\"_ _75\"> </span>40.937  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gs686\">Movimento del periodo:<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs687\">Variazione perimetro <span class=\"_ _18\"> </span>7.296  <span class=\"_ _e4\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>156  <span class=\"_ _19c\"> </span>7.452  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs688\">Incrementi <span class=\"_ _cf\"> </span>10.769  <span class=\"_ _ef\"> </span>10.840  <span class=\"_ _fd\"> </span>4.941  <span class=\"_ _70\"> </span>2.107  <span class=\"_ _27\"> </span>28.658  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs689\">Decrementi costo storico <span class=\"_ _c5\"> </span>(6.842)<span class=\"_ _0\"></span> <span class=\"_ _fd\"> </span>(10.831) <span class=\"_ _41\"> </span>(1.342) <span class=\"_ _1c\"> </span>(452) <span class=\"_ _13d\"> </span>(19.467)<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs68a\">Decrementi F.do ammortamento <span class=\"_ _98\"> </span>4.820  <span class=\"_ _c4\"> </span>10.831  <span class=\"_ _b2\"> </span>1.202  <span class=\"_ _70\"> </span>381  <span class=\"_ _c7\"> </span>17<span class=\"_ _0\"></span>.234  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs68b\">Riclassifiche costo storico <span class=\"_ _1c\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs68c\">Riclassifiche F.do ammortamento<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs68d\">-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs68e\">Ammortamenti <span class=\"_ _7f\"> </span>(5.390) <span class=\"_ _e5\"> </span>(5.339) <span class=\"_ _180\"> </span>(3.003) <span class=\"_ _fd\"> </span>(916) <span class=\"_ _31\"> </span>(14.647)<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs68f\">Costo storico <span class=\"_ _3a\"> </span>46.<span class=\"_ _0\"></span>932  <span class=\"_ _12f\"> </span>10.840  <span class=\"_ _14f\"> </span>17.069<span class=\"_ _0\"></span>  <span class=\"_ _48\"> </span>5.0<span class=\"_ _0\"></span>72  <span class=\"_ _113\"> </span>79<span class=\"_ _0\"></span>.914  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs690\">F.do ammortamento <span class=\"_ _13d\"> </span>(10.931) <span class=\"_ _f7\"> </span>-<span class=\"_ _3\"></span> <span class=\"_ _1a1\"> </span>(7.123) <span class=\"_ _f8\"> </span>(1.693) <span class=\"_ _41\"> </span>(19.747)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs691\">Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _16b\"> </span>36.002  <span class=\"_ _46\"> </span>10.840  <span class=\"_ _f5\"> </span>9.946  <span class=\"_ _ef\"> </span>3.3<span class=\"_ _0\"></span>79  <span class=\"_ _75\"> </span>60.167  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs692\">Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre <span class=\"_ _54\"></span>2023 <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _3f\"></span>legata<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>all\u2019a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _3f\"></span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>6 <span class=\"_ _3f\"></span>risulta <span class=\"_ _54\"></span>pari <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>60<span class=\"_ _0\"></span>.759<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs693\">migliaia <span class=\"_ _3c\"></span>(contr<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>41.574 <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>31 <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>cembre <span class=\"_ _3c\"></span>2022), <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>incrementi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>28.658 <span class=\"_ _3f\"></span>migliaia <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>nuovi<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs694\">contratti <span class=\"_ _5b\"> </span>stipulati <span class=\"_ _5b\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>cors<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>del <span class=\"_ _5b\"> </span>2023,<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>effetto <span class=\"_ _5b\"> </span>per<span class=\"_ _0\"></span>imetro <span class=\"_ _5b\"> </span>a <span class=\"_ _5a\"> </span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _5a\"> </span>nuo<span class=\"_ _0\"></span>ve <span class=\"_ _5b\"> </span>acquisizioni <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>7.45<span class=\"_ _0\"></span>2<span class=\"_ _254\"> </span> </div>migliaia, dec<span class=\"_ _0\"></span>rementi di eur<span class=\"_ _0\"></span>o 14.660 mi<span class=\"_ _0\"></span>gliaia per paga<span class=\"_ _0\"></span>menti del <span class=\"_ _0\"></span>periodo ed euro<span class=\"_ _0\"></span> 2.266 miglia<span class=\"_ _0\"></span>ia per riduzioni<span class=\"_ _0\"></span> a<span class=\"_ _254\"> </span> seguito di interruz<span class=\"_ _0\"></span>ione dei c<span class=\"_ _0\"></span>ontratti di affitto<span class=\"_ _0\"></span>/noleggio.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Alla data<span class=\"_ _0\"></span> del 31 dicembre il <span class=\"_ _0\"></span>tasso medio po<span class=\"_ _0\"></span>nderato in e<span class=\"_ _0\"></span>ssere sui contratti r<span class=\"_ _0\"></span>isulta pari al 4<span class=\"_ _0\"></span>,71%.<span class=\"_ _254\"> </span> Per <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _4\"></span>l\u2019ap<span class=\"_ _0\"></span>plicazione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3e\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _4\"></span>IF<span class=\"_ _0\"></span>RS <span class=\"_ _4\"></span>16 <span class=\"_ _3\"></span>ha <span class=\"_ _3e\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>impatto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sign<span class=\"_ _0\"></span>ificativo <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>posizione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>finanziar<span class=\"_ _0\"></span>ia<span class=\"_ _254\"> </span> netta <span class=\"_ _59\"> </span>e <span class=\"_ _44\"> </span>di <span class=\"_ _59\"> </span>Adjus<span class=\"_ _0\"></span>ted <span class=\"_ _44\"> </span>E<span class=\"_ _0\"></span>BITDA <span class=\"_ _44\"> </span>sta<span class=\"_ _0\"></span>nte <span class=\"_ _44\"> </span>l\u2019esiste<span class=\"_ _0\"></span>nza <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _59\"> </span>numerosi <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>ontratti <span class=\"_ _59\"> </span>di <span class=\"_ _59\"> </span>concessione <span class=\"_ _59\"> </span>e/o <span class=\"_ _59\"> </span>affitto<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>di<span class=\"_ _254\"> </span> magazzini/pos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>vend<span class=\"_ _0\"></span>ita <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>ortofrutt<span class=\"_ _0\"></span>icoli, <span class=\"_ _3c\"></span>nonch\u00e9 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>leasi<span class=\"_ _0\"></span>ng <span class=\"_ _0\"></span>opera<span class=\"_ _0\"></span>tivi <span class=\"_ _0\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quinta <span class=\"_ _3c\"></span>na<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>flotta<span class=\"_ _254\"> </span> contenitori <span class=\"_ _5b\"> </span>\u201cre<span class=\"_ _0\"></span>efer\u201d <span class=\"_ _5b\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _50\"> </span>armatoriale, <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5b\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>impatto <span class=\"_ _50\"> </span>dell\u2019Adjust<span class=\"_ _0\"></span>ed <span class=\"_ _5b\"> </span>EBITDA <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>16.51<span class=\"_ _0\"></span>4<span class=\"_ _254\"> </span> migliaia contro<span class=\"_ _0\"></span> euro 13.788<span class=\"_ _0\"></span> dell\u2019esercizio <span class=\"_ _0\"></span>2022.<span class=\"_ _254\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-789": {
   "value": "NOTA 3. Immob<span class=\"_ _3\"></span>ili, impianti e ma<span class=\"_ _3\"></span>cchinari Valori in migliaia<span class=\"_ _254\"> </span>\u20ac<span class=\"_ _254\"> </span>Terreni e<span class=\"_ _254\"> </span>Fabbricati<span class=\"_ _254\"> </span>Piantagioni<span class=\"_ _254\"> </span>Impianti e<span class=\"_ _254\"> </span>macchinari<span class=\"_ _254\"> </span>Attrezzature<span class=\"_ _254\"> </span>ind.li e<span class=\"_ _254\"> </span>comm.li<span class=\"_ _254\"> </span>Altri<span class=\"_ _254\"> </span>beni<span class=\"_ _254\"> </span>Imm.ni<span class=\"_ _254\"> </span>in<span class=\"_ _254\"> </span>corso e<span class=\"_ _254\"> </span>acconti<span class=\"_ _254\"> </span>Totale<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _ab\"> </span>121.529<span class=\"_ _0\"></span>  <span class=\"_ _13f\"> </span>3.1<span class=\"_ _0\"></span>55  <span class=\"_ _f8\"> </span>282.931  <span class=\"_ _161\"> </span>13.069  <span class=\"_ _52\"> </span>23.425  <span class=\"_ _9f\"> </span>2.867  <span class=\"_ _142\"> </span>446.977 F.do<span class=\"_ _254\"> </span>ammortamento<span class=\"_ _254\"> </span>(44.871) <span class=\"_ _153\"> </span>(<span class=\"_ _0\"></span>1.157) <span class=\"_ _ff\"> </span>(212.845) <span class=\"_ _157\"> </span>(7<span class=\"_ _0\"></span>.219) <span class=\"_ _11f\"> </span>(16.478)<span class=\"_ _254\"> </span>- <span class=\"_ _75\"> </span>(282.570)<span class=\"_ _254\"> </span>Saldo al<span class=\"_ _254\"> </span>31.12.2021<span class=\"_ _254\"> </span>76.659  <span class=\"_ _af\"> </span>1.9<span class=\"_ _0\"></span>98  <span class=\"_ _52\"> </span>7<span class=\"_ _0\"></span>0.086  <span class=\"_ _10c\"> </span>5.850  <span class=\"_ _b2\"> </span>6.947  <span class=\"_ _a3\"> </span>2.867  <span class=\"_ _142\"> </span>164.407 Movimento del<span class=\"_ _254\"> </span>periodo:<span class=\"_ _254\"> </span>Incrementi <span class=\"_ _ec\"> </span>8.725<span class=\"_ _0\"></span>  <span class=\"_ _4d\"> </span>-  <span class=\"_ _de\"> </span>4.437  <span class=\"_ _f1\"> </span>5.7<span class=\"_ _0\"></span>80  <span class=\"_ _c5\"> </span>3.631  <span class=\"_ _139\"> </span>3.989  <span class=\"_ _14b\"> </span>26.562 Decrementi -costo<span class=\"_ _254\"> </span>storico<span class=\"_ _254\"> </span>(2.365) <span class=\"_ _103\"> </span>-  <span class=\"_ _de\"> </span>(918) <span class=\"_ _195\"> </span>(3.215) <span class=\"_ _113\"> </span>(2.077<span class=\"_ _0\"></span>) <span class=\"_ _153\"> </span>-  <span class=\"_ _e5\"> </span>(8.575)<span class=\"_ _254\"> </span>Decrementi -fondo<span class=\"_ _254\"> </span>amm.to<span class=\"_ _254\"> </span>2.141  <span class=\"_ _52\"> </span>-  <span class=\"_ _de\"> </span>642  <span class=\"_ _6f\"> </span>3.215  <span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span>.723  <span class=\"_ _11b\"> </span>-  <span class=\"_ _16d\"> </span>7.721 Riclassifiche -costo<span class=\"_ _254\"> </span>storico<span class=\"_ _254\"> </span>733  <span class=\"_ _75\"> </span>-  <span class=\"_ _de\"> </span>2.210  <span class=\"_ _f1\"> </span>(408) <span class=\"_ _71\"> </span>(3)  <span class=\"_ _12f\"> </span>(2.610) <span class=\"_ _4b\"> </span>(78) Riclassifiche -fondo<span class=\"_ _254\"> </span>amm.to<span class=\"_ _254\"> </span>-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>(<span class=\"_ _0\"></span>326) <span class=\"_ _113\"> </span>244  <span class=\"_ _1a7\"> </span>24  <span class=\"_ _41\"> </span>-  <span class=\"_ _e5\"> </span>(57) Variazione area di<span class=\"_ _254\"> </span>consolidamento -<span class=\"_ _254\"> </span>costo storico<span class=\"_ _254\"> </span>-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _16d\"> </span>- Variazione area<span class=\"_ _254\"> </span>consolidamento-<span class=\"_ _254\"> </span>fondo amm.to<span class=\"_ _254\"> </span>-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _16d\"> </span>- Differenze cambio-<span class=\"_ _254\"> </span>costo storico<span class=\"_ _254\"> </span>153  <span class=\"_ _32\"> </span>120  <span class=\"_ _13d\"> </span>270  <span class=\"_ _27\"> </span>5  <span class=\"_ _1a9\"> </span>86  <span class=\"_ _41\"> </span>-  <span class=\"_ _16d\"> </span>634 Differenze cambio-<span class=\"_ _254\"> </span>fondo amm.to<span class=\"_ _254\"> </span>(75) <span class=\"_ _195\"> </span>(48) <span class=\"_ _71\"> </span>(148) <span class=\"_ _195\"> </span>(5) <span class=\"_ _1aa\"> </span>(56) <span class=\"_ _14c\"> </span>-  <span class=\"_ _e5\"> </span>(332)<span class=\"_ _254\"> </span>Ammortamenti <span class=\"_ _ee\"> </span>(6.312) <span class=\"_ _189\"> </span>(211) <span class=\"_ _c5\"> </span>(14.476) <span class=\"_ _77\"> </span>(2.908) <span class=\"_ _fd\"> </span>(2.408) <span class=\"_ _ca\"> </span>-  <span class=\"_ _e5\"> </span>(26.315)<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _ab\"> </span>128.776  <span class=\"_ _a3\"> </span>3.275  <span class=\"_ _c0\"> </span>288.931  <span class=\"_ _a8\"> </span>15.231<span class=\"_ _0\"></span>  <span class=\"_ _101\"> </span>25.062  <span class=\"_ _9b\"> </span>4.246  <span class=\"_ _4b\"> </span>4<span class=\"_ _0\"></span>65.521 F.do<span class=\"_ _254\"> </span>ammortamento<span class=\"_ _254\"> </span>(49.116) <span class=\"_ _a3\"> </span>(1.416) <span class=\"_ _10a\"> </span>(227.153) <span class=\"_ _4f\"> </span>(6.672) <span class=\"_ _52\"> </span>(17.196) <span class=\"_ _98\"> </span>-<span class=\"_ _3\"></span> <span class=\"_ _75\"> </span>(301.554)<span class=\"_ _254\"> </span>Saldo al<span class=\"_ _254\"> </span>31.12.2022<span class=\"_ _254\"> </span>79.660  <span class=\"_ _a8\"> </span>1.859  <span class=\"_ _41\"> </span>6<span class=\"_ _0\"></span>1.778  <span class=\"_ _4a\"> </span>8.5<span class=\"_ _0\"></span>59  <span class=\"_ _1c\"> </span>7.866  <span class=\"_ _a3\"> </span>4.246  <span class=\"_ _4b\"> </span>163.967<span class=\"_ _0\"></span> Valori in migliaia \u20ac Terreni e Fabbricati<span class=\"_ _254\"> </span>Piantagioni<span class=\"_ _254\"> </span>Impianti e macchinari<span class=\"_ _254\"> </span>Attrezzature ind.li e comm.li Altri beni Imm.ni in corso e acconti<span class=\"_ _254\"> </span>Totale Costo storico <span class=\"_ _ab\"> </span>128.776  <span class=\"_ _a3\"> </span>3.275  <span class=\"_ _c0\"> </span>288.931  <span class=\"_ _a8\"> </span>15.231<span class=\"_ _0\"></span>  <span class=\"_ _101\"> </span>25.062  <span class=\"_ _155\"> </span>4.246  <span class=\"_ _4b\"> </span>46<span class=\"_ _0\"></span>5.521  F.do ammortamento (49.116) <span class=\"_ _a3\"> </span>(1.416) <span class=\"_ _10a\"> </span>(227.153) <span class=\"_ _4f\"> </span>(6.672) <span class=\"_ _52\"> </span>(17.196) <span class=\"_ _39\"> </span>-  <span class=\"_ _16d\"> </span>(301.554) Saldo al 31.12.2022 79.660  <span class=\"_ _a8\"> </span>1.859  <span class=\"_ _41\"> </span>6<span class=\"_ _0\"></span>1.778  <span class=\"_ _4a\"> </span>8.5<span class=\"_ _0\"></span>59  <span class=\"_ _1c\"> </span>7.866  <span class=\"_ _4f\"> </span>4.246 <span class=\"_ _157\"> </span>163.967<span class=\"_ _0\"></span>  Movimento del periodo: Incrementi <span class=\"_ _ec\"> </span>13.454  <span class=\"_ _189\"> </span>-  <span class=\"_ _de\"> </span>14.247  <span class=\"_ _12f\"> </span>5.004  <span class=\"_ _c4\"> </span>3.839  <span class=\"_ _13a\"> </span>3.647  <span class=\"_ _a3\"> </span>40.191  Decrementi -costo storico (6.896) <span class=\"_ _10d\"> </span>-  <span class=\"_ _de\"> </span>(11.975) <span class=\"_ _f7\"> </span>(1.342) <span class=\"_ _113\"> </span>(1.518) <span class=\"_ _16c\"> </span>(185) <span class=\"_ _161\"> </span>(21.915) Decrementi -fondo amm.to 4.862  <span class=\"_ _ee\"> </span>-  <span class=\"_ _de\"> </span>11.77<span class=\"_ _0\"></span>5  <span class=\"_ _c0\"> </span>1.203  <span class=\"_ _70\"> </span>1.234  <span class=\"_ _af\"> </span>-  <span class=\"_ _e5\"> </span>19.073  Riclassifiche -costo storico 1.204  <span class=\"_ _46\"> </span>-  <span class=\"_ _de\"> </span>483  <span class=\"_ _70\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _2a\"> </span>36  <span class=\"_ _41\"> </span>(1.849) <span class=\"_ _4b\"> </span>(127) Riclassifiche -fondo amm.to -  <span class=\"_ _c7\"> </span>-  <span class=\"_ _de\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _2a\"> </span>(38) <span class=\"_ _f7\"> </span>-  <span class=\"_ _16d\"> </span>(37) Variazione area di consolidamento - costo storico 7.510  <span class=\"_ _12f\"> </span>-  <span class=\"_ _1aa\"> </span>12.161  <span class=\"_ _c0\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _2a\"> </span>2.500  <span class=\"_ _aa\"> </span>-  <span class=\"_ _e5\"> </span>22.171  Variazione area consolidamento-<span class=\"_ _254\"> </span>fondo amm.to (215) <span class=\"_ _a4\"> </span>-  <span class=\"_ _de\"> </span>(7<span class=\"_ _0\"></span>.182) <span class=\"_ _12f\"> </span>-  <span class=\"_ _2a\"> </span>(1.578) <span class=\"_ _a3\"> </span>-  <span class=\"_ _16d\"> </span>(8.975) Differenze cambio-<span class=\"_ _254\"> </span>costo storico 180  <span class=\"_ _113\"> </span>139  <span class=\"_ _13d\"> </span>320  <span class=\"_ _27\"> </span>6  <span class=\"_ _b1\"> </span>87  <span class=\"_ _41\"> </span>-  <span class=\"_ _e5\"> </span>732  Differenze cambio-<span class=\"_ _254\"> </span>fondo amm.to (95) <span class=\"_ _75\"> </span>(60) <span class=\"_ _6f\"> </span>(195) <span class=\"_ _74\"> </span>(6) <span class=\"_ _1a8\"> </span>(60) <span class=\"_ _4a\"> </span>-  <span class=\"_ _16d\"> </span>(415) Ammortamenti <span class=\"_ _ee\"> </span>(8.026) <span class=\"_ _10c\"> </span>(214) <span class=\"_ _74\"> </span>(15<span class=\"_ _0\"></span>.528) <span class=\"_ _189\"> </span>(3.084) <span class=\"_ _fd\"> </span>(3.010) <span class=\"_ _1a6\"> </span>-  <span class=\"_ _16d\"> </span>(29.861) Costo storico <span class=\"_ _ab\"> </span>144.228  <span class=\"_ _1a6\"> </span>3.414  <span class=\"_ _41\"> </span>304<span class=\"_ _0\"></span>.167  <span class=\"_ _161\"> </span>18.899  <span class=\"_ _42\"> </span>30<span class=\"_ _0\"></span>.006  <span class=\"_ _17d\"> </span>5.858  <span class=\"_ _4b\"> </span>50<span class=\"_ _0\"></span>6.573  F.do ammortamento (52.590) <span class=\"_ _ca\"> </span>(1.690) <span class=\"_ _189\"> </span>(23<span class=\"_ _0\"></span>8.283) <span class=\"_ _45\"> </span>(8<span class=\"_ _0\"></span>.559) <span class=\"_ _12f\"> </span>(20.647)<span class=\"_ _254\"> </span>- <span class=\"_ _75\"> </span>(321.769) Saldo al 31.12.2023 91.638  <span class=\"_ _af\"> </span>1<span class=\"_ _0\"></span>.724  <span class=\"_ _f8\"> </span>65.884  <span class=\"_ _10d\"> </span>10.340  <span class=\"_ _12f\"> </span>9<span class=\"_ _0\"></span>.359  <span class=\"_ _4f\"> </span>5.858  <span class=\"_ _4b\"> </span>1<span class=\"_ _0\"></span>84.804  Al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>im<span class=\"_ _0\"></span>mobilizzazion<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>material<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>mmontano <span class=\"_ _3f\"></span>com<span class=\"_ _0\"></span>plessivamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>84.804 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span>, con un incremen<span class=\"_ _0\"></span>to netto di <span class=\"_ _0\"></span>euro 20.837<span class=\"_ _0\"></span> migliaia rispetto<span class=\"_ _0\"></span> al saldo al 31<span class=\"_ _0\"></span> dicembre 2022 per <span class=\"_ _0\"></span>effetto di: -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">investimenti <span class=\"_ _0\"></span>per eu<span class=\"_ _0\"></span>ro 4<span class=\"_ _0\"></span>0.191 <span class=\"_ _0\"></span>migliaia<span class=\"_ _0\"></span>, cos<span class=\"_ _0\"></span>\u00ec sudd<span class=\"_ _0\"></span>ivisi: \u201c<span class=\"_ _0\"></span>Distribuzione<span class=\"_ _0\"></span>\u201d per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2.594 mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>(di <span class=\"_ _0\"></span>cui </span></span>euro 11.838 migliaia per diritti d\u2019uso), \u201cShipping\u201d per euro 16.4<span class=\"_ _0\"></span>16 migliaia (di cui euro 15.984 migliaia per <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>iritti <span class=\"_ _3\"></span>d\u2019uso), \u201cHolding <span class=\"_ _3\"></span>&amp; <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>ervizi\u201d per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.181<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _4\"></span>(d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>83<span class=\"_ _0\"></span>5 <span class=\"_ _3\"></span>migliaia per <span class=\"_ _4\"></span>diritt<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>d\u2019us<span class=\"_ _0\"></span>o), <span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">ammortamenti di period<span class=\"_ _0\"></span>o per euro 29.861<span class=\"_ _0\"></span> migliaia, <span class=\"_ _0\"></span> </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">riclassifiche per netti euro <span class=\"_ _0\"></span>164 migliai<span class=\"_ _0\"></span>a; </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">dismissioni di cespiti <span class=\"_ _0\"></span>per netti euro 2.842<span class=\"_ _0\"></span> migliaia;  </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">effetto variazione per<span class=\"_ _0\"></span>imetro per netti euro <span class=\"_ _0\"></span>13.196 migl<span class=\"_ _0\"></span>iaia; </span></span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">incremento <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>effe<span class=\"_ _0\"></span>tto <span class=\"_ _5a\"> </span>ca<span class=\"_ _0\"></span>mbio <span class=\"_ _5b\"> </span>netto <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _5a\"> </span>3<span class=\"_ _0\"></span>17 <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>igliaia, <span class=\"_ _5b\"> </span>essenzi<span class=\"_ _0\"></span>almente <span class=\"_ _5b\"> </span>riferito<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>agli <span class=\"_ _5b\"> </span>assets <span class=\"_ _5b\"> </span>delle<span class=\"_ _0\"></span> </span></span>societ\u00e0 <span class=\"_ _3\"></span>messicane per <span class=\"_ _4\"></span>via di <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>peso messicano <span class=\"_ _3\"></span>passato da <span class=\"_ _4\"></span>20,856 pesos <span class=\"_ _4\"></span>del 31 <span class=\"_ _4\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>8,723 pesos/euro del 31 d<span class=\"_ _0\"></span>icembre<span class=\"_ _0\"></span> 2023.<span class=\"_ _254\"> </span>Terreni e fabbr<span class=\"_ _0\"></span>icati La <span class=\"_ _5a\"> </span>movi<span class=\"_ _0\"></span>mentazione <span class=\"_ _5b\"> </span>del <span class=\"_ _5b\"> </span>periodo <span class=\"_ _5b\"> </span>registra <span class=\"_ _5b\"> </span>un <span class=\"_ _5a\"> </span>in<span class=\"_ _0\"></span>creme<span class=\"_ _0\"></span>nto <span class=\"_ _5a\"> </span>netto <span class=\"_ _5b\"> </span>complessivo <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5b\"> </span>11.979 <span class=\"_ _5b\"> </span>migliaia <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>via principalmente <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>investi<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>13.454<span class=\"_ _0\"></span> miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>e dell\u2019a<span class=\"_ _0\"></span>rea <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>onsolidamento <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> 7.296 <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>igliaia, <span class=\"_ _54\"></span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>cambio <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>8<span class=\"_ _0\"></span>5 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>riclassi<span class=\"_ _0\"></span>fiche <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>1.204 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>parz<span class=\"_ _0\"></span>ialmente mitigato da ammortament<span class=\"_ _0\"></span>i per <span class=\"_ _3\"></span>euro 8.026 migliaia<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e dismission<span class=\"_ _0\"></span>i per eu<span class=\"_ _3\"></span>ro 2.034 m<span class=\"_ _0\"></span>igliaia. Gli investimenti per euro  2.<span class=\"_ _3\"></span>685  migliaia  hanno  essenzialmente  riguardat<span class=\"_ _0\"></span>o <span class=\"_ _50\"> </span>l\u2019acquisizione  di <span class=\"_ _50\"> </span>un  terreno  a <span class=\"_ _5b\"> </span>Verona  adiacente<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>l magazzino  gi\u00e0  in  possesso<span class=\"_ _0\"></span>, <span class=\"_ _50\"> </span>la  sistemazione  e  l\u2019ampl<span class=\"_ _0\"></span>iamento  degli  uffici  in  Grecia  ed  in  Francia  dove  si aggiungono <span class=\"_ _5a\"> </span>anch<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>i <span class=\"_ _5a\"> </span>lavori <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>ammoderna<span class=\"_ _0\"></span>mento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>magazzin<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Rungis <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>Alv<span class=\"_ _0\"></span>erca <span class=\"_ _5a\"> </span>cui <span class=\"_ _5a\"> </span>si <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>ggiungono <span class=\"_ _5a\"> </span>eur<span class=\"_ _0\"></span>o 10.769 <span class=\"_ _5a\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>nuovi<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>ontratti, <span class=\"_ _5a\"> </span>piuttos<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>che <span class=\"_ _5a\"> </span>rinnovi <span class=\"_ _5b\"> </span>e/o <span class=\"_ _5a\"> </span>ampliam<span class=\"_ _0\"></span>enti, <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>affitto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>magazzin<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>uffici assoggettati al principio contab<span class=\"_ _0\"></span>ile IFRS 16. <span class=\"_ _3\"></span>Si segnala che i principali investiment<span class=\"_ _0\"></span>i legati alla contabilizzazion<span class=\"_ _0\"></span>e secondo il <span class=\"_ _4\"></span>principio IFRS <span class=\"_ _4\"></span>16<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>rel<span class=\"_ _0\"></span>ativi <span class=\"_ _4\"></span>al rinnovo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>concessione italiana <span class=\"_ _4\"></span>relat<span class=\"_ _0\"></span>iva al <span class=\"_ _4\"></span>Magazz<span class=\"_ _0\"></span>ino <span class=\"_ _4\"></span>di Firenze, al rinnovo de<span class=\"_ _0\"></span>gli stand di me<span class=\"_ _0\"></span>rcato a Bologna e a<span class=\"_ _0\"></span>i rinnovi<span class=\"_ _0\"></span> rolling degli stand d<span class=\"_ _0\"></span>i mercato<span class=\"_ _0\"></span> a Marsiglia e Rungi<span class=\"_ _0\"></span>s. All\u2019interno <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>goria <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>valore <span class=\"_ _0\"></span>dei <span class=\"_ _3c\"></span>terreni <span class=\"_ _3c\"></span>ammonta <span class=\"_ _3c\"></span>ad <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>14<span class=\"_ _0\"></span>.139 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _0\"></span>esposto <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> atti  di <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ompravendi<span class=\"_ _0\"></span>ta  originari  laddove  esistenti  oppure  scorporato  dal  valore  di <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>quisto  indistinto  del fabbricato<span class=\"_ _0\"></span> sulla base di perc<span class=\"_ _0\"></span>entuali prossime al <span class=\"_ _0\"></span>20%.  Piantagioni<span class=\"_ _0\"></span> La <span class=\"_ _50\"> </span>voce <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>esam<span class=\"_ _0\"></span>e <span class=\"_ _50\"> </span>registra  un <span class=\"_ _5b\"> </span>decremento  di <span class=\"_ _5b\"> </span>euro  135 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>gli <span class=\"_ _5b\"> </span>am<span class=\"_ _0\"></span>mortamenti <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ompetenz<span class=\"_ _0\"></span>a dell\u2019esercizio per <span class=\"_ _4\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>214 <span class=\"_ _3\"></span>migliaia, parzialmente <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>pensato <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _3\"></span>rivalutazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pesos <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>essicano per <span class=\"_ _4\"></span>netti euro 79 migliaia<span class=\"_ _0\"></span>.  Impianti <span class=\"_ _0\"></span>e macchinari<span class=\"_ _0\"></span> In <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>linea <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>incluse <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>celle <span class=\"_ _0\"></span>frigo, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>maturazi<span class=\"_ _0\"></span>one b<span class=\"_ _0\"></span>anane, <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>calibraggio <span class=\"_ _3c\"></span>ed <span class=\"_ _0\"></span>il confezionam<span class=\"_ _0\"></span>ento dei prodo<span class=\"_ _0\"></span>tti, gli impianti<span class=\"_ _0\"></span> di stoccaggio<span class=\"_ _0\"></span> e imballo<span class=\"_ _0\"></span> della frutta (setto<span class=\"_ _0\"></span>re Distribuzione)<span class=\"_ _0\"></span> e le navi<span class=\"_ _0\"></span> (settore Shippin<span class=\"_ _0\"></span>g).  Si <span class=\"_ _3c\"></span>segn<span class=\"_ _0\"></span>ala <span class=\"_ _3c\"></span>un <span class=\"_ _3f\"></span>increm<span class=\"_ _0\"></span>ento <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019anno <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>4.1<span class=\"_ _0\"></span>06 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3f\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _3f\"></span>riferito <span class=\"_ _3f\"></span>agli <span class=\"_ _3f\"></span>investi<span class=\"_ _0\"></span>menti per <span class=\"_ _5b\"> </span>euro  3.407  m<span class=\"_ _3\"></span>igliaia <span class=\"_ _50\"> </span>che  hanno <span class=\"_ _5b\"> </span>riguard<span class=\"_ _0\"></span>ato <span class=\"_ _50\"> </span>rinnovi  e <span class=\"_ _5b\"> </span>migliora<span class=\"_ _0\"></span>menti  p<span class=\"_ _3\"></span>resso  i <span class=\"_ _5b\"> </span>magazzini  di <span class=\"_ _5b\"> </span>Barc<span class=\"_ _0\"></span>ellona, Granadilla, <span class=\"_ _5a\"> </span>Verona, <span class=\"_ _5a\"> </span>Firenz<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>Run<span class=\"_ _0\"></span>gis <span class=\"_ _54\"></span>oltre <span class=\"_ _5a\"> </span>ai <span class=\"_ _54\"></span>nor<span class=\"_ _0\"></span>mali <span class=\"_ _54\"></span>inve<span class=\"_ _0\"></span>stimenti <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>rinno<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>delle <span class=\"_ _5a\"> </span>dotazioni <span class=\"_ _5a\"> </span>presso <span class=\"_ _54\"> </span>i <span class=\"_ _5a\"> </span>vari<span class=\"_ _0\"></span> magazzini <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>aggiungono <span class=\"_ _3f\"></span>euro <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>.840 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>rinno<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>noleggio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella quinta <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ave <span class=\"_ _3c\"></span>ass<span class=\"_ _0\"></span>oggettata <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>principio<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3f\"></span>16 <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span> <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>4.978 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>aume<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>effetto <span class=\"_ _3f\"></span>netto della variazion<span class=\"_ _0\"></span>e dell\u2019area di <span class=\"_ _0\"></span>consolidamento.<span class=\"_ _0\"></span> Si <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>incremento <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>483<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>migliaia <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iclassifiche <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>impianti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>macchinari <span class=\"_ _3c\"></span>entrati <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>funz<span class=\"_ _0\"></span>ione nel <span class=\"_ _3c\"></span>corso <span class=\"_ _3c\"></span>dell\u2019an<span class=\"_ _0\"></span>no, <span class=\"_ _0\"></span>un <span class=\"_ _3f\"></span>effetto <span class=\"_ _3c\"></span>positivo <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>diffe<span class=\"_ _0\"></span>renze <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>126 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia. <span class=\"_ _3c\"></span>Tali <span class=\"_ _3c\"></span>effetti <span class=\"_ _3c\"></span>sono <span class=\"_ _3c\"></span>miti<span class=\"_ _0\"></span>gati dal volume di<span class=\"_ _0\"></span> ammortamen<span class=\"_ _0\"></span>ti pari ad euro <span class=\"_ _0\"></span>15.528 migli<span class=\"_ _0\"></span>aia e da dismissio<span class=\"_ _0\"></span>ni per euro <span class=\"_ _0\"></span>200 migliaia.  <span class=\"_ _0\"></span> Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>management <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>verificato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>te<span class=\"_ _0\"></span>nuta <span class=\"_ _3f\"></span>dei <span class=\"_ _3c\"></span>valori <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>quattro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>unit\u00e0 <span class=\"_ _3f\"></span>Cale <span class=\"_ _3c\"></span>R<span class=\"_ _0\"></span>osse <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>ragio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>del prevedibile andamento futuro <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>business stesso, <span class=\"_ _3\"></span>non ravvisando pertanto <span class=\"_ _4\"></span>nec<span class=\"_ _0\"></span>essit\u00e0 di <span class=\"_ _4\"></span><span class=\"ff7\">impair<span class=\"_ _0\"></span>ment <span class=\"ff1\">del <span class=\"_ _4\"></span>valor<span class=\"_ _0\"></span>e </span></span>delle navi stess<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span>   Attrezzature <span class=\"_ _0\"></span>industriali<span class=\"_ _0\"></span> e commerciali<span class=\"_ _0\"></span> In tale comparto (<span class=\"_ _0\"></span>essenzialmente com<span class=\"_ _0\"></span>posto dalla<span class=\"_ _0\"></span> flotta contenitori della s<span class=\"_ _0\"></span>ociet\u00e0 di Shi<span class=\"_ _0\"></span>pping) l\u2019incremento<span class=\"_ _0\"></span> per euro 1.781 mi<span class=\"_ _0\"></span>gliaia si le<span class=\"_ _0\"></span>ga essenzialmente ag<span class=\"_ _0\"></span>li investim<span class=\"_ _0\"></span>enti per euro 5.<span class=\"_ _0\"></span>004 miglia<span class=\"_ _0\"></span>ia (di cui e<span class=\"_ _0\"></span>uro 4.941 miglia<span class=\"_ _0\"></span>ia per contratti <span class=\"_ _0\"></span>IFRS 16), parz<span class=\"_ _0\"></span>ialmente compens<span class=\"_ _0\"></span>ato da ammortame<span class=\"_ _0\"></span>nti per euro 3.0<span class=\"_ _0\"></span>84 migliaia.<span class=\"_ _0\"></span> Altri beni mat<span class=\"_ _0\"></span>eriali  La  voce  espone  i  beni  po<span class=\"_ _0\"></span>sseduti  dal  Gruppo  quali  i<span class=\"_ _0\"></span>  mobili  e  gli  arredi,  le  attrezza<span class=\"_ _0\"></span>ture  informatiche  ed<span class=\"_ _0\"></span> elettroniche, il <span class=\"_ _0\"></span>parco autove<span class=\"_ _0\"></span>tture, etc.   L\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>1.493 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3c\"></span>riflette <span class=\"_ _3f\"></span>princip<span class=\"_ _0\"></span>almente <span class=\"_ _3c\"></span>l\u2019effe<span class=\"_ _0\"></span>tto <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nvestimenti <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>3<span class=\"_ _0\"></span>.839 migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui <span class=\"_ _4\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2.107 migliaia <span class=\"_ _4\"></span>per contratti <span class=\"_ _3\"></span>IFRS 16), <span class=\"_ _4\"></span>variazione del <span class=\"_ _3\"></span>perimetro di <span class=\"_ _4\"></span>consoli<span class=\"_ _0\"></span>damento <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>eu<span class=\"_ _0\"></span>ro 922 <span class=\"_ _3\"></span>miglia variazione p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ambio per <span class=\"_ _4\"></span>euro 28 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ompensati<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>mmortamenti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>euro 3.010<span class=\"_ _0\"></span> migliaia e da d<span class=\"_ _0\"></span>ismissioni pe<span class=\"_ _0\"></span>r netti euro <span class=\"_ _0\"></span>284 migliaia. Immobilizzazio<span class=\"_ _0\"></span>ni in cors<span class=\"_ _0\"></span>o ed acconti<span class=\"_ _0\"></span> L\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>questa <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>1.613 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _3c\"></span>sconta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019iscrizion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>investi<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>3.647 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> legati principal<span class=\"_ _0\"></span>mente ai lav<span class=\"_ _0\"></span>ori di sistemaz<span class=\"_ _0\"></span>ione ed am<span class=\"_ _0\"></span>pliamento del<span class=\"_ _0\"></span> magazzino d<span class=\"_ _0\"></span>i Alverca<span class=\"_ _0\"></span>, Rungis e Granad<span class=\"_ _0\"></span>illa oltre <span class=\"_ _5a\"> </span>all\u2019A<span class=\"_ _0\"></span>uxiliary <span class=\"_ _5a\"> </span>Engine <span class=\"_ _5b\"> </span>Block <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>installa<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>sulle <span class=\"_ _5a\"> </span>navi <span class=\"_ _5b\"> </span>della <span class=\"_ _5a\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>rmatoriale<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>(<span class=\"_ _0\"></span>euro <span class=\"_ _5a\"> </span>420 <span class=\"_ _5a\"> </span>migliaia<span class=\"_ _0\"></span>). <span class=\"_ _5a\"> </span>Tale<span class=\"_ _254\"> </span>variazione in <span class=\"_ _3\"></span>aumento risulta parzialmente compensat<span class=\"_ _0\"></span>a dalla <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>iduzione <span class=\"_ _3\"></span>per euro <span class=\"_ _3\"></span>1.849 migliaia per <span class=\"_ _3\"></span>l\u2019entrata in<span class=\"_ _254\"> </span>funzione <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>ces<span class=\"_ _0\"></span>piti <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>lavori <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>mmodernamento<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>fabbrica<span class=\"_ _0\"></span>ti <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>di <span class=\"_ _5a\"> </span>impia<span class=\"_ _0\"></span>nti <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>macchinar<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>nelle <span class=\"_ _5b\"> </span>sedi<span class=\"_ _254\"> </span>portoghesi, franc<span class=\"_ _0\"></span>esi e spagnole<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dicembre <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>Gruppo <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>v<span class=\"_ _0\"></span>erificato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>l\u2019insussistenza <span class=\"_ _50\"> </span>di <span class=\"_ _5b\"> </span>indica<span class=\"_ _0\"></span>tori <span class=\"_ _5b\"> </span>endog<span class=\"_ _0\"></span>eni <span class=\"_ _5b\"> </span>o <span class=\"_ _50\"> </span>esogeni <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>possibile<span class=\"_ _254\"> </span>riduzione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _54\"></span>valore <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5a\"> </span>voce <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili, <span class=\"_ _54\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>macchinari. <span class=\"_ _5a\"> </span>Di <span class=\"_ _54\"></span>cons<span class=\"_ _0\"></span>eguenza, <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>valore <span class=\"_ _5a\"> </span>degli <span class=\"_ _54\"></span>Im<span class=\"_ _0\"></span>mobili,<span class=\"_ _254\"> </span>impianti e macc<span class=\"_ _0\"></span>hinari non \u00e8<span class=\"_ _0\"></span> stato sotto<span class=\"_ _0\"></span>posto a test di i<span class=\"_ _0\"></span>mpairment.<span class=\"_ _254\"> </span>Leasing \u2013 IF<span class=\"_ _0\"></span>RS 16<span class=\"_ _254\"> </span>Il  Gruppo  ha  applic<span class=\"_ _0\"></span>ato  l\u2019IFRS  16  al  1<span class=\"_ _0\"></span>\u00b0  gennaio  2019  ut<span class=\"_ _0\"></span>ilizzando  il  metodo  re<span class=\"_ _0\"></span>troattivo  modificato<span class=\"_ _0\"></span>  ed  in<span class=\"_ _254\"> </span>conformit\u00e0 <span class=\"_ _0\"></span>allo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stesso <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>ritto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>\u201cRight <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>e\u201d <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>voce <span class=\"_ _3c\"></span>\u201cImmobili, <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>cchinari\u201d, <span class=\"_ _0\"></span>all\u2019i<span class=\"_ _0\"></span>nterno <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>ciascuna categoria <span class=\"_ _3\"></span>di appartenenza. <span class=\"_ _3\"></span>A <span class=\"_ _3\"></span>completam<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>dell\u2019i<span class=\"_ _0\"></span>nformativa di <span class=\"_ _4\"></span>cui alla <span class=\"_ _3\"></span>tabella precedente <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fornisce<span class=\"_ _254\"> </span>un <span class=\"_ _0\"></span>dettaglio <span class=\"_ _3c\"></span>della <span class=\"_ _0\"></span>mov<span class=\"_ _0\"></span>imentazione <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>ammontar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>d\u2019us<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>2023.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac<span class=\"_ _254\"> </span>Terreni e<span class=\"_ _254\"> </span>Fabbricati<span class=\"_ _254\"> </span>Impianti e<span class=\"_ _254\"> </span>macchinari<span class=\"_ _254\"> </span>Attrezzature<span class=\"_ _254\"> </span>ind.li e<span class=\"_ _254\"> </span>comm.li<span class=\"_ _254\"> </span>Altri beni <span class=\"_ _a6\"> </span>Totale<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _3a\"> </span>29<span class=\"_ _0\"></span>.659  <span class=\"_ _12f\"> </span>10.216  <span class=\"_ _11f\"> </span>10.979<span class=\"_ _0\"></span>  <span class=\"_ _48\"> </span>3.1<span class=\"_ _0\"></span>35  <span class=\"_ _74\"> </span>53.988 F.do ammortamento <span class=\"_ _13d\"> </span>(8.511) <span class=\"_ _a4\"> </span>(245) <span class=\"_ _c5\"> </span>(5.723) <span class=\"_ _41\"> </span>(1.191) <span class=\"_ _f1\"> </span>(<span class=\"_ _0\"></span>15.670)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2021<span class=\"_ _3\"></span> <span class=\"_ _19f\"> </span>21.148  <span class=\"_ _f8\"> </span>9.971  <span class=\"_ _74\"> </span>5.255  <span class=\"_ _75\"> </span>1.<span class=\"_ _0\"></span>944  <span class=\"_ _75\"> </span>38.318 Movimento del periodo:<span class=\"_ _254\"> </span>Variazione perimetro <span class=\"_ _18\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>-  <span class=\"_ _2a\"> </span>- Incrementi <span class=\"_ _cf\"> </span>8.024  <span class=\"_ _c4\"> </span>748  <span class=\"_ _1a7\"> </span>5.706  <span class=\"_ _e4\"> </span>874  <span class=\"_ _1a7\"> </span>15.352 Decrementi costo storico <span class=\"_ _c5\"> </span>(1.973) <span class=\"_ _75\"> </span>(133) <span class=\"_ _ed\"> </span>(3.215) <span class=\"_ _113\"> </span>(748) <span class=\"_ _13d\"> </span>(6.069)<span class=\"_ _254\"> </span>Decrementi F.do ammortamento <span class=\"_ _98\"> </span>1.811  <span class=\"_ _13d\"> </span>133  <span class=\"_ _19c\"> </span>3.215  <span class=\"_ _27\"> </span>736 <span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>5.896 Riclassifiche costo storico <span class=\"_ _1c\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>- Riclassifiche F.do ammortamento<span class=\"_ _254\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>- Ammortamenti <span class=\"_ _7f\"> </span>(3.662)<span class=\"_ _0\"></span> <span class=\"_ _16d\"> </span>(5.380) <span class=\"_ _fd\"> </span>(<span class=\"_ _0\"></span>2.814) <span class=\"_ _b2\"> </span>(704) <span class=\"_ _13d\"> </span>(1<span class=\"_ _3\"></span>2.560)<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _3a\"> </span>35.7<span class=\"_ _0\"></span>10  <span class=\"_ _c0\"> </span>1<span class=\"_ _0\"></span>0.831  <span class=\"_ _c0\"> </span>13.470  <span class=\"_ _41\"> </span>3.26<span class=\"_ _0\"></span>1  <span class=\"_ _195\"> </span>63.271 F.do ammortamento <span class=\"_ _13d\"> </span>(10.361) <span class=\"_ _4a\"> </span>(<span class=\"_ _0\"></span>5.492) <span class=\"_ _12f\"> </span>(5.323) <span class=\"_ _52\"> </span>(1.1<span class=\"_ _0\"></span>58) <span class=\"_ _f8\"> </span>(22.<span class=\"_ _0\"></span>334)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _e0\"> </span>25.348  <span class=\"_ _12f\"> </span>5.33<span class=\"_ _0\"></span>9  <span class=\"_ _1c\"> </span>8.147  <span class=\"_ _32\"> </span>2.<span class=\"_ _0\"></span>102  <span class=\"_ _75\"> </span>40.937 Movimento del periodo:<span class=\"_ _254\"> </span>Variazione perimetro <span class=\"_ _18\"> </span>7.296  <span class=\"_ _e4\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>156  <span class=\"_ _19c\"> </span>7.452 Incrementi <span class=\"_ _cf\"> </span>10.769  <span class=\"_ _ef\"> </span>10.840  <span class=\"_ _fd\"> </span>4.941  <span class=\"_ _70\"> </span>2.107  <span class=\"_ _27\"> </span>28.658 Decrementi costo storico <span class=\"_ _c5\"> </span>(6.842)<span class=\"_ _0\"></span> <span class=\"_ _fd\"> </span>(10.831) <span class=\"_ _41\"> </span>(1.342) <span class=\"_ _1c\"> </span>(452) <span class=\"_ _13d\"> </span>(19.467)<span class=\"_ _254\"> </span>Decrementi F.do ammortamento <span class=\"_ _98\"> </span>4.820  <span class=\"_ _c4\"> </span>10.831  <span class=\"_ _b2\"> </span>1.202  <span class=\"_ _70\"> </span>381  <span class=\"_ _c7\"> </span>17<span class=\"_ _0\"></span>.234 Riclassifiche costo storico <span class=\"_ _1c\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _1ab\"> </span>- Riclassifiche F.do ammortamento<span class=\"_ _254\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>-  <span class=\"_ _2a\"> </span>- Ammortamenti <span class=\"_ _7f\"> </span>(5.390) <span class=\"_ _e5\"> </span>(5.339) <span class=\"_ _180\"> </span>(3.003) <span class=\"_ _fd\"> </span>(916) <span class=\"_ _31\"> </span>(14.647)<span class=\"_ _254\"> </span>Costo storico <span class=\"_ _3a\"> </span>46.<span class=\"_ _0\"></span>932  <span class=\"_ _12f\"> </span>10.840  <span class=\"_ _14f\"> </span>17.069<span class=\"_ _0\"></span>  <span class=\"_ _48\"> </span>5.0<span class=\"_ _0\"></span>72  <span class=\"_ _113\"> </span>79<span class=\"_ _0\"></span>.914 F.do ammortamento <span class=\"_ _13d\"> </span>(10.931) <span class=\"_ _f7\"> </span>-<span class=\"_ _3\"></span> <span class=\"_ _1a1\"> </span>(7.123) <span class=\"_ _f8\"> </span>(1.693) <span class=\"_ _41\"> </span>(19.747)<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _16b\"> </span>36.002  <span class=\"_ _46\"> </span>10.840  <span class=\"_ _f5\"> </span>9.946  <span class=\"_ _ef\"> </span>3.3<span class=\"_ _0\"></span>79  <span class=\"_ _75\"> </span>60.167 Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre <span class=\"_ _54\"></span>2023 <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _3f\"></span>legata<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>all\u2019a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _3f\"></span>dell\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>6 <span class=\"_ _3f\"></span>risulta <span class=\"_ _54\"></span>pari <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>60<span class=\"_ _0\"></span>.759<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>(contr<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>41.574 <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>31 <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>cembre <span class=\"_ _3c\"></span>2022), <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>incrementi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>28.658 <span class=\"_ _3f\"></span>migliaia <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>nuovi<span class=\"_ _254\"> </span>contratti <span class=\"_ _5b\"> </span>stipulati <span class=\"_ _5b\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _5a\"> </span>cors<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>del <span class=\"_ _5b\"> </span>2023,<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>effetto <span class=\"_ _5b\"> </span>per<span class=\"_ _0\"></span>imetro <span class=\"_ _5b\"> </span>a <span class=\"_ _5a\"> </span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _5a\"> </span>nuo<span class=\"_ _0\"></span>ve <span class=\"_ _5b\"> </span>acquisizioni <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>7.45<span class=\"_ _0\"></span>2<span class=\"_ _254\"> </span>migliaia, dec<span class=\"_ _0\"></span>rementi di eur<span class=\"_ _0\"></span>o 14.660 mi<span class=\"_ _0\"></span>gliaia per paga<span class=\"_ _0\"></span>menti del <span class=\"_ _0\"></span>periodo ed euro<span class=\"_ _0\"></span> 2.266 miglia<span class=\"_ _0\"></span>ia per riduzioni<span class=\"_ _0\"></span> a<span class=\"_ _254\"> </span>seguito di interruz<span class=\"_ _0\"></span>ione dei c<span class=\"_ _0\"></span>ontratti di affitto<span class=\"_ _0\"></span>/noleggio.<span class=\"_ _254\"> </span>Alla data<span class=\"_ _0\"></span> del 31 dicembre il <span class=\"_ _0\"></span>tasso medio po<span class=\"_ _0\"></span>nderato in e<span class=\"_ _0\"></span>ssere sui contratti r<span class=\"_ _0\"></span>isulta pari al 4<span class=\"_ _0\"></span>,71%.<span class=\"_ _254\"> </span>Per <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _4\"></span>l\u2019ap<span class=\"_ _0\"></span>plicazione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3e\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _4\"></span>IF<span class=\"_ _0\"></span>RS <span class=\"_ _4\"></span>16 <span class=\"_ _3\"></span>ha <span class=\"_ _3e\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>impatto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sign<span class=\"_ _0\"></span>ificativo <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>posizione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>finanziar<span class=\"_ _0\"></span>ia<span class=\"_ _254\"> </span>netta <span class=\"_ _59\"> </span>e <span class=\"_ _44\"> </span>di <span class=\"_ _59\"> </span>Adjus<span class=\"_ _0\"></span>ted <span class=\"_ _44\"> </span>E<span class=\"_ _0\"></span>BITDA <span class=\"_ _44\"> </span>sta<span class=\"_ _0\"></span>nte <span class=\"_ _44\"> </span>l\u2019esiste<span class=\"_ _0\"></span>nza <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _59\"> </span>numerosi <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>ontratti <span class=\"_ _59\"> </span>di <span class=\"_ _59\"> </span>concessione <span class=\"_ _59\"> </span>e/o <span class=\"_ _59\"> </span>affitto<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>di<span class=\"_ _254\"> </span>magazzini/pos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>vend<span class=\"_ _0\"></span>ita <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>ortofrutt<span class=\"_ _0\"></span>icoli, <span class=\"_ _3c\"></span>nonch\u00e9 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>leasi<span class=\"_ _0\"></span>ng <span class=\"_ _0\"></span>opera<span class=\"_ _0\"></span>tivi <span class=\"_ _0\"></span>sull<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quinta <span class=\"_ _3c\"></span>na<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>flotta<span class=\"_ _254\"> </span>contenitori <span class=\"_ _5b\"> </span>\u201cre<span class=\"_ _0\"></span>efer\u201d <span class=\"_ _5b\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _50\"> </span>armatoriale, <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5b\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>impatto <span class=\"_ _50\"> </span>dell\u2019Adjust<span class=\"_ _0\"></span>ed <span class=\"_ _5b\"> </span>EBITDA <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>16.51<span class=\"_ _0\"></span>4<span class=\"_ _254\"> </span>migliaia contro<span class=\"_ _0\"></span> euro 13.788<span class=\"_ _0\"></span> dell\u2019esercizio <span class=\"_ _0\"></span>2022.<span class=\"_ _254\"> </span>perdite fiscali r<span class=\"_ _0\"></span>iportabili agl<span class=\"_ _0\"></span>i esercizi successi<span class=\"_ _0\"></span>vi. La voce <span class=\"_ _0\"></span>Attivit\u00e0 f<span class=\"_ _0\"></span>iscali diff<span class=\"_ _0\"></span>erite al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023, p<span class=\"_ _0\"></span>ari ad <span class=\"_ _0\"></span>euro 7.540 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata sia <span class=\"_ _0\"></span>in r<span class=\"_ _0\"></span>elazione all<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>valorizzazion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rdite <span class=\"_ _3c\"></span>fiscali <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>egresse <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>liane <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>este<span class=\"_ _0\"></span>re, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>differen<span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>porali <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span>imponibilit\u00e0/ded<span class=\"_ _0\"></span>ucibilit\u00e0 <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>ricavi <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>rispettive <span class=\"_ _55\"> </span>normati<span class=\"_ _0\"></span>ve <span class=\"_ _55\"> </span>fiscali, <span class=\"_ _55\"> </span>quali <span class=\"_ _55\"> </span>ad <span class=\"_ _55\"> </span>es<span class=\"_ _0\"></span>empio <span class=\"_ _55\"> </span>gli<span class=\"_ _254\"> </span>accanto<span class=\"_ _0\"></span>namenti <span class=\"_ _4\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fo<span class=\"_ _0\"></span>ndi <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ischi <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>valutazione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>cred<span class=\"_ _0\"></span>iti, <span class=\"_ _3\"></span>nonch\u00e9 alle <span class=\"_ _4\"></span>scrittur<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>transizione ai <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>incipi <span class=\"_ _3\"></span>IFRS, q<span class=\"_ _3\"></span>uali<span class=\"_ _254\"> </span>ad  esempio  la  determinazione  della  passivit\u00e0  per  benefici  defin<span class=\"_ _0\"></span>iti  ai  dipendenti  secondo  la  metodologia<span class=\"_ _254\"> </span>attuariale. Per <span class=\"_ _3f\"></span>quanto <span class=\"_ _54\"></span>concerne <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>mposizione <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>la <span class=\"_ _54\"></span>moviment<span class=\"_ _0\"></span>azione <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>tale <span class=\"_ _3f\"></span>voc<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>imanda <span class=\"_ _54\"></span>a <span class=\"_ _3f\"></span>quanto <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _3f\"></span>n<span class=\"_ _0\"></span>ella<span class=\"_ _254\"> </span>tabella s<span class=\"_ _0\"></span>ottostante e nella No<span class=\"_ _0\"></span>ta 29 \u201cImposte sul r<span class=\"_ _0\"></span>eddito\u201d. Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022<span class=\"_ _254\"> </span>Perdite fiscali <span class=\"_ _1ad\"> </span>4.670  <span class=\"_ _f\"> </span>5.397 Effetto Piani benefici definiti ai dipendenti <span class=\"_ _96\"> </span>709  <span class=\"_ _17\"> </span>567 Ammortamenti/Avviamenti/Marc<span class=\"_ _0\"></span>hio <span class=\"_ _1ae\"> </span>519  <span class=\"_ _1af\"> </span>571 Svalutazioni ed accantonamenti <span class=\"_ _23\"> </span>823  <span class=\"_ _146\"> </span>1.005 Strumenti finanziari derivati <span class=\"_ _184\"> </span>27<span class=\"_ _0\"></span>0  <span class=\"_ _17\"> </span>149 Vari minori <span class=\"_ _1b0\"> </span>549  <span class=\"_ _17\"> </span>635 Attivit\u00e0 fiscali diffe<span class=\"_ _0\"></span>rite<span class=\"_ _3\"></span> <span class=\"_ _99\"> </span>7.540  <span class=\"_ _30\"> </span>8.323 NOTA 7. Rimanenz<span class=\"_ _3\"></span>e<span class=\"_ _254\"> </span>Valori in migl<span class=\"_ _0\"></span>iaia \u20ac <span class=\"_ _1b1\"> </span>31.12.2023<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>31<span class=\"_ _3\"></span>.12.20<span class=\"_ _0\"></span>22 <span class=\"_ _4b\"> </span>Variazione<span class=\"_ _254\"> </span>Materie prime <span class=\"_ _0\"></span>e di consum<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>12.675 <span class=\"fs0\"> <span class=\"_ _14d\"> </span></span>12.696 <span class=\"fs0\"> <span class=\"_ _154\"> </span></span>(20) Attivit\u00e0 biologic<span class=\"_ _0\"></span>he<span class=\"_ _254\"> </span>348 <span class=\"fs0\"> <span class=\"_ _ea\"> </span></span>54 <span class=\"fs0\"> <span class=\"_ _e3\"> </span></span>295 Prodotti<span class=\"_ _0\"></span> finiti e merci<span class=\"_ _254\"> </span>40.094 <span class=\"fs0\"> <span class=\"_ _71\"> </span></span>34.608 <span class=\"fs0\"> <span class=\"_ _128\"> </span></span>5.487 Rimanenze<span class=\"_ _254\"> </span>53.118 <span class=\"fs0\"> <span class=\"_ _6f\"> </span></span>47<span class=\"_ _0\"></span>.357 <span class=\"fs0\"> <span class=\"_ _e4\"> </span></span>5.7<span class=\"_ _0\"></span>61 Le <span class=\"_ _5a\"> </span>rimane<span class=\"_ _0\"></span>nze <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>aterie <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>rime <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>consumo<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>appresentate <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>ssenzialmente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dai <span class=\"_ _5a\"> </span>mat<span class=\"_ _0\"></span>eriali <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>imballo<span class=\"_ _254\"> </span>utilizzati d<span class=\"_ _0\"></span>alle soci<span class=\"_ _0\"></span>et\u00e0 di<span class=\"_ _0\"></span>stributrici <span class=\"_ _0\"></span>e dai <span class=\"_ _0\"></span>carburant<span class=\"_ _0\"></span>i, lub<span class=\"_ _0\"></span>rificanti e <span class=\"_ _0\"></span>pezzi d<span class=\"_ _0\"></span>i ricambi<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>elle societ\u00e0 <span class=\"_ _0\"></span>di tr<span class=\"_ _0\"></span>asporto e<span class=\"_ _254\"> </span>sono <span class=\"_ _3f\"></span>valutate <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span>FIFO. <span class=\"_ _3f\"></span>Le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>biologic<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>rifer<span class=\"_ _0\"></span>ite <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>socie<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3c\"></span>Prod<span class=\"_ _0\"></span>uctores <span class=\"_ _3f\"></span>Agua<span class=\"_ _0\"></span>cate <span class=\"_ _3c\"></span>Ja<span class=\"_ _0\"></span>lisco <span class=\"_ _3f\"></span>S.A<span class=\"_ _0\"></span>.C.V.<span class=\"_ _254\"> </span>relativamente <span class=\"_ _3c\"></span>alla <span class=\"_ _3c\"></span>frutta <span class=\"_ _3c\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>fase <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>turazione <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>pianta <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>rispetti<span class=\"_ _0\"></span>vamente <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>348 <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>euro 54 miglia<span class=\"_ _0\"></span>ia al 31 dice<span class=\"_ _0\"></span>mbre 2023 ed al 31 d<span class=\"_ _0\"></span>icemb<span class=\"_ _0\"></span>re 2022, raccolta<span class=\"_ _0\"></span> e venduta nei m<span class=\"_ _0\"></span>esi successivi.<span class=\"_ _254\"> </span>Al 31 dicembre<span class=\"_ _0\"></span> 2023<span class=\"_ _0\"></span> il valore<span class=\"_ _0\"></span> delle rimanenz<span class=\"_ _0\"></span>e aument<span class=\"_ _0\"></span>a rispetto all\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>precedente d<span class=\"_ _0\"></span>i euro 5<span class=\"_ _0\"></span>.761 migliaia<span class=\"_ _254\"> </span>legato <span class=\"_ _5b\"> </span>principalmente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>all\u2019e<span class=\"_ _0\"></span>ffetto <span class=\"_ _5a\"> </span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>euro <span class=\"_ _5b\"> </span>3.023 <span class=\"_ _5b\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5a\"> </span>(euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>3.387<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>1\u00b0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>gennaio <span class=\"_ _5b\"> </span>2023) <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>maggiori stock <span class=\"_ _3\"></span>puntuali a <span class=\"_ _3\"></span>fine anno <span class=\"_ _4\"></span>in magazzino anche per <span class=\"_ _4\"></span>effetto degli aumentati v<span class=\"_ _3\"></span>alori dei <span class=\"_ _3\"></span>prezzi unitari <span class=\"_ _3\"></span>per<span class=\"_ _254\"> </span>via dell\u2019inflaz<span class=\"_ _0\"></span>ione.<span class=\"_ _254\"> </span>NOTA 33. Inform<span class=\"_ _3\"></span>ativa sulle attivit\u00e0 e passiv<span class=\"_ _3\"></span>it\u00e0 valutate al fair value Diversi <span class=\"_ _0\"></span>princ<span class=\"_ _0\"></span>ipi <span class=\"_ _0\"></span>contab<span class=\"_ _0\"></span>ili <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>lcuni <span class=\"_ _0\"></span>obblig<span class=\"_ _0\"></span>hi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>infor<span class=\"_ _0\"></span>mativa <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ichiedono <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Gruppo <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>valu<span class=\"_ _0\"></span>e delle <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>fina<span class=\"_ _0\"></span>nziarie. <span class=\"_ _3c\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>quanto <span class=\"_ _3c\"></span>ric<span class=\"_ _0\"></span>hiesto <span class=\"_ _3c\"></span>dal <span class=\"_ _3c\"></span>princ<span class=\"_ _0\"></span>ipio <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3c\"></span>13-<span class=\"_ _254\"> </span>Misurazioni d<span class=\"_ _0\"></span>el <span class=\"ff7\">fair value</span> s<span class=\"_ _0\"></span>i fornisce la segue<span class=\"_ _0\"></span>nte informati<span class=\"_ _0\"></span>va.  Fair valu<span class=\"_ _0\"></span>e<span class=\"ff1\"> degli strumenti f<span class=\"_ _0\"></span>inanziari:  </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">per <span class=\"_ _5b\"> </span>le  attivit\u00e0  e  p<span class=\"_ _3\"></span>assivit\u00e0<span class=\"_ _0\"></span>  finanziarie <span class=\"_ _50\"> </span>che  sono <span class=\"_ _5b\"> </span>li<span class=\"_ _0\"></span>quide  o <span class=\"_ _50\"> </span>hanno  una <span class=\"_ _50\"> </span>scadenza<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>molto  prossima,  si </span></span>considera <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>il valore <span class=\"_ _4\"></span>cont<span class=\"_ _0\"></span>abile <span class=\"_ _4\"></span>ap<span class=\"_ _0\"></span>prossimi <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>valore equo; <span class=\"_ _4\"></span>questa <span class=\"_ _3\"></span>ipotesi <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>pplica <span class=\"_ _3\"></span>anche <span class=\"_ _4\"></span>per i <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>epositi a termine, i titol<span class=\"_ _0\"></span>i a pronto s<span class=\"_ _0\"></span>mobilizzo e gli str<span class=\"_ _0\"></span>umenti fina<span class=\"_ _0\"></span>nziari a tasso varia<span class=\"_ _0\"></span>bile;  <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">per <span class=\"_ _5b\"> </span>la  valut<span class=\"_ _0\"></span>azione <span class=\"_ _50\"> </span>del  <span class=\"ff7\">fair  value</span>  degli <span class=\"_ _5b\"> </span>strum<span class=\"_ _0\"></span>enti  di  copertura  si <span class=\"_ _5b\"> </span>ricor<span class=\"_ _0\"></span>re  all'utilizzo  di <span class=\"_ _50\"> </span>modelli  di </span></span>valutazione <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzando <span class=\"_ _54\"></span>parametri <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>mercato<span class=\"_ _0\"></span>. <span class=\"_ _3f\"></span>Si <span class=\"_ _3f\"></span>segna<span class=\"_ _0\"></span>la <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>data <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>chiusura <span class=\"_ _54\"></span>del <span class=\"_ _3f\"></span>bilancio <span class=\"_ _54\"></span>sono stati <span class=\"_ _0\"></span>stipulati <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertura <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>interesse, <span class=\"_ _0\"></span>sugli<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cquisti <span class=\"_ _0\"></span>usd <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ul b<span class=\"_ _0\"></span>unker <span class=\"_ _0\"></span>gi\u00e0 ampiamente <span class=\"_ _0\"></span>descritti;  <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">il <span class=\"ff7\">fair va<span class=\"_ _0\"></span>lue</span> delle <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ie non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>ottenuto med<span class=\"_ _0\"></span>iante l<span class=\"_ _0\"></span>'attualizzaz<span class=\"_ _0\"></span>ione di <span class=\"_ _0\"></span>tutti i<span class=\"_ _0\"></span> </span></span>flussi <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3f\"></span>fut<span class=\"_ _0\"></span>uri <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _54\"></span>condizioni <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>essere <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3f\"></span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>p<span class=\"_ _0\"></span>eriodo. <span class=\"_ _3f\"></span>Nella<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>realt\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>attu<span class=\"_ _0\"></span>ale, <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ove <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>i debiti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>medio <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rmine il <span class=\"_ _4\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del finanziamento <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>allineato <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>si considerano <span class=\"_ _4\"></span>i valori nominali del d<span class=\"_ _0\"></span>ebito quali va<span class=\"_ _0\"></span>lori di <span class=\"ff7\">fair valu<span class=\"_ _0\"></span>e</span>. Per quanto <span class=\"_ _3\"></span>riguarda le <span class=\"_ _4\"></span>post<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>commercial<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>e di <span class=\"_ _4\"></span>altr<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>e debiti, <span class=\"_ _4\"></span>il <span class=\"ff7\">fair value</span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>pari al <span class=\"_ _3\"></span>valore contabile <span class=\"_ _3\"></span>in base alla consideraz<span class=\"_ _0\"></span>ione della lo<span class=\"_ _0\"></span>ro scadenza ravvici<span class=\"_ _0\"></span>nata. Fair valu<span class=\"_ _0\"></span>e<span class=\"ff1\"> degli strumenti <span class=\"_ _0\"></span>non finanziari:<span class=\"_ _0\"></span>  </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">per le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>iologiche <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>mobilizzate <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilizzato<span class=\"_ _0\"></span> il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>metod<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>costo<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>ammortam<span class=\"_ _0\"></span>enti </span></span>cumulati per la d<span class=\"_ _0\"></span>eterminazi<span class=\"_ _0\"></span>one del valore d<span class=\"_ _0\"></span>i iscrizione;  <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">per <span class=\"_ _54\"></span>le <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>iologiche <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _54\"> </span>(<span class=\"_ _0\"></span>prodotto <span class=\"_ _5a\"> </span>agricolo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>sulla <span class=\"_ _5a\"> </span>pianta) <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>utiliz<span class=\"_ _0\"></span>zato <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _5a\"> </span>il <span class=\"_ _54\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>value<span class=\"_ _0\"></span></span> </span></span>ovvero il valo<span class=\"_ _0\"></span>re di mercato <span class=\"_ _0\"></span>al netto dei costi d<span class=\"_ _0\"></span>i trasport<span class=\"_ _0\"></span>o.  Si <span class=\"_ _3f\"></span>segnal<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>che <span class=\"_ _54\"></span>quando <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>determinare <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _3f\"></span></span>si<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>utilizzano <span class=\"_ _54\"></span>infor<span class=\"_ _0\"></span>mazioni <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>terzi, <span class=\"_ _54\"></span>quali <span class=\"_ _3f\"></span>quota<span class=\"_ _0\"></span>zioni <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>ei broker <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>servizi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di pricing, il <span class=\"_ _4\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _4\"></span>valu<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>documenta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>evi<span class=\"_ _0\"></span>denze ottenute <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ai <span class=\"_ _3\"></span>soggetti terzi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>supportare<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>fat<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>tali <span class=\"_ _54\"></span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>soddisfino <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>dis<span class=\"_ _0\"></span>posizioni <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>IFRS, <span class=\"_ _54\"></span>compreso <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>livel<span class=\"_ _0\"></span>lo <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>gerarchia <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span><span class=\"ff7\">fair<span class=\"_ _254\"> </span></span><span class=\"ff7\"><span class=\"_ _0\"></span> </span>value<span class=\"ff1\"> in cui ricla<span class=\"_ _0\"></span>ssificare la re<span class=\"_ _0\"></span>lativa valutazion<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>Nella valutazione<span class=\"_ _0\"></span> del f<span class=\"_ _3\"></span>air<span class=\"_ _0\"></span> value di un\u2019attivit\u00e0 o una passivit\u00e0,<span class=\"_ _0\"></span> il Gruppo si avvale per quanto<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>ossib<span class=\"_ _0\"></span>ile di <span class=\"_ _3\"></span>dati d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> mercato <span class=\"_ _3f\"></span>os<span class=\"_ _0\"></span>servabili. <span class=\"_ _54\"></span>I <span class=\"_ _3f\"></span>fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>istinti <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>vari <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>ivelli <span class=\"_ _3f\"></span>gerarc<span class=\"_ _0\"></span>hici <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>dati <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>input <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3f\"></span>n<span class=\"_ _0\"></span>elle<span class=\"_ _254\"> </span> tecniche di valut<span class=\"_ _0\"></span>azione, co<span class=\"_ _0\"></span>me illustrato di se<span class=\"_ _0\"></span>guito.<span class=\"_ _254\"> </span> <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le t<span class=\"_ _0\"></span>ecniche <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione uti<span class=\"_ _0\"></span>lizzano <span class=\"_ _0\"></span>prezz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quotati <span class=\"_ _0\"></span>(non <span class=\"_ _0\"></span>rettifica<span class=\"_ _0\"></span>ti) s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>attivo<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>er<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>le attivit\u00e0 o le <span class=\"_ _0\"></span>passivit\u00e0 iden<span class=\"_ _0\"></span>tiche soggette a<span class=\"_ _0\"></span>lla valutazio<span class=\"_ _0\"></span>ne;  <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello <span class=\"_ _3d\"> </span>2: <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>tecniche <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>valutazione <span class=\"_ _55\"> </span>considerano <span class=\"_ _55\"> </span>input <span class=\"_ _55\"> </span>divers<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>dal<span class=\"_ _0\"></span>le <span class=\"_ _55\"> </span>q<span class=\"_ _3\"></span>uotazi<span class=\"_ _0\"></span>oni <span class=\"_ _55\"> </span>precedenti, <span class=\"_ _55\"> </span>ma<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>comunque oss<span class=\"_ _0\"></span>ervabili diretta<span class=\"_ _0\"></span>mente (prezzi) o i<span class=\"_ _0\"></span>ndiretta<span class=\"_ _0\"></span>mente (derivati dai<span class=\"_ _0\"></span> prezzi) s<span class=\"_ _0\"></span>ul mercato;  <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _0\"></span>e usate utilizzan<span class=\"_ _0\"></span>o input che non <span class=\"_ _0\"></span>si basano su <span class=\"_ _0\"></span>dati di mercato o<span class=\"_ _0\"></span>sservabili. </span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>Se i dati di <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>put utilizzati per v<span class=\"_ _3\"></span>alutar<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>il fair value <span class=\"_ _3\"></span>di un\u2019attivit\u00e0<span class=\"_ _0\"></span> o <span class=\"_ _3\"></span>una passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _254\"> </span> gerarchia <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fair <span class=\"_ _3c\"></span>value<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>intera <span class=\"_ _3c\"></span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>ins<span class=\"_ _0\"></span>erita <span class=\"_ _3c\"></span>nello <span class=\"_ _3c\"></span>stesso <span class=\"_ _3f\"></span>livello <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>gerarchia <span class=\"_ _3c\"></span>dell\u2019in<span class=\"_ _0\"></span>put <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>livello <span class=\"_ _3c\"></span>pi\u00f9<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> basso che \u00e8 significativo per l\u2019intera valutazione. Il Gruppo <span class=\"_ _3\"></span>rileva i trasferimenti tr<span class=\"_ _0\"></span>a i <span class=\"_ _3\"></span>vari livelli della gerarchia<span class=\"_ _254\"> </span> del fair value alla<span class=\"_ _0\"></span> fine dell\u2019eser<span class=\"_ _0\"></span>cizio nel quale <span class=\"_ _0\"></span>il trasferimento<span class=\"_ _0\"></span> ha avuto luo<span class=\"_ _0\"></span>go.<span class=\"_ _254\"> </span>Strumenti f<span class=\"_ _0\"></span>inanziari<span class=\"_ _254\"> </span> I <span class=\"_ _3\"></span>derivati<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>valutati utilizzan<span class=\"_ _0\"></span>do tecniche <span class=\"_ _3\"></span>che si <span class=\"_ _3\"></span>basano sui dati <span class=\"_ _3\"></span>di mercato, sono <span class=\"ff7\">swap <span class=\"_ _3\"></span>sul bunker<span class=\"ff1\"> e <span class=\"_ _3\"></span>cambi ed <span class=\"_ _3\"></span><span class=\"ff7\">IRS<span class=\"_ _254\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff7\"> </span></span></span>sui <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>assi <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>interesse<span class=\"ff1\"> <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>hanno finalit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _3\"></span>equo <span class=\"_ _3\"></span>degli <span class=\"_ _4\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _3\"></span>sottostanti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>flussi<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>di cassa. <span class=\"_ _0\"></span>Le tecniche di <span class=\"_ _0\"></span>valutaz<span class=\"_ _0\"></span>ione applicate c<span class=\"_ _0\"></span>on maggior fre<span class=\"_ _0\"></span>quenza includ<span class=\"_ _0\"></span>ono i m<span class=\"_ _0\"></span>odelli di \u2019forward<span class=\"_ _0\"></span> pricing\u2018 e<span class=\"_ _254\"> </span> \u2019<span class=\"ff7\">swap</span>\u2019, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzano <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alcoli <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>re a<span class=\"_ _0\"></span>ttuale. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>seguente <span class=\"_ _3c\"></span>analizza <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati<span class=\"_ _254\"> </span> al <span class=\"ff7\">fair valu<span class=\"_ _0\"></span>e</span> in base a tre d<span class=\"_ _0\"></span>ifferenti livelli<span class=\"_ _0\"></span> di valutazione.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Valori in migliaia \u20ac <span class=\"_ _184\"> </span>31.12.2023 <span class=\"_ _1f\"> </span>31.12.2022<span class=\"_ _254\"> </span> Attivit\u00e0 finanziarie <span class=\"_ _1f4\"> </span>Livello 1<span class=\"_ _254\"> </span>Livello 2<span class=\"_ _254\"> </span>Livello 3<span class=\"_ _254\"> </span>Livello 1<span class=\"_ _254\"> </span>Livello 2<span class=\"_ _254\"> </span>Livello 3<span class=\"_ _254\"> </span>Attivit\u00e0 finanziarie correnti <span class=\"_ _13\"> </span>12  <span class=\"_ _101\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>10  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1c4\"> </span>-  Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>750  <span class=\"_ _10a\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>1.459  <span class=\"_ _11b\"> </span>-  Passivit\u00e0 finanziarie <span class=\"_ _1c3\"> </span><span class=\"ff1\">  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span> </span><span class=\"ff1\"> </span>Derivati di negoziazione <span class=\"_ _8a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>(1.232) <span class=\"_ _a3\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>(619) <span class=\"_ _10d\"> </span>-  Il livello 1 di va<span class=\"_ _0\"></span>lutazione \u00e8 s<span class=\"_ _0\"></span>tato utilizza<span class=\"_ _0\"></span>to per i titoli ave<span class=\"_ _0\"></span>nti valore non sign<span class=\"_ _0\"></span>ificativo. <span class=\"_ _0\"></span> Il <span class=\"_ _3c\"></span>li<span class=\"_ _0\"></span>vello <span class=\"_ _3f\"></span>2 <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lutazione, <span class=\"_ _3f\"></span>uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>str<span class=\"_ _0\"></span>umenti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>mis<span class=\"_ _0\"></span>urati <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _3f\"></span>si <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>asa <span class=\"_ _3f\"></span>su <span class=\"_ _3f\"></span>param<span class=\"_ _0\"></span>etri,<span class=\"_ _254\"> </span> come <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>unker, <span class=\"_ _4\"></span>cambi <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>tas<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>interesse, <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>sono q<span class=\"_ _3\"></span>uota<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>me<span class=\"_ _0\"></span>rcati <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivi <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>sservab<span class=\"_ _0\"></span>ili <span class=\"_ _4\"></span>su <span class=\"_ _3\"></span>curve <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>tassi <span class=\"_ _4\"></span>uff<span class=\"_ _0\"></span>iciali.<span class=\"_ _254\"> </span>  L\u2019attivit\u00e0 <span class=\"_ _3c\"></span>finanziaria <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>livello <span class=\"_ _0\"></span>2 <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>relativa <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>positivo <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>derivat<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> sugli <span class=\"_ _0\"></span>interess<span class=\"_ _0\"></span>i mentre<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>con il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>2 a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023<span class=\"_ _0\"></span> \u00e8<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>lativa <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>negat<span class=\"_ _0\"></span>ivi<span class=\"_ _254\"> </span> del derivato sui c<span class=\"_ _0\"></span>ambi, bun<span class=\"_ _0\"></span>ker e parte interess<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span> Strumenti non<span class=\"_ _0\"></span> finanziar<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>sussistono <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>non <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>inanziari v<span class=\"_ _3\"></span>alutati <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _4\"></span>dicembre <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>rappresentati <span class=\"_ _3\"></span>dalle<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span>attivit\u00e0 biologic<span class=\"_ _0\"></span>he della socie<span class=\"_ _0\"></span>t\u00e0 produttrice m<span class=\"_ _0\"></span>essicana.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-741": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs697\">NOTA <span class=\"_ _172\"> </span>4. <span class=\"_ _156\"> </span>Partecipazioni <span class=\"_ _172\"> </span>contabilizzate <span class=\"_ _172\"> </span>con <span class=\"_ _172\"> </span>il <span class=\"_ _156\"> </span>metodo <span class=\"_ _172\"> </span>del<span class=\"_ _254\"> </span> </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs698\">patrimonio netto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs699\">Valori in migl<span class=\"_ _0\"></span>iaia \u20ac<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs69a\">Agricola<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs69b\">Azzurra<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs69c\">S.r.l.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs69d\">Tirrenofr<span class=\"_ _0\"></span>uit<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs69e\">S.r.l.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs69f\">Mo\u00f1o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs6a0\">Azul S.A.<span class=\"_ _254\"> </span></div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs6a1\">Bonaoro<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs6a2\">S.L.U.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs6a3\">Fruport<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs6a4\">Tarragona<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs6a5\">S.L.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs6a6\">Totale<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc4 sc0 ls0 ws0 gs6a7\">Saldo 31 di<span class=\"_ _0\"></span>cembre<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc4 sc0 ls0 ws0 gs6a8\">2022<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs7 fc4 sc0 ls0 ws0 gs6a9\">9.742 <span class=\"fs0\"> <span class=\"_ _f7\"> </span></span>2.594 <span class=\"fs0\"> <span class=\"_ _c4\"> </span></span>3.4<span class=\"_ _0\"></span>29 <span class=\"fs0\"> <span class=\"_ _4a\"> </span></span>1.575 <span class=\"fs0\"> <span class=\"_ _ab\"> </span></span>2.0<span class=\"_ _0\"></span>56 <span class=\"fs0\"> <span class=\"_ _12f\"> </span></span>19<span class=\"_ _0\"></span>.397 <span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6aa\">Utile/ perdita<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs7 fc0 sc0 ls0 ws0 gs6ab\">1.363 <span class=\"fs0\"> <span class=\"_ _52\"> </span></span>290 <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>(55<span class=\"_ _0\"></span>7)<span class=\"fs0\"> <span class=\"_ _a7\"> </span></span>23 <span class=\"fs0\"> <span class=\"_ _13d\"> </span></span>495 <span class=\"fs0\"> <span class=\"_ _71\"> </span></span>1<span class=\"_ _0\"></span>.614 <span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6ac\">Incrementi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs7 fc0 sc0 ls0 ws0 gs6ad\">- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _37\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _18\"> </span></span>- <span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6ae\">Decrementi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs7 fc0 sc0 ls0 ws0 gs6af\">- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _37\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _18\"> </span></span>- <span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6b0\">Dividendi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs7 fc0 sc0 ls0 ws0 gs6b1\">(250)<span class=\"fs0\"> <span class=\"_ _11f\"> </span></span>(160)<span class=\"_ _0\"></span><span class=\"fs0\"> <span class=\"_ _12d\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _a0\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a3\"> </span></span>(70<span class=\"_ _0\"></span>7)<span class=\"fs0\"> <span class=\"_ _32\"> </span></span>(1.117)<span class=\"_ _254\"> </span><span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6b2\">Altre variazio<span class=\"_ _0\"></span>ni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs7 fc0 sc0 ls0 ws0 gs6b3\">(11)<span class=\"fs0\"> <span class=\"_ _e4\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _37\"> </span></span>688 <span class=\"fs0\"> <span class=\"_ _113\"> </span></span>3 <span class=\"fs0\"> <span class=\"_ _c7\"> </span></span>7 <span class=\"fs0\"> <span class=\"_ _19d\"> </span></span>687 <span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff5 fs0 fc4 sc0 ls0 ws0 gs6b4\">Saldo 31 di<span class=\"_ _0\"></span>cembre<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc4 sc0 ls0 ws0 gs6b5\">2023<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs7 fc4 sc0 ls0 ws0 gs6b6\">10.844 <span class=\"fs0\"> <span class=\"_ _a5\"> </span></span>2.7<span class=\"_ _0\"></span>24 <span class=\"fs0\"> <span class=\"_ _c5\"> </span></span>3.560 <span class=\"fs0\"> <span class=\"_ _4a\"> </span></span>1.602 <span class=\"fs0\"> <span class=\"_ _f7\"> </span></span>1.851 <span class=\"fs0\"> <span class=\"_ _101\"> </span></span>20<span class=\"_ _0\"></span>.581 <span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6b7\">La <span class=\"_ _0\"></span>tabella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>illustra <span class=\"_ _0\"></span>l\u2019increm<span class=\"_ _0\"></span>ento <span class=\"_ _0\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>partecipazio<span class=\"_ _0\"></span>ni c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>metodo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6b8\">1.184 <span class=\"_ _3f\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _3f\"></span>origina<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>posit<span class=\"_ _0\"></span>ivi <span class=\"_ _3f\"></span>ri<span class=\"_ _0\"></span>sultati <span class=\"_ _3f\"></span>pro-quota<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>conseguiti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _3f\"></span>special<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>a<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6b9\">quello <span class=\"_ _0\"></span>di A<span class=\"_ _0\"></span>gricola <span class=\"_ _0\"></span>Azzurra <span class=\"_ _3c\"></span>S.r.l., s<span class=\"_ _0\"></span>ociet\u00e0 a<span class=\"_ _0\"></span>cquisita <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2021<span class=\"_ _0\"></span>, c<span class=\"_ _0\"></span>os\u00ec com<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>nche <span class=\"_ _0\"></span>Tirrenofruit <span class=\"_ _0\"></span>S.r.l. <span class=\"_ _0\"></span>(nel <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22), <span class=\"_ _0\"></span>nel<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6ba\">quadro <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>raffo<span class=\"_ _0\"></span>rzamento <span class=\"_ _5a\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>posizione <span class=\"_ _5a\"> </span>strate<span class=\"_ _0\"></span>gica <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>rela<span class=\"_ _0\"></span>tivamente <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>commercializz<span class=\"_ _0\"></span>azione <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6bb\">prodotti <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rtofrutticoli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nazionali <span class=\"_ _3c\"></span>nei <span class=\"_ _0\"></span>confron<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>anale <span class=\"_ _3c\"></span>GDO. <span class=\"_ _0\"></span>Conc<span class=\"_ _0\"></span>orrono <span class=\"_ _0\"></span>poi <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessiva <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6bc\">tale voce in <span class=\"_ _0\"></span>esame l\u2019avvenuta<span class=\"_ _0\"></span> distribuzione d<span class=\"_ _0\"></span>i dividenti ed <span class=\"_ _0\"></span>altre variazioni <span class=\"_ _0\"></span>minori.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6bd\">Al 31 dice<span class=\"_ _0\"></span>mbre 2023<span class=\"_ _0\"></span> i divid<span class=\"_ _0\"></span>endi percepiti d<span class=\"_ _0\"></span>alle societ\u00e0<span class=\"_ _0\"></span> conta<span class=\"_ _0\"></span>bilizzate con il <span class=\"_ _0\"></span>metodo del <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> netto sono<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6be\">pari ad euro<span class=\"_ _0\"></span> 1.117 migliaia.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6bf\">Per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>suddette p<span class=\"_ _3\"></span>artecipazio<span class=\"_ _0\"></span>ni <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _4\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vano i<span class=\"_ _3\"></span>ndicato<span class=\"_ _0\"></span>ri <span class=\"_ _3\"></span>dell\u2019impairment. Si <span class=\"_ _4\"></span>rim<span class=\"_ _0\"></span>anda al <span class=\"_ _4\"></span>paragrafo \u201cImpairment<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6c0\">test\u201d </div>L\u2019assemblea <span class=\"_ _0\"></span>degl<span class=\"_ _0\"></span>i Azion<span class=\"_ _0\"></span>isti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>26 a<span class=\"_ _0\"></span>prile <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha d<span class=\"_ _0\"></span>eliberato<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i destina<span class=\"_ _0\"></span>re l\u2019ut<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>7.261<span class=\"_ _254\"> </span>migliaia <span class=\"_ _5a\"> </span>come <span class=\"_ _5a\"> </span>da <span class=\"_ _5b\"> </span>proposta <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>Consiglio<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>A<span class=\"_ _0\"></span>mminist<span class=\"_ _0\"></span>razione <span class=\"_ _5a\"> </span>ed <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>particola<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>distribui<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ividendo<span class=\"_ _254\"> </span>monetario <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span><span>0,35</span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>lordo <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ritenuta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gge <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>iascuna <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>stente <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>avente d<span class=\"_ _0\"></span>iritto al <span class=\"_ _0\"></span>dividendo<span class=\"_ _0\"></span>, c<span class=\"_ _0\"></span>on esclusione <span class=\"_ _0\"></span>quindi <span class=\"_ _0\"></span>dal c<span class=\"_ _0\"></span>omputo de<span class=\"_ _0\"></span>lle n. <span class=\"_ _0\"></span>477.514 <span class=\"_ _0\"></span>azioni p<span class=\"_ _0\"></span>roprie <span class=\"_ _0\"></span>possedute d<span class=\"_ _0\"></span>alla<span class=\"_ _254\"> </span>societ\u00e0, per un dividend<span class=\"_ _0\"></span>o complessivo d<span class=\"_ _0\"></span>i euro 6.022 migliaia<span class=\"_ _0\"></span>. Lo stacco cedola \u00e8 stato<span class=\"_ _0\"></span> l\u20198 maggio 2023, record<span class=\"_ _254\"> </span>date il 9 maggio <span class=\"_ _0\"></span>e pagamen<span class=\"_ _0\"></span>to a partire dal 10 <span class=\"_ _0\"></span>maggio 2<span class=\"_ _0\"></span>023.<span class=\"_ _254\"> </span><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsa16\">NOTA <span class=\"_ _1bc\"> </span>28. <span class=\"_ _1bc\"> </span>Altri <span class=\"_ _39\"> </span>pr<span class=\"_ _0\"></span>oventi/<span class=\"_ _3\"></span>oneri <span class=\"_ _1bc\"> </span>da <span class=\"_ _39\"> </span>pa<span class=\"_ _0\"></span>rtecip<span class=\"_ _3\"></span>azioni <span class=\"_ _1bc\"> </span>e <span class=\"_ _1bc\"> </span>quota </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsa17\">dell\u2019utile/perdita <span class=\"_ _0\"></span>di <span class=\"_ _3f\"></span>partecipazioni <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tabilizz<span class=\"_ _3\"></span>ate <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>metodo </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsa18\">del patrimonio netto<span class=\"_ _3\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa19\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa1a\">Dividendi <span class=\"_ _1eb\"> </span>519  <span class=\"_ _1bb\"> </span>9  <span class=\"_ _173\"> </span>510  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa1b\">Risultato pro-quota societ\u00e0 ad equity <span class=\"_ _d0\"> </span>1.614 <span class=\"_ _0\"></span> <span class=\"_ _e0\"> </span>2.041  <span class=\"_ _1a5\"> </span>(427) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa1c\">Rivalutazioni di titoli e partecipazi<span class=\"_ _0\"></span>oni <span class=\"_ _1d0\"> </span>1  <span class=\"_ _c6\"> </span>1  <span class=\"_ _160\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa1d\">Svalutazioni di titoli e partecipazioni <span class=\"_ _13e\"> </span>-  <span class=\"_ _d4\"> </span>(1) <span class=\"_ _e8\"> </span>1  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa1e\">Risultato di negoziazione titoli e partecipazioni <span class=\"_ _db\"> </span>4  <span class=\"_ _db\"> </span>(<span class=\"_ _0\"></span>492) <span class=\"_ _151\"> </span>496  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa1f\">Altri proventi<span class=\"_ _0\"></span>/oneri da partecipazioni e quota </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa20\">dell'utile di parteci<span class=\"_ _0\"></span>pazioni contabilizzate con il </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa21\">metodo del patrimonio netto </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa22\">2.138  <span class=\"_ _163\"> </span>1.558  <span class=\"_ _ac\"> </span>580  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa23\">La <span class=\"_ _3\"></span>variazione dell\u2019ammontare<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u201cAltri proventi/oneri <span class=\"_ _3\"></span>da partecipazioni e <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>quota <span class=\"_ _3\"></span>dell\u2019utile/<span class=\"_ _0\"></span>perdita </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa24\">di <span class=\"_ _0\"></span>parteci<span class=\"_ _0\"></span>pazioni <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontabilizza<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>meto<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>patrimonio <span class=\"_ _3c\"></span>netto\u201d <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>essenz<span class=\"_ _0\"></span>ialmente <span class=\"_ _3c\"></span>riferita <span class=\"_ _3c\"></span>alla <span class=\"_ _3c\"></span>rilevazione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa25\">pro-quota <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>risultati <span class=\"_ _0\"></span>delle<span class=\"_ _0\"></span> soc<span class=\"_ _0\"></span>iet\u00e0 coll<span class=\"_ _0\"></span>egate c<span class=\"_ _0\"></span>onsolidate <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>dettagliate<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa26\">alla Nota<span class=\"_ _0\"></span> 4. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa27\">Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ll\u2019interno <span class=\"_ _3f\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>voce <span class=\"_ _3f\"></span>\u201cRisult<span class=\"_ _0\"></span>ato <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>egoziazione <span class=\"_ _3f\"></span>titoli <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>parte<span class=\"_ _0\"></span>cipazioni\u201d, <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre <span class=\"_ _3f\"></span>20<span class=\"_ _0\"></span>22, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa28\">risulta  iscritto  euro  467  miglia<span class=\"_ _0\"></span>ia  quale  aggiustamento<span class=\"_ _0\"></span>  finale  della  \u201ccontingent  consideration<span class=\"_ _0\"></span>\u201d  legata  alla<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa29\">definizione del prezzo dell\u2019acquisizione di Agricola Azzurra intervenuto una v<span class=\"_ _3\"></span>olta superato il termine massimo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa2a\">dei 12 mesi dalla<span class=\"_ _0\"></span> data dell\u2019o<span class=\"_ _0\"></span>perazione. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-713": {
   "value": "NOTA <span class=\"_ _172\"> </span>4. <span class=\"_ _156\"> </span>Partecipazioni <span class=\"_ _172\"> </span>contabilizzate <span class=\"_ _172\"> </span>con <span class=\"_ _172\"> </span>il <span class=\"_ _156\"> </span>metodo <span class=\"_ _172\"> </span>del<span class=\"_ _254\"> </span>patrimonio netto<span class=\"_ _254\"> </span>Valori in migl<span class=\"_ _0\"></span>iaia \u20ac<span class=\"_ _254\"> </span>Agricola<span class=\"_ _254\"> </span>Azzurra<span class=\"_ _254\"> </span>S.r.l.<span class=\"_ _254\"> </span>Tirrenofr<span class=\"_ _0\"></span>uit<span class=\"_ _254\"> </span>S.r.l.<span class=\"_ _254\"> </span>Mo\u00f1o<span class=\"_ _254\"> </span>Azul S.A.<span class=\"_ _254\"> </span>Bonaoro<span class=\"_ _254\"> </span>S.L.U.<span class=\"_ _254\"> </span>Fruport<span class=\"_ _254\"> </span>Tarragona<span class=\"_ _254\"> </span>S.L.<span class=\"_ _254\"> </span>Totale<span class=\"_ _254\"> </span>Saldo 31 di<span class=\"_ _0\"></span>cembre<span class=\"_ _254\"> </span>2022<span class=\"_ _254\"> </span>9.742 <span class=\"fs0\"> <span class=\"_ _f7\"> </span></span>2.594 <span class=\"fs0\"> <span class=\"_ _c4\"> </span></span>3.4<span class=\"_ _0\"></span>29 <span class=\"fs0\"> <span class=\"_ _4a\"> </span></span>1.575 <span class=\"fs0\"> <span class=\"_ _ab\"> </span></span>2.0<span class=\"_ _0\"></span>56 <span class=\"fs0\"> <span class=\"_ _12f\"> </span></span>19<span class=\"_ _0\"></span>.397 Utile/ perdita<span class=\"_ _254\"> </span>1.363 <span class=\"fs0\"> <span class=\"_ _52\"> </span></span>290 <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>(55<span class=\"_ _0\"></span>7)<span class=\"fs0\"> <span class=\"_ _a7\"> </span></span>23 <span class=\"fs0\"> <span class=\"_ _13d\"> </span></span>495 <span class=\"fs0\"> <span class=\"_ _71\"> </span></span>1<span class=\"_ _0\"></span>.614 Incrementi<span class=\"_ _254\"> </span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _37\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _18\"> </span></span>- Decrementi<span class=\"_ _254\"> </span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _37\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _18\"> </span></span>- Dividendi<span class=\"_ _254\"> </span>(250)<span class=\"fs0\"> <span class=\"_ _11f\"> </span></span>(160)<span class=\"_ _0\"></span><span class=\"fs0\"> <span class=\"_ _12d\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _a0\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a3\"> </span></span>(70<span class=\"_ _0\"></span>7)<span class=\"fs0\"> <span class=\"_ _32\"> </span></span>(1.117)<span class=\"_ _254\"> </span>Altre variazio<span class=\"_ _0\"></span>ni<span class=\"_ _254\"> </span>(11)<span class=\"fs0\"> <span class=\"_ _e4\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _37\"> </span></span>688 <span class=\"fs0\"> <span class=\"_ _113\"> </span></span>3 <span class=\"fs0\"> <span class=\"_ _c7\"> </span></span>7 <span class=\"fs0\"> <span class=\"_ _19d\"> </span></span>687 Saldo 31 di<span class=\"_ _0\"></span>cembre<span class=\"_ _254\"> </span>2023<span class=\"_ _254\"> </span>10.844 <span class=\"fs0\"> <span class=\"_ _a5\"> </span></span>2.7<span class=\"_ _0\"></span>24 <span class=\"fs0\"> <span class=\"_ _c5\"> </span></span>3.560 <span class=\"fs0\"> <span class=\"_ _4a\"> </span></span>1.602 <span class=\"fs0\"> <span class=\"_ _f7\"> </span></span>1.851 <span class=\"fs0\"> <span class=\"_ _101\"> </span></span>20<span class=\"_ _0\"></span>.581 La <span class=\"_ _0\"></span>tabella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>illustra <span class=\"_ _0\"></span>l\u2019increm<span class=\"_ _0\"></span>ento <span class=\"_ _0\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>partecipazio<span class=\"_ _0\"></span>ni c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>metodo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>1.184 <span class=\"_ _3f\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _3f\"></span>origina<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>posit<span class=\"_ _0\"></span>ivi <span class=\"_ _3f\"></span>ri<span class=\"_ _0\"></span>sultati <span class=\"_ _3f\"></span>pro-quota<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>conseguiti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _3f\"></span>special<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>a<span class=\"_ _254\"> </span>quello <span class=\"_ _0\"></span>di A<span class=\"_ _0\"></span>gricola <span class=\"_ _0\"></span>Azzurra <span class=\"_ _3c\"></span>S.r.l., s<span class=\"_ _0\"></span>ociet\u00e0 a<span class=\"_ _0\"></span>cquisita <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2021<span class=\"_ _0\"></span>, c<span class=\"_ _0\"></span>os\u00ec com<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>nche <span class=\"_ _0\"></span>Tirrenofruit <span class=\"_ _0\"></span>S.r.l. <span class=\"_ _0\"></span>(nel <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22), <span class=\"_ _0\"></span>nel<span class=\"_ _254\"> </span>quadro <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>raffo<span class=\"_ _0\"></span>rzamento <span class=\"_ _5a\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>posizione <span class=\"_ _5a\"> </span>strate<span class=\"_ _0\"></span>gica <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>rela<span class=\"_ _0\"></span>tivamente <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>commercializz<span class=\"_ _0\"></span>azione <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span>prodotti <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rtofrutticoli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nazionali <span class=\"_ _3c\"></span>nei <span class=\"_ _0\"></span>confron<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>anale <span class=\"_ _3c\"></span>GDO. <span class=\"_ _0\"></span>Conc<span class=\"_ _0\"></span>orrono <span class=\"_ _0\"></span>poi <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessiva <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span>tale voce in <span class=\"_ _0\"></span>esame l\u2019avvenuta<span class=\"_ _0\"></span> distribuzione d<span class=\"_ _0\"></span>i dividenti ed <span class=\"_ _0\"></span>altre variazioni <span class=\"_ _0\"></span>minori.<span class=\"_ _254\"> </span>Al 31 dice<span class=\"_ _0\"></span>mbre 2023<span class=\"_ _0\"></span> i divid<span class=\"_ _0\"></span>endi percepiti d<span class=\"_ _0\"></span>alle societ\u00e0<span class=\"_ _0\"></span> conta<span class=\"_ _0\"></span>bilizzate con il <span class=\"_ _0\"></span>metodo del <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> netto sono<span class=\"_ _254\"> </span>pari ad euro<span class=\"_ _0\"></span> 1.117 migliaia.<span class=\"_ _254\"> </span>Per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>suddette p<span class=\"_ _3\"></span>artecipazio<span class=\"_ _0\"></span>ni <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _4\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vano i<span class=\"_ _3\"></span>ndicato<span class=\"_ _0\"></span>ri <span class=\"_ _3\"></span>dell\u2019impairment. Si <span class=\"_ _4\"></span>rim<span class=\"_ _0\"></span>anda al <span class=\"_ _4\"></span>paragrafo \u201cImpairment<span class=\"_ _254\"> </span>test\u201d",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-764": {
   "value": "NOTA <span class=\"_ _172\"> </span>4. <span class=\"_ _156\"> </span>Partecipazioni <span class=\"_ _172\"> </span>contabilizzate <span class=\"_ _172\"> </span>con <span class=\"_ _172\"> </span>il <span class=\"_ _156\"> </span>metodo <span class=\"_ _172\"> </span>del<span class=\"_ _254\"> </span>patrimonio netto<span class=\"_ _254\"> </span>Valori in migl<span class=\"_ _0\"></span>iaia \u20ac<span class=\"_ _254\"> </span>Agricola<span class=\"_ _254\"> </span>Azzurra<span class=\"_ _254\"> </span>S.r.l.<span class=\"_ _254\"> </span>Tirrenofr<span class=\"_ _0\"></span>uit<span class=\"_ _254\"> </span>S.r.l.<span class=\"_ _254\"> </span>Mo\u00f1o<span class=\"_ _254\"> </span>Azul S.A.<span class=\"_ _254\"> </span>Bonaoro<span class=\"_ _254\"> </span>S.L.U.<span class=\"_ _254\"> </span>Fruport<span class=\"_ _254\"> </span>Tarragona<span class=\"_ _254\"> </span>S.L.<span class=\"_ _254\"> </span>Totale<span class=\"_ _254\"> </span>Saldo 31 di<span class=\"_ _0\"></span>cembre<span class=\"_ _254\"> </span>2022<span class=\"_ _254\"> </span>9.742 <span class=\"fs0\"> <span class=\"_ _f7\"> </span></span>2.594 <span class=\"fs0\"> <span class=\"_ _c4\"> </span></span>3.4<span class=\"_ _0\"></span>29 <span class=\"fs0\"> <span class=\"_ _4a\"> </span></span>1.575 <span class=\"fs0\"> <span class=\"_ _ab\"> </span></span>2.0<span class=\"_ _0\"></span>56 <span class=\"fs0\"> <span class=\"_ _12f\"> </span></span>19<span class=\"_ _0\"></span>.397 Utile/ perdita<span class=\"_ _254\"> </span>1.363 <span class=\"fs0\"> <span class=\"_ _52\"> </span></span>290 <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>(55<span class=\"_ _0\"></span>7)<span class=\"fs0\"> <span class=\"_ _a7\"> </span></span>23 <span class=\"fs0\"> <span class=\"_ _13d\"> </span></span>495 <span class=\"fs0\"> <span class=\"_ _71\"> </span></span>1<span class=\"_ _0\"></span>.614 Incrementi<span class=\"_ _254\"> </span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _37\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _18\"> </span></span>- Decrementi<span class=\"_ _254\"> </span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _37\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a5\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _18\"> </span></span>- Dividendi<span class=\"_ _254\"> </span>(250)<span class=\"fs0\"> <span class=\"_ _11f\"> </span></span>(160)<span class=\"_ _0\"></span><span class=\"fs0\"> <span class=\"_ _12d\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _a0\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _1a3\"> </span></span>(70<span class=\"_ _0\"></span>7)<span class=\"fs0\"> <span class=\"_ _32\"> </span></span>(1.117)<span class=\"_ _254\"> </span>Altre variazio<span class=\"_ _0\"></span>ni<span class=\"_ _254\"> </span>(11)<span class=\"fs0\"> <span class=\"_ _e4\"> </span></span>- <span class=\"fs0\"> <span class=\"_ _37\"> </span></span>688 <span class=\"fs0\"> <span class=\"_ _113\"> </span></span>3 <span class=\"fs0\"> <span class=\"_ _c7\"> </span></span>7 <span class=\"fs0\"> <span class=\"_ _19d\"> </span></span>687 Saldo 31 di<span class=\"_ _0\"></span>cembre<span class=\"_ _254\"> </span>2023<span class=\"_ _254\"> </span>10.844 <span class=\"fs0\"> <span class=\"_ _a5\"> </span></span>2.7<span class=\"_ _0\"></span>24 <span class=\"fs0\"> <span class=\"_ _c5\"> </span></span>3.560 <span class=\"fs0\"> <span class=\"_ _4a\"> </span></span>1.602 <span class=\"fs0\"> <span class=\"_ _f7\"> </span></span>1.851 <span class=\"fs0\"> <span class=\"_ _101\"> </span></span>20<span class=\"_ _0\"></span>.581 La <span class=\"_ _0\"></span>tabella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>illustra <span class=\"_ _0\"></span>l\u2019increm<span class=\"_ _0\"></span>ento <span class=\"_ _0\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>partecipazio<span class=\"_ _0\"></span>ni c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>metodo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>1.184 <span class=\"_ _3f\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _3f\"></span>origina<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>posit<span class=\"_ _0\"></span>ivi <span class=\"_ _3f\"></span>ri<span class=\"_ _0\"></span>sultati <span class=\"_ _3f\"></span>pro-quota<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>conseguiti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _3f\"></span>special<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>a<span class=\"_ _254\"> </span>quello <span class=\"_ _0\"></span>di A<span class=\"_ _0\"></span>gricola <span class=\"_ _0\"></span>Azzurra <span class=\"_ _3c\"></span>S.r.l., s<span class=\"_ _0\"></span>ociet\u00e0 a<span class=\"_ _0\"></span>cquisita <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2021<span class=\"_ _0\"></span>, c<span class=\"_ _0\"></span>os\u00ec com<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>nche <span class=\"_ _0\"></span>Tirrenofruit <span class=\"_ _0\"></span>S.r.l. <span class=\"_ _0\"></span>(nel <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22), <span class=\"_ _0\"></span>nel<span class=\"_ _254\"> </span>quadro <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>raffo<span class=\"_ _0\"></span>rzamento <span class=\"_ _5a\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>posizione <span class=\"_ _5a\"> </span>strate<span class=\"_ _0\"></span>gica <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>Gruppo <span class=\"_ _5a\"> </span>rela<span class=\"_ _0\"></span>tivamente <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>commercializz<span class=\"_ _0\"></span>azione <span class=\"_ _5a\"> </span>di<span class=\"_ _254\"> </span>prodotti <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rtofrutticoli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nazionali <span class=\"_ _3c\"></span>nei <span class=\"_ _0\"></span>confron<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>anale <span class=\"_ _3c\"></span>GDO. <span class=\"_ _0\"></span>Conc<span class=\"_ _0\"></span>orrono <span class=\"_ _0\"></span>poi <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessiva <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span>tale voce in <span class=\"_ _0\"></span>esame l\u2019avvenuta<span class=\"_ _0\"></span> distribuzione d<span class=\"_ _0\"></span>i dividenti ed <span class=\"_ _0\"></span>altre variazioni <span class=\"_ _0\"></span>minori.<span class=\"_ _254\"> </span>Al 31 dice<span class=\"_ _0\"></span>mbre 2023<span class=\"_ _0\"></span> i divid<span class=\"_ _0\"></span>endi percepiti d<span class=\"_ _0\"></span>alle societ\u00e0<span class=\"_ _0\"></span> conta<span class=\"_ _0\"></span>bilizzate con il <span class=\"_ _0\"></span>metodo del <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> netto sono<span class=\"_ _254\"> </span>pari ad euro<span class=\"_ _0\"></span> 1.117 migliaia.<span class=\"_ _254\"> </span>Per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>suddette p<span class=\"_ _3\"></span>artecipazio<span class=\"_ _0\"></span>ni <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _4\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vano i<span class=\"_ _3\"></span>ndicato<span class=\"_ _0\"></span>ri <span class=\"_ _3\"></span>dell\u2019impairment. Si <span class=\"_ _4\"></span>rim<span class=\"_ _0\"></span>anda al <span class=\"_ _4\"></span>paragrafo \u201cImpairment<span class=\"_ _254\"> </span>test\u201d",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-648": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs6c2\">NOTA 5. Attivit<span class=\"_ _3\"></span>\u00e0 finanziarie non correnti  </div><div class=\"t m0 h4d ff3 fs0 fc2 sc0 ls0 ws0 gs6c3\">Valori in migl<span class=\"_ _0\"></span>iaia \u20ac <span class=\"_ _1ac\"> </span>31.12.2023<span class=\"_ _0\"></span> <span class=\"_ _5d\"> </span>31.12.20<span class=\"_ _0\"></span>22 <span class=\"_ _4b\"> </span>Variazion<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6c4\">Altre parteci<span class=\"_ _0\"></span>pazioni </div><div class=\"t m0 h2 ff1 fs7 fc0 sc0 ls0 ws0 gs6c5\">974 <span class=\"fs0\"> <span class=\"_ _150\"> </span></span>723 <span class=\"fs0\"> <span class=\"_ _c9\"> </span></span>251 <span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6c6\">Altre attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie no<span class=\"_ _0\"></span>n correnti </div><div class=\"t m0 h2 ff1 fs7 fc0 sc0 ls0 ws0 gs6c7\">4.317 <span class=\"fs0\"> <span class=\"_ _a0\"> </span></span>4.903 <span class=\"fs0\"> <span class=\"_ _16\"> </span></span>(586)<span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff5 fs0 fc4 sc0 ls0 ws0 gs6c8\">Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie non <span class=\"_ _0\"></span>correnti </div><div class=\"t m0 h2 ff5 fs7 fc4 sc0 ls0 ws0 gs6c9\">5.291 <span class=\"fs0\"> <span class=\"_ _ad\"> </span></span>5.626 <span class=\"fs0\"> <span class=\"_ _14d\"> </span></span>(335)<span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6ca\">Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre <span class=\"_ _54\"></span>2023, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>posta<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>espone <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>altre<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>partecip<span class=\"_ _0\"></span>azioni <span class=\"_ _3f\"></span>minori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>ap<span class=\"_ _0\"></span>prossima <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>fair<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6cb\">value, <span class=\"_ _5a\"> </span>i <span class=\"_ _5b\"> </span>depositi <span class=\"_ _5b\"> </span>cauziona<span class=\"_ _0\"></span>li <span class=\"_ _5b\"> </span>nonch\u00e9 <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _5a\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>divers<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>medio <span class=\"_ _5b\"> </span>termine <span class=\"_ _5b\"> </span>nei <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>onfronti <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>terzi <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>societ\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6cc\">collegate. L\u2019incr<span class=\"_ _0\"></span>emento della vo<span class=\"_ _0\"></span>ce \u201cAltre partecipazion<span class=\"_ _0\"></span>i\u201d \u00e8 interamen<span class=\"_ _0\"></span>te dovuto all\u2019<span class=\"_ _0\"></span>effetto delta perimetro<span class=\"_ _0\"></span> della<span class=\"_ _254\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e4\">neoacquisita<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _3\"></span>francese Blampin G<span class=\"_ _3\"></span>roupe, mentre si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>\u201cAltre attivit\u00e0 finanziarie <span class=\"_ _3\"></span>non correnti\u201d </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a5\">un <span class=\"_ _0\"></span>decremento <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>586 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia l<span class=\"_ _0\"></span>egato <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>correnti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>euro </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e5\">572 migliaia<span class=\"_ _0\"></span> e da una<span class=\"_ _0\"></span> riduzione d<span class=\"_ _0\"></span>i euro 708 <span class=\"_ _0\"></span>migliaia d<span class=\"_ _0\"></span>ei mark-to-ma<span class=\"_ _0\"></span>rket degl<span class=\"_ _0\"></span>i strumenti<span class=\"_ _0\"></span> derivati di cop<span class=\"_ _0\"></span>ertura </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e6\">sui tassi di interesse, parzialmente compensata<span class=\"_ _0\"></span> per euro 393 migliaia dall\u2019effetto<span class=\"_ _0\"></span> perimetro (euro 530 migliaia </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e7\">al 01 genna<span class=\"_ _0\"></span>io 2023) e da un<span class=\"_ _0\"></span> incremento di de<span class=\"_ _0\"></span>positi cauz<span class=\"_ _0\"></span>ionali.<span class=\"_ _254\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-783": {
   "value": "NOTA 5. Attivit<span class=\"_ _3\"></span>\u00e0 finanziarie non correnti  Valori in migl<span class=\"_ _0\"></span>iaia \u20ac <span class=\"_ _1ac\"> </span>31.12.2023<span class=\"_ _0\"></span> <span class=\"_ _5d\"> </span>31.12.20<span class=\"_ _0\"></span>22 <span class=\"_ _4b\"> </span>Variazion<span class=\"_ _0\"></span>e Altre parteci<span class=\"_ _0\"></span>pazioni 974 <span class=\"fs0\"> <span class=\"_ _150\"> </span></span>723 <span class=\"fs0\"> <span class=\"_ _c9\"> </span></span>251 <span class=\"fs0\"> </span>Altre attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie no<span class=\"_ _0\"></span>n correnti 4.317 <span class=\"fs0\"> <span class=\"_ _a0\"> </span></span>4.903 <span class=\"fs0\"> <span class=\"_ _16\"> </span></span>(586)<span class=\"fs0\"> </span>Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie non <span class=\"_ _0\"></span>correnti 5.291 <span class=\"fs0\"> <span class=\"_ _ad\"> </span></span>5.626 <span class=\"fs0\"> <span class=\"_ _14d\"> </span></span>(335)<span class=\"fs0\"> </span>Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre <span class=\"_ _54\"></span>2023, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>posta<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>espone <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>altre<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>partecip<span class=\"_ _0\"></span>azioni <span class=\"_ _3f\"></span>minori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>ap<span class=\"_ _0\"></span>prossima <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>fair<span class=\"_ _0\"></span> value, <span class=\"_ _5a\"> </span>i <span class=\"_ _5b\"> </span>depositi <span class=\"_ _5b\"> </span>cauziona<span class=\"_ _0\"></span>li <span class=\"_ _5b\"> </span>nonch\u00e9 <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _5a\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>divers<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>medio <span class=\"_ _5b\"> </span>termine <span class=\"_ _5b\"> </span>nei <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>onfronti <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>terzi <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>societ\u00e0 collegate. L\u2019incr<span class=\"_ _0\"></span>emento della vo<span class=\"_ _0\"></span>ce \u201cAltre partecipazion<span class=\"_ _0\"></span>i\u201d \u00e8 interamen<span class=\"_ _0\"></span>te dovuto all\u2019<span class=\"_ _0\"></span>effetto delta perimetro<span class=\"_ _0\"></span> della<span class=\"_ _254\"> </span>neoacquisita<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _3\"></span>francese Blampin G<span class=\"_ _3\"></span>roupe, mentre si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>\u201cAltre attivit\u00e0 finanziarie <span class=\"_ _3\"></span>non correnti\u201d un <span class=\"_ _0\"></span>decremento <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>586 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia l<span class=\"_ _0\"></span>egato <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>correnti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>euro 572 migliaia<span class=\"_ _0\"></span> e da una<span class=\"_ _0\"></span> riduzione d<span class=\"_ _0\"></span>i euro 708 <span class=\"_ _0\"></span>migliaia d<span class=\"_ _0\"></span>ei mark-to-ma<span class=\"_ _0\"></span>rket degl<span class=\"_ _0\"></span>i strumenti<span class=\"_ _0\"></span> derivati di cop<span class=\"_ _0\"></span>ertura sui tassi di interesse, parzialmente compensata<span class=\"_ _0\"></span> per euro 393 migliaia dall\u2019effetto<span class=\"_ _0\"></span> perimetro (euro 530 migliaia al 01 genna<span class=\"_ _0\"></span>io 2023) e da un<span class=\"_ _0\"></span> incremento di de<span class=\"_ _0\"></span>positi cauz<span class=\"_ _0\"></span>ionali.<span class=\"_ _254\"> </span>NOTA 10. Altri crediti ed altre <span class=\"_ _4\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 correnti<span class=\"_ _3\"></span>  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Acconti a fornitori <span class=\"_ _18f\"> </span>5.180  <span class=\"_ _19c\"> </span>5<span class=\"_ _0\"></span>.635  <span class=\"_ _19c\"> </span>(455)<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Altri crediti <span class=\"_ _1b9\"> </span>5.805  <span class=\"_ _a2\"> </span>5.085  <span class=\"_ _a2\"> </span>720  Ratei e risconti attivi <span class=\"_ _1ba\"> </span>3.586  <span class=\"_ _a2\"> </span>3.219  <span class=\"_ _a0\"> </span>367  Attivit\u00e0 finanziarie correnti <span class=\"_ _2d\"> </span>12  <span class=\"_ _108\"> </span>217  <span class=\"_ _1a9\"> </span>(206)<span class=\"_ _254\"> </span> Altri crediti ed altre attivit\u00e0 cor<span class=\"_ _0\"></span>renti <span class=\"_ _13\"> </span>14.<span class=\"_ _0\"></span>582  <span class=\"_ _e4\"> </span>14.156  <span class=\"_ _e1\"> </span>426  Al 31 <span class=\"_ _3\"></span>dicembre 2023 <span class=\"_ _3\"></span>la posta reg<span class=\"_ _3\"></span>istra nel <span class=\"_ _3\"></span>complesso un incremento di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 426 <span class=\"_ _3\"></span>migliaia dovuto all\u2019incremento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> degli <span class=\"_ _5b\"> </span>\u201cAltr<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>Crediti\u201d <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>euro <span class=\"_ _5b\"> </span>7<span class=\"_ _0\"></span>20 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _5b\"> </span>r<span class=\"_ _0\"></span>iconducibile <span class=\"_ _50\"> </span>all\u2019eff<span class=\"_ _0\"></span>etto <span class=\"_ _5b\"> </span>perimetro  delle <span class=\"_ _5b\"> </span>societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _254\"> </span> francesi <span class=\"_ _0\"></span>neoacquisite<span class=\"_ _0\"></span>. A tal<span class=\"_ _0\"></span>e var<span class=\"_ _0\"></span>iazione <span class=\"_ _0\"></span>si ag<span class=\"_ _0\"></span>giunge l\u2019i<span class=\"_ _0\"></span>ncremento <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>voce Rate<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>risconti<span class=\"_ _0\"></span> attivi <span class=\"_ _0\"></span>per euro<span class=\"_ _0\"></span> 367<span class=\"_ _254\"> </span> migliaia, <span class=\"_ _0\"></span>parzialmente co<span class=\"_ _0\"></span>mpensata dal<span class=\"_ _0\"></span> decrem<span class=\"_ _0\"></span>ento della voce<span class=\"_ _0\"></span> Acconti a for<span class=\"_ _0\"></span>nitori <span class=\"_ _0\"></span>per euro<span class=\"_ _0\"></span> 455 migliaia<span class=\"_ _0\"></span> e delle<span class=\"_ _254\"> </span> Attivit\u00e0 <span class=\"_ _54\"> </span>fi<span class=\"_ _0\"></span>nanziarie <span class=\"_ _5a\"> </span>correnti <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>206 <span class=\"_ _5a\"> </span>miglia<span class=\"_ _0\"></span>ia. <span class=\"_ _54\"></span>Quest\u2019ul<span class=\"_ _0\"></span>tima <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>do<span class=\"_ _0\"></span>vuta <span class=\"_ _5a\"> </span>all\u2019incasso <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>credito<span class=\"_ _254\"> </span> finanziario le<span class=\"_ _0\"></span>gato allo strum<span class=\"_ _0\"></span>ento finanziar<span class=\"_ _0\"></span>io derivato <span class=\"_ _0\"></span>sul bunker<span class=\"_ _254\"> </span>. Come gi\u00e0 segnalato nelle precedenti relaz<span class=\"_ _0\"></span>ioni a p<span class=\"_ _3\"></span>artire dal bilanci<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2017, il saldo della posta \u201cAltri crediti\u201d non<span class=\"_ _254\"> </span> \u00e8 <span class=\"_ _3c\"></span>influenzato <span class=\"_ _3c\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>presenz<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>credito <span class=\"_ _3c\"></span>verso <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>parte <span class=\"_ _3c\"></span>corre<span class=\"_ _0\"></span>lata <span class=\"_ _3c\"></span>Argentina <span class=\"_ _3c\"></span>S.r.l.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>8.000<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3c\"></span>in<span class=\"_ _254\"> </span> quanto integralme<span class=\"_ _0\"></span>nte svalu<span class=\"_ _0\"></span>tato (Nota 3<span class=\"_ _0\"></span>4).<span class=\"_ _254\"> </span> La posta \u201cRatei e risconti attivi\u201d si riferisce ai normali a<span class=\"_ _0\"></span>ppostamenti per la rilevazio<span class=\"_ _0\"></span>ne e <span class=\"_ _3\"></span>corretta allo<span class=\"_ _0\"></span>cazione di<span class=\"_ _254\"> </span> costi di comp<span class=\"_ _0\"></span>etenza dell\u2019eserc<span class=\"_ _0\"></span>izio successivo, ti<span class=\"_ _0\"></span>picamente spese ass<span class=\"_ _0\"></span>icurative, lo<span class=\"_ _0\"></span>cazioni, interess<span class=\"_ _0\"></span>i. <div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs363\">Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>serva <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>cope<span class=\"_ _0\"></span>rtura <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>iscritta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>3<span class=\"_ _0\"></span>92 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>(negat<span class=\"_ _0\"></span>iva) <span class=\"_ _3c\"></span>es<span class=\"_ _0\"></span>pone <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs364\">variazione relativa all\u2019adeguam<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>al <span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\"> alla <span class=\"_ _3\"></span>data del 31 <span class=\"_ _4\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _3\"></span>2023, al <span class=\"_ _3\"></span>netto dell\u2019effetto fiscale con<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25f\">indicazione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ello <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>nel conto <span class=\"_ _3e\"></span>econo<span class=\"_ _0\"></span>mico <span class=\"_ _4\"></span>complessi<span class=\"_ _0\"></span>vo, <span class=\"_ _3e\"></span>del <span class=\"_ _3\"></span>derivato <span class=\"_ _4\"></span>sul <span class=\"_ _3\"></span>bunker <span class=\"_ _4\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>109 <span class=\"_ _3\"></span>migliaia <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>effetto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs365\">negativo), <span class=\"_ _0\"></span>dei d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di inte<span class=\"_ _0\"></span>resse <span class=\"_ _0\"></span>per eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>672 migliai<span class=\"_ _0\"></span>a (va<span class=\"_ _0\"></span>riazione <span class=\"_ _0\"></span>negativa) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>derivato <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tassi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs315\">di <span class=\"_ _3\"></span>cambio per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>250 migliaia (v<span class=\"_ _3\"></span>ariazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>negativa per <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ffetto del <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3\"></span>value negativo), tutti <span class=\"_ _4\"></span>conta<span class=\"_ _0\"></span>bilizzati con<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs316\">la metodolo<span class=\"_ _0\"></span>gia del cash flow hed<span class=\"_ _0\"></span>ging.<span class=\"_ _254\"> </span> </div>NOTA 14. Pas<span class=\"_ _3\"></span>sivit\u00e0 finanziarie<span class=\"_ _254\"> </span>L\u2019informativa sulle<span class=\"_ _0\"></span> pass<span class=\"_ _0\"></span>ivit\u00e0 finanziari<span class=\"_ _0\"></span>e descritta qu<span class=\"_ _0\"></span>i di se<span class=\"_ _0\"></span>guito \u00e8 unica<span class=\"_ _0\"></span>, comprend<span class=\"_ _0\"></span>ente quind<span class=\"_ _0\"></span>i sia la parte<span class=\"_ _0\"></span> non<span class=\"_ _254\"> </span>corrente che cor<span class=\"_ _0\"></span>rente delle ste<span class=\"_ _0\"></span>sse, al fine di render<span class=\"_ _0\"></span>ne pi\u00f9 im<span class=\"_ _0\"></span>mediata la com<span class=\"_ _0\"></span>prensione. L\u2019esposizione <span class=\"_ _0\"></span>finanziaria si <span class=\"_ _0\"></span>presenta come se<span class=\"_ _0\"></span>gue:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Debiti obbligazionari (oltre i 12 mesi) <span class=\"_ _1bf\"> </span>2<span class=\"_ _0\"></span>0.000  <span class=\"_ _6f\"> </span>25.000  <span class=\"_ _71\"> </span>(5.000<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>Debiti verso banche a medio-lungo termine (oltre i 12 mesi) <span class=\"_ _45\"> </span>79.669 <span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _1c2\"> </span>34.831 Debiti verso altri finanziatori (oltre i 12 mesi) <span class=\"_ _b\"> </span>626  <span class=\"_ _150\"> </span>1.424  <span class=\"_ _a0\"> </span>(798)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 1<span class=\"_ _0\"></span>6 <span class=\"_ _180\"> </span>47<span class=\"_ _0\"></span>.904  <span class=\"_ _c3\"> </span>29.834  <span class=\"_ _13d\"> </span>18.070 Passivit\u00e0 per strumenti derivati di copertura (Non corrente) <span class=\"_ _4b\"> </span>175  <span class=\"_ _1a9\"> </span>-  <span class=\"_ _d4\"> </span>175 Debiti per saldo prezzo su acquisizioni (Non corrente) <span class=\"_ _e5\"> </span>17.716  <span class=\"_ _19e\"> </span>-  <span class=\"_ _d4\"> </span>17.716 Passivit\u00e0 finanziarie non<span class=\"_ _0\"></span> correnti <span class=\"_ _8a\"> </span>166.090  <span class=\"_ _a4\"> </span>10<span class=\"_ _0\"></span>1.096  <span class=\"_ _fd\"> </span>64.994 Debiti obbligazionari (parte corrente) <span class=\"_ _b0\"> </span>5.000  <span class=\"_ _1a7\"> </span>5.000  <span class=\"_ _1a7\"> </span>- Debiti verso banche (parte corrente dei mutui)  <span class=\"_ _e8\"> </span>23.948  <span class=\"_ _13d\"> </span>11.805  <span class=\"_ _ec\"> </span>12.143 Debiti verso banche a breve termine <span class=\"_ _16f\"> </span>2.5<span class=\"_ _0\"></span>48  <span class=\"_ _a2\"> </span>3.933  <span class=\"_ _19c\"> </span>(1.385)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (p<span class=\"_ _0\"></span>arte corrente) <span class=\"_ _66\"> </span>799<span class=\"_ _3\"></span>  <span class=\"_ _c9\"> </span>940  <span class=\"_ _ea\"> </span>(141<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori IFRS 16 (parte corre<span class=\"_ _0\"></span>nte) <span class=\"_ _fd\"> </span>12.855<span class=\"_ _0\"></span>  <span class=\"_ _110\"> </span>11.740  <span class=\"_ _163\"> </span>1.114 Debiti verso altri finanziatori a breve termine <span class=\"_ _b\"> </span>5<span class=\"_ _0\"></span>11  <span class=\"_ _35\"> </span>1<span class=\"_ _3\"></span>.051  <span class=\"_ _14e\"> </span>(541)<span class=\"_ _254\"> </span>Passivit\u00e0 per strumenti derivati di copertura (pa<span class=\"_ _0\"></span>rte corrente) <span class=\"_ _98\"> </span>1.057  <span class=\"_ _a0\"> </span>619  <span class=\"_ _1bb\"> </span>438 Debiti per saldo prezzo su acquisizioni (parte corrente) <span class=\"_ _48\"> </span>5.858  <span class=\"_ _a2\"> </span>1.700  <span class=\"_ _1a5\"> </span>4.158 Passivit\u00e0 finanziarie correnti <span class=\"_ _1c3\"> </span>52.576  <span class=\"_ _e4\"> </span>36.<span class=\"_ _0\"></span>789  <span class=\"_ _1c4\"> </span>15.788 La <span class=\"_ _3c\"></span>variazione <span class=\"_ _3c\"></span>nell\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>complessi<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>8<span class=\"_ _0\"></span>0.782 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>(fra <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>rente <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>corrente) <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>flette <span class=\"_ _3c\"></span>le<span class=\"_ _254\"> </span>principali compo<span class=\"_ _0\"></span>nenti per lo pi<span class=\"_ _0\"></span>\u00f9 legate ai finanz<span class=\"_ _0\"></span>iamenti a med<span class=\"_ _0\"></span>io termine come<span class=\"_ _0\"></span> qui sotto<span class=\"_ _0\"></span> dettagliate:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">erogazione, <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _50\"> </span>10 <span class=\"_ _50\"> </span>gennaio <span class=\"_ _5b\"> </span>20<span class=\"_ _0\"></span>23, <span class=\"_ _50\"> </span>della <span class=\"_ _50\"> </span>seconda <span class=\"_ _50\"> </span>e <span class=\"_ _50\"> </span>terza <span class=\"_ _50\"> </span>tranche  del <span class=\"_ _5b\"> </span>nuovo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _50\"> </span>(di<span class=\"_ _254\"> </span></span></span>compressivi <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>9<span class=\"_ _0\"></span>0.000 <span class=\"_ _54\"></span>migliaia) <span class=\"_ _54\"></span>pari <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>56.<span class=\"_ _0\"></span>238 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3f\"></span>(co<span class=\"_ _0\"></span>mprensivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>46<span class=\"_ _0\"></span>2 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia<span class=\"_ _254\"> </span>relativamente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5b\"> </span>am<span class=\"_ _0\"></span>mortizzato), <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>estinata <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>supportare<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>l\u2019e<span class=\"_ _0\"></span>sborso <span class=\"_ _5b\"> </span>fi<span class=\"_ _0\"></span>nanziario <span class=\"_ _5b\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>due<span class=\"_ _254\"> </span>acquisizioni <span class=\"_ _56\"> </span>francesi. <span class=\"_ _55\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _55\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>tale <span class=\"_ _56\"> </span>finanziame<span class=\"_ _0\"></span>nto <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>a<span class=\"_ _0\"></span>ssoggettato<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>covenant<span class=\"_ _254\"> </span>finanziari, <span class=\"_ _0\"></span>calcol<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>fina<span class=\"_ _0\"></span>nziaria <span class=\"_ _0\"></span>netta <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>Adjusted <span class=\"_ _0\"></span>EBITDA <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>posizion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>finanziaria n<span class=\"_ _0\"></span>etta e patrimo<span class=\"_ _0\"></span>nio netto che alla<span class=\"_ _0\"></span> data del b<span class=\"_ _0\"></span>ilancio che risultano <span class=\"_ _0\"></span>pienamente r<span class=\"_ _0\"></span>ispettati;<span class=\"_ _254\"> </span>il pagamento<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Capogruppo,<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>elle ra<span class=\"_ _0\"></span>te do<span class=\"_ _0\"></span>vute <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>finanziamento<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n p<span class=\"_ _0\"></span>ool <span class=\"_ _0\"></span>per un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porto<span class=\"_ _254\"> </span>di <span class=\"_ _3d\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>11<span class=\"_ _0\"></span>.220 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>unitamente <span class=\"_ _55\"> </span>alla <span class=\"_ _55\"> </span>contabilizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>261 <span class=\"_ _55\"> </span>migliaia <span class=\"_ _55\"> </span>quale <span class=\"_ _55\"> </span>interesse<span class=\"_ _254\"> </span>figurativo  derivante  dalla  contabilizzazione  della <span class=\"_ _50\"> </span>posta  con  il <span class=\"_ _5b\"> </span>meto<span class=\"_ _0\"></span>do <span class=\"_ _50\"> </span>del  costo <span class=\"_ _5b\"> </span>ammorti<span class=\"_ _0\"></span>zzato.  Si<span class=\"_ _254\"> </span>ricorda come su tale fina<span class=\"_ _0\"></span>nziamento sono in essere co<span class=\"_ _0\"></span>perture contro il rischio di varia<span class=\"_ _0\"></span>zione del tasso di<span class=\"_ _254\"> </span>interesse <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>una <span class=\"_ _3c\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>43,1% <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre, <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>cui <span class=\"_ _3f\"></span>valore <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k <span class=\"_ _3c\"></span>to <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>pari <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>netti euro 117 m<span class=\"_ _0\"></span>igliaia nega<span class=\"_ _0\"></span>tivo. il p<span class=\"_ _3\"></span>agam<span class=\"_ _0\"></span>ento di euro 1.101 migliaia di inter<span class=\"_ _0\"></span>essi sul prestito obbligaz<span class=\"_ _0\"></span>ionario di euro 30.000 m<span class=\"_ _0\"></span>igliaia ed<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>pagam<span class=\"_ _0\"></span>ento <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>prima<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ra<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>5.000 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>evi<span class=\"_ _0\"></span>denzia, <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>noltre <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>il<span class=\"_ _254\"> </span>prestito <span class=\"_ _3c\"></span>obbligaz<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>nec<span class=\"_ _0\"></span>essita <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cove<span class=\"_ _0\"></span>nants <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>quali <span class=\"_ _3c\"></span>rap<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>tra <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>izione<span class=\"_ _254\"> </span>finanziaria<span class=\"_ _0\"></span> netta ed Adjusted EBITDA e posiz<span class=\"_ _0\"></span>ione finan<span class=\"_ _0\"></span>ziaria netta e patrimonio ne<span class=\"_ _0\"></span>tto che alla data di<span class=\"_ _254\"> </span>riferimento r<span class=\"_ _0\"></span>isultano pienam<span class=\"_ _0\"></span>ente rispettati<span class=\"_ _0\"></span>;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>rimborso <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>parte <span class=\"_ _5a\"> </span>della <span class=\"_ _54\"></span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _54\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>rata <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro <span class=\"_ _5a\"> </span>1.028 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _54\"></span>del <span class=\"_ _54\"> </span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>Cr\u00e9dit<span class=\"_ _254\"> </span>Agricole. <span class=\"_ _3f\"></span>Si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>icorda <span class=\"_ _54\"></span>che <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>finanziamento <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>copertura <span class=\"_ _54\"></span>IRS <span class=\"_ _3f\"></span>sul <span class=\"_ _3f\"></span>tas<span class=\"_ _0\"></span>so <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interess<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>il<span class=\"_ _254\"> </span>100% del valore del finanziamen<span class=\"_ _0\"></span>to (originali euro 5.500 migliaia<span class=\"_ _0\"></span>) il <span class=\"_ _3\"></span>cui valor<span class=\"_ _0\"></span>e del mark-to market alla<span class=\"_ _254\"> </span>data del 31<span class=\"_ _0\"></span> dicembre 2023 <span class=\"_ _0\"></span>risulta positivo pe<span class=\"_ _0\"></span>r euro 241<span class=\"_ _0\"></span> migliaia;<span class=\"_ _254\"> </span>il pagamento di euro <span class=\"_ _0\"></span>549 migliaia<span class=\"_ _0\"></span> della rata in sca<span class=\"_ _0\"></span>denza d<span class=\"_ _0\"></span>el finanziamento<span class=\"_ _0\"></span> Credem; il pagamento di euro <span class=\"_ _0\"></span>757 migliaia della<span class=\"_ _0\"></span> rata in scade<span class=\"_ _0\"></span>nza del finanz<span class=\"_ _0\"></span>iamento<span class=\"_ _0\"></span> BPER Banca;<span class=\"_ _254\"> </span>la stipula di un nuo<span class=\"_ _0\"></span>vo contratto<span class=\"_ _0\"></span> di finanziamento <span class=\"_ _0\"></span>Credem 2023-<span class=\"_ _0\"></span>2028 per euro<span class=\"_ _0\"></span> 3.000 migliaia;<span class=\"_ _254\"> </span>il pagamento <span class=\"_ _0\"></span>da pa<span class=\"_ _0\"></span>rte di Fr<span class=\"_ _0\"></span>uttital <span class=\"_ _0\"></span>delle rate <span class=\"_ _0\"></span>30 giugno <span class=\"_ _0\"></span>e 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>del mutuo<span class=\"_ _0\"></span> ipote<span class=\"_ _0\"></span>cario in <span class=\"_ _0\"></span>pool per<span class=\"_ _254\"> </span>complessivi <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>1.129 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>(comprens<span class=\"_ _0\"></span>ivi <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _55\"> </span>contabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _55\"> </span>18 <span class=\"_ _55\"> </span>mig<span class=\"_ _3\"></span>liaia <span class=\"_ _55\"> </span>quale<span class=\"_ _254\"> </span>interesse figurativo). Su tale <span class=\"_ _3\"></span>finanziam<span class=\"_ _0\"></span>ento \u00e8 <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n essere una <span class=\"_ _3\"></span>copertura contro il <span class=\"_ _3\"></span>rischio di variazione del<span class=\"_ _254\"> </span>tasso di <span class=\"_ _3\"></span>interesse per <span class=\"_ _4\"></span>una<span class=\"_ _0\"></span> quota del <span class=\"_ _4\"></span>85<span class=\"_ _0\"></span>% <span class=\"_ _3\"></span>alla data <span class=\"_ _3\"></span>del 3<span class=\"_ _3\"></span>1 dicembre <span class=\"_ _3\"></span>il cui <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di mark <span class=\"_ _3\"></span>to market <span class=\"_ _3\"></span>\u00e8 p<span class=\"_ _3\"></span>ari<span class=\"_ _254\"> </span>ad euro <span class=\"_ _4\"></span>4<span class=\"_ _0\"></span>51 migliaia positivo. <span class=\"_ _3\"></span>Si segnala <span class=\"_ _3\"></span>che detto finanziamento \u00e8 <span class=\"_ _3\"></span>assoggettato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al risp<span class=\"_ _3\"></span>etto di covenant<span class=\"_ _254\"> </span>finanziari,<span class=\"_ _0\"></span> verificati su base<span class=\"_ _0\"></span> annuale e piename<span class=\"_ _0\"></span>nte rispe<span class=\"_ _0\"></span>ttati al 31 dicembre;<span class=\"_ _254\"> </span>il reg<span class=\"_ _3\"></span>olare pagame<span class=\"_ _0\"></span>nto da parte di <span class=\"_ _3\"></span>Frutti<span class=\"_ _0\"></span>tal delle rate in scadenza dei finanziamenti a medio termin<span class=\"_ _0\"></span>e in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 797 migliaia, c<span class=\"_ _0\"></span>on conclusio<span class=\"_ _0\"></span>ne degli stessi;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>regolare <span class=\"_ _5a\"> </span>pagamento <span class=\"_ _5a\"> </span>da <span class=\"_ _54\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Cosiarma <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _54\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _54\"> </span>sc<span class=\"_ _0\"></span>adenza <span class=\"_ _54\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanziam<span class=\"_ _0\"></span>ento <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>essere <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r<span class=\"_ _254\"> </span>complessivi e<span class=\"_ _0\"></span>uro 506 migli<span class=\"_ _0\"></span>aia;<span class=\"_ _254\"> </span>il <span class=\"_ _5a\"> </span>pagamen<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>da <span class=\"_ _5b\"> </span>parte <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5b\"> </span>Societ\u00e0 <span class=\"_ _5b\"> </span>Thor <span class=\"_ _5b\"> </span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>253 <span class=\"_ _5b\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>estinz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>anticipata <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>finanziamento<span class=\"_ _0\"></span> in essere;<span class=\"_ _254\"> </span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>societ\u00e0 AZ <span class=\"_ _3\"></span>France S.A.S. <span class=\"_ _3\"></span>il reg<span class=\"_ _3\"></span>olare rimborso di <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>te mutui <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>scadenza per <span class=\"_ _3\"></span>compless<span class=\"_ _0\"></span>ivi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 846<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>per Herman<span class=\"_ _0\"></span>os Fern\u00e1<span class=\"_ _0\"></span>ndez <span class=\"_ _0\"></span>L\u00f3pez <span class=\"_ _0\"></span>S.A <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regolare <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>scad<span class=\"_ _0\"></span>enza delle<span class=\"_ _0\"></span> rate<span class=\"_ _0\"></span> sui <span class=\"_ _0\"></span>finanziamenti<span class=\"_ _0\"></span> in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 599 migliaia;<span class=\"_ _254\"> </span>incremento del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>per variazione <span class=\"_ _0\"></span>di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisiz<span class=\"_ _0\"></span>ione di Cape<span class=\"_ _0\"></span>xo per <span class=\"_ _0\"></span>euro 3.07<span class=\"_ _0\"></span>8 migliai<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>ed il pagament<span class=\"_ _0\"></span>o delle rate d<span class=\"_ _0\"></span>ei mutui per euro<span class=\"_ _0\"></span> 1.008 migliaia<span class=\"_ _0\"></span>; incremento del debito<span class=\"_ _0\"></span> per variaz<span class=\"_ _0\"></span>ione di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisizione di <span class=\"_ _0\"></span>Blampin Gr<span class=\"_ _0\"></span>oupe per euro <span class=\"_ _0\"></span>4.154<span class=\"_ _254\"> </span>migliaia ed <span class=\"_ _0\"></span>il pagamento de<span class=\"_ _0\"></span>lle rate dei mutu<span class=\"_ _0\"></span>i per euro 1<span class=\"_ _0\"></span>.065 migliaia;<span class=\"_ _254\"> </span>pagamenti sui leasing f<span class=\"_ _0\"></span>inanziari da<span class=\"_ _0\"></span> parte di Herma<span class=\"_ _0\"></span>nos Fern\u00e1ndez L\u00f3<span class=\"_ _0\"></span>pez S.A. per e<span class=\"_ _0\"></span>uro 849 migliaia;<span class=\"_ _254\"> </span>il pagamento di leasin<span class=\"_ _0\"></span>g finanz<span class=\"_ _0\"></span>iari presso la soc<span class=\"_ _0\"></span>iet\u00e0 Eurofrutas<span class=\"_ _0\"></span> per euro 77 mi<span class=\"_ _0\"></span>gliaia;<span class=\"_ _254\"> </span>il <span class=\"_ _4\"></span>regolare rimborso <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rate di <span class=\"_ _4\"></span>leasin<span class=\"_ _0\"></span>g <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>essicana Productores <span class=\"_ _3\"></span>Aguaca<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>Ja<span class=\"_ _0\"></span>lisco <span class=\"_ _4\"></span>per euro<span class=\"_ _254\"> </span>14 migliaia;<span class=\"_ _254\"> </span>all\u2019interno della <span class=\"_ _3\"></span>voce altri <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti finanziari <span class=\"_ _3\"></span>la componente IFRS 16 <span class=\"_ _4\"></span>risulta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pari ad <span class=\"_ _3\"></span>euro 60.759 migliaia,<span class=\"_ _254\"> </span>a <span class=\"_ _4\"></span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un effetto <span class=\"_ _4\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _3\"></span>dell\u2019acquis<span class=\"_ _0\"></span>izione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _4\"></span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di Capexo <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>7.452<span class=\"_ _254\"> </span>migliaia, <span class=\"_ _57\"> </span>increm<span class=\"_ _0\"></span>enti <span class=\"_ _56\"> </span>per <span class=\"_ _44\"> </span>complessivi <span class=\"_ _56\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _56\"> </span>28<span class=\"_ _0\"></span>.658 <span class=\"_ _57\"> </span>migliaia <span class=\"_ _57\"> </span>legati <span class=\"_ _57\"> </span>a <span class=\"_ _57\"> </span>nuovi <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>ontratti, <span class=\"_ _57\"> </span>rinnovi <span class=\"_ _57\"> </span>e<span class=\"_ _254\"> </span>adeguamenti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rimbor<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>stralc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>anticipata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>interru<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessivi <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>.925<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>incremento <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce quote <span class=\"_ _4\"></span>prezzo <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>pagare <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _4\"></span>acquisi<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>passata <span class=\"_ _4\"></span>da <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.700 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>agl<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>attu<span class=\"_ _0\"></span>ali<span class=\"_ _254\"> </span>euro <span class=\"_ _4\"></span>23<span class=\"_ _0\"></span>.574 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>5.8<span class=\"_ _0\"></span>58 <span class=\"_ _3\"></span>migliaia p<span class=\"_ _3\"></span>arte <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>rrente)<span class=\"_ _0\"></span>, <span class=\"_ _3e\"></span>le<span class=\"_ _0\"></span>gato prin<span class=\"_ _3\"></span>cipalme<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>euro 23.936<span class=\"_ _254\"> </span>all\u2019iscrizione<span class=\"_ _0\"></span> dei c<span class=\"_ _0\"></span>orrispetti<span class=\"_ _0\"></span>vi potenzial<span class=\"_ _0\"></span>i le<span class=\"_ _0\"></span>gati alle du<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>acquisizioni<span class=\"_ _0\"></span> ed all\u2019i<span class=\"_ _0\"></span>scrizion<span class=\"_ _0\"></span>e della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>la <span class=\"_ _0\"></span>Put/<span class=\"_ _0\"></span>Call <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>13,3%, <span class=\"_ _0\"></span>parzia<span class=\"_ _0\"></span>lmente <span class=\"_ _0\"></span>compensato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>pagamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ezzo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>Agricola <span class=\"_ _3f\"></span>Azzurra<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>vvenuta <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>genna<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>1.<span class=\"_ _0\"></span>500 <span class=\"_ _3c\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dal <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>gamento <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>3<span class=\"_ _0\"></span>.858<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>della <span class=\"_ _3f\"></span>prima <span class=\"_ _3c\"></span>tranc<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>Ea<span class=\"_ _0\"></span>rn-out <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>Ca<span class=\"_ _0\"></span>pexo. <span class=\"_ _3c\"></span>Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nel <span class=\"_ _3c\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019esercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _3c\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>stati <span class=\"_ _5a\"> </span>contabilizzati <span class=\"_ _5a\"> </span>euro <span class=\"_ _54\"> </span>805 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>interessi <span class=\"_ _5a\"> </span>legati <span class=\"_ _5a\"> </span>all\u2019attuali<span class=\"_ _0\"></span>zzazione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _54\"></span>Earn-out, <span class=\"_ _54\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>320<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interessi <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ualizzazione <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>P<span class=\"_ _0\"></span>ut/Call <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>ta, <span class=\"_ _3c\"></span>inoltre<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>riva<span class=\"_ _0\"></span>lutata <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>passivit\u00e0<span class=\"_ _254\"> </span>legata  alla<span class=\"_ _0\"></span>  contab<span class=\"_ _0\"></span>ilizzazione  d<span class=\"_ _0\"></span>ella  Put/<span class=\"_ _0\"></span>Call  per  eur<span class=\"_ _0\"></span>o  2.371 <span class=\"_ _3d\"> </span>migliaia <span class=\"_ _3d\"> </span>(con  con<span class=\"_ _0\"></span>tropartita  ris<span class=\"_ _0\"></span>erva  d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>patrimonio netto<span class=\"_ _0\"></span>);<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">con <span class=\"_ _3\"></span>riferimento ai <span class=\"_ _3\"></span>mark to <span class=\"_ _3\"></span>market sui <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura si <span class=\"_ _3\"></span>segnala la <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del mark-to-<span class=\"_ _254\"> </span></span></span>market <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _54\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tassi <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>17<span class=\"_ _0\"></span>5 <span class=\"_ _54\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>ggioramento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>3<span class=\"_ _0\"></span>29<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>per l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tass<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambio <span class=\"_ _3c\"></span>(da <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>gativi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>619 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>948 <span class=\"_ _0\"></span>migliai<span class=\"_ _0\"></span>a) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span>contabilizz<span class=\"_ _0\"></span>azione dei mark-<span class=\"_ _0\"></span>to-market negati<span class=\"_ _0\"></span>vi sul bunke<span class=\"_ _0\"></span>r per euro 109 mi<span class=\"_ _0\"></span>gliaia.<span class=\"_ _254\"> </span>Si segnala come<span class=\"_ _0\"></span> sui seguenti fina<span class=\"_ _0\"></span>nziamenti esi<span class=\"_ _0\"></span>stano cla<span class=\"_ _0\"></span>usole di \u201cChange of c<span class=\"_ _0\"></span>ontrol\u201d:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Prestito obbligazionari<span class=\"_ _0\"></span>o Orsero d<span class=\"_ _0\"></span>i originari euro 3<span class=\"_ _0\"></span>0 milioni, sc<span class=\"_ _0\"></span>adente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento in Poo<span class=\"_ _0\"></span>l Orsero di<span class=\"_ _0\"></span> originari euro <span class=\"_ _0\"></span>90 milioni<span class=\"_ _0\"></span>, scadente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Orsero<span class=\"_ _0\"></span> Bper di originar<span class=\"_ _0\"></span>i euro 4 milio<span class=\"_ _0\"></span>ni, sc<span class=\"_ _0\"></span>adente nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento ipotec<span class=\"_ _0\"></span>ario in Poo<span class=\"_ _0\"></span>l Fruttital, di ori<span class=\"_ _0\"></span>ginari euro<span class=\"_ _0\"></span> 15 milioni, sca<span class=\"_ _0\"></span>dente nel 2029;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Banqu<span class=\"_ _0\"></span>e Populaire in A<span class=\"_ _0\"></span>Z France di <span class=\"_ _0\"></span>originari euro 1<span class=\"_ _0\"></span>,4 milioni sc<span class=\"_ _0\"></span>adenti nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Lyon<span class=\"_ _0\"></span>nais in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>France <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>ri euro<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>,8 mil<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>scadente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>oltre<span class=\"_ _0\"></span> al<span class=\"_ _254\"> </span></span></span>mutuo ipotecario<span class=\"_ _0\"></span> di originari euro 1<span class=\"_ _0\"></span>,65 milioni<span class=\"_ _0\"></span> scadente nel 20<span class=\"_ _0\"></span>29;<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _5a\"> </span>La <span class=\"_ _5a\"> </span>Caixa<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>H<span class=\"_ _0\"></span>ermanos <span class=\"_ _5a\"> </span>Fern\u00e1ndez <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>\u00f3pez <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>riginari <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>0,5 <span class=\"_ _5a\"> </span>mili<span class=\"_ _0\"></span>oni <span class=\"_ _54\"> </span>sca<span class=\"_ _0\"></span>dente <span class=\"_ _5a\"> </span>nel<span class=\"_ _254\"> </span></span></span>2024.<span class=\"_ _254\"> </span>Lo <span class=\"_ _5b\"> </span>sc<span class=\"_ _0\"></span>adenziamento <span class=\"_ _50\"> </span>del <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>bito <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>medio <span class=\"_ _5b\"> </span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _50\"> </span>nei <span class=\"_ _5b\"> </span>confron<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>banche <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _5b\"> </span>altri <span class=\"_ _50\"> </span>finanz<span class=\"_ _0\"></span>iatori <span class=\"_ _5b\"> </span>al <span class=\"_ _50\"> </span>31<span class=\"_ _254\"> </span>dicembre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettagliato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>segue<span class=\"_ _0\"></span>nte, <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>partito <span class=\"_ _0\"></span>tra <span class=\"_ _3c\"></span>quote <span class=\"_ _0\"></span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non<span class=\"_ _254\"> </span>correnti, con queste<span class=\"_ _0\"></span> ultime ult<span class=\"_ _0\"></span>eriormente ri<span class=\"_ _0\"></span>partite fra <span class=\"_ _0\"></span>quote cadenti entro<span class=\"_ _0\"></span>/oltre i cinque a<span class=\"_ _0\"></span>nni.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.23 <span class=\"_ _98\"> </span>&gt; 31.12.23<span class=\"_ _254\"> </span>31.12.23-<span class=\"_ _254\"> </span>31.12.27<span class=\"_ _254\"> </span>&gt; 31.12.27<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>30.000  <span class=\"_ _45\"> </span>5.000  <span class=\"_ _170\"> </span>25.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>5.000 Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>56.643  <span class=\"_ _4e\"> </span>11.805  <span class=\"_ _43\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>39.<span class=\"_ _3\"></span>430  <span class=\"_ _10c\"> </span>5<span class=\"_ _0\"></span>.408 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>2.364  <span class=\"_ _a8\"> </span>940  <span class=\"_ _f8\"> </span>1.423  <span class=\"_ _1b\"> </span>1.423  <span class=\"_ _12f\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>41.574  <span class=\"_ _a3\"> </span>11.740  <span class=\"_ _10c\"> </span>29.834  <span class=\"_ _66\"> </span>12.793  <span class=\"_ _77\"> </span>17.040 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>619  <span class=\"_ _147\"> </span>619  <span class=\"_ _fd\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>3.933  <span class=\"_ _161\"> </span>3.9<span class=\"_ _3\"></span>33  <span class=\"_ _104\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _19c\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>1.051  <span class=\"_ _40\"> </span>1.051  <span class=\"_ _147\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _af\"> </span>1.700  <span class=\"_ _4a\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2022<span class=\"_ _254\"> </span>137.884<span class=\"_ _254\"> </span>36.789  <span class=\"_ _16c\"> </span>101.096  <span class=\"_ _e3\"> </span>73.646  <span class=\"_ _af\"> </span>27.449 Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.24 <span class=\"_ _98\"> </span>&gt; 31.12.24<span class=\"_ _254\"> </span>31.12.24-<span class=\"_ _254\"> </span>31.12.28<span class=\"_ _254\"> </span>&gt; 31.12.28<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>25.000  <span class=\"_ _164\"> </span>5.000  <span class=\"_ _103\"> </span>20.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>- Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>103.617  <span class=\"_ _4b\"> </span>23.948  <span class=\"_ _af\"> </span>79.669  <span class=\"_ _b\"> </span>78.348  <span class=\"_ _10d\"> </span>1.322 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>1.425  <span class=\"_ _139\"> </span>799  <span class=\"_ _a7\"> </span>626  <span class=\"_ _65\"> </span>626  <span class=\"_ _1c\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>60.759  <span class=\"_ _4e\"> </span>12.855  <span class=\"_ _10e\"> </span>47.904  <span class=\"_ _1a4\"> </span>2<span class=\"_ _0\"></span>6.119  <span class=\"_ _104\"> </span>21.785 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>1.232  <span class=\"_ _a5\"> </span>1.057  <span class=\"_ _10a\"> </span>175  <span class=\"_ _168\"> </span>175  <span class=\"_ _9c\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>2.548  <span class=\"_ _a8\"> </span>2.548  <span class=\"_ _77\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _1c5\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>511  <span class=\"_ _46\"> </span>511  <span class=\"_ _b2\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>23.574  <span class=\"_ _153\"> </span>5.85<span class=\"_ _0\"></span>8  <span class=\"_ _189\"> </span>17.7<span class=\"_ _0\"></span>16  <span class=\"_ _185\"> </span>17.716  <span class=\"_ _10a\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2023<span class=\"_ _254\"> </span>218.666<span class=\"_ _254\"> </span>52.576  <span class=\"_ _132\"> </span>166.090  <span class=\"_ _2a\"> </span>142.<span class=\"_ _0\"></span>983  <span class=\"_ _1a6\"> </span>23.107 Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>3<span class=\"_ _0\"></span>1.12.2022<span class=\"_ _254\"> </span>A <span class=\"_ _47\"> </span>Dispo<span class=\"_ _3\"></span>nibilit\u00e0 liquide <span class=\"_ _1c6\"> </span>90.062  <span class=\"_ _94\"> </span>68.830 B <span class=\"_ _47\"> </span>Mezzi equivalenti a disponibilit\u00e0 liquide <span class=\"_ _bb\"> </span>12  <span class=\"_ _95\"> </span>10 C <span class=\"_ _47\"> </span>Altre attivit\u00e0 finanziarie correnti <span class=\"_ _d0\"> </span>750  <span class=\"_ _17\"> </span>1.666 D <span class=\"_ _39\"> </span>Liquidit\u00e0<span class=\"_ _0\"></span> (A + B + C) <span class=\"_ _184\"> </span>90<span class=\"_ _0\"></span>.825  <span class=\"_ _bb\"> </span>7<span class=\"_ _0\"></span>0.506 E <span class=\"_ _47\"> </span>Debito finanziario corrente *  <span class=\"_ _d6\"> </span>(9.974) <span class=\"_ _13\"> </span>(7.303)<span class=\"_ _254\"> </span>F <span class=\"_ _92\"> </span>Parte<span class=\"_ _0\"></span> corrente del<span class=\"_ _3\"></span> debito finan<span class=\"_ _0\"></span>ziario non corrente ** <span class=\"_ _189\"> </span>(42.602)<span class=\"_ _0\"></span> <span class=\"_ _bb\"> </span>(29.486)<span class=\"_ _254\"> </span>G <span class=\"_ _1bc\"> </span>Indebitamento finan<span class=\"_ _0\"></span>ziario corrente (E+F) <span class=\"_ _c4\"> </span>(52.576) <span class=\"_ _9d\"> </span>(36<span class=\"_ _0\"></span>.789)<span class=\"_ _254\"> </span>H <span class=\"_ _172\"> </span>Ind<span class=\"_ _0\"></span>ebitamento finanziario corrente<span class=\"_ _0\"></span> netto (G-D)  <span class=\"_ _53\"> </span>38.2<span class=\"_ _0\"></span>48  <span class=\"_ _1b\"> </span>33.717 I <span class=\"_ _5e\"> </span>Debito finanziario non c<span class=\"_ _0\"></span>orrente *** <span class=\"_ _97\"> </span>(146.090) <span class=\"_ _9e\"> </span>(76.096)<span class=\"_ _254\"> </span>J <span class=\"_ _53\"> </span>Strument<span class=\"_ _3\"></span>i di debito <span class=\"_ _3b\"> </span>(20.000) <span class=\"_ _1d\"> </span>(25.000)<span class=\"_ _254\"> </span>K <span class=\"_ _1c7\"> </span>Debiti commerciali e altri debiti non correnti <span class=\"_ _ea\"> </span>-  <span class=\"_ _89\"> </span>- L <span class=\"_ _152\"> </span>In<span class=\"_ _0\"></span>debitamento finanziario non <span class=\"_ _0\"></span>corrente (I+J+K) <span class=\"_ _98\"> </span>(166.090) <span class=\"_ _a1\"> </span>(<span class=\"_ _0\"></span>101.096)<span class=\"_ _254\"> </span>M<span class=\"_ _254\"> </span>Totale indebitamento finanziari<span class=\"_ _0\"></span>o (H + L) <span class=\"_ _154\"> </span>(127.842) <span class=\"_ _29\"> </span>(67.379)<span class=\"_ _254\"> </span>* Sono inclusi gli stru<span class=\"_ _3\"></span>menti di debito, ma \u00e8<span class=\"_ _3\"></span> esclusa la parte c<span class=\"_ _3\"></span>orrente del debito <span class=\"_ _3\"></span>finanziario non corrente<span class=\"_ _254\"> </span>**Sono inclusi debiti per contratti d<span class=\"_ _0\"></span>i noleggio e <span class=\"_ _0\"></span>affitti IFRS 16 <span class=\"_ _0\"></span>per euro12.855<span class=\"_ _254\"> </span>migliaia al <span class=\"_ _0\"></span>31 dicembre 2023 ed euro<span class=\"_ _0\"></span> 11.740 <span class=\"_ _0\"></span>migliaia al<span class=\"_ _254\"> </span>31 dicembre 2022<span class=\"_ _254\"> </span>*** <span class=\"_ _3c\"></span>Sono <span class=\"_ _3c\"></span>esclusi <span class=\"_ _3f\"></span>gli <span class=\"_ _3c\"></span>strumenti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ebito. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nclusi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>noleggio <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>affitti <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro47.904<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>31<span class=\"_ _254\"> </span>dicembre 2023 e<span class=\"_ _3\"></span>d euro 29.834 migl<span class=\"_ _3\"></span>iaia al 31 dicembre 2022<span class=\"_ _254\"> </span>La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui s<span class=\"_ _0\"></span>otto <span class=\"_ _0\"></span>illustra <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio in <span class=\"_ _0\"></span>funzion<span class=\"_ _0\"></span>e dei<span class=\"_ _0\"></span> flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>generat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>dall\u2019attivit\u00e0<span class=\"_ _0\"></span>  operativa,  di  i<span class=\"_ _0\"></span>nvestimento  e<span class=\"_ _0\"></span>  di  finanziamento<span class=\"_ _0\"></span>  come  dettaglia<span class=\"_ _0\"></span>ti  nel  prosp<span class=\"_ _0\"></span>etto  del  rend<span class=\"_ _0\"></span>iconto<span class=\"_ _254\"> </span>finanziario.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 operativa <span class=\"_ _1d\"> </span>75.169  <span class=\"_ _30\"> </span>54.870 Flussi di cassa generati dall'attivit\u00e0 di investimento <span class=\"_ _1a5\"> </span>(63.102) <span class=\"_ _167\"> </span>(31.073)<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento <span class=\"_ _ed\"> </span>9.166  <span class=\"_ _7b\"> </span>(10.012)<span class=\"_ _254\"> </span>Flusso totale del periodo <span class=\"_ _17c\"> </span>21.233 <span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>13.786 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide all'inizio del periodo <span class=\"_ _35\"> </span>68.830  <span class=\"_ _36\"> </span>55.043 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide alla fine del periodo <span class=\"_ _37\"> </span>90.062  <span class=\"_ _36\"> </span>68.830 In <span class=\"_ _3c\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>variazi<span class=\"_ _0\"></span>one <span class=\"_ _3c\"></span>delle <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>derivanti <span class=\"_ _3f\"></span>dall\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iamento, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>forniscon<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>inf<span class=\"_ _0\"></span>ormazioni<span class=\"_ _254\"> </span>che consentono a<span class=\"_ _0\"></span>gli utilizzator<span class=\"_ _0\"></span>i dei bilanci di valut<span class=\"_ _0\"></span>are le variaz<span class=\"_ _0\"></span>ioni intervenute<span class=\"_ _0\"></span> in confo<span class=\"_ _0\"></span>rmit\u00e0 allo IAS 7. Flussi finanziari<span class=\"_ _254\"> </span>derivanti da attivit\u00e0<span class=\"_ _3\"></span> di<span class=\"_ _254\"> </span>finanziamento - <span class=\"_ _3\"></span>valori<span class=\"_ _254\"> </span>in migliaia di \u20ac<span class=\"_ _254\"> </span>31.12.2022<span class=\"_ _254\"> </span>Nuove<span class=\"_ _254\"> </span>erogaz.ni<span class=\"_ _254\"> </span>Rimborsi/<span class=\"_ _254\"> </span>decrem.ti<span class=\"_ _254\"> </span>Cash<span class=\"_ _254\"> </span>Flow<span class=\"_ _254\"> </span>Derivati<span class=\"_ _254\"> </span>Var.ne<span class=\"_ _254\"> </span>perimetro<span class=\"_ _254\"> </span>Differenze<span class=\"_ _254\"> </span>cambio /<span class=\"_ _254\"> </span>Altro<span class=\"_ _254\"> </span>31.12.2023<span class=\"_ _254\"> </span>Debiti obbligazionari<span class=\"_ _3\"></span> <span class=\"_ _f7\"> </span>3<span class=\"_ _0\"></span>0.000  <span class=\"_ _10c\"> </span>-  <span class=\"_ _c4\"> </span>(5.000) <span class=\"_ _132\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _101\"> </span>-  <span class=\"_ _27\"> </span>-  <span class=\"_ _c3\"> </span>25.000 Debiti banche MT<span class=\"_ _3\"></span> <span class=\"_ _74\"> </span>56.643  <span class=\"_ _189\"> </span>59.238  <span class=\"_ _6d\"> </span>(19.496) <span class=\"_ _14b\"> </span>-  <span class=\"_ _10a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _a4\"> </span>7.233  <span class=\"_ _170\"> </span>  <span class=\"_ _ad\"> </span>103.617 Debiti non corre<span class=\"_ _3\"></span>nti verso<span class=\"_ _254\"> </span>altri finanziatori<span class=\"_ _254\"> </span>2.364  <span class=\"_ _46\"> </span>-  <span class=\"_ _c4\"> </span>(939) <span class=\"_ _104\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.4<span class=\"_ _0\"></span>25 Effetto IFRS 16 <span class=\"_ _1a7\"> </span>4<span class=\"_ _0\"></span>1.574  <span class=\"_ _1c8\"> </span>28.658  <span class=\"_ _16c\"> </span>(16.925) <span class=\"_ _4f\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>7.452  <span class=\"_ _170\"> </span>-  <span class=\"_ _c3\"> </span>60.759 Factor <span class=\"_ _d\"> </span>1.0<span class=\"_ _0\"></span>51 <span class=\"_ _3\"></span> <span class=\"_ _41\"> </span>511  <span class=\"_ _12f\"> </span>(1.051) <span class=\"_ _11b\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>511 Debiti finanziari altri<span class=\"_ _3\"></span> <span class=\"_ _10a\"> </span>-  <span class=\"_ _19e\"> </span>-  <span class=\"_ _c4\"> </span>(7.306) <span class=\"_ _13a\"> </span>-  <span class=\"_ _14c\"> </span>-  <span class=\"_ _a4\"> </span>7.306  <span class=\"_ _51\"> </span>-  <span class=\"_ _c3\"> </span>- Derivati passivi <span class=\"_ _19e\"> </span>619  <span class=\"_ _75\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _70\"> </span>-  <span class=\"_ _f7\"> </span>61<span class=\"_ _0\"></span>3  <span class=\"_ _10c\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.232 Debiti verso banch<span class=\"_ _3\"></span>e a breve<span class=\"_ _254\"> </span>3.933  <span class=\"_ _14f\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>(1.386) <span class=\"_ _f3\"> </span>-  <span class=\"_ _101\"> </span>2<span class=\"_ _3\"></span>  <span class=\"_ _72\"> </span>-  <span class=\"_ _c3\"> </span>2.548 Debiti per saldo pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _254\"> </span>acquisizioni (Non cor<span class=\"_ _3\"></span>renti-<span class=\"_ _254\"> </span>correnti)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _12f\"> </span>-  <span class=\"_ _9c\"> </span>(4.834<span class=\"_ _0\"></span>) <span class=\"_ _a6\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>400  <span class=\"_ _f5\"> </span>26.307  <span class=\"_ _40\"> </span>23.574 Attivit\u00e0 finanziarie corr<span class=\"_ _3\"></span>enti <span class=\"_ _78\"> </span>(1.676) <span class=\"_ _1c8\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>206  <span class=\"_ _13f\"> </span>708  <span class=\"_ _10e\"> </span>-  <span class=\"_ _e1\"> </span>-  <span class=\"_ _c3\"> </span>(762)<span class=\"_ _254\"> </span>Totale <span class=\"_ _6a\"> </span>136.209  <span class=\"_ _16c\"> </span>88.407  <span class=\"_ _142\"> </span>(55.552) <span class=\"_ _5e\"> </span>(1.180)<span class=\"_ _254\"> </span>1.321  <span class=\"_ _153\"> </span>22.392  <span class=\"_ _a3\"> </span>26.307  <span class=\"_ _132\"> </span>21<span class=\"_ _0\"></span>7.90<span class=\"_ _3\"></span>4 NOTA 32. Inform<span class=\"_ _3\"></span>ativa sugli strumenti finanzia<span class=\"_ _3\"></span>ri- informazioni integrative La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>riportata <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ostra <span class=\"_ _0\"></span>una d<span class=\"_ _0\"></span>ettagliata <span class=\"_ _0\"></span>analisi <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>e pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>7, <span class=\"_ _0\"></span>second<span class=\"_ _0\"></span>o le categorie pre<span class=\"_ _0\"></span>viste dall\u2019IF<span class=\"_ _0\"></span>RS 9 per il 2023 e 20<span class=\"_ _0\"></span>22. Valori in migliaia \u20ac Valore Bilancio 31.12.2023<span class=\"_ _254\"> </span>Attivit\u00e0 a costo amm.to<span class=\"_ _254\"> </span>Attivit\u00e0 a fair value a CE** Attivit\u00e0 a fair value a OCI* Passivit\u00e0 a costo amm.to Passivit\u00e0 a fair value a OCI* Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ad\"> </span>  Altre partecipazioni <span class=\"_ _1d0\"> </span>974  <span class=\"_ _70\"> </span>974  <span class=\"_ _10c\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.317  <span class=\"_ _fd\"> </span>3.567  <span class=\"_ _16c\"> </span>-  <span class=\"_ _f1\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>-  <span class=\"_ _13d\"> </span>-  Crediti commerciali <span class=\"_ _1f4\"> </span>143.737  <span class=\"_ _49\"> </span>143.737  <span class=\"_ _17d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _f1\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _13d\"> </span>-  Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>12.435  <span class=\"_ _4d\"> </span>12.435  <span class=\"_ _45\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>582  <span class=\"_ _ab\"> </span>14.571  <span class=\"_ _ca\"> </span>12  <span class=\"_ _ab\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>90.062  <span class=\"_ _1c8\"> </span>90.062  <span class=\"_ _155\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>66.108  <span class=\"_ _132\"> </span>265.3<span class=\"_ _0\"></span>46 12  <span class=\"_ _10a\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _a5\"> </span>- <span class=\"_ _14d\"> </span>- Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _195\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _163\"> </span>  Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _ad\"> </span>  Debiti obbligazionari <span class=\"_ _1ce\"> </span>(20.000) <span class=\"_ _11b\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(20.000) <span class=\"_ _45\"> </span>-  Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span>(79.669) <span class=\"_ _10c\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(79.669) <span class=\"_ _157\"> </span>-  Debiti non correnti vs altri finanziatori (oltre 12M) (626) <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(626) <span class=\"_ _4a\"> </span>-  Debiti non correnti vs altri finanziatori (Oltre 12M) IFRS 16 (47.904) <span class=\"_ _ae\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(47.904) Passivit\u00e0 strumenti derivati di copertura (Non corrente) (175)  <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(175)  Debiti saldo prezzo su acquisizioni (Non corrente) (17.716) <span class=\"_ _4a\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(17.716) <span class=\"_ _6d\"> </span>-<span class=\"_ _0\"></span>  Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  Debiti vs banche a M-L termine (parte corrente) (23.948) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(23.948) <span class=\"_ _16a\"> </span>-  Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(2.548)<span class=\"_ _0\"></span> <span class=\"_ _147\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(2.548) <span class=\"_ _13a\"> </span>-  Debiti non correnti vs altri finanziatori (Corrente) (799) <span class=\"_ _b2\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(799) <span class=\"_ _f7\"> </span>-  Debiti non correnti vs altri finanz.ri (parte corrente) IFRS 16 (12.855) <span class=\"_ _103\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(12.855) <span class=\"_ _14b\"> </span>-  Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve termine (511) <span class=\"_ _9c\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(511) <span class=\"_ _4d\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Corrente) (1.057) <span class=\"_ _46\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(1.057)<span class=\"_ _0\"></span> Debiti per saldo prezzo su acquisizioni (Corrente) (5.858) <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.858) <span class=\"_ _13a\"> </span>-  Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span><span class=\"ff7\">(548) <span class=\"_ _ef\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(548) <span class=\"_ _4a\"> </span></span>-  Debiti commerciali <span class=\"_ _1f8\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _161\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _5e\"> </span></span>-  Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _4d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _161\"> </span></span>-  Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _10d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _4e\"> </span></span>-  Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>413.881) <span class=\"_ _ca\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _f1\"> </span>-  <span class=\"_ _f1\"> </span>(4<span class=\"_ _0\"></span>12.649)<span class=\"_ _254\"> </span>(1.232) * Conto economico complessivo, ** Conto economico Valori in migliaia \u20ac Valore Bilancio 31.12.2022<span class=\"_ _254\"> </span>Attivit\u00e0 a costo amm.to<span class=\"_ _254\"> </span>Attivit\u00e0 a fair value a CE** Attivit\u00e0 a fair value a OCI* Passivit\u00e0 a costo amm.to<span class=\"ff1 fs0 fc0\"> </span>Passivit\u00e0 a fair value a OCI*<span class=\"ff1 fs0 fc0\"> </span>Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  Altre partecipazioni <span class=\"_ _1d0\"> </span>723  <span class=\"_ _70\"> </span>723  <span class=\"_ _10d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.903  <span class=\"_ _c0\"> </span>3.445  <span class=\"_ _a3\"> </span>-  <span class=\"_ _180\"> </span>1.459  <span class=\"_ _16c\"> </span>-  <span class=\"_ _13d\"> </span>-<span class=\"_ _0\"></span>  Crediti commerciali <span class=\"_ _1f4\"> </span>119.107  <span class=\"_ _4a\"> </span>1<span class=\"_ _3\"></span>19.107  <span class=\"_ _47\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>16.929  <span class=\"_ _ab\"> </span>16.929  <span class=\"_ _5d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _e5\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>156  <span class=\"_ _12f\"> </span>14.146  <span class=\"_ _142\"> </span>10  <span class=\"_ _4d\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>68.830  <span class=\"_ _4a\"> </span>68.8<span class=\"_ _0\"></span>30  <span class=\"_ _92\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>24.647  <span class=\"_ _aa\"> </span>223.178 10  <span class=\"_ _147\"> </span>1.459  <span class=\"_ _164\"> </span>- <span class=\"_ _ec\"> </span>- Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _c4\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _19e\"> </span>  Debiti obbligazionari <span class=\"_ _1ce\"> </span>(25.000) <span class=\"_ _10e\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(25.000) <span class=\"_ _164\"> </span>-  Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span>(44.838) <span class=\"_ _43\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(44.838)<span class=\"_ _0\"></span> <span class=\"_ _16a\"> </span>-  Debiti non correnti vs altri finanziatori (oltre 12M) (1.424) <span class=\"_ _4d\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.424) <span class=\"_ _a5\"> </span>-<span class=\"_ _254\"> </span>Debiti non correnti vs altri finanziatori (Oltre 12M) IFRS 16 (29.834) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(29.834) <span class=\"_ _ca\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Non corrente) -  <span class=\"_ _c8\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>-  <span class=\"_ _c3\"> </span>-  Debiti saldo prezzo su acquisizioni (Non corrente) - <span class=\"_ _18\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>- <span class=\"_ _12d\"> </span>-  Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  Debiti vs banche a M-L termine (parte corrente) (11.805) <span class=\"_ _170\"> </span>-  <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.805) <span class=\"_ _a3\"> </span>-  Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(3.933)<span class=\"_ _0\"></span> <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(3.933) <span class=\"_ _13a\"> </span>-<span class=\"_ _0\"></span>  Debiti non correnti vs altri finanziatori (Corrente) (940) <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(940) <span class=\"_ _4a\"> </span>-  Debiti non correnti vs altri finanz.ri (parte corrente) IFRS 16 (11.740) <span class=\"_ _189\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.740)<span class=\"_ _0\"></span> <span class=\"_ _13f\"> </span>-  Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve termine (1.051) <span class=\"_ _12f\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.051) <span class=\"_ _40\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Corrente) (619) <span class=\"_ _113\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _c3\"> </span>(619) Debiti per saldo prezzo su acquisizioni (Corrente) (1.700) <span class=\"_ _ab\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.700) <span class=\"_ _af\"> </span>-  Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _113\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _14c\"> </span></span>-  Debiti commerciali <span class=\"_ _1f8\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _53\"> </span></span>-  Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _ee\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _ae\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _157\"> </span></span>-  Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>301.825) <span class=\"_ _142\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(301.206)<span class=\"_ _254\"> </span>(619) * Conto economico complessivo, ** Conto economico Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>tra <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>solo <span class=\"_ _3c\"></span>quelle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cAltre <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>\u201cAlt<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>crediti <span class=\"_ _3c\"></span>ed<span class=\"_ _0\"></span> altre <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>prendono <span class=\"_ _0\"></span>tito<span class=\"_ _0\"></span>li, o<span class=\"_ _0\"></span>vvero <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>vengono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n impatto <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>onto <span class=\"_ _0\"></span>economico<span class=\"_ _0\"></span> ed<span class=\"_ _0\"></span> includ<span class=\"_ _0\"></span>ono, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>dei d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>a con <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>patto <span class=\"_ _0\"></span>a conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plessivo. I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerciali <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> gli <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>i cr<span class=\"_ _0\"></span>editi <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>valutati<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>nom<span class=\"_ _0\"></span>inale c<span class=\"_ _0\"></span>he considerata la rapidit\u00e0 di incasso, coincide con il <span class=\"_ _3\"></span>valore determinato dall\u2019a<span class=\"_ _0\"></span>pplicazione del costo ammortizzato, in <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>l\u2019IFRS <span class=\"_ _5a\"> </span>9. <span class=\"_ _5a\"> </span>Tra <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"> </span>pa<span class=\"_ _0\"></span>ssivit\u00e0 <span class=\"_ _5a\"> </span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>deriva<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>negoziaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>rientrano <span class=\"_ _5a\"> </span>nella <span class=\"_ _5a\"> </span>categor<span class=\"_ _0\"></span>ia \u201cPassivit\u00e0 <span class=\"_ _54\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>alue</span>\u201d,<span class=\"_ _254\"> </span> <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>entre <span class=\"_ _54\"></span>i <span class=\"_ _54\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _54\"></span>vengono <span class=\"_ _54\"></span>registr<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>value</span>, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>relativa<span class=\"_ _0\"></span> variazione <span class=\"_ _55\"> </span>v<span class=\"_ _0\"></span>iene <span class=\"_ _55\"> </span>contabili<span class=\"_ _0\"></span>zzata <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>una <span class=\"_ _55\"> </span>riser<span class=\"_ _0\"></span>va <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _56\"> </span>netto, <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>costitui<span class=\"_ _0\"></span>sce <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>conto <span class=\"_ _55\"> </span>econom<span class=\"_ _0\"></span>ico complessivo. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>segnala<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>o, c<span class=\"_ _0\"></span>he il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> deri<span class=\"_ _0\"></span>vati relati<span class=\"_ _0\"></span>vi alla copertura<span class=\"_ _0\"></span> dei tassi di i<span class=\"_ _0\"></span>nteresse, bun<span class=\"_ _0\"></span>ker ed ai tassi d<span class=\"_ _0\"></span>i cambio, come gi<span class=\"_ _0\"></span>\u00e0 segnalato alle<span class=\"_ _0\"></span> Note 5 e 14. Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>isulta, <span class=\"_ _0\"></span>infatti<span class=\"_ _0\"></span>, i<span class=\"_ _0\"></span>n ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>opertura<span class=\"_ _0\"></span> (swa<span class=\"_ _0\"></span>p) s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>bunker <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la societ\u00e0 armatric<span class=\"_ _0\"></span>e ha attivato allo<span class=\"_ _0\"></span> scopo di ridurre e contro<span class=\"_ _0\"></span>llare i rischi connessi alle va<span class=\"_ _0\"></span>riazioni del prezzo della<span class=\"_ _0\"></span> materia <span class=\"_ _3\"></span>prima, <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _4\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>negativo per <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>10<span class=\"_ _0\"></span>9 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>enti con contro<span class=\"_ _0\"></span>partita la riserva <span class=\"_ _0\"></span>di patrimonio netto<span class=\"_ _0\"></span> apposit<span class=\"_ _0\"></span>amente designata<span class=\"_ _0\"></span>. Alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>uno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cop<span class=\"_ _0\"></span>ertura <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>ssi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nteresse, <span class=\"_ _3f\"></span>legato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al finanziamento<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>milioni, <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _4\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _4\"></span><span class=\"ff1\">\u00e8 <span class=\"_ _4\"></span>negati<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>117 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>(e<span class=\"_ _0\"></span>uro <span class=\"_ _4\"></span>58 <span class=\"_ _4\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _4\"></span>positivo </span></span>e <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _54\"></span>1<span class=\"_ _0\"></span>75 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>negati<span class=\"_ _0\"></span>vo), <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>ilevato <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>voci <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finanziarie <span class=\"_ _5b\"> </span>non <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _5a\"> </span>con<span class=\"_ _0\"></span> contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.  Ancora <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>strum<span class=\"_ _0\"></span>ento<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> inter<span class=\"_ _0\"></span>esse, <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> euro<span class=\"_ _0\"></span> 5,5<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>milioni, il <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _54\"></span></span>positivo <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>241 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>rilevato <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _54\"></span>voce <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>correnti <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>n contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.<span class=\"_ _254\"> </span>Infine, un <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rzo <span class=\"_ _3\"></span>strumento di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _3\"></span>sui tassi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse sul <span class=\"_ _3\"></span>finanziamento di <span class=\"_ _3\"></span>euro 15.000 <span class=\"_ _3\"></span>migliaia, in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo a Frutt<span class=\"_ _0\"></span>ital S.r.l. <span class=\"_ _0\"></span>il cui<span class=\"_ _0\"></span> mar<span class=\"_ _0\"></span>k to <span class=\"_ _0\"></span>market alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>positivo <span class=\"_ _0\"></span>e pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>euro 451 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia, iscritto nella voce attivi<span class=\"_ _0\"></span>t\u00e0 finanziari<span class=\"_ _0\"></span>e non correnti c<span class=\"_ _0\"></span>on contropartita<span class=\"_ _0\"></span> la riserva di <span class=\"_ _0\"></span>patrimonio netto<span class=\"_ _0\"></span>.  Vi <span class=\"_ _0\"></span>\u00e8, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>copertura <span class=\"_ _3c\"></span>su <span class=\"_ _0\"></span>acquisti <span class=\"_ _0\"></span>usd <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>mark <span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>market <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>950 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia, iscritto nella voce<span class=\"_ _0\"></span> Passivit\u00e0 fi<span class=\"_ _0\"></span>nanziarie corr<span class=\"_ _0\"></span>enti con contropa<span class=\"_ _0\"></span>rtita riserva di <span class=\"_ _0\"></span>patrimo<span class=\"_ _0\"></span>nio netto<span class=\"_ _254\"> </span>.<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>fat<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>tali <span class=\"_ _54\"></span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>soddisfino <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>dis<span class=\"_ _0\"></span>posizioni <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>IFRS, <span class=\"_ _54\"></span>compreso <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>livel<span class=\"_ _0\"></span>lo <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>gerarchia <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span><span class=\"ff7\">fair<span class=\"_ _254\"> </span></span><span class=\"ff7\"><span class=\"_ _0\"></span> </span>value<span class=\"ff1\"> in cui ricla<span class=\"_ _0\"></span>ssificare la re<span class=\"_ _0\"></span>lativa valutazion<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>Nella valutazione<span class=\"_ _0\"></span> del f<span class=\"_ _3\"></span>air<span class=\"_ _0\"></span> value di un\u2019attivit\u00e0 o una passivit\u00e0,<span class=\"_ _0\"></span> il Gruppo si avvale per quanto<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>ossib<span class=\"_ _0\"></span>ile di <span class=\"_ _3\"></span>dati d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> mercato <span class=\"_ _3f\"></span>os<span class=\"_ _0\"></span>servabili. <span class=\"_ _54\"></span>I <span class=\"_ _3f\"></span>fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>istinti <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>vari <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>ivelli <span class=\"_ _3f\"></span>gerarc<span class=\"_ _0\"></span>hici <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>dati <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>input <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3f\"></span>n<span class=\"_ _0\"></span>elle<span class=\"_ _254\"> </span> tecniche di valut<span class=\"_ _0\"></span>azione, co<span class=\"_ _0\"></span>me illustrato di se<span class=\"_ _0\"></span>guito.<span class=\"_ _254\"> </span> <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le t<span class=\"_ _0\"></span>ecniche <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione uti<span class=\"_ _0\"></span>lizzano <span class=\"_ _0\"></span>prezz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quotati <span class=\"_ _0\"></span>(non <span class=\"_ _0\"></span>rettifica<span class=\"_ _0\"></span>ti) s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>attivo<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>er<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>le attivit\u00e0 o le <span class=\"_ _0\"></span>passivit\u00e0 iden<span class=\"_ _0\"></span>tiche soggette a<span class=\"_ _0\"></span>lla valutazio<span class=\"_ _0\"></span>ne;  <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello <span class=\"_ _3d\"> </span>2: <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>tecniche <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>valutazione <span class=\"_ _55\"> </span>considerano <span class=\"_ _55\"> </span>input <span class=\"_ _55\"> </span>divers<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>dal<span class=\"_ _0\"></span>le <span class=\"_ _55\"> </span>q<span class=\"_ _3\"></span>uotazi<span class=\"_ _0\"></span>oni <span class=\"_ _55\"> </span>precedenti, <span class=\"_ _55\"> </span>ma<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>comunque oss<span class=\"_ _0\"></span>ervabili diretta<span class=\"_ _0\"></span>mente (prezzi) o i<span class=\"_ _0\"></span>ndiretta<span class=\"_ _0\"></span>mente (derivati dai<span class=\"_ _0\"></span> prezzi) s<span class=\"_ _0\"></span>ul mercato;  <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _0\"></span>e usate utilizzan<span class=\"_ _0\"></span>o input che non <span class=\"_ _0\"></span>si basano su <span class=\"_ _0\"></span>dati di mercato o<span class=\"_ _0\"></span>sservabili. </span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>Se i dati di <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>put utilizzati per v<span class=\"_ _3\"></span>alutar<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>il fair value <span class=\"_ _3\"></span>di un\u2019attivit\u00e0<span class=\"_ _0\"></span> o <span class=\"_ _3\"></span>una passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _254\"> </span> gerarchia <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fair <span class=\"_ _3c\"></span>value<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>intera <span class=\"_ _3c\"></span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>ins<span class=\"_ _0\"></span>erita <span class=\"_ _3c\"></span>nello <span class=\"_ _3c\"></span>stesso <span class=\"_ _3f\"></span>livello <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>gerarchia <span class=\"_ _3c\"></span>dell\u2019in<span class=\"_ _0\"></span>put <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>livello <span class=\"_ _3c\"></span>pi\u00f9<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> basso che \u00e8 significativo per l\u2019intera valutazione. Il Gruppo <span class=\"_ _3\"></span>rileva i trasferimenti tr<span class=\"_ _0\"></span>a i <span class=\"_ _3\"></span>vari livelli della gerarchia<span class=\"_ _254\"> </span> del fair value alla<span class=\"_ _0\"></span> fine dell\u2019eser<span class=\"_ _0\"></span>cizio nel quale <span class=\"_ _0\"></span>il trasferimento<span class=\"_ _0\"></span> ha avuto luo<span class=\"_ _0\"></span>go.<span class=\"_ _254\"> </span>Strumenti f<span class=\"_ _0\"></span>inanziari<span class=\"_ _254\"> </span> I <span class=\"_ _3\"></span>derivati<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>valutati utilizzan<span class=\"_ _0\"></span>do tecniche <span class=\"_ _3\"></span>che si <span class=\"_ _3\"></span>basano sui dati <span class=\"_ _3\"></span>di mercato, sono <span class=\"ff7\">swap <span class=\"_ _3\"></span>sul bunker<span class=\"ff1\"> e <span class=\"_ _3\"></span>cambi ed <span class=\"_ _3\"></span><span class=\"ff7\">IRS<span class=\"_ _254\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff7\"> </span></span></span>sui <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>assi <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>interesse<span class=\"ff1\"> <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>hanno finalit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _3\"></span>equo <span class=\"_ _3\"></span>degli <span class=\"_ _4\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _3\"></span>sottostanti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>flussi<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>di cassa. <span class=\"_ _0\"></span>Le tecniche di <span class=\"_ _0\"></span>valutaz<span class=\"_ _0\"></span>ione applicate c<span class=\"_ _0\"></span>on maggior fre<span class=\"_ _0\"></span>quenza includ<span class=\"_ _0\"></span>ono i m<span class=\"_ _0\"></span>odelli di \u2019forward<span class=\"_ _0\"></span> pricing\u2018 e<span class=\"_ _254\"> </span> \u2019<span class=\"ff7\">swap</span>\u2019, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzano <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alcoli <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>re a<span class=\"_ _0\"></span>ttuale. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>seguente <span class=\"_ _3c\"></span>analizza <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati<span class=\"_ _254\"> </span> al <span class=\"ff7\">fair valu<span class=\"_ _0\"></span>e</span> in base a tre d<span class=\"_ _0\"></span>ifferenti livelli<span class=\"_ _0\"></span> di valutazione.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Valori in migliaia \u20ac <span class=\"_ _184\"> </span>31.12.2023 <span class=\"_ _1f\"> </span>31.12.2022<span class=\"_ _254\"> </span> Attivit\u00e0 finanziarie <span class=\"_ _1f4\"> </span>Livello 1<span class=\"_ _254\"> </span>Livello 2<span class=\"_ _254\"> </span>Livello 3<span class=\"_ _254\"> </span>Livello 1<span class=\"_ _254\"> </span>Livello 2<span class=\"_ _254\"> </span>Livello 3<span class=\"_ _254\"> </span>Attivit\u00e0 finanziarie correnti <span class=\"_ _13\"> </span>12  <span class=\"_ _101\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>10  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1c4\"> </span>-  Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>750  <span class=\"_ _10a\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>1.459  <span class=\"_ _11b\"> </span>-  Passivit\u00e0 finanziarie <span class=\"_ _1c3\"> </span><span class=\"ff1\">  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span> </span><span class=\"ff1\"> </span>Derivati di negoziazione <span class=\"_ _8a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>(1.232) <span class=\"_ _a3\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>(619) <span class=\"_ _10d\"> </span>-  Il livello 1 di va<span class=\"_ _0\"></span>lutazione \u00e8 s<span class=\"_ _0\"></span>tato utilizza<span class=\"_ _0\"></span>to per i titoli ave<span class=\"_ _0\"></span>nti valore non sign<span class=\"_ _0\"></span>ificativo. <span class=\"_ _0\"></span> Il <span class=\"_ _3c\"></span>li<span class=\"_ _0\"></span>vello <span class=\"_ _3f\"></span>2 <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lutazione, <span class=\"_ _3f\"></span>uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>str<span class=\"_ _0\"></span>umenti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>mis<span class=\"_ _0\"></span>urati <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _3f\"></span>si <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>asa <span class=\"_ _3f\"></span>su <span class=\"_ _3f\"></span>param<span class=\"_ _0\"></span>etri,<span class=\"_ _254\"> </span> come <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>unker, <span class=\"_ _4\"></span>cambi <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>tas<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>interesse, <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>sono q<span class=\"_ _3\"></span>uota<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>me<span class=\"_ _0\"></span>rcati <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivi <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>sservab<span class=\"_ _0\"></span>ili <span class=\"_ _4\"></span>su <span class=\"_ _3\"></span>curve <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>tassi <span class=\"_ _4\"></span>uff<span class=\"_ _0\"></span>iciali.<span class=\"_ _254\"> </span>  L\u2019attivit\u00e0 <span class=\"_ _3c\"></span>finanziaria <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>livello <span class=\"_ _0\"></span>2 <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>relativa <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>positivo <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>derivat<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> sugli <span class=\"_ _0\"></span>interess<span class=\"_ _0\"></span>i mentre<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>con il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>2 a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023<span class=\"_ _0\"></span> \u00e8<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>lativa <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>negat<span class=\"_ _0\"></span>ivi<span class=\"_ _254\"> </span> del derivato sui c<span class=\"_ _0\"></span>ambi, bun<span class=\"_ _0\"></span>ker e parte interess<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span> Strumenti non<span class=\"_ _0\"></span> finanziar<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>sussistono <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>non <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>inanziari v<span class=\"_ _3\"></span>alutati <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _4\"></span>dicembre <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>rappresentati <span class=\"_ _3\"></span>dalle<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span>attivit\u00e0 biologic<span class=\"_ _0\"></span>he della socie<span class=\"_ _0\"></span>t\u00e0 produttrice m<span class=\"_ _0\"></span>essicana.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-765": {
   "value": "NOTA 5. Attivit<span class=\"_ _3\"></span>\u00e0 finanziarie non correnti  Valori in migl<span class=\"_ _0\"></span>iaia \u20ac <span class=\"_ _1ac\"> </span>31.12.2023<span class=\"_ _0\"></span> <span class=\"_ _5d\"> </span>31.12.20<span class=\"_ _0\"></span>22 <span class=\"_ _4b\"> </span>Variazion<span class=\"_ _0\"></span>e Altre parteci<span class=\"_ _0\"></span>pazioni 974 <span class=\"fs0\"> <span class=\"_ _150\"> </span></span>723 <span class=\"fs0\"> <span class=\"_ _c9\"> </span></span>251 <span class=\"fs0\"> </span>Altre attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie no<span class=\"_ _0\"></span>n correnti 4.317 <span class=\"fs0\"> <span class=\"_ _a0\"> </span></span>4.903 <span class=\"fs0\"> <span class=\"_ _16\"> </span></span>(586)<span class=\"fs0\"> </span>Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie non <span class=\"_ _0\"></span>correnti 5.291 <span class=\"fs0\"> <span class=\"_ _ad\"> </span></span>5.626 <span class=\"fs0\"> <span class=\"_ _14d\"> </span></span>(335)<span class=\"fs0\"> </span>Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre <span class=\"_ _54\"></span>2023, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>posta<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>espone <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>altre<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>partecip<span class=\"_ _0\"></span>azioni <span class=\"_ _3f\"></span>minori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>ap<span class=\"_ _0\"></span>prossima <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>fair<span class=\"_ _0\"></span> value, <span class=\"_ _5a\"> </span>i <span class=\"_ _5b\"> </span>depositi <span class=\"_ _5b\"> </span>cauziona<span class=\"_ _0\"></span>li <span class=\"_ _5b\"> </span>nonch\u00e9 <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _5a\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>divers<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>medio <span class=\"_ _5b\"> </span>termine <span class=\"_ _5b\"> </span>nei <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>onfronti <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>terzi <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>societ\u00e0 collegate. L\u2019incr<span class=\"_ _0\"></span>emento della vo<span class=\"_ _0\"></span>ce \u201cAltre partecipazion<span class=\"_ _0\"></span>i\u201d \u00e8 interamen<span class=\"_ _0\"></span>te dovuto all\u2019<span class=\"_ _0\"></span>effetto delta perimetro<span class=\"_ _0\"></span> della<span class=\"_ _254\"> </span>neoacquisita<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _3\"></span>francese Blampin G<span class=\"_ _3\"></span>roupe, mentre si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>\u201cAltre attivit\u00e0 finanziarie <span class=\"_ _3\"></span>non correnti\u201d un <span class=\"_ _0\"></span>decremento <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>586 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia l<span class=\"_ _0\"></span>egato <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>correnti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>euro 572 migliaia<span class=\"_ _0\"></span> e da una<span class=\"_ _0\"></span> riduzione d<span class=\"_ _0\"></span>i euro 708 <span class=\"_ _0\"></span>migliaia d<span class=\"_ _0\"></span>ei mark-to-ma<span class=\"_ _0\"></span>rket degl<span class=\"_ _0\"></span>i strumenti<span class=\"_ _0\"></span> derivati di cop<span class=\"_ _0\"></span>ertura sui tassi di interesse, parzialmente compensata<span class=\"_ _0\"></span> per euro 393 migliaia dall\u2019effetto<span class=\"_ _0\"></span> perimetro (euro 530 migliaia al 01 genna<span class=\"_ _0\"></span>io 2023) e da un<span class=\"_ _0\"></span> incremento di de<span class=\"_ _0\"></span>positi cauz<span class=\"_ _0\"></span>ionali.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-742": {
   "value": "NOTA 5. Attivit<span class=\"_ _3\"></span>\u00e0 finanziarie non correnti  Valori in migl<span class=\"_ _0\"></span>iaia \u20ac <span class=\"_ _1ac\"> </span>31.12.2023<span class=\"_ _0\"></span> <span class=\"_ _5d\"> </span>31.12.20<span class=\"_ _0\"></span>22 <span class=\"_ _4b\"> </span>Variazion<span class=\"_ _0\"></span>e Altre parteci<span class=\"_ _0\"></span>pazioni 974 <span class=\"fs0\"> <span class=\"_ _150\"> </span></span>723 <span class=\"fs0\"> <span class=\"_ _c9\"> </span></span>251 <span class=\"fs0\"> </span>Altre attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie no<span class=\"_ _0\"></span>n correnti 4.317 <span class=\"fs0\"> <span class=\"_ _a0\"> </span></span>4.903 <span class=\"fs0\"> <span class=\"_ _16\"> </span></span>(586)<span class=\"fs0\"> </span>Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie non <span class=\"_ _0\"></span>correnti 5.291 <span class=\"fs0\"> <span class=\"_ _ad\"> </span></span>5.626 <span class=\"fs0\"> <span class=\"_ _14d\"> </span></span>(335)<span class=\"fs0\"> </span>Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre <span class=\"_ _54\"></span>2023, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>posta<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>espone <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>altre<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>partecip<span class=\"_ _0\"></span>azioni <span class=\"_ _3f\"></span>minori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>ap<span class=\"_ _0\"></span>prossima <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>fair<span class=\"_ _0\"></span> value, <span class=\"_ _5a\"> </span>i <span class=\"_ _5b\"> </span>depositi <span class=\"_ _5b\"> </span>cauziona<span class=\"_ _0\"></span>li <span class=\"_ _5b\"> </span>nonch\u00e9 <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _5a\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>divers<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>medio <span class=\"_ _5b\"> </span>termine <span class=\"_ _5b\"> </span>nei <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>onfronti <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>terzi <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>societ\u00e0 collegate. L\u2019incr<span class=\"_ _0\"></span>emento della vo<span class=\"_ _0\"></span>ce \u201cAltre partecipazion<span class=\"_ _0\"></span>i\u201d \u00e8 interamen<span class=\"_ _0\"></span>te dovuto all\u2019<span class=\"_ _0\"></span>effetto delta perimetro<span class=\"_ _0\"></span> della<span class=\"_ _254\"> </span>neoacquisita<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _3\"></span>francese Blampin G<span class=\"_ _3\"></span>roupe, mentre si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>\u201cAltre attivit\u00e0 finanziarie <span class=\"_ _3\"></span>non correnti\u201d un <span class=\"_ _0\"></span>decremento <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>586 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia l<span class=\"_ _0\"></span>egato <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>correnti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>euro 572 migliaia<span class=\"_ _0\"></span> e da una<span class=\"_ _0\"></span> riduzione d<span class=\"_ _0\"></span>i euro 708 <span class=\"_ _0\"></span>migliaia d<span class=\"_ _0\"></span>ei mark-to-ma<span class=\"_ _0\"></span>rket degl<span class=\"_ _0\"></span>i strumenti<span class=\"_ _0\"></span> derivati di cop<span class=\"_ _0\"></span>ertura sui tassi di interesse, parzialmente compensata<span class=\"_ _0\"></span> per euro 393 migliaia dall\u2019effetto<span class=\"_ _0\"></span> perimetro (euro 530 migliaia al 01 genna<span class=\"_ _0\"></span>io 2023) e da un<span class=\"_ _0\"></span> incremento di de<span class=\"_ _0\"></span>positi cauz<span class=\"_ _0\"></span>ionali.<span class=\"_ _254\"> </span>NOTA 9. Attivit<span class=\"_ _3\"></span>\u00e0 fiscali<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Per imposte sul valore aggiunto <span class=\"_ _15a\"> </span>9.<span class=\"_ _3\"></span>693  <span class=\"_ _a2\"> </span>12.569 <span class=\"_ _0\"></span> <span class=\"_ _110\"> </span>(2.876)<span class=\"_ _254\"> </span>Per imposte sul reddito <span class=\"_ _87\"> </span>2.742  <span class=\"_ _1a3\"> </span>4.360  <span class=\"_ _c7\"> </span>(1.618)<span class=\"_ _254\"> </span>Attivit\u00e0 fiscali <span class=\"_ _1b8\"> </span>12.435  <span class=\"_ _70\"> </span>16.9<span class=\"_ _0\"></span>29 <span class=\"_ _3\"></span> <span class=\"_ _e4\"> </span>(4.494)<span class=\"_ _254\"> </span>Al 31 dicembre 20<span class=\"_ _0\"></span>23 le atti<span class=\"_ _0\"></span>vit\u00e0 fiscali hanno com<span class=\"_ _0\"></span>plessi<span class=\"_ _0\"></span>vamente segnato un decr<span class=\"_ _0\"></span>emento di euro<span class=\"_ _0\"></span> 4.494 migli<span class=\"_ _0\"></span>aia<span class=\"_ _254\"> </span>legato <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>diverso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>redito <span class=\"_ _3c\"></span>IVA <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3c\"></span>2.876 <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>nore <span class=\"_ _3c\"></span>credito <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _3c\"></span>sul <span class=\"_ _3c\"></span>reddito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>euro<span class=\"_ _254\"> </span>1.618 migliaia.<span class=\"_ _0\"></span> NOTA 10. Altri crediti ed altre <span class=\"_ _4\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 correnti<span class=\"_ _3\"></span> Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Acconti a fornitori <span class=\"_ _18f\"> </span>5.180  <span class=\"_ _19c\"> </span>5<span class=\"_ _0\"></span>.635  <span class=\"_ _19c\"> </span>(455)<span class=\"_ _254\"> </span>Altri crediti <span class=\"_ _1b9\"> </span>5.805  <span class=\"_ _a2\"> </span>5.085  <span class=\"_ _a2\"> </span>720 Ratei e risconti attivi <span class=\"_ _1ba\"> </span>3.586  <span class=\"_ _a2\"> </span>3.219  <span class=\"_ _a0\"> </span>367 Attivit\u00e0 finanziarie correnti <span class=\"_ _2d\"> </span>12  <span class=\"_ _108\"> </span>217  <span class=\"_ _1a9\"> </span>(206)<span class=\"_ _254\"> </span>Altri crediti ed altre attivit\u00e0 cor<span class=\"_ _0\"></span>renti <span class=\"_ _13\"> </span>14.<span class=\"_ _0\"></span>582  <span class=\"_ _e4\"> </span>14.156  <span class=\"_ _e1\"> </span>426 Al 31 <span class=\"_ _3\"></span>dicembre 2023 <span class=\"_ _3\"></span>la posta reg<span class=\"_ _3\"></span>istra nel <span class=\"_ _3\"></span>complesso un incremento di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 426 <span class=\"_ _3\"></span>migliaia dovuto all\u2019incremento<span class=\"_ _254\"> </span>degli <span class=\"_ _5b\"> </span>\u201cAltr<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>Crediti\u201d <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>euro <span class=\"_ _5b\"> </span>7<span class=\"_ _0\"></span>20 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _5b\"> </span>r<span class=\"_ _0\"></span>iconducibile <span class=\"_ _50\"> </span>all\u2019eff<span class=\"_ _0\"></span>etto <span class=\"_ _5b\"> </span>perimetro  delle <span class=\"_ _5b\"> </span>societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _254\"> </span>francesi <span class=\"_ _0\"></span>neoacquisite<span class=\"_ _0\"></span>. A tal<span class=\"_ _0\"></span>e var<span class=\"_ _0\"></span>iazione <span class=\"_ _0\"></span>si ag<span class=\"_ _0\"></span>giunge l\u2019i<span class=\"_ _0\"></span>ncremento <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>voce Rate<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>risconti<span class=\"_ _0\"></span> attivi <span class=\"_ _0\"></span>per euro<span class=\"_ _0\"></span> 367<span class=\"_ _254\"> </span>migliaia, <span class=\"_ _0\"></span>parzialmente co<span class=\"_ _0\"></span>mpensata dal<span class=\"_ _0\"></span> decrem<span class=\"_ _0\"></span>ento della voce<span class=\"_ _0\"></span> Acconti a for<span class=\"_ _0\"></span>nitori <span class=\"_ _0\"></span>per euro<span class=\"_ _0\"></span> 455 migliaia<span class=\"_ _0\"></span> e delle<span class=\"_ _254\"> </span>Attivit\u00e0 <span class=\"_ _54\"> </span>fi<span class=\"_ _0\"></span>nanziarie <span class=\"_ _5a\"> </span>correnti <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>206 <span class=\"_ _5a\"> </span>miglia<span class=\"_ _0\"></span>ia. <span class=\"_ _54\"></span>Quest\u2019ul<span class=\"_ _0\"></span>tima <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>do<span class=\"_ _0\"></span>vuta <span class=\"_ _5a\"> </span>all\u2019incasso <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>credito<span class=\"_ _254\"> </span>finanziario le<span class=\"_ _0\"></span>gato allo strum<span class=\"_ _0\"></span>ento finanziar<span class=\"_ _0\"></span>io derivato <span class=\"_ _0\"></span>sul bunker<span class=\"_ _254\"> </span>. Come gi\u00e0 segnalato nelle precedenti relaz<span class=\"_ _0\"></span>ioni a p<span class=\"_ _3\"></span>artire dal bilanci<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2017, il saldo della posta \u201cAltri crediti\u201d non<span class=\"_ _254\"> </span>\u00e8 <span class=\"_ _3c\"></span>influenzato <span class=\"_ _3c\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>presenz<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>credito <span class=\"_ _3c\"></span>verso <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>parte <span class=\"_ _3c\"></span>corre<span class=\"_ _0\"></span>lata <span class=\"_ _3c\"></span>Argentina <span class=\"_ _3c\"></span>S.r.l.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>8.000<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3c\"></span>in<span class=\"_ _254\"> </span>quanto integralme<span class=\"_ _0\"></span>nte svalu<span class=\"_ _0\"></span>tato (Nota 3<span class=\"_ _0\"></span>4).<span class=\"_ _254\"> </span>La posta \u201cRatei e risconti attivi\u201d si riferisce ai normali a<span class=\"_ _0\"></span>ppostamenti per la rilevazio<span class=\"_ _0\"></span>ne e <span class=\"_ _3\"></span>corretta allo<span class=\"_ _0\"></span>cazione di<span class=\"_ _254\"> </span>costi di comp<span class=\"_ _0\"></span>etenza dell\u2019eserc<span class=\"_ _0\"></span>izio successivo, ti<span class=\"_ _0\"></span>picamente spese ass<span class=\"_ _0\"></span>icurative, lo<span class=\"_ _0\"></span>cazioni, interess<span class=\"_ _0\"></span>i. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-714": {
   "value": "NOTA 5. Attivit<span class=\"_ _3\"></span>\u00e0 finanziarie non correnti  Valori in migl<span class=\"_ _0\"></span>iaia \u20ac <span class=\"_ _1ac\"> </span>31.12.2023<span class=\"_ _0\"></span> <span class=\"_ _5d\"> </span>31.12.20<span class=\"_ _0\"></span>22 <span class=\"_ _4b\"> </span>Variazion<span class=\"_ _0\"></span>e Altre parteci<span class=\"_ _0\"></span>pazioni 974 <span class=\"fs0\"> <span class=\"_ _150\"> </span></span>723 <span class=\"fs0\"> <span class=\"_ _c9\"> </span></span>251 <span class=\"fs0\"> </span>Altre attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie no<span class=\"_ _0\"></span>n correnti 4.317 <span class=\"fs0\"> <span class=\"_ _a0\"> </span></span>4.903 <span class=\"fs0\"> <span class=\"_ _16\"> </span></span>(586)<span class=\"fs0\"> </span>Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie non <span class=\"_ _0\"></span>correnti 5.291 <span class=\"fs0\"> <span class=\"_ _ad\"> </span></span>5.626 <span class=\"fs0\"> <span class=\"_ _14d\"> </span></span>(335)<span class=\"fs0\"> </span>Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre <span class=\"_ _54\"></span>2023, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>posta<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>espone <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>altre<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>partecip<span class=\"_ _0\"></span>azioni <span class=\"_ _3f\"></span>minori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3f\"></span>che <span class=\"_ _3f\"></span>ap<span class=\"_ _0\"></span>prossima <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>fair<span class=\"_ _0\"></span> value, <span class=\"_ _5a\"> </span>i <span class=\"_ _5b\"> </span>depositi <span class=\"_ _5b\"> </span>cauziona<span class=\"_ _0\"></span>li <span class=\"_ _5b\"> </span>nonch\u00e9 <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _5a\"> </span>altr<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>divers<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>medio <span class=\"_ _5b\"> </span>termine <span class=\"_ _5b\"> </span>nei <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>onfronti <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>terzi <span class=\"_ _5a\"> </span>e <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>societ\u00e0 collegate. L\u2019incr<span class=\"_ _0\"></span>emento della vo<span class=\"_ _0\"></span>ce \u201cAltre partecipazion<span class=\"_ _0\"></span>i\u201d \u00e8 interamen<span class=\"_ _0\"></span>te dovuto all\u2019<span class=\"_ _0\"></span>effetto delta perimetro<span class=\"_ _0\"></span> della<span class=\"_ _254\"> </span>neoacquisita<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _3\"></span>francese Blampin G<span class=\"_ _3\"></span>roupe, mentre si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>\u201cAltre attivit\u00e0 finanziarie <span class=\"_ _3\"></span>non correnti\u201d un <span class=\"_ _0\"></span>decremento <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>586 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia l<span class=\"_ _0\"></span>egato <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>correnti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>euro 572 migliaia<span class=\"_ _0\"></span> e da una<span class=\"_ _0\"></span> riduzione d<span class=\"_ _0\"></span>i euro 708 <span class=\"_ _0\"></span>migliaia d<span class=\"_ _0\"></span>ei mark-to-ma<span class=\"_ _0\"></span>rket degl<span class=\"_ _0\"></span>i strumenti<span class=\"_ _0\"></span> derivati di cop<span class=\"_ _0\"></span>ertura sui tassi di interesse, parzialmente compensata<span class=\"_ _0\"></span> per euro 393 migliaia dall\u2019effetto<span class=\"_ _0\"></span> perimetro (euro 530 migliaia al 01 genna<span class=\"_ _0\"></span>io 2023) e da un<span class=\"_ _0\"></span> incremento di de<span class=\"_ _0\"></span>positi cauz<span class=\"_ _0\"></span>ionali.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-649": {
   "value": "NOTA 6. Attivit<span class=\"_ _3\"></span>\u00e0 fiscali differite Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Attivit\u00e0 fiscali diffe<span class=\"_ _0\"></span>rite<span class=\"_ _3\"></span> <span class=\"_ _196\"> </span>7.540  <span class=\"_ _ec\"> </span>8.323  <span class=\"_ _14d\"> </span>(783)<span class=\"_ _254\"> </span>Le <span class=\"_ _3c\"></span>Attivit\u00e0 <span class=\"_ _3c\"></span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _3c\"></span>differit<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>vengono <span class=\"_ _3c\"></span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>cr<span class=\"_ _0\"></span>iterio <span class=\"_ _3c\"></span>prud<span class=\"_ _0\"></span>enziale <span class=\"_ _3c\"></span>quand<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>ne <span class=\"_ _3c\"></span>sia <span class=\"_ _3f\"></span>valutato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rag<span class=\"_ _0\"></span>ionevole <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span>probabile il loro recupero a mezzo dei <span class=\"_ _3\"></span>futuri imponibili<span class=\"_ _0\"></span>; esse possono <span class=\"_ _3\"></span>derivare dalle<span class=\"_ _0\"></span> differenze temporanee tra<span class=\"_ _254\"> </span>il valore <span class=\"_ _0\"></span>delle atti<span class=\"_ _0\"></span>vit\u00e0 e pass<span class=\"_ _0\"></span>ivit\u00e0 riflessi <span class=\"_ _0\"></span>nel bila<span class=\"_ _0\"></span>ncio rispetto<span class=\"_ _0\"></span> al va<span class=\"_ _0\"></span>lore delle s<span class=\"_ _0\"></span>tesse ai <span class=\"_ _0\"></span>fini fiscali <span class=\"_ _0\"></span>cos\u00ec come <span class=\"_ _0\"></span>dalle<span class=\"_ _254\"> </span>perdite fiscali r<span class=\"_ _0\"></span>iportabili agl<span class=\"_ _0\"></span>i esercizi successi<span class=\"_ _0\"></span>vi. La voce <span class=\"_ _0\"></span>Attivit\u00e0 f<span class=\"_ _0\"></span>iscali diff<span class=\"_ _0\"></span>erite al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023, p<span class=\"_ _0\"></span>ari ad <span class=\"_ _0\"></span>euro 7.540 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata sia <span class=\"_ _0\"></span>in r<span class=\"_ _0\"></span>elazione all<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>valorizzazion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rdite <span class=\"_ _3c\"></span>fiscali <span class=\"_ _3c\"></span>pr<span class=\"_ _0\"></span>egresse <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>liane <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>este<span class=\"_ _0\"></span>re, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>differen<span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>porali <span class=\"_ _3c\"></span>di<span class=\"_ _254\"> </span>imponibilit\u00e0/ded<span class=\"_ _0\"></span>ucibilit\u00e0 <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>ricavi <span class=\"_ _55\"> </span>secondo <span class=\"_ _55\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>rispettive <span class=\"_ _55\"> </span>normati<span class=\"_ _0\"></span>ve <span class=\"_ _55\"> </span>fiscali, <span class=\"_ _55\"> </span>quali <span class=\"_ _55\"> </span>ad <span class=\"_ _55\"> </span>es<span class=\"_ _0\"></span>empio <span class=\"_ _55\"> </span>gli<span class=\"_ _254\"> </span>accanto<span class=\"_ _0\"></span>namenti <span class=\"_ _4\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fo<span class=\"_ _0\"></span>ndi <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ischi <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>valutazione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>cred<span class=\"_ _0\"></span>iti, <span class=\"_ _3\"></span>nonch\u00e9 alle <span class=\"_ _4\"></span>scrittur<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>transizione ai <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>incipi <span class=\"_ _3\"></span>IFRS, q<span class=\"_ _3\"></span>uali<span class=\"_ _254\"> </span>ad  esempio  la  determinazione  della  passivit\u00e0  per  benefici  defin<span class=\"_ _0\"></span>iti  ai  dipendenti  secondo  la  metodologia<span class=\"_ _254\"> </span>attuariale. Per <span class=\"_ _3f\"></span>quanto <span class=\"_ _54\"></span>concerne <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>mposizione <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>la <span class=\"_ _54\"></span>moviment<span class=\"_ _0\"></span>azione <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>tale <span class=\"_ _3f\"></span>voc<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>imanda <span class=\"_ _54\"></span>a <span class=\"_ _3f\"></span>quanto <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _3f\"></span>n<span class=\"_ _0\"></span>ella<span class=\"_ _254\"> </span>tabella s<span class=\"_ _0\"></span>ottostante e nella No<span class=\"_ _0\"></span>ta 29 \u201cImposte sul r<span class=\"_ _0\"></span>eddito\u201d. Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022<span class=\"_ _254\"> </span>Perdite fiscali <span class=\"_ _1ad\"> </span>4.670  <span class=\"_ _f\"> </span>5.397 Effetto Piani benefici definiti ai dipendenti <span class=\"_ _96\"> </span>709  <span class=\"_ _17\"> </span>567 Ammortamenti/Avviamenti/Marc<span class=\"_ _0\"></span>hio <span class=\"_ _1ae\"> </span>519  <span class=\"_ _1af\"> </span>571 Svalutazioni ed accantonamenti <span class=\"_ _23\"> </span>823  <span class=\"_ _146\"> </span>1.005 Strumenti finanziari derivati <span class=\"_ _184\"> </span>27<span class=\"_ _0\"></span>0  <span class=\"_ _17\"> </span>149 Vari minori <span class=\"_ _1b0\"> </span>549  <span class=\"_ _17\"> </span>635 Attivit\u00e0 fiscali diffe<span class=\"_ _0\"></span>rite<span class=\"_ _3\"></span> <span class=\"_ _99\"> </span>7.540  <span class=\"_ _30\"> </span>8.323 <div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs858\">NOTA 16. Pas<span class=\"_ _3\"></span>sivit\u00e0 per imposte dif<span class=\"_ _3\"></span>ferite  </div><div class=\"t m0 he ff5 fs7 fc2 sc0 ls0 ws0 gs859\">Valori in migliaia \u20ac <span class=\"_ _1c9\"> </span>31.12.2023 <span class=\"_ _ae\"> </span>31.12.2022 <span class=\"_ _43\"> </span>Var<span class=\"_ _0\"></span>iazione </div><div class=\"t m0 he ff5 fs7 fc0 sc0 ls0 ws0 gs85a\">Passivit\u00e0 per imposte d<span class=\"_ _0\"></span>ifferite <span class=\"_ _13b\"> </span>4.215<span class=\"_ _0\"></span>  <span class=\"_ _ec\"> </span>4.593<span class=\"_ _0\"></span>  <span class=\"_ _ed\"> </span>(377)  </div>NOTA 29. Impo<span class=\"_ _3\"></span>ste sul reddito Quasi tutte le societ\u00e0 controll<span class=\"_ _0\"></span>ate italiane aderiscono<span class=\"_ _0\"></span> al sistema del \u201cconsolidato fisca<span class=\"_ _0\"></span>le\u201d posto in <span class=\"_ _3\"></span>capo a Orsero<span class=\"_ _254\"> </span>ai <span class=\"_ _0\"></span>sensi degl<span class=\"_ _0\"></span>i artt. <span class=\"_ _0\"></span>117<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>segg. d<span class=\"_ _0\"></span>el T.U<span class=\"_ _0\"></span>.I.R. <span class=\"_ _0\"></span>ed ana<span class=\"_ _0\"></span>logo si<span class=\"_ _0\"></span>stema <span class=\"_ _0\"></span>\u00e8 sta<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>ttivato <span class=\"_ _0\"></span>in Fra<span class=\"_ _0\"></span>ncia d<span class=\"_ _0\"></span>a parte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>France<span class=\"_ _254\"> </span>unitamente alle<span class=\"_ _0\"></span> sue societ\u00e0 c<span class=\"_ _0\"></span>ontrollate fran<span class=\"_ _0\"></span>cesi.<span class=\"_ _254\"> </span>La movimentaz<span class=\"_ _0\"></span>ione delle i<span class=\"_ _0\"></span>mposte \u00e8 riepilo<span class=\"_ _0\"></span>gata nella t<span class=\"_ _0\"></span>abella qui di seguito.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Imposte correnti <span class=\"_ _1ec\"> </span>(12.273) <span class=\"_ _e4\"> </span>(5.933) <span class=\"_ _154\"> </span>(6.340) Imposte da consolidato fiscale <span class=\"_ _1ed\"> </span>4.895  <span class=\"_ _c7\"> </span>2.393  <span class=\"_ _19c\"> </span>2.502  Imposte anticipate e differite <span class=\"_ _1ee\"> </span>(617) <span class=\"_ _1a8\"> </span>(131<span class=\"_ _3\"></span>) <span class=\"_ _18\"> </span>(4<span class=\"_ _3\"></span>86) Imposte sul reddito <span class=\"_ _1cb\"> </span>(7.995) <span class=\"_ _72\"> </span>(3.671) <span class=\"_ _27\"> </span>(4.324) La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente evidenzia l\u2019intervenuto <span class=\"_ _3\"></span>aumento <span class=\"_ _3\"></span>del tasso <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>im<span class=\"_ _0\"></span>posizione effettivo <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>2022, <span class=\"_ _3\"></span>causato<span class=\"_ _0\"></span> dal <span class=\"_ _3f\"></span>ma<span class=\"_ _0\"></span>ggiore <span class=\"_ _3f\"></span>risultato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nte <span class=\"_ _3f\"></span>imposte<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>nello <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>pecifico <span class=\"_ _3f\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span>settore <span class=\"_ _54\"></span>Distribuzione, <span class=\"_ _54\"></span>ricond<span class=\"_ _0\"></span>ucibile <span class=\"_ _3f\"></span>olt<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>gli <span class=\"_ _3f\"></span>ottimi<span class=\"_ _0\"></span> risultati otte<span class=\"_ _0\"></span>nuti a perimetr<span class=\"_ _0\"></span>o costante anc<span class=\"_ _0\"></span>he per l\u2019effetto<span class=\"_ _0\"></span> delle due neoacqu<span class=\"_ _0\"></span>isite societ\u00e0 franc<span class=\"_ _0\"></span>esi. Valori in migliaia \u20ac 2023 \u2013 Aliquota 24% <span class=\"_ _14b\"> </span>2022 \u2013 <span class=\"_ _0\"></span>Aliquota 24% Imponibile <span class=\"_ _98\"> </span>Imposta <span class=\"_ _b6\"> </span>Imponibile <span class=\"_ _98\"> </span>Imposta Risultato an<span class=\"_ _0\"></span>te imposte <span class=\"_ _1ef\"> </span>56.124  <span class=\"_ _14c\"> </span>  <span class=\"_ _110\"> </span>36.131  <span class=\"_ _4d\"> </span>  Imposta teorica <span class=\"_ _1f0\"> </span>  <span class=\"_ _1a9\"> </span>(1<span class=\"_ _0\"></span>3.470) <span class=\"_ _17d\"> </span>  <span class=\"_ _1d3\"> </span>(8.672) Tonnage Tax Cosiarma <span class=\"_ _1f1\"> </span>  <span class=\"_ _1d3\"> </span>6.<span class=\"_ _3\"></span>631  <span class=\"_ _ae\"> </span>  <span class=\"_ _1d3\"> </span>7.838  Risultato partecipazioni ad equity <span class=\"_ _159\"> </span>(1.614) <span class=\"_ _a4\"> </span>387  <span class=\"_ _46\"> </span>(<span class=\"_ _0\"></span>2.041) <span class=\"_ _48\"> </span>490  Societ\u00e0 estere per diversa % fiscale <span class=\"_ _1c3\"> </span>  <span class=\"_ _1d3\"> </span>(367) <span class=\"_ _49\"> </span>  <span class=\"_ _1d3\"> </span>(198) Dividendi intercompany tassati <span class=\"_ _1f2\"> </span>38.913  <span class=\"_ _48\"> </span>(467) <span class=\"_ _49\"> </span>23.830  <span class=\"_ _f5\"> </span>(286) Altri non imponibili/recuperi imposte <span class=\"_ _73\"> </span>  <span class=\"_ _1a9\"> </span>5<span class=\"_ _0\"></span>93  <span class=\"_ _46\"> </span>  <span class=\"_ _1d3\"> </span>(1.990) Imposte effettive <span class=\"_ _135\"> </span>  <span class=\"_ _1f3\"> </span>(6.692) <span class=\"_ _45\"> </span>  <span class=\"_ _1a9\"> </span>(<span class=\"_ _0\"></span>2.818) Imposte IRAP/CVAE <span class=\"_ _178\"> </span>  <span class=\"_ _1f3\"> </span>(1.303) <span class=\"_ _132\"> </span>  <span class=\"_ _1d3\"> </span>(854<span class=\"_ _0\"></span>) Imposte di cui a bi<span class=\"_ _0\"></span>lancio consolidato <span class=\"_ _30\"> </span>  <span class=\"_ _1a9\"> </span>(<span class=\"_ _0\"></span>7.995) <span class=\"_ _164\"> </span>  <span class=\"_ _1f3\"> </span>(3<span class=\"_ _0\"></span>.671) Aliquota effettiva <span class=\"_ _102\"> </span>  <span class=\"_ _1f3\"> </span>14,2% <span class=\"_ _ae\"> </span>  <span class=\"_ _1f3\"> </span>10,2% La tabella d<span class=\"_ _0\"></span>i cui sopra dettaglia<span class=\"_ _0\"></span> il raccordo tra<span class=\"_ _0\"></span> imposte teoriche ed <span class=\"_ _0\"></span>effettive dei due<span class=\"_ _0\"></span> esercizi, ben evide<span class=\"_ _0\"></span>nziando le <span class=\"_ _4\"></span>differenz<span class=\"_ _0\"></span>e; <span class=\"_ _4\"></span>soprattu<span class=\"_ _0\"></span>tto <span class=\"_ _4\"></span>legate<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>beneficio <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span>gato <span class=\"_ _4\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tassa<span class=\"_ _0\"></span>zione <span class=\"_ _4\"></span>\u201cTonnag<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>Tax\u201d. In <span class=\"_ _4\"></span>riga <span class=\"_ _4\"></span>separata<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sono <span class=\"_ _3\"></span>indicate<span class=\"_ _0\"></span> le <span class=\"_ _5b\"> </span>imposte <span class=\"_ _50\"> </span>IRAP <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>CVA<span class=\"_ _0\"></span>E <span class=\"_ _5b\"> </span>(Francia) <span class=\"_ _5b\"> </span>conte<span class=\"_ _0\"></span>ggiate <span class=\"_ _5b\"> </span>su <span class=\"_ _5b\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _5b\"> </span>diversa <span class=\"_ _5b\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _5b\"> </span>imponibil<span class=\"_ _0\"></span>e. <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _5b\"> </span>tabella<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>qui <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>seguit<span class=\"_ _0\"></span>o evidenzia la movimentaz<span class=\"_ _0\"></span>ione per natura delle diverse componenti che hanno riguarda<span class=\"_ _0\"></span>to le i<span class=\"_ _3\"></span>mposte anticipate<span class=\"_ _0\"></span>.  Valori in migliaia \u20ac Stato Patrimoniale <span class=\"_ _1a6\"> </span>Conto Economico Conto Economico Complessivo 2023 <span class=\"_ _77\"> </span>2022 <span class=\"_ _77\"> </span>2023 <span class=\"_ _104\"> </span>2022 <span class=\"_ _104\"> </span>2023 <span class=\"_ _77\"> </span>2022 Perdite fiscali <span class=\"_ _95\"> </span>4.670 <span class=\"_ _0\"></span> <span class=\"_ _77\"> </span>5.397  <span class=\"_ _4a\"> </span>(727<span class=\"_ _0\"></span>) <span class=\"_ _46\"> </span>3<span class=\"_ _0\"></span>77  <span class=\"_ _fd\"> </span>-  <span class=\"_ _14d\"> </span>-  Effetto IAS 19 <span class=\"_ _1cd\"> </span>709  <span class=\"_ _101\"> </span>567  <span class=\"_ _f1\"> </span>57  <span class=\"_ _1c4\"> </span>(149) <span class=\"_ _14f\"> </span>5<span class=\"_ _0\"></span>4  <span class=\"_ _9c\"> </span>(87) Ammortamenti/Avviamenti/Marc<span class=\"_ _0\"></span>hio<span class=\"_ _254\"> </span>519  <span class=\"_ _16d\"> </span>571  <span class=\"_ _e5\"> </span>(39) <span class=\"_ _f1\"> </span>(24) <span class=\"_ _a7\"> </span>-  <span class=\"_ _14d\"> </span>-  Svalutazioni e accantonamenti <span class=\"_ _c0\"> </span>823  <span class=\"_ _a4\"> </span>1.005  <span class=\"_ _4a\"> </span>(182) <span class=\"_ _46\"> </span>12  <span class=\"_ _72\"> </span>-  <span class=\"_ _14d\"> </span>-  Strumenti finanziari derivati <span class=\"_ _72\"> </span>270  <span class=\"_ _101\"> </span>149  <span class=\"_ _fd\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _14d\"> </span>121  <span class=\"_ _ef\"> </span>91  Varie Minori <span class=\"_ _1d0\"> </span>549  <span class=\"_ _a7\"> </span>635  <span class=\"_ _101\"> </span>(87) <span class=\"_ _f1\"> </span>(359) <span class=\"_ _4d\"> </span>-  <span class=\"_ _14d\"> </span>-  Attivit\u00e0 fiscali diffe<span class=\"_ _0\"></span>rite<span class=\"_ _3\"></span> <span class=\"_ _1c5\"> </span>7.5<span class=\"_ _0\"></span>40 <span class=\"_ _3\"></span> <span class=\"_ _ae\"> </span>8.323  <span class=\"_ _10e\"> </span>(977) <span class=\"_ _1c8\"> </span>(144) <span class=\"_ _4a\"> </span>175  <span class=\"_ _101\"> </span>4  La <span class=\"_ _3d\"> </span>tabella <span class=\"_ _3d\"> </span>qui <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>seguito <span class=\"_ _3d\"> </span>evidenzia<span class=\"_ _0\"></span>  la <span class=\"_ _3d\"> </span>movi<span class=\"_ _0\"></span>mentazio<span class=\"_ _0\"></span>ne  per <span class=\"_ _3d\"> </span>natur<span class=\"_ _0\"></span>a  delle<span class=\"_ _0\"></span>  divers<span class=\"_ _0\"></span>e  com<span class=\"_ _0\"></span>ponenti <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>hanno interessato le <span class=\"_ _0\"></span>imposte differite pass<span class=\"_ _0\"></span>ive.  Valori in migliaia \u20ac<span class=\"_ _254\"> </span>Stato Patrimoniale <span class=\"_ _1a6\"> </span>Conto Economico<span class=\"_ _254\"> </span>Conto Economico<span class=\"_ _254\"> </span>Complessivo<span class=\"_ _254\"> </span>2023 <span class=\"_ _77\"> </span>2022 <span class=\"_ _77\"> </span>2023 <span class=\"_ _104\"> </span>2022 <span class=\"_ _104\"> </span>2023 <span class=\"_ _77\"> </span>2022<span class=\"_ _254\"> </span>Leasing impianti <span class=\"_ _1f\"> </span>(1<span class=\"_ _3\"></span>.631) <span class=\"_ _10d\"> </span>(1.749) <span class=\"_ _43\"> </span>98 <span class=\"_ _0\"></span> <span class=\"_ _74\"> </span>(21) <span class=\"_ _e5\"> </span>-  <span class=\"_ _14d\"> </span>- Su J-entries FV Magazzini Fern\u00e1ndez<span class=\"_ _254\"> </span>(1.690) <span class=\"_ _40\"> </span>(1.755<span class=\"_ _0\"></span>) <span class=\"_ _10c\"> </span>65  <span class=\"_ _9c\"> </span>65  <span class=\"_ _c4\"> </span>-  <span class=\"_ _14d\"> </span>-<span class=\"_ _0\"></span> Ammortamenti navi <span class=\"_ _186\"> </span>(298) <span class=\"_ _ee\"> </span>(298) <span class=\"_ _ff\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _14d\"> </span>- Strumenti finanziari derivati <span class=\"_ _72\"> </span>(180) <span class=\"_ _4d\"> </span>(350) <span class=\"_ _ff\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _ec\"> </span>170  <span class=\"_ _fd\"> </span>(146)<span class=\"_ _254\"> </span>Effetto IAS 19 <span class=\"_ _1cd\"> </span>(6) <span class=\"_ _c4\"> </span>(63) <span class=\"_ _a7\"> </span>2  <span class=\"_ _31\"> </span>(29) <span class=\"_ _a7\"> </span>5<span class=\"_ _0\"></span>5  <span class=\"_ _c4\"> </span>(125)<span class=\"_ _254\"> </span>Varie Minori <span class=\"_ _1d0\"> </span>(411) <span class=\"_ _52\"> </span>(378) <span class=\"_ _4d\"> </span>196  <span class=\"_ _fd\"> </span>(2) <span class=\"_ _c4\"> </span>-  <span class=\"_ _ec\"> </span>- Passivit\u00e0 per imposte d<span class=\"_ _0\"></span>ifferite <span class=\"_ _16a\"> </span>(4<span class=\"_ _0\"></span>.215) <span class=\"_ _aa\"> </span>(4.593) <span class=\"_ _13f\"> </span>361<span class=\"_ _0\"></span>  <span class=\"_ _c0\"> </span>13  <span class=\"_ _9c\"> </span>225  <span class=\"_ _48\"> </span>(<span class=\"_ _0\"></span>271)<span class=\"_ _254\"> </span>Al <span class=\"_ _3c\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>non <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _3c\"></span>contenz<span class=\"_ _0\"></span>iosi <span class=\"_ _0\"></span>fis<span class=\"_ _0\"></span>cali <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>rilievo, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>eccezion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>quelli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>precede<span class=\"_ _0\"></span>ntemente<span class=\"_ _254\"> </span>menzionati nella<span class=\"_ _0\"></span> Nota 17.<span class=\"_ _254\"> </span>Non <span class=\"_ _5a\"> </span>si <span class=\"_ _5a\"> </span>evidenziano<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>signif<span class=\"_ _0\"></span>icative <span class=\"_ _5a\"> </span>modifich<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>normati<span class=\"_ _0\"></span>va <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>materia <span class=\"_ _5a\"> </span>fisc<span class=\"_ _0\"></span>ale <span class=\"_ _54\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ecc<span class=\"_ _0\"></span>ezione <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>quanto<span class=\"_ _254\"> </span>indicato in rela<span class=\"_ _0\"></span>zione al P<span class=\"_ _0\"></span>illar Two.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-650": {
   "value": "NOTA 7. Rimanenz<span class=\"_ _3\"></span>e<span class=\"_ _254\"> </span>Valori in migl<span class=\"_ _0\"></span>iaia \u20ac <span class=\"_ _1b1\"> </span>31.12.2023<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>31<span class=\"_ _3\"></span>.12.20<span class=\"_ _0\"></span>22 <span class=\"_ _4b\"> </span>Variazione<span class=\"_ _254\"> </span>Materie prime <span class=\"_ _0\"></span>e di consum<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>12.675 <span class=\"fs0\"> <span class=\"_ _14d\"> </span></span>12.696 <span class=\"fs0\"> <span class=\"_ _154\"> </span></span>(20) Attivit\u00e0 biologic<span class=\"_ _0\"></span>he<span class=\"_ _254\"> </span>348 <span class=\"fs0\"> <span class=\"_ _ea\"> </span></span>54 <span class=\"fs0\"> <span class=\"_ _e3\"> </span></span>295 Prodotti<span class=\"_ _0\"></span> finiti e merci<span class=\"_ _254\"> </span>40.094 <span class=\"fs0\"> <span class=\"_ _71\"> </span></span>34.608 <span class=\"fs0\"> <span class=\"_ _128\"> </span></span>5.487 Rimanenze<span class=\"_ _254\"> </span>53.118 <span class=\"fs0\"> <span class=\"_ _6f\"> </span></span>47<span class=\"_ _0\"></span>.357 <span class=\"fs0\"> <span class=\"_ _e4\"> </span></span>5.7<span class=\"_ _0\"></span>61 Le <span class=\"_ _5a\"> </span>rimane<span class=\"_ _0\"></span>nze <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>aterie <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>rime <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>consumo<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>sono <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>appresentate <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>ssenzialmente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>dai <span class=\"_ _5a\"> </span>mat<span class=\"_ _0\"></span>eriali <span class=\"_ _5a\"> </span>di <span class=\"_ _5b\"> </span>imballo<span class=\"_ _254\"> </span>utilizzati d<span class=\"_ _0\"></span>alle soci<span class=\"_ _0\"></span>et\u00e0 di<span class=\"_ _0\"></span>stributrici <span class=\"_ _0\"></span>e dai <span class=\"_ _0\"></span>carburant<span class=\"_ _0\"></span>i, lub<span class=\"_ _0\"></span>rificanti e <span class=\"_ _0\"></span>pezzi d<span class=\"_ _0\"></span>i ricambi<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>elle societ\u00e0 <span class=\"_ _0\"></span>di tr<span class=\"_ _0\"></span>asporto e<span class=\"_ _254\"> </span>sono <span class=\"_ _3f\"></span>valutate <span class=\"_ _3f\"></span>al <span class=\"_ _54\"></span>FIFO. <span class=\"_ _3f\"></span>Le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>biologic<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>rifer<span class=\"_ _0\"></span>ite <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>socie<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _3c\"></span>Prod<span class=\"_ _0\"></span>uctores <span class=\"_ _3f\"></span>Agua<span class=\"_ _0\"></span>cate <span class=\"_ _3c\"></span>Ja<span class=\"_ _0\"></span>lisco <span class=\"_ _3f\"></span>S.A<span class=\"_ _0\"></span>.C.V.<span class=\"_ _254\"> </span>relativamente <span class=\"_ _3c\"></span>alla <span class=\"_ _3c\"></span>frutta <span class=\"_ _3c\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>fase <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>turazione <span class=\"_ _3c\"></span>sulla <span class=\"_ _3c\"></span>pianta <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>rispetti<span class=\"_ _0\"></span>vamente <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>348 <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>euro 54 miglia<span class=\"_ _0\"></span>ia al 31 dice<span class=\"_ _0\"></span>mbre 2023 ed al 31 d<span class=\"_ _0\"></span>icemb<span class=\"_ _0\"></span>re 2022, raccolta<span class=\"_ _0\"></span> e venduta nei m<span class=\"_ _0\"></span>esi successivi.<span class=\"_ _254\"> </span>Al 31 dicembre<span class=\"_ _0\"></span> 2023<span class=\"_ _0\"></span> il valore<span class=\"_ _0\"></span> delle rimanenz<span class=\"_ _0\"></span>e aument<span class=\"_ _0\"></span>a rispetto all\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>precedente d<span class=\"_ _0\"></span>i euro 5<span class=\"_ _0\"></span>.761 migliaia<span class=\"_ _254\"> </span>legato <span class=\"_ _5b\"> </span>principalmente<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>all\u2019e<span class=\"_ _0\"></span>ffetto <span class=\"_ _5a\"> </span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>euro <span class=\"_ _5b\"> </span>3.023 <span class=\"_ _5b\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5a\"> </span>(euro<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>3.387<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>1\u00b0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>gennaio <span class=\"_ _5b\"> </span>2023) <span class=\"_ _5b\"> </span>e <span class=\"_ _5a\"> </span>de<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>maggiori stock <span class=\"_ _3\"></span>puntuali a <span class=\"_ _3\"></span>fine anno <span class=\"_ _4\"></span>in magazzino anche per <span class=\"_ _4\"></span>effetto degli aumentati v<span class=\"_ _3\"></span>alori dei <span class=\"_ _3\"></span>prezzi unitari <span class=\"_ _3\"></span>per<span class=\"_ _254\"> </span>via dell\u2019inflaz<span class=\"_ _0\"></span>ione.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-651": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs6f3\">NOTA 8. Crediti commerciali  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs6f4\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs6f5\">Crediti verso clienti <span class=\"_ _1b2\"> </span>154.258  <span class=\"_ _c5\"> </span>130.094  <span class=\"_ _9c\"> </span>24.164  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs6f6\">Crediti vs societ\u00e0 del Gruppo non consolidate integralmente <span class=\"_ _5e\"> </span>1.394  <span class=\"_ _1a5\"> </span>439  <span class=\"_ _150\"> </span>955  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs6f7\">Crediti verso parti correlate <span class=\"_ _1b3\"> </span>131  <span class=\"_ _35\"> </span>21<span class=\"_ _3\"></span>8  <span class=\"_ _15c\"> </span>(87) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs6f8\">Fondo svalutazione crediti <span class=\"_ _68\"> </span>(11.546) <span class=\"_ _6f\"> </span>(11.644) <span class=\"_ _70\"> </span>99 <span class=\"_ _0\"></span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs6f9\">Crediti commerciali <span class=\"_ _87\"> </span>144.237  <span class=\"_ _e5\"> </span>11<span class=\"_ _0\"></span>9.107  <span class=\"_ _75\"> </span>25.130  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6fa\">Tutti <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>crediti  commerciali <span class=\"_ _50\"> </span>sono <span class=\"_ _5b\"> </span>es<span class=\"_ _0\"></span>igibili <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span>ntro <span class=\"_ _5b\"> </span>l\u2019eser<span class=\"_ _0\"></span>cizio <span class=\"_ _5b\"> </span>succ<span class=\"_ _0\"></span>essivo <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>deriva<span class=\"_ _0\"></span>no <span class=\"_ _5b\"> </span>da<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>normali <span class=\"_ _50\"> </span>condiz<span class=\"_ _0\"></span>ioni <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6fb\">vendita. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>come <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>diti <span class=\"_ _0\"></span>siano <span class=\"_ _3c\"></span>esposti <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dei <span class=\"_ _0\"></span>fondi <span class=\"_ _3c\"></span>svalutazi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>stanz<span class=\"_ _0\"></span>iati <span class=\"_ _0\"></span>nel <span class=\"_ _3c\"></span>corso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>anni <span class=\"_ _3c\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6fc\">copertura dei crediti in sofferenza o di <span class=\"_ _3\"></span>dubbia esigibilit<span class=\"_ _0\"></span>\u00e0 ancora iscritti in <span class=\"_ _3\"></span>bilancio nell\u2019<span class=\"_ _0\"></span>attesa della conclusione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6fd\">delle <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>lative <span class=\"_ _4\"></span>proced<span class=\"_ _0\"></span>ure <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>corsuali <span class=\"_ _4\"></span>o dei <span class=\"_ _3e\"></span>t<span class=\"_ _0\"></span>entativi <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>recupero <span class=\"_ _4\"></span>stra<span class=\"_ _0\"></span>giudiziali. <span class=\"_ _3\"></span>Non <span class=\"_ _4\"></span>esi<span class=\"_ _0\"></span>stono <span class=\"_ _3\"></span>crediti <span class=\"_ _4\"></span>scad<span class=\"_ _0\"></span>enti <span class=\"_ _4\"></span>oltre </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6fe\">i <span class=\"_ _3f\"></span>cin<span class=\"_ _0\"></span>que <span class=\"_ _54\"></span>esercizi. <span class=\"_ _54\"></span>Si <span class=\"_ _54\"></span>ritiene <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>fondo <span class=\"_ _54\"></span>svalutazio<span class=\"_ _0\"></span>ne <span class=\"_ _54\"></span>crediti <span class=\"_ _54\"></span>sia <span class=\"_ _54\"></span>congruo <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>far <span class=\"_ _54\"></span>fronte <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>rischio <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>pote<span class=\"_ _0\"></span>nziali </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6ff\">inesigibilit\u00e0<span class=\"_ _0\"></span> sui crediti scaduti<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs700\">Al <span class=\"_ _54\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _3f\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _3f\"></span>la <span class=\"_ _54\"></span>posta <span class=\"_ _54\"></span>\u201cCrediti <span class=\"_ _54\"></span>commerci<span class=\"_ _0\"></span>ali\u201d <span class=\"_ _3f\"></span>p<span class=\"_ _0\"></span>resenta <span class=\"_ _54\"></span>un <span class=\"_ _3f\"></span>incr<span class=\"_ _0\"></span>emento <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>25.130 <span class=\"_ _54\"></span>migliaia <span class=\"_ _54\"></span>legato<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs701\">soprattutto <span class=\"_ _3\"></span>all\u2019aumento <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>crediti <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>istributrici <span class=\"_ _4\"></span>(anc<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>l\u2019ingr<span class=\"_ _0\"></span>esso <span class=\"_ _4\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>ue <span class=\"_ _3e\"></span>neoa<span class=\"_ _0\"></span>cquisite <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs702\">francesi <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ibuiscono<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>all\u2019aumento<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>30.787 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia (<span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>28.315 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>1\u00b0<span class=\"_ _0\"></span> g<span class=\"_ _0\"></span>ennaio <span class=\"_ _0\"></span>2023) <span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs703\">all\u2019incremento  dei <span class=\"_ _5b\"> </span>fa<span class=\"_ _0\"></span>tturati  ed <span class=\"_ _5b\"> </span>alla  diversa <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>inamica  dei <span class=\"_ _5b\"> </span>volu<span class=\"_ _0\"></span>mi <span class=\"_ _50\"> </span>degli <span class=\"_ _50\"> </span>incassi  nei <span class=\"_ _5b\"> </span>giorn<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>im<span class=\"_ _0\"></span>mediatamente<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs704\">precedenti e succ<span class=\"_ _0\"></span>essivi al 31<span class=\"_ _0\"></span> dicembre.   </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs705\">Il saldo <span class=\"_ _3\"></span>dei crediti v<span class=\"_ _3\"></span>erso societ\u00e0 del Gruppo collegate e correlate <span class=\"_ _3\"></span>si riferisce principalmente a normali crediti di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs706\">fornitura e pe<span class=\"_ _0\"></span>r l\u2019analisi dell<span class=\"_ _0\"></span>e posizioni si r<span class=\"_ _0\"></span>imanda alla N<span class=\"_ _0\"></span>ota 34 sulle part<span class=\"_ _0\"></span>i correlate. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs707\">Di <span class=\"_ _3c\"></span>seguito <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>iporta <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>mov<span class=\"_ _0\"></span>imentazione <span class=\"_ _3c\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fon<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>predispone<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un\u2019ottica<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs708\">realistica basa<span class=\"_ _0\"></span>ta sull\u2019effettiva recupera<span class=\"_ _0\"></span>bilit\u00e0 dei singoli c<span class=\"_ _0\"></span>rediti, come disciplina<span class=\"_ _0\"></span>to dall\u2019IFRS 9 <span class=\"_ _0\"></span>\u201c<span class=\"ff7\">expected losses</span>\u201d<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs709\">e che <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>a, inoltre, <span class=\"_ _3\"></span>comprensiva di una quota <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro 50 <span class=\"_ _3\"></span>migliaia a fronte <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el pi\u00f9 <span class=\"_ _3\"></span>generico rischio <span class=\"_ _3\"></span>di mancato<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs70a\">incasso <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _54\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3f\"></span>esposte<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>bilancio. <span class=\"_ _54\"></span>Alla <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>imangono <span class=\"_ _54\"></span>iscritti <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>1,6<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs70b\">milioni, <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _4\"></span>signif<span class=\"_ _0\"></span>icativa, <span class=\"_ _3\"></span>quasi <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>8,7<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>milioni<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>posta <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo <span class=\"_ _4\"></span>alla principale <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _4\"></span>distr<span class=\"_ _0\"></span>ibutrice<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs70c\">italiana, <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>po<span class=\"_ _0\"></span>rtoghese, <span class=\"_ _3c\"></span>g<span class=\"_ _0\"></span>reca <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>spa<span class=\"_ _0\"></span>gnola <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>fron<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>crediti <span class=\"_ _3f\"></span>scaduti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>pres<span class=\"_ _0\"></span>soch\u00e9 <span class=\"_ _3c\"></span>intera<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>svaluta<span class=\"_ _0\"></span>ti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs70d\">nella fascia olt<span class=\"_ _0\"></span>re l\u2019anno.<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs70e\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Fondo svalutazione crediti<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs70f\">Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _e9\"> </span>(11.644)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gs710\">Movimenti del periodo: <span class=\"_ _1b4\"> </span><span class=\"ff1\"> </span><span class=\"ff1\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs711\">Accantonamenti <span class=\"_ _1b5\"> </span>(2.132)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs712\">Utilizzo/rilascio  <span class=\"_ _12e\"> </span>3.012  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs713\">Variazione di perimetro <span class=\"_ _1a\"> </span>(782)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs714\">Altro <span class=\"_ _1b6\"> </span>-<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs715\">Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _8f\"> </span>(1<span class=\"_ _0\"></span>1.546)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs717\">Di seguito la sud<span class=\"_ _0\"></span>divisione dei cred<span class=\"_ _0\"></span>iti per area <span class=\"_ _0\"></span>geografica: <span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs718\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.20<span class=\"_ _254\"> </span>22 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs719\">Italia <span class=\"_ _1b7\"> </span>59.919  <span class=\"_ _110\"> </span>5<span class=\"_ _0\"></span>7.832  <span class=\"_ _31\"> </span>2.087<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs71a\">Paesi CEE <span class=\"_ _b8\"> </span>80.642  <span class=\"_ _128\"> </span>58.174  <span class=\"_ _14d\"> </span>22.467  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs71b\">Paesi Extra-CEE <span class=\"_ _102\"> </span>3.6<span class=\"_ _3\"></span>76  <span class=\"_ _1a3\"> </span>3.101  <span class=\"_ _e0\"> </span>57<span class=\"_ _0\"></span>5  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs71c\">Crediti commerciali <span class=\"_ _87\"> </span>144.237  <span class=\"_ _e5\"> </span>11<span class=\"_ _0\"></span>9.107  <span class=\"_ _75\"> </span>25.130  </div>NOTA 10. Altri crediti ed altre <span class=\"_ _4\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 correnti<span class=\"_ _3\"></span>  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Acconti a fornitori <span class=\"_ _18f\"> </span>5.180  <span class=\"_ _19c\"> </span>5<span class=\"_ _0\"></span>.635  <span class=\"_ _19c\"> </span>(455)<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Altri crediti <span class=\"_ _1b9\"> </span>5.805  <span class=\"_ _a2\"> </span>5.085  <span class=\"_ _a2\"> </span>720  Ratei e risconti attivi <span class=\"_ _1ba\"> </span>3.586  <span class=\"_ _a2\"> </span>3.219  <span class=\"_ _a0\"> </span>367  Attivit\u00e0 finanziarie correnti <span class=\"_ _2d\"> </span>12  <span class=\"_ _108\"> </span>217  <span class=\"_ _1a9\"> </span>(206)<span class=\"_ _254\"> </span> Altri crediti ed altre attivit\u00e0 cor<span class=\"_ _0\"></span>renti <span class=\"_ _13\"> </span>14.<span class=\"_ _0\"></span>582  <span class=\"_ _e4\"> </span>14.156  <span class=\"_ _e1\"> </span>426  Al 31 <span class=\"_ _3\"></span>dicembre 2023 <span class=\"_ _3\"></span>la posta reg<span class=\"_ _3\"></span>istra nel <span class=\"_ _3\"></span>complesso un incremento di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 426 <span class=\"_ _3\"></span>migliaia dovuto all\u2019incremento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> degli <span class=\"_ _5b\"> </span>\u201cAltr<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>Crediti\u201d <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>euro <span class=\"_ _5b\"> </span>7<span class=\"_ _0\"></span>20 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _5b\"> </span>r<span class=\"_ _0\"></span>iconducibile <span class=\"_ _50\"> </span>all\u2019eff<span class=\"_ _0\"></span>etto <span class=\"_ _5b\"> </span>perimetro  delle <span class=\"_ _5b\"> </span>societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _254\"> </span> francesi <span class=\"_ _0\"></span>neoacquisite<span class=\"_ _0\"></span>. A tal<span class=\"_ _0\"></span>e var<span class=\"_ _0\"></span>iazione <span class=\"_ _0\"></span>si ag<span class=\"_ _0\"></span>giunge l\u2019i<span class=\"_ _0\"></span>ncremento <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>voce Rate<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>risconti<span class=\"_ _0\"></span> attivi <span class=\"_ _0\"></span>per euro<span class=\"_ _0\"></span> 367<span class=\"_ _254\"> </span> migliaia, <span class=\"_ _0\"></span>parzialmente co<span class=\"_ _0\"></span>mpensata dal<span class=\"_ _0\"></span> decrem<span class=\"_ _0\"></span>ento della voce<span class=\"_ _0\"></span> Acconti a for<span class=\"_ _0\"></span>nitori <span class=\"_ _0\"></span>per euro<span class=\"_ _0\"></span> 455 migliaia<span class=\"_ _0\"></span> e delle<span class=\"_ _254\"> </span> Attivit\u00e0 <span class=\"_ _54\"> </span>fi<span class=\"_ _0\"></span>nanziarie <span class=\"_ _5a\"> </span>correnti <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>206 <span class=\"_ _5a\"> </span>miglia<span class=\"_ _0\"></span>ia. <span class=\"_ _54\"></span>Quest\u2019ul<span class=\"_ _0\"></span>tima <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>do<span class=\"_ _0\"></span>vuta <span class=\"_ _5a\"> </span>all\u2019incasso <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>credito<span class=\"_ _254\"> </span> finanziario le<span class=\"_ _0\"></span>gato allo strum<span class=\"_ _0\"></span>ento finanziar<span class=\"_ _0\"></span>io derivato <span class=\"_ _0\"></span>sul bunker<span class=\"_ _254\"> </span>. Come gi\u00e0 segnalato nelle precedenti relaz<span class=\"_ _0\"></span>ioni a p<span class=\"_ _3\"></span>artire dal bilanci<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2017, il saldo della posta \u201cAltri crediti\u201d non<span class=\"_ _254\"> </span> \u00e8 <span class=\"_ _3c\"></span>influenzato <span class=\"_ _3c\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>presenz<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>credito <span class=\"_ _3c\"></span>verso <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>parte <span class=\"_ _3c\"></span>corre<span class=\"_ _0\"></span>lata <span class=\"_ _3c\"></span>Argentina <span class=\"_ _3c\"></span>S.r.l.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>8.000<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3c\"></span>in<span class=\"_ _254\"> </span> quanto integralme<span class=\"_ _0\"></span>nte svalu<span class=\"_ _0\"></span>tato (Nota 3<span class=\"_ _0\"></span>4).<span class=\"_ _254\"> </span> La posta \u201cRatei e risconti attivi\u201d si riferisce ai normali a<span class=\"_ _0\"></span>ppostamenti per la rilevazio<span class=\"_ _0\"></span>ne e <span class=\"_ _3\"></span>corretta allo<span class=\"_ _0\"></span>cazione di<span class=\"_ _254\"> </span> costi di comp<span class=\"_ _0\"></span>etenza dell\u2019eserc<span class=\"_ _0\"></span>izio successivo, ti<span class=\"_ _0\"></span>picamente spese ass<span class=\"_ _0\"></span>icurative, lo<span class=\"_ _0\"></span>cazioni, interess<span class=\"_ _0\"></span>i. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-715": {
   "value": "Il saldo <span class=\"_ _3\"></span>dei crediti v<span class=\"_ _3\"></span>erso societ\u00e0 del Gruppo collegate e correlate <span class=\"_ _3\"></span>si riferisce principalmente a normali crediti di<span class=\"_ _254\"> </span>fornitura e pe<span class=\"_ _0\"></span>r l\u2019analisi dell<span class=\"_ _0\"></span>e posizioni si r<span class=\"_ _0\"></span>imanda alla N<span class=\"_ _0\"></span>ota 34 sulle part<span class=\"_ _0\"></span>i correlate. Di <span class=\"_ _3c\"></span>seguito <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>iporta <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>mov<span class=\"_ _0\"></span>imentazione <span class=\"_ _3c\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fon<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>predispone<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un\u2019ottica<span class=\"_ _254\"> </span>realistica basa<span class=\"_ _0\"></span>ta sull\u2019effettiva recupera<span class=\"_ _0\"></span>bilit\u00e0 dei singoli c<span class=\"_ _0\"></span>rediti, come disciplina<span class=\"_ _0\"></span>to dall\u2019IFRS 9 <span class=\"_ _0\"></span>\u201c<span class=\"ff7\">expected losses</span>\u201d<span class=\"_ _254\"> </span>e che <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>a, inoltre, <span class=\"_ _3\"></span>comprensiva di una quota <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro 50 <span class=\"_ _3\"></span>migliaia a fronte <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el pi\u00f9 <span class=\"_ _3\"></span>generico rischio <span class=\"_ _3\"></span>di mancato<span class=\"_ _254\"> </span>incasso <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>attivit\u00e0 <span class=\"_ _54\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3f\"></span>esposte<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>bilancio. <span class=\"_ _54\"></span>Alla <span class=\"_ _3f\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>imangono <span class=\"_ _54\"></span>iscritti <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>1<span class=\"_ _0\"></span>1,6<span class=\"_ _254\"> </span>milioni, <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _4\"></span>signif<span class=\"_ _0\"></span>icativa, <span class=\"_ _3\"></span>quasi <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>8,7<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>milioni<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>posta <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo <span class=\"_ _4\"></span>alla principale <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _4\"></span>distr<span class=\"_ _0\"></span>ibutrice<span class=\"_ _254\"> </span>italiana, <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>po<span class=\"_ _0\"></span>rtoghese, <span class=\"_ _3c\"></span>g<span class=\"_ _0\"></span>reca <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>spa<span class=\"_ _0\"></span>gnola <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>fron<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>crediti <span class=\"_ _3f\"></span>scaduti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>pres<span class=\"_ _0\"></span>soch\u00e9 <span class=\"_ _3c\"></span>intera<span class=\"_ _0\"></span>mente <span class=\"_ _3c\"></span>svaluta<span class=\"_ _0\"></span>ti<span class=\"_ _254\"> </span>nella fascia olt<span class=\"_ _0\"></span>re l\u2019anno.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Fondo svalutazione crediti<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _e9\"> </span>(11.644)<span class=\"_ _254\"> </span>Movimenti del periodo: <span class=\"_ _1b4\"> </span><span class=\"ff1\"> </span>Accantonamenti <span class=\"_ _1b5\"> </span>(2.132)<span class=\"_ _254\"> </span>Utilizzo/rilascio  <span class=\"_ _12e\"> </span>3.012 Variazione di perimetro <span class=\"_ _1a\"> </span>(782)<span class=\"_ _254\"> </span>Altro <span class=\"_ _1b6\"> </span>-<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _8f\"> </span>(1<span class=\"_ _0\"></span>1.546)<span class=\"_ _254\"> </span>gliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.20<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-652": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs71e\">NOTA 9. Attivit<span class=\"_ _3\"></span>\u00e0 fiscali<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs71f\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs720\">Per imposte sul valore aggiunto <span class=\"_ _15a\"> </span>9.<span class=\"_ _3\"></span>693  <span class=\"_ _a2\"> </span>12.569 <span class=\"_ _0\"></span> <span class=\"_ _110\"> </span>(2.876)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs721\">Per imposte sul reddito <span class=\"_ _87\"> </span>2.742  <span class=\"_ _1a3\"> </span>4.360  <span class=\"_ _c7\"> </span>(1.618)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs722\">Attivit\u00e0 fiscali <span class=\"_ _1b8\"> </span>12.435  <span class=\"_ _70\"> </span>16.9<span class=\"_ _0\"></span>29 <span class=\"_ _3\"></span> <span class=\"_ _e4\"> </span>(4.494)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs723\">Al 31 dicembre 20<span class=\"_ _0\"></span>23 le atti<span class=\"_ _0\"></span>vit\u00e0 fiscali hanno com<span class=\"_ _0\"></span>plessi<span class=\"_ _0\"></span>vamente segnato un decr<span class=\"_ _0\"></span>emento di euro<span class=\"_ _0\"></span> 4.494 migli<span class=\"_ _0\"></span>aia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs724\">legato <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>diverso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>redito <span class=\"_ _3c\"></span>IVA <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3c\"></span>2.876 <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>nore <span class=\"_ _3c\"></span>credito <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _3c\"></span>sul <span class=\"_ _3c\"></span>reddito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>euro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs725\">1.618 migliaia.<span class=\"_ _0\"></span>  </div>NOTA 20. Pas<span class=\"_ _3\"></span>sivit\u00e0 fiscali Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Per imposte sul valore aggiunto <span class=\"_ _15a\"> </span>1<span class=\"_ _3\"></span>.610  <span class=\"_ _e0\"> </span>718  <span class=\"_ _b1\"> </span>892  Per fondo imposte sui redditi  <span class=\"_ _cb\"> </span>2.159  <span class=\"_ _a0\"> </span>1.415 <span class=\"_ _0\"></span> <span class=\"_ _151\"> </span>744  Per ritenute d'acconto da versare <span class=\"_ _177\"> </span>1.716  <span class=\"_ _19f\"> </span>1<span class=\"_ _3\"></span>.307  <span class=\"_ _a0\"> </span>408  Per imposte indirette e debiti altri <span class=\"_ _124\"> </span>1.330  <span class=\"_ _1a5\"> </span>1.289  <span class=\"_ _1a3\"> </span>40  Passivit\u00e0 fiscali <span class=\"_ _62\"> </span>6.815  <span class=\"_ _163\"> </span>4.7<span class=\"_ _0\"></span>30  <span class=\"_ _14d\"> </span>2.085  Al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>po<span class=\"_ _0\"></span>sta <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esame <span class=\"_ _3f\"></span>presenta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _3f\"></span>pari <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>6.815 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia, <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>aumento <span class=\"_ _54\"></span>rispetto <span class=\"_ _3f\"></span>al saldo al 31 dicembre 2022 di complessivi euro 2.805 migliaia di cui euro 892 migliaia per maggior debito IVA<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs582\">euro <span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>migliaia <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>ste <span class=\"_ _0\"></span>sui <span class=\"_ _3c\"></span>redditi, <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>408 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>imposte <span class=\"_ _3c\"></span>indi<span class=\"_ _0\"></span>rette <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>40 <span class=\"_ _0\"></span>migliaia <span class=\"_ _3c\"></span>per </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs583\">debiti <span class=\"_ _3f\"></span>altri. <span class=\"_ _3f\"></span>Le <span class=\"_ _3f\"></span>variazio<span class=\"_ _0\"></span>ni <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>aumento <span class=\"_ _54\"></span>sono <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>parte <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>iconducibili <span class=\"_ _3f\"></span>all\u2019effe<span class=\"_ _0\"></span>tto <span class=\"_ _3c\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>due<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>neoacquisite<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8ef\">societ\u00e0 francesi<span class=\"_ _0\"></span>.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8f0\">Si segnala c<span class=\"_ _0\"></span>he ad oggi non e<span class=\"_ _0\"></span>sistono scaduti<span class=\"_ _0\"></span> relativamente<span class=\"_ _0\"></span> alla voce in esame<span class=\"_ _0\"></span>. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-716": {
   "value": "NOTA 9. Attivit<span class=\"_ _3\"></span>\u00e0 fiscali<span class=\"_ _254\"> </span> Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Per imposte sul valore aggiunto <span class=\"_ _15a\"> </span>9.<span class=\"_ _3\"></span>693  <span class=\"_ _a2\"> </span>12.569 <span class=\"_ _0\"></span> <span class=\"_ _110\"> </span>(2.876)<span class=\"_ _254\"> </span> Per imposte sul reddito <span class=\"_ _87\"> </span>2.742  <span class=\"_ _1a3\"> </span>4.360  <span class=\"_ _c7\"> </span>(1.618)<span class=\"_ _254\"> </span> Attivit\u00e0 fiscali <span class=\"_ _1b8\"> </span>12.435  <span class=\"_ _70\"> </span>16.9<span class=\"_ _0\"></span>29 <span class=\"_ _3\"></span> <span class=\"_ _e4\"> </span>(4.494)<span class=\"_ _254\"> </span> Al 31 dicembre 20<span class=\"_ _0\"></span>23 le atti<span class=\"_ _0\"></span>vit\u00e0 fiscali hanno com<span class=\"_ _0\"></span>plessi<span class=\"_ _0\"></span>vamente segnato un decr<span class=\"_ _0\"></span>emento di euro<span class=\"_ _0\"></span> 4.494 migli<span class=\"_ _0\"></span>aia<span class=\"_ _254\"> </span> legato <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>diverso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>redito <span class=\"_ _3c\"></span>IVA <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3c\"></span>2.876 <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>nore <span class=\"_ _3c\"></span>credito <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _3c\"></span>sul <span class=\"_ _3c\"></span>reddito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>euro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> 1.618 migliaia.<span class=\"_ _0\"></span>  NOTA 10. Altri crediti ed altre <span class=\"_ _4\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 correnti<span class=\"_ _3\"></span>  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Acconti a fornitori <span class=\"_ _18f\"> </span>5.180  <span class=\"_ _19c\"> </span>5<span class=\"_ _0\"></span>.635  <span class=\"_ _19c\"> </span>(455)<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Altri crediti <span class=\"_ _1b9\"> </span>5.805  <span class=\"_ _a2\"> </span>5.085  <span class=\"_ _a2\"> </span>720  Ratei e risconti attivi <span class=\"_ _1ba\"> </span>3.586  <span class=\"_ _a2\"> </span>3.219  <span class=\"_ _a0\"> </span>367  Attivit\u00e0 finanziarie correnti <span class=\"_ _2d\"> </span>12  <span class=\"_ _108\"> </span>217  <span class=\"_ _1a9\"> </span>(206)<span class=\"_ _254\"> </span> Altri crediti ed altre attivit\u00e0 cor<span class=\"_ _0\"></span>renti <span class=\"_ _13\"> </span>14.<span class=\"_ _0\"></span>582  <span class=\"_ _e4\"> </span>14.156  <span class=\"_ _e1\"> </span>426  Al 31 <span class=\"_ _3\"></span>dicembre 2023 <span class=\"_ _3\"></span>la posta reg<span class=\"_ _3\"></span>istra nel <span class=\"_ _3\"></span>complesso un incremento di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 426 <span class=\"_ _3\"></span>migliaia dovuto all\u2019incremento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> degli <span class=\"_ _5b\"> </span>\u201cAltr<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>Crediti\u201d <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>euro <span class=\"_ _5b\"> </span>7<span class=\"_ _0\"></span>20 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _5b\"> </span>r<span class=\"_ _0\"></span>iconducibile <span class=\"_ _50\"> </span>all\u2019eff<span class=\"_ _0\"></span>etto <span class=\"_ _5b\"> </span>perimetro  delle <span class=\"_ _5b\"> </span>societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _254\"> </span> francesi <span class=\"_ _0\"></span>neoacquisite<span class=\"_ _0\"></span>. A tal<span class=\"_ _0\"></span>e var<span class=\"_ _0\"></span>iazione <span class=\"_ _0\"></span>si ag<span class=\"_ _0\"></span>giunge l\u2019i<span class=\"_ _0\"></span>ncremento <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>voce Rate<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>risconti<span class=\"_ _0\"></span> attivi <span class=\"_ _0\"></span>per euro<span class=\"_ _0\"></span> 367<span class=\"_ _254\"> </span> migliaia, <span class=\"_ _0\"></span>parzialmente co<span class=\"_ _0\"></span>mpensata dal<span class=\"_ _0\"></span> decrem<span class=\"_ _0\"></span>ento della voce<span class=\"_ _0\"></span> Acconti a for<span class=\"_ _0\"></span>nitori <span class=\"_ _0\"></span>per euro<span class=\"_ _0\"></span> 455 migliaia<span class=\"_ _0\"></span> e delle<span class=\"_ _254\"> </span> Attivit\u00e0 <span class=\"_ _54\"> </span>fi<span class=\"_ _0\"></span>nanziarie <span class=\"_ _5a\"> </span>correnti <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>206 <span class=\"_ _5a\"> </span>miglia<span class=\"_ _0\"></span>ia. <span class=\"_ _54\"></span>Quest\u2019ul<span class=\"_ _0\"></span>tima <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>do<span class=\"_ _0\"></span>vuta <span class=\"_ _5a\"> </span>all\u2019incasso <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>credito<span class=\"_ _254\"> </span> finanziario le<span class=\"_ _0\"></span>gato allo strum<span class=\"_ _0\"></span>ento finanziar<span class=\"_ _0\"></span>io derivato <span class=\"_ _0\"></span>sul bunker<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs72f\">Come gi\u00e0 segnalato nelle precedenti relaz<span class=\"_ _0\"></span>ioni a p<span class=\"_ _3\"></span>artire dal bilanci<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2017, il saldo della posta \u201cAltri crediti\u201d non<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs730\">\u00e8 <span class=\"_ _3c\"></span>influenzato <span class=\"_ _3c\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>presenz<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>credito <span class=\"_ _3c\"></span>verso <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>parte <span class=\"_ _3c\"></span>corre<span class=\"_ _0\"></span>lata <span class=\"_ _3c\"></span>Argentina <span class=\"_ _3c\"></span>S.r.l.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>8.000<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3c\"></span>in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs731\">quanto integralme<span class=\"_ _0\"></span>nte svalu<span class=\"_ _0\"></span>tato (Nota 3<span class=\"_ _0\"></span>4).<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs732\">La posta \u201cRatei e risconti attivi\u201d si riferisce ai normali a<span class=\"_ _0\"></span>ppostamenti per la rilevazio<span class=\"_ _0\"></span>ne e <span class=\"_ _3\"></span>corretta allo<span class=\"_ _0\"></span>cazione di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs733\">costi di comp<span class=\"_ _0\"></span>etenza dell\u2019eserc<span class=\"_ _0\"></span>izio successivo, ti<span class=\"_ _0\"></span>picamente spese ass<span class=\"_ _0\"></span>icurative, lo<span class=\"_ _0\"></span>cazioni, interess<span class=\"_ _0\"></span>i. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-766": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs727\">NOTA 10. Altri crediti ed altre <span class=\"_ _4\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 correnti<span class=\"_ _3\"></span>  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs728\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs729\">Acconti a fornitori <span class=\"_ _18f\"> </span>5.180  <span class=\"_ _19c\"> </span>5<span class=\"_ _0\"></span>.635  <span class=\"_ _19c\"> </span>(455)<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs72a\">Altri crediti <span class=\"_ _1b9\"> </span>5.805  <span class=\"_ _a2\"> </span>5.085  <span class=\"_ _a2\"> </span>720  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs72b\">Ratei e risconti attivi <span class=\"_ _1ba\"> </span>3.586  <span class=\"_ _a2\"> </span>3.219  <span class=\"_ _a0\"> </span>367  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs72c\">Attivit\u00e0 finanziarie correnti <span class=\"_ _2d\"> </span>12  <span class=\"_ _108\"> </span>217  <span class=\"_ _1a9\"> </span>(206)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs72d\">Altri crediti ed altre attivit\u00e0 cor<span class=\"_ _0\"></span>renti <span class=\"_ _13\"> </span>14.<span class=\"_ _0\"></span>582  <span class=\"_ _e4\"> </span>14.156  <span class=\"_ _e1\"> </span>426  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs72e\">Al 31 <span class=\"_ _3\"></span>dicembre 2023 <span class=\"_ _3\"></span>la posta reg<span class=\"_ _3\"></span>istra nel <span class=\"_ _3\"></span>complesso un incremento di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 426 <span class=\"_ _3\"></span>migliaia dovuto all\u2019incremento<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs72f\">degli <span class=\"_ _5b\"> </span>\u201cAltr<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>Crediti\u201d <span class=\"_ _50\"> </span>per <span class=\"_ _50\"> </span>euro <span class=\"_ _5b\"> </span>7<span class=\"_ _0\"></span>20 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _5b\"> </span>r<span class=\"_ _0\"></span>iconducibile <span class=\"_ _50\"> </span>all\u2019eff<span class=\"_ _0\"></span>etto <span class=\"_ _5b\"> </span>perimetro  delle <span class=\"_ _5b\"> </span>societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs730\">francesi <span class=\"_ _0\"></span>neoacquisite<span class=\"_ _0\"></span>. A tal<span class=\"_ _0\"></span>e var<span class=\"_ _0\"></span>iazione <span class=\"_ _0\"></span>si ag<span class=\"_ _0\"></span>giunge l\u2019i<span class=\"_ _0\"></span>ncremento <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>voce Rate<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>risconti<span class=\"_ _0\"></span> attivi <span class=\"_ _0\"></span>per euro<span class=\"_ _0\"></span> 367<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs731\">migliaia, <span class=\"_ _0\"></span>parzialmente co<span class=\"_ _0\"></span>mpensata dal<span class=\"_ _0\"></span> decrem<span class=\"_ _0\"></span>ento della voce<span class=\"_ _0\"></span> Acconti a for<span class=\"_ _0\"></span>nitori <span class=\"_ _0\"></span>per euro<span class=\"_ _0\"></span> 455 migliaia<span class=\"_ _0\"></span> e delle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs732\">Attivit\u00e0 <span class=\"_ _54\"> </span>fi<span class=\"_ _0\"></span>nanziarie <span class=\"_ _5a\"> </span>correnti <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>206 <span class=\"_ _5a\"> </span>miglia<span class=\"_ _0\"></span>ia. <span class=\"_ _54\"></span>Quest\u2019ul<span class=\"_ _0\"></span>tima <span class=\"_ _54\"></span>variaz<span class=\"_ _0\"></span>ione <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>do<span class=\"_ _0\"></span>vuta <span class=\"_ _5a\"> </span>all\u2019incasso <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>credito<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs733\">finanziario le<span class=\"_ _0\"></span>gato allo strum<span class=\"_ _0\"></span>ento finanziar<span class=\"_ _0\"></span>io derivato <span class=\"_ _0\"></span>sul bunker<span class=\"_ _254\"> </span>. </div>Come gi\u00e0 segnalato nelle precedenti relaz<span class=\"_ _0\"></span>ioni a p<span class=\"_ _3\"></span>artire dal bilanci<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2017, il saldo della posta \u201cAltri crediti\u201d non<span class=\"_ _254\"> </span> \u00e8 <span class=\"_ _3c\"></span>influenzato <span class=\"_ _3c\"></span>dalla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>presenz<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>credito <span class=\"_ _3c\"></span>verso <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>parte <span class=\"_ _3c\"></span>corre<span class=\"_ _0\"></span>lata <span class=\"_ _3c\"></span>Argentina <span class=\"_ _3c\"></span>S.r.l.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>8.000<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3c\"></span>in<span class=\"_ _254\"> </span> quanto integralme<span class=\"_ _0\"></span>nte svalu<span class=\"_ _0\"></span>tato (Nota 3<span class=\"_ _0\"></span>4).<span class=\"_ _254\"> </span> La posta \u201cRatei e risconti attivi\u201d si riferisce ai normali a<span class=\"_ _0\"></span>ppostamenti per la rilevazio<span class=\"_ _0\"></span>ne e <span class=\"_ _3\"></span>corretta allo<span class=\"_ _0\"></span>cazione di<span class=\"_ _254\"> </span> costi di comp<span class=\"_ _0\"></span>etenza dell\u2019eserc<span class=\"_ _0\"></span>izio successivo, ti<span class=\"_ _0\"></span>picamente spese ass<span class=\"_ _0\"></span>icurative, lo<span class=\"_ _0\"></span>cazioni, interess<span class=\"_ _0\"></span>i. NOTA 32. Inform<span class=\"_ _3\"></span>ativa sugli strumenti finanzia<span class=\"_ _3\"></span>ri- informazioni integrative La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>riportata <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ostra <span class=\"_ _0\"></span>una d<span class=\"_ _0\"></span>ettagliata <span class=\"_ _0\"></span>analisi <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>e pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>7, <span class=\"_ _0\"></span>second<span class=\"_ _0\"></span>o le categorie pre<span class=\"_ _0\"></span>viste dall\u2019IF<span class=\"_ _0\"></span>RS 9 per il 2023 e 20<span class=\"_ _0\"></span>22. Valori in migliaia \u20ac Valore Bilancio 31.12.2023<span class=\"_ _254\"> </span>Attivit\u00e0 a costo amm.to<span class=\"_ _254\"> </span>Attivit\u00e0 a fair value a CE** Attivit\u00e0 a fair value a OCI* Passivit\u00e0 a costo amm.to Passivit\u00e0 a fair value a OCI* Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ad\"> </span>  Altre partecipazioni <span class=\"_ _1d0\"> </span>974  <span class=\"_ _70\"> </span>974  <span class=\"_ _10c\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.317  <span class=\"_ _fd\"> </span>3.567  <span class=\"_ _16c\"> </span>-  <span class=\"_ _f1\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>-  <span class=\"_ _13d\"> </span>-  Crediti commerciali <span class=\"_ _1f4\"> </span>143.737  <span class=\"_ _49\"> </span>143.737  <span class=\"_ _17d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _f1\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _13d\"> </span>-  Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>12.435  <span class=\"_ _4d\"> </span>12.435  <span class=\"_ _45\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>582  <span class=\"_ _ab\"> </span>14.571  <span class=\"_ _ca\"> </span>12  <span class=\"_ _ab\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>90.062  <span class=\"_ _1c8\"> </span>90.062  <span class=\"_ _155\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>66.108  <span class=\"_ _132\"> </span>265.3<span class=\"_ _0\"></span>46 12  <span class=\"_ _10a\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _a5\"> </span>- <span class=\"_ _14d\"> </span>- Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _195\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _163\"> </span>  Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _ad\"> </span>  Debiti obbligazionari <span class=\"_ _1ce\"> </span>(20.000) <span class=\"_ _11b\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(20.000) <span class=\"_ _45\"> </span>-  Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span>(79.669) <span class=\"_ _10c\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(79.669) <span class=\"_ _157\"> </span>-  Debiti non correnti vs altri finanziatori (oltre 12M) (626) <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(626) <span class=\"_ _4a\"> </span>-  Debiti non correnti vs altri finanziatori (Oltre 12M) IFRS 16 (47.904) <span class=\"_ _ae\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(47.904) <span class=\"_ _ca\"> </span>- Passivit\u00e0 strumenti derivati di copertura (Non corrente) (175)  <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(175)  Debiti saldo prezzo su acquisizioni (Non corrente) (17.716) <span class=\"_ _4a\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(17.716) <span class=\"_ _6d\"> </span>-<span class=\"_ _0\"></span>  Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  Debiti vs banche a M-L termine (parte corrente) (23.948) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(23.948) <span class=\"_ _16a\"> </span>-  Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(2.548)<span class=\"_ _0\"></span> <span class=\"_ _147\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(2.548) <span class=\"_ _13a\"> </span>-  Debiti non correnti vs altri finanziatori (Corrente) (799) <span class=\"_ _b2\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(799) <span class=\"_ _f7\"> </span>-  Debiti non correnti vs altri finanz.ri (parte corrente) IFRS 16 (12.855) <span class=\"_ _103\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(12.855) <span class=\"_ _14b\"> </span>-  Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve termine (511) <span class=\"_ _9c\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(511) <span class=\"_ _4d\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Corrente) (1.057) <span class=\"_ _46\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(1.057)<span class=\"_ _0\"></span> Debiti per saldo prezzo su acquisizioni (Corrente) (5.858) <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.858) <span class=\"_ _13a\"> </span>-  Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span><span class=\"ff7\">(548) <span class=\"_ _ef\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(548) <span class=\"_ _4a\"> </span></span>-  Debiti commerciali <span class=\"_ _1f8\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _161\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _5e\"> </span></span>-  Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _4d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _161\"> </span></span>-  Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _10d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _4e\"> </span></span>-  Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>413.881) <span class=\"_ _ca\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _f1\"> </span>-  <span class=\"_ _f1\"> </span>(4<span class=\"_ _0\"></span>12.649)<span class=\"_ _254\"> </span>(1.232) * Conto economico complessivo, ** Conto economico Valori in migliaia \u20ac Valore Bilancio 31.12.2022<span class=\"_ _254\"> </span>Attivit\u00e0 a costo amm.to<span class=\"_ _254\"> </span>Attivit\u00e0 a fair value a CE** Attivit\u00e0 a fair value a OCI* Passivit\u00e0 a costo amm.to<span class=\"ff1 fs0 fc0\"> </span>Passivit\u00e0 a fair value a OCI*<span class=\"ff1 fs0 fc0\"> </span>Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  Altre partecipazioni <span class=\"_ _1d0\"> </span>723  <span class=\"_ _70\"> </span>723  <span class=\"_ _10d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.903  <span class=\"_ _c0\"> </span>3.445  <span class=\"_ _a3\"> </span>-  <span class=\"_ _180\"> </span>1.459  <span class=\"_ _16c\"> </span>-  <span class=\"_ _13d\"> </span>-<span class=\"_ _0\"></span>  Crediti commerciali <span class=\"_ _1f4\"> </span>119.107  <span class=\"_ _4a\"> </span>1<span class=\"_ _3\"></span>19.107  <span class=\"_ _47\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>16.929  <span class=\"_ _ab\"> </span>16.929  <span class=\"_ _5d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _e5\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>156  <span class=\"_ _12f\"> </span>14.146  <span class=\"_ _142\"> </span>10  <span class=\"_ _4d\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>68.830  <span class=\"_ _4a\"> </span>68.8<span class=\"_ _0\"></span>30  <span class=\"_ _92\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>24.647  <span class=\"_ _aa\"> </span>223.178 10  <span class=\"_ _147\"> </span>1.459  <span class=\"_ _164\"> </span>- <span class=\"_ _ec\"> </span>- Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _c4\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _19e\"> </span>  Debiti obbligazionari <span class=\"_ _1ce\"> </span>(25.000) <span class=\"_ _10e\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(25.000) <span class=\"_ _164\"> </span>-  Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span>(44.838) <span class=\"_ _43\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(44.838)<span class=\"_ _0\"></span> <span class=\"_ _16a\"> </span>-  Debiti non correnti vs altri finanziatori (oltre 12M) (1.424) <span class=\"_ _4d\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.424) <span class=\"_ _a5\"> </span>-<span class=\"_ _254\"> </span>Debiti non correnti vs altri finanziatori (Oltre 12M) IFRS 16 (29.834) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(29.834) <span class=\"_ _ca\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Non corrente) -  <span class=\"_ _c8\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>-  <span class=\"_ _c3\"> </span>-  Debiti saldo prezzo su acquisizioni (Non corrente) - <span class=\"_ _18\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>- <span class=\"_ _12d\"> </span>-  Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  Debiti vs banche a M-L termine (parte corrente) (11.805) <span class=\"_ _170\"> </span>-  <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.805) <span class=\"_ _a3\"> </span>-  Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(3.933)<span class=\"_ _0\"></span> <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(3.933) <span class=\"_ _13a\"> </span>-<span class=\"_ _0\"></span>  Debiti non correnti vs altri finanziatori (Corrente) (940) <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(940) <span class=\"_ _4a\"> </span>-  Debiti non correnti vs altri finanz.ri (parte corrente) IFRS 16 (11.740) <span class=\"_ _189\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.740)<span class=\"_ _0\"></span> <span class=\"_ _13f\"> </span>-  Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve termine (1.051) <span class=\"_ _12f\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.051) <span class=\"_ _40\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Corrente) (619) <span class=\"_ _113\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _c3\"> </span>(619) Debiti per saldo prezzo su acquisizioni (Corrente) (1.700) <span class=\"_ _ab\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.700) <span class=\"_ _af\"> </span>-  Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _113\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _14c\"> </span></span>-  Debiti commerciali <span class=\"_ _1f8\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _53\"> </span></span>-  Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _ee\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _ae\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _157\"> </span></span>-  Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>301.825) <span class=\"_ _142\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(301.206)<span class=\"_ _254\"> </span>(619) * Conto economico complessivo, ** Conto economico Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>tra <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>solo <span class=\"_ _3c\"></span>quelle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cAltre <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>\u201cAlt<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>crediti <span class=\"_ _3c\"></span>ed<span class=\"_ _0\"></span> altre <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>prendono <span class=\"_ _0\"></span>tito<span class=\"_ _0\"></span>li, o<span class=\"_ _0\"></span>vvero <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>vengono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n impatto <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>onto <span class=\"_ _0\"></span>economico<span class=\"_ _0\"></span> ed<span class=\"_ _0\"></span> includ<span class=\"_ _0\"></span>ono, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>dei d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>a con <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>patto <span class=\"_ _0\"></span>a conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plessivo. I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerciali <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> gli <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>i cr<span class=\"_ _0\"></span>editi <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>valutati<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>nom<span class=\"_ _0\"></span>inale c<span class=\"_ _0\"></span>he considerata la rapidit\u00e0 di incasso, coincide con il <span class=\"_ _3\"></span>valore determinato dall\u2019a<span class=\"_ _0\"></span>pplicazione del costo ammortizzato, in <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>l\u2019IFRS <span class=\"_ _5a\"> </span>9. <span class=\"_ _5a\"> </span>Tra <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"> </span>pa<span class=\"_ _0\"></span>ssivit\u00e0 <span class=\"_ _5a\"> </span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>deriva<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>negoziaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>rientrano <span class=\"_ _5a\"> </span>nella <span class=\"_ _5a\"> </span>categor<span class=\"_ _0\"></span>ia \u201cPassivit\u00e0 <span class=\"_ _54\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>alue</span>\u201d,<span class=\"_ _254\"> </span> <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>entre <span class=\"_ _54\"></span>i <span class=\"_ _54\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _54\"></span>vengono <span class=\"_ _54\"></span>registr<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>value</span>, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>relativa<span class=\"_ _0\"></span> variazione <span class=\"_ _55\"> </span>v<span class=\"_ _0\"></span>iene <span class=\"_ _55\"> </span>contabili<span class=\"_ _0\"></span>zzata <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>una <span class=\"_ _55\"> </span>riser<span class=\"_ _0\"></span>va <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _56\"> </span>netto, <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>costitui<span class=\"_ _0\"></span>sce <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>conto <span class=\"_ _55\"> </span>econom<span class=\"_ _0\"></span>ico complessivo. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>segnala<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>o, c<span class=\"_ _0\"></span>he il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> deri<span class=\"_ _0\"></span>vati relati<span class=\"_ _0\"></span>vi alla copertura<span class=\"_ _0\"></span> dei tassi di i<span class=\"_ _0\"></span>nteresse, bun<span class=\"_ _0\"></span>ker ed ai tassi d<span class=\"_ _0\"></span>i cambio, come gi<span class=\"_ _0\"></span>\u00e0 segnalato alle<span class=\"_ _0\"></span> Note 5 e 14. Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>isulta, <span class=\"_ _0\"></span>infatti<span class=\"_ _0\"></span>, i<span class=\"_ _0\"></span>n ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>opertura<span class=\"_ _0\"></span> (swa<span class=\"_ _0\"></span>p) s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>bunker <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la societ\u00e0 armatric<span class=\"_ _0\"></span>e ha attivato allo<span class=\"_ _0\"></span> scopo di ridurre e contro<span class=\"_ _0\"></span>llare i rischi connessi alle va<span class=\"_ _0\"></span>riazioni del prezzo della<span class=\"_ _0\"></span> materia <span class=\"_ _3\"></span>prima, <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _4\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>negativo per <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>10<span class=\"_ _0\"></span>9 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>enti con contro<span class=\"_ _0\"></span>partita la riserva <span class=\"_ _0\"></span>di patrimonio netto<span class=\"_ _0\"></span> apposit<span class=\"_ _0\"></span>amente designata<span class=\"_ _0\"></span>. Alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>uno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cop<span class=\"_ _0\"></span>ertura <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>ssi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nteresse, <span class=\"_ _3f\"></span>legato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al finanziamento<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>milioni, <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _4\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _4\"></span><span class=\"ff1\">\u00e8 <span class=\"_ _4\"></span>negati<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>117 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>(e<span class=\"_ _0\"></span>uro <span class=\"_ _4\"></span>58 <span class=\"_ _4\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _4\"></span>positivo </span></span>e <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _54\"></span>1<span class=\"_ _0\"></span>75 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>negati<span class=\"_ _0\"></span>vo), <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>ilevato <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>voci <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finanziarie <span class=\"_ _5b\"> </span>non <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _5a\"> </span>con<span class=\"_ _0\"></span> contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.  Ancora <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>strum<span class=\"_ _0\"></span>ento<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> inter<span class=\"_ _0\"></span>esse, <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> euro<span class=\"_ _0\"></span> 5,5<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>milioni, il <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _54\"></span></span>positivo <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>241 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>rilevato <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _54\"></span>voce <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>correnti <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>n contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.<span class=\"_ _254\"> </span>Infine, un <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rzo <span class=\"_ _3\"></span>strumento di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _3\"></span>sui tassi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse sul <span class=\"_ _3\"></span>finanziamento di <span class=\"_ _3\"></span>euro 15.000 <span class=\"_ _3\"></span>migliaia, in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo a Frutt<span class=\"_ _0\"></span>ital S.r.l. <span class=\"_ _0\"></span>il cui<span class=\"_ _0\"></span> mar<span class=\"_ _0\"></span>k to <span class=\"_ _0\"></span>market alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>positivo <span class=\"_ _0\"></span>e pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>euro 451 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia, iscritto nella voce attivi<span class=\"_ _0\"></span>t\u00e0 finanziari<span class=\"_ _0\"></span>e non correnti c<span class=\"_ _0\"></span>on contropartita<span class=\"_ _0\"></span> la riserva di <span class=\"_ _0\"></span>patrimonio netto<span class=\"_ _0\"></span>.  Vi <span class=\"_ _0\"></span>\u00e8, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>copertura <span class=\"_ _3c\"></span>su <span class=\"_ _0\"></span>acquisti <span class=\"_ _0\"></span>usd <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>mark <span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>market <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>950 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia, iscritto nella voce<span class=\"_ _0\"></span> Passivit\u00e0 fi<span class=\"_ _0\"></span>nanziarie corr<span class=\"_ _0\"></span>enti con contropa<span class=\"_ _0\"></span>rtita riserva di <span class=\"_ _0\"></span>patrimo<span class=\"_ _0\"></span>nio netto<span class=\"_ _254\"> </span>.<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb1f\">il <span class=\"_ _3f\"></span>fat<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>tali <span class=\"_ _54\"></span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>soddisfino <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>dis<span class=\"_ _0\"></span>posizioni <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>IFRS, <span class=\"_ _54\"></span>compreso <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>livel<span class=\"_ _0\"></span>lo <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>gerarchia <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span><span class=\"ff7\">fair<span class=\"_ _254\"> </span></span><span class=\"ff7\"><span class=\"_ _0\"></span> </span></div><div class=\"t m0 h2 ff7 fs0 fc0 sc0 ls0 ws0 gsb20\">value<span class=\"ff1\"> in cui ricla<span class=\"_ _0\"></span>ssificare la re<span class=\"_ _0\"></span>lativa valutazion<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb21\">Nella valutazione<span class=\"_ _0\"></span> del f<span class=\"_ _3\"></span>air<span class=\"_ _0\"></span> value di un\u2019attivit\u00e0 o una passivit\u00e0,<span class=\"_ _0\"></span> il Gruppo si avvale per quanto<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>ossib<span class=\"_ _0\"></span>ile di <span class=\"_ _3\"></span>dati d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb22\">mercato <span class=\"_ _3f\"></span>os<span class=\"_ _0\"></span>servabili. <span class=\"_ _54\"></span>I <span class=\"_ _3f\"></span>fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>istinti <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>vari <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>ivelli <span class=\"_ _3f\"></span>gerarc<span class=\"_ _0\"></span>hici <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>dati <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>input <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3f\"></span>n<span class=\"_ _0\"></span>elle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb23\">tecniche di valut<span class=\"_ _0\"></span>azione, co<span class=\"_ _0\"></span>me illustrato di se<span class=\"_ _0\"></span>guito.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gsb24\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le t<span class=\"_ _0\"></span>ecniche <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione uti<span class=\"_ _0\"></span>lizzano <span class=\"_ _0\"></span>prezz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quotati <span class=\"_ _0\"></span>(non <span class=\"_ _0\"></span>rettifica<span class=\"_ _0\"></span>ti) s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>attivo<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>er<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb25\">le attivit\u00e0 o le <span class=\"_ _0\"></span>passivit\u00e0 iden<span class=\"_ _0\"></span>tiche soggette a<span class=\"_ _0\"></span>lla valutazio<span class=\"_ _0\"></span>ne;  </div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gsb26\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello <span class=\"_ _3d\"> </span>2: <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>tecniche <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>valutazione <span class=\"_ _55\"> </span>considerano <span class=\"_ _55\"> </span>input <span class=\"_ _55\"> </span>divers<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>dal<span class=\"_ _0\"></span>le <span class=\"_ _55\"> </span>q<span class=\"_ _3\"></span>uotazi<span class=\"_ _0\"></span>oni <span class=\"_ _55\"> </span>precedenti, <span class=\"_ _55\"> </span>ma<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb27\">comunque oss<span class=\"_ _0\"></span>ervabili diretta<span class=\"_ _0\"></span>mente (prezzi) o i<span class=\"_ _0\"></span>ndiretta<span class=\"_ _0\"></span>mente (derivati dai<span class=\"_ _0\"></span> prezzi) s<span class=\"_ _0\"></span>ul mercato;  </div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gsb28\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _0\"></span>e usate utilizzan<span class=\"_ _0\"></span>o input che non <span class=\"_ _0\"></span>si basano su <span class=\"_ _0\"></span>dati di mercato o<span class=\"_ _0\"></span>sservabili. </span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb29\">Se i dati di <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>put utilizzati per v<span class=\"_ _3\"></span>alutar<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>il fair value <span class=\"_ _3\"></span>di un\u2019attivit\u00e0<span class=\"_ _0\"></span> o <span class=\"_ _3\"></span>una passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb2a\">gerarchia <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fair <span class=\"_ _3c\"></span>value<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>intera <span class=\"_ _3c\"></span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>ins<span class=\"_ _0\"></span>erita <span class=\"_ _3c\"></span>nello <span class=\"_ _3c\"></span>stesso <span class=\"_ _3f\"></span>livello <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>gerarchia <span class=\"_ _3c\"></span>dell\u2019in<span class=\"_ _0\"></span>put <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>livello <span class=\"_ _3c\"></span>pi\u00f9<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb2b\">basso che \u00e8 significativo per l\u2019intera valutazione. Il Gruppo <span class=\"_ _3\"></span>rileva i trasferimenti tr<span class=\"_ _0\"></span>a i <span class=\"_ _3\"></span>vari livelli della gerarchia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb2c\">del fair value alla<span class=\"_ _0\"></span> fine dell\u2019eser<span class=\"_ _0\"></span>cizio nel quale <span class=\"_ _0\"></span>il trasferimento<span class=\"_ _0\"></span> ha avuto luo<span class=\"_ _0\"></span>go.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gsb2e\">Strumenti f<span class=\"_ _0\"></span>inanziari<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb2f\">I <span class=\"_ _3\"></span>derivati<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>valutati utilizzan<span class=\"_ _0\"></span>do tecniche <span class=\"_ _3\"></span>che si <span class=\"_ _3\"></span>basano sui dati <span class=\"_ _3\"></span>di mercato, sono <span class=\"ff7\">swap <span class=\"_ _3\"></span>sul bunker<span class=\"ff1\"> e <span class=\"_ _3\"></span>cambi ed <span class=\"_ _3\"></span><span class=\"ff7\">IRS<span class=\"_ _254\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff7\"> </span></span></span></div><div class=\"t m0 h2 ff7 fs0 fc0 sc0 ls0 ws0 gsb30\">sui <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>assi <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>interesse<span class=\"ff1\"> <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>hanno finalit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _3\"></span>equo <span class=\"_ _3\"></span>degli <span class=\"_ _4\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _3\"></span>sottostanti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>flussi<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb31\">di cassa. <span class=\"_ _0\"></span>Le tecniche di <span class=\"_ _0\"></span>valutaz<span class=\"_ _0\"></span>ione applicate c<span class=\"_ _0\"></span>on maggior fre<span class=\"_ _0\"></span>quenza includ<span class=\"_ _0\"></span>ono i m<span class=\"_ _0\"></span>odelli di \u2019forward<span class=\"_ _0\"></span> pricing\u2018 e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb32\">\u2019<span class=\"ff7\">swap</span>\u2019, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzano <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alcoli <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>re a<span class=\"_ _0\"></span>ttuale. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>seguente <span class=\"_ _3c\"></span>analizza <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb33\">al <span class=\"ff7\">fair valu<span class=\"_ _0\"></span>e</span> in base a tre d<span class=\"_ _0\"></span>ifferenti livelli<span class=\"_ _0\"></span> di valutazione.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb34\">Valori in migliaia \u20ac <span class=\"_ _184\"> </span>31.12.2023 <span class=\"_ _1f\"> </span>31.12.2022<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb35\">Attivit\u00e0 finanziarie <span class=\"_ _1f4\"> </span>Livello 1<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb36\">Livello 2<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb37\">Livello 3<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb38\">Livello 1<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb39\">Livello 2<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb3a\">Livello 3<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb3b\">Attivit\u00e0 finanziarie correnti <span class=\"_ _13\"> </span>12  <span class=\"_ _101\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>10  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1c4\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb3c\">Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>750  <span class=\"_ _10a\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>1.459  <span class=\"_ _11b\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb3d\">Passivit\u00e0 finanziarie <span class=\"_ _1c3\"> </span><span class=\"ff1\">  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span> </span><span class=\"ff1\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb3e\">Derivati di negoziazione <span class=\"_ _8a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb3f\">Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>(1.232) <span class=\"_ _a3\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>(619) <span class=\"_ _10d\"> </span>-  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb40\">Il livello 1 di va<span class=\"_ _0\"></span>lutazione \u00e8 s<span class=\"_ _0\"></span>tato utilizza<span class=\"_ _0\"></span>to per i titoli ave<span class=\"_ _0\"></span>nti valore non sign<span class=\"_ _0\"></span>ificativo. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb41\">Il <span class=\"_ _3c\"></span>li<span class=\"_ _0\"></span>vello <span class=\"_ _3f\"></span>2 <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lutazione, <span class=\"_ _3f\"></span>uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>str<span class=\"_ _0\"></span>umenti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>mis<span class=\"_ _0\"></span>urati <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _3f\"></span>si <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>asa <span class=\"_ _3f\"></span>su <span class=\"_ _3f\"></span>param<span class=\"_ _0\"></span>etri,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb42\">come <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>unker, <span class=\"_ _4\"></span>cambi <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>tas<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>interesse, <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>sono q<span class=\"_ _3\"></span>uota<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>me<span class=\"_ _0\"></span>rcati <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivi <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>sservab<span class=\"_ _0\"></span>ili <span class=\"_ _4\"></span>su <span class=\"_ _3\"></span>curve <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>tassi <span class=\"_ _4\"></span>uff<span class=\"_ _0\"></span>iciali.<span class=\"_ _254\"> </span>  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb43\">L\u2019attivit\u00e0 <span class=\"_ _3c\"></span>finanziaria <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>livello <span class=\"_ _0\"></span>2 <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>relativa <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>positivo <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>derivat<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb44\">sugli <span class=\"_ _0\"></span>interess<span class=\"_ _0\"></span>i mentre<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>con il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>2 a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023<span class=\"_ _0\"></span> \u00e8<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>lativa <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>negat<span class=\"_ _0\"></span>ivi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb45\">del derivato sui c<span class=\"_ _0\"></span>ambi, bun<span class=\"_ _0\"></span>ker e parte interess<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gsb46\">Strumenti non<span class=\"_ _0\"></span> finanziar<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb47\">Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>sussistono <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>non <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>inanziari v<span class=\"_ _3\"></span>alutati <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _4\"></span>dicembre <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>rappresentati <span class=\"_ _3\"></span>dalle<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb48\">attivit\u00e0 biologic<span class=\"_ _0\"></span>he della socie<span class=\"_ _0\"></span>t\u00e0 produttrice m<span class=\"_ _0\"></span>essicana. <span class=\"_ _0\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-653": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs736\">NOTA 11. Dispo<span class=\"_ _3\"></span>nibilit\u00e0 liquide e mezzi e<span class=\"_ _3\"></span>quivalenti  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs737\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc0 sc0 ls0 ws0 gs738\">Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide e mezzi equivalenti <span class=\"_ _e8\"> </span>90.062  <span class=\"_ _32\"> </span>68.8<span class=\"_ _0\"></span>30  <span class=\"_ _195\"> </span>21.233<span class=\"_ _254\"> </span><span class=\"_ _0\"></span>  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2dc\">Il <span class=\"_ _4\"></span>sald<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>riflette i <span class=\"_ _3e\"></span>sa<span class=\"_ _0\"></span>ldi <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivi <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>corrente <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gr<span class=\"_ _0\"></span>uppo. <span class=\"_ _4\"></span>La variazione <span class=\"_ _3\"></span>della <span class=\"_ _4\"></span>voc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>analit<span class=\"_ _0\"></span>icamente<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10b\">analizzabile nel r<span class=\"_ _0\"></span>endiconto <span class=\"_ _0\"></span>finanziario.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-717": {
   "value": "NOTA 11. Dispo<span class=\"_ _3\"></span>nibilit\u00e0 liquide e mezzi e<span class=\"_ _3\"></span>quivalenti  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide e mezzi equivalenti <span class=\"_ _e8\"> </span>90.062  <span class=\"_ _32\"> </span>68.8<span class=\"_ _0\"></span>30  <span class=\"_ _195\"> </span>21.233<span class=\"_ _254\"> </span>Il <span class=\"_ _4\"></span>sald<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>riflette i <span class=\"_ _3e\"></span>sa<span class=\"_ _0\"></span>ldi <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivi <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>corrente <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gr<span class=\"_ _0\"></span>uppo. <span class=\"_ _4\"></span>La variazione <span class=\"_ _3\"></span>della <span class=\"_ _4\"></span>voc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>analit<span class=\"_ _0\"></span>icamente<span class=\"_ _254\"> </span> analizzabile nel r<span class=\"_ _0\"></span>endiconto <span class=\"_ _0\"></span>finanziario.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-767": {
   "value": "NOTA 11. Dispo<span class=\"_ _3\"></span>nibilit\u00e0 liquide e mezzi e<span class=\"_ _3\"></span>quivalenti Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide e mezzi equivalenti <span class=\"_ _e8\"> </span>90.062  <span class=\"_ _32\"> </span>68.8<span class=\"_ _0\"></span>30  <span class=\"_ _195\"> </span>21.233<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Il <span class=\"_ _4\"></span>sald<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>riflette i <span class=\"_ _3e\"></span>sa<span class=\"_ _0\"></span>ldi <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivi <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>corrente <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gr<span class=\"_ _0\"></span>uppo. <span class=\"_ _4\"></span>La variazione <span class=\"_ _3\"></span>della <span class=\"_ _4\"></span>voc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>analit<span class=\"_ _0\"></span>icamente<span class=\"_ _254\"> </span>analizzabile nel r<span class=\"_ _0\"></span>endiconto <span class=\"_ _0\"></span>finanziario.<span class=\"_ _254\"> </span>NOTA 14. Pas<span class=\"_ _3\"></span>sivit\u00e0 finanziarie<span class=\"_ _254\"> </span>L\u2019informativa sulle<span class=\"_ _0\"></span> pass<span class=\"_ _0\"></span>ivit\u00e0 finanziari<span class=\"_ _0\"></span>e descritta qu<span class=\"_ _0\"></span>i di se<span class=\"_ _0\"></span>guito \u00e8 unica<span class=\"_ _0\"></span>, comprend<span class=\"_ _0\"></span>ente quind<span class=\"_ _0\"></span>i sia la parte<span class=\"_ _0\"></span> non<span class=\"_ _254\"> </span>corrente che cor<span class=\"_ _0\"></span>rente delle ste<span class=\"_ _0\"></span>sse, al fine di render<span class=\"_ _0\"></span>ne pi\u00f9 im<span class=\"_ _0\"></span>mediata la com<span class=\"_ _0\"></span>prensione. L\u2019esposizione <span class=\"_ _0\"></span>finanziaria si <span class=\"_ _0\"></span>presenta come se<span class=\"_ _0\"></span>gue:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Debiti obbligazionari (oltre i 12 mesi) <span class=\"_ _1bf\"> </span>2<span class=\"_ _0\"></span>0.000  <span class=\"_ _6f\"> </span>25.000  <span class=\"_ _71\"> </span>(5.000<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>Debiti verso banche a medio-lungo termine (oltre i 12 mesi) <span class=\"_ _45\"> </span>79.669 <span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _1c2\"> </span>34.831 Debiti verso altri finanziatori (oltre i 12 mesi) <span class=\"_ _b\"> </span>626  <span class=\"_ _150\"> </span>1.424  <span class=\"_ _a0\"> </span>(798)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 1<span class=\"_ _0\"></span>6 <span class=\"_ _180\"> </span>47<span class=\"_ _0\"></span>.904  <span class=\"_ _c3\"> </span>29.834  <span class=\"_ _13d\"> </span>18.070 Passivit\u00e0 per strumenti derivati di copertura (Non corrente) <span class=\"_ _4b\"> </span>175  <span class=\"_ _1a9\"> </span>-  <span class=\"_ _d4\"> </span>175 Debiti per saldo prezzo su acquisizioni (Non corrente) <span class=\"_ _e5\"> </span>17.716  <span class=\"_ _19e\"> </span>-  <span class=\"_ _d4\"> </span>17.716 Passivit\u00e0 finanziarie non<span class=\"_ _0\"></span> correnti <span class=\"_ _8a\"> </span>166.090  <span class=\"_ _a4\"> </span>10<span class=\"_ _0\"></span>1.096  <span class=\"_ _fd\"> </span>64.994 Debiti obbligazionari (parte corrente) <span class=\"_ _b0\"> </span>5.000  <span class=\"_ _1a7\"> </span>5.000  <span class=\"_ _1a7\"> </span>- Debiti verso banche (parte corrente dei mutui)  <span class=\"_ _e8\"> </span>23.948  <span class=\"_ _13d\"> </span>11.805  <span class=\"_ _ec\"> </span>12.143 Debiti verso banche a breve termine <span class=\"_ _16f\"> </span>2.5<span class=\"_ _0\"></span>48  <span class=\"_ _a2\"> </span>3.933  <span class=\"_ _19c\"> </span>(1.385)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (p<span class=\"_ _0\"></span>arte corrente) <span class=\"_ _66\"> </span>799<span class=\"_ _3\"></span>  <span class=\"_ _c9\"> </span>940  <span class=\"_ _ea\"> </span>(141<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori IFRS 16 (parte corre<span class=\"_ _0\"></span>nte) <span class=\"_ _fd\"> </span>12.855<span class=\"_ _0\"></span>  <span class=\"_ _110\"> </span>11.740  <span class=\"_ _163\"> </span>1.114 Debiti verso altri finanziatori a breve termine <span class=\"_ _b\"> </span>5<span class=\"_ _0\"></span>11  <span class=\"_ _35\"> </span>1<span class=\"_ _3\"></span>.051  <span class=\"_ _14e\"> </span>(541)<span class=\"_ _254\"> </span>Passivit\u00e0 per strumenti derivati di copertura (pa<span class=\"_ _0\"></span>rte corrente) <span class=\"_ _98\"> </span>1.057  <span class=\"_ _a0\"> </span>619  <span class=\"_ _1bb\"> </span>438 Debiti per saldo prezzo su acquisizioni (parte corrente) <span class=\"_ _48\"> </span>5.858  <span class=\"_ _a2\"> </span>1.700  <span class=\"_ _1a5\"> </span>4.158 Passivit\u00e0 finanziarie correnti <span class=\"_ _1c3\"> </span>52.576  <span class=\"_ _e4\"> </span>36.<span class=\"_ _0\"></span>789  <span class=\"_ _1c4\"> </span>15.788 La <span class=\"_ _3c\"></span>variazione <span class=\"_ _3c\"></span>nell\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>complessi<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>8<span class=\"_ _0\"></span>0.782 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>(fra <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>rente <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>corrente) <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>flette <span class=\"_ _3c\"></span>le<span class=\"_ _254\"> </span>principali compo<span class=\"_ _0\"></span>nenti per lo pi<span class=\"_ _0\"></span>\u00f9 legate ai finanz<span class=\"_ _0\"></span>iamenti a med<span class=\"_ _0\"></span>io termine come<span class=\"_ _0\"></span> qui sotto<span class=\"_ _0\"></span> dettagliate:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">erogazione, <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _50\"> </span>10 <span class=\"_ _50\"> </span>gennaio <span class=\"_ _5b\"> </span>20<span class=\"_ _0\"></span>23, <span class=\"_ _50\"> </span>della <span class=\"_ _50\"> </span>seconda <span class=\"_ _50\"> </span>e <span class=\"_ _50\"> </span>terza <span class=\"_ _50\"> </span>tranche  del <span class=\"_ _5b\"> </span>nuovo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _50\"> </span>(di<span class=\"_ _254\"> </span></span></span>compressivi <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>9<span class=\"_ _0\"></span>0.000 <span class=\"_ _54\"></span>migliaia) <span class=\"_ _54\"></span>pari <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>56.<span class=\"_ _0\"></span>238 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3f\"></span>(co<span class=\"_ _0\"></span>mprensivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>46<span class=\"_ _0\"></span>2 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia<span class=\"_ _254\"> </span>relativamente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5b\"> </span>am<span class=\"_ _0\"></span>mortizzato), <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>estinata <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>supportare<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>l\u2019e<span class=\"_ _0\"></span>sborso <span class=\"_ _5b\"> </span>fi<span class=\"_ _0\"></span>nanziario <span class=\"_ _5b\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>due<span class=\"_ _254\"> </span>acquisizioni <span class=\"_ _56\"> </span>francesi. <span class=\"_ _55\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _55\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>tale <span class=\"_ _56\"> </span>finanziame<span class=\"_ _0\"></span>nto <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>a<span class=\"_ _0\"></span>ssoggettato<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>covenant<span class=\"_ _254\"> </span>finanziari, <span class=\"_ _0\"></span>calcol<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>fina<span class=\"_ _0\"></span>nziaria <span class=\"_ _0\"></span>netta <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>Adjusted <span class=\"_ _0\"></span>EBITDA <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>posizion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>finanziaria n<span class=\"_ _0\"></span>etta e patrimo<span class=\"_ _0\"></span>nio netto che alla<span class=\"_ _0\"></span> data del b<span class=\"_ _0\"></span>ilancio che risultano <span class=\"_ _0\"></span>pienamente r<span class=\"_ _0\"></span>ispettati;<span class=\"_ _254\"> </span>il pagamento<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Capogruppo,<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>elle ra<span class=\"_ _0\"></span>te do<span class=\"_ _0\"></span>vute <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>finanziamento<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n p<span class=\"_ _0\"></span>ool <span class=\"_ _0\"></span>per un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porto<span class=\"_ _254\"> </span>di <span class=\"_ _3d\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>11<span class=\"_ _0\"></span>.220 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>unitamente <span class=\"_ _55\"> </span>alla <span class=\"_ _55\"> </span>contabilizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>261 <span class=\"_ _55\"> </span>migliaia <span class=\"_ _55\"> </span>quale <span class=\"_ _55\"> </span>interesse<span class=\"_ _254\"> </span>figurativo  derivante  dalla  contabilizzazione  della <span class=\"_ _50\"> </span>posta  con  il <span class=\"_ _5b\"> </span>meto<span class=\"_ _0\"></span>do <span class=\"_ _50\"> </span>del  costo <span class=\"_ _5b\"> </span>ammorti<span class=\"_ _0\"></span>zzato.  Si<span class=\"_ _254\"> </span>ricorda come su tale fina<span class=\"_ _0\"></span>nziamento sono in essere co<span class=\"_ _0\"></span>perture contro il rischio di varia<span class=\"_ _0\"></span>zione del tasso di<span class=\"_ _254\"> </span>interesse <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>una <span class=\"_ _3c\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>43,1% <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre, <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>cui <span class=\"_ _3f\"></span>valore <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k <span class=\"_ _3c\"></span>to <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>pari <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>netti euro 117 m<span class=\"_ _0\"></span>igliaia nega<span class=\"_ _0\"></span>tivo. il p<span class=\"_ _3\"></span>agam<span class=\"_ _0\"></span>ento di euro 1.101 migliaia di inter<span class=\"_ _0\"></span>essi sul prestito obbligaz<span class=\"_ _0\"></span>ionario di euro 30.000 m<span class=\"_ _0\"></span>igliaia ed<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>pagam<span class=\"_ _0\"></span>ento <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>prima<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ra<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>5.000 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>evi<span class=\"_ _0\"></span>denzia, <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>noltre <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>il<span class=\"_ _254\"> </span>prestito <span class=\"_ _3c\"></span>obbligaz<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>nec<span class=\"_ _0\"></span>essita <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cove<span class=\"_ _0\"></span>nants <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>quali <span class=\"_ _3c\"></span>rap<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>tra <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>izione<span class=\"_ _254\"> </span>finanziaria<span class=\"_ _0\"></span> netta ed Adjusted EBITDA e posiz<span class=\"_ _0\"></span>ione finan<span class=\"_ _0\"></span>ziaria netta e patrimonio ne<span class=\"_ _0\"></span>tto che alla data di<span class=\"_ _254\"> </span>riferimento r<span class=\"_ _0\"></span>isultano pienam<span class=\"_ _0\"></span>ente rispettati<span class=\"_ _0\"></span>;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>rimborso <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>parte <span class=\"_ _5a\"> </span>della <span class=\"_ _54\"></span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _54\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>rata <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro <span class=\"_ _5a\"> </span>1.028 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _54\"></span>del <span class=\"_ _54\"> </span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>Cr\u00e9dit<span class=\"_ _254\"> </span>Agricole. <span class=\"_ _3f\"></span>Si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>icorda <span class=\"_ _54\"></span>che <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>finanziamento <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>copertura <span class=\"_ _54\"></span>IRS <span class=\"_ _3f\"></span>sul <span class=\"_ _3f\"></span>tas<span class=\"_ _0\"></span>so <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interess<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>il<span class=\"_ _254\"> </span>100% del valore del finanziamen<span class=\"_ _0\"></span>to (originali euro 5.500 migliaia<span class=\"_ _0\"></span>) il <span class=\"_ _3\"></span>cui valor<span class=\"_ _0\"></span>e del mark-to market alla<span class=\"_ _254\"> </span>data del 31<span class=\"_ _0\"></span> dicembre 2023 <span class=\"_ _0\"></span>risulta positivo pe<span class=\"_ _0\"></span>r euro 241<span class=\"_ _0\"></span> migliaia;<span class=\"_ _254\"> </span>il pagamento di euro <span class=\"_ _0\"></span>549 migliaia<span class=\"_ _0\"></span> della rata in sca<span class=\"_ _0\"></span>denza d<span class=\"_ _0\"></span>el finanziamento<span class=\"_ _0\"></span> Credem; il pagamento di euro <span class=\"_ _0\"></span>757 migliaia della<span class=\"_ _0\"></span> rata in scade<span class=\"_ _0\"></span>nza del finanz<span class=\"_ _0\"></span>iamento<span class=\"_ _0\"></span> BPER Banca;<span class=\"_ _254\"> </span>la stipula di un nuo<span class=\"_ _0\"></span>vo contratto<span class=\"_ _0\"></span> di finanziamento <span class=\"_ _0\"></span>Credem 2023-<span class=\"_ _0\"></span>2028 per euro<span class=\"_ _0\"></span> 3.000 migliaia;<span class=\"_ _254\"> </span>il pagamento <span class=\"_ _0\"></span>da pa<span class=\"_ _0\"></span>rte di Fr<span class=\"_ _0\"></span>uttital <span class=\"_ _0\"></span>delle rate <span class=\"_ _0\"></span>30 giugno <span class=\"_ _0\"></span>e 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>del mutuo<span class=\"_ _0\"></span> ipote<span class=\"_ _0\"></span>cario in <span class=\"_ _0\"></span>pool per<span class=\"_ _254\"> </span>complessivi <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>1.129 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>(comprens<span class=\"_ _0\"></span>ivi <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _55\"> </span>contabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _55\"> </span>18 <span class=\"_ _55\"> </span>mig<span class=\"_ _3\"></span>liaia <span class=\"_ _55\"> </span>quale<span class=\"_ _254\"> </span>interesse figurativo). Su tale <span class=\"_ _3\"></span>finanziam<span class=\"_ _0\"></span>ento \u00e8 <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n essere una <span class=\"_ _3\"></span>copertura contro il <span class=\"_ _3\"></span>rischio di variazione del<span class=\"_ _254\"> </span>tasso di <span class=\"_ _3\"></span>interesse per <span class=\"_ _4\"></span>una<span class=\"_ _0\"></span> quota del <span class=\"_ _4\"></span>85<span class=\"_ _0\"></span>% <span class=\"_ _3\"></span>alla data <span class=\"_ _3\"></span>del 3<span class=\"_ _3\"></span>1 dicembre <span class=\"_ _3\"></span>il cui <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di mark <span class=\"_ _3\"></span>to market <span class=\"_ _3\"></span>\u00e8 p<span class=\"_ _3\"></span>ari<span class=\"_ _254\"> </span>ad euro <span class=\"_ _4\"></span>4<span class=\"_ _0\"></span>51 migliaia positivo. <span class=\"_ _3\"></span>Si segnala <span class=\"_ _3\"></span>che detto finanziamento \u00e8 <span class=\"_ _3\"></span>assoggettato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al risp<span class=\"_ _3\"></span>etto di covenant<span class=\"_ _254\"> </span>finanziari,<span class=\"_ _0\"></span> verificati su base<span class=\"_ _0\"></span> annuale e piename<span class=\"_ _0\"></span>nte rispe<span class=\"_ _0\"></span>ttati al 31 dicembre;<span class=\"_ _254\"> </span>il reg<span class=\"_ _3\"></span>olare pagame<span class=\"_ _0\"></span>nto da parte di <span class=\"_ _3\"></span>Frutti<span class=\"_ _0\"></span>tal delle rate in scadenza dei finanziamenti a medio termin<span class=\"_ _0\"></span>e in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 797 migliaia, c<span class=\"_ _0\"></span>on conclusio<span class=\"_ _0\"></span>ne degli stessi;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>regolare <span class=\"_ _5a\"> </span>pagamento <span class=\"_ _5a\"> </span>da <span class=\"_ _54\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Cosiarma <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _54\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _54\"> </span>sc<span class=\"_ _0\"></span>adenza <span class=\"_ _54\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanziam<span class=\"_ _0\"></span>ento <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>essere <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r<span class=\"_ _254\"> </span>complessivi e<span class=\"_ _0\"></span>uro 506 migli<span class=\"_ _0\"></span>aia;<span class=\"_ _254\"> </span>il <span class=\"_ _5a\"> </span>pagamen<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>da <span class=\"_ _5b\"> </span>parte <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5b\"> </span>Societ\u00e0 <span class=\"_ _5b\"> </span>Thor <span class=\"_ _5b\"> </span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>253 <span class=\"_ _5b\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>estinz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>anticipata <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>finanziamento<span class=\"_ _0\"></span> in essere;<span class=\"_ _254\"> </span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>societ\u00e0 AZ <span class=\"_ _3\"></span>France S.A.S. <span class=\"_ _3\"></span>il reg<span class=\"_ _3\"></span>olare rimborso di <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>te mutui <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>scadenza per <span class=\"_ _3\"></span>compless<span class=\"_ _0\"></span>ivi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 846<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>per Herman<span class=\"_ _0\"></span>os Fern\u00e1<span class=\"_ _0\"></span>ndez <span class=\"_ _0\"></span>L\u00f3pez <span class=\"_ _0\"></span>S.A <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regolare <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>scad<span class=\"_ _0\"></span>enza delle<span class=\"_ _0\"></span> rate<span class=\"_ _0\"></span> sui <span class=\"_ _0\"></span>finanziamenti<span class=\"_ _0\"></span> in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 599 migliaia;<span class=\"_ _254\"> </span>incremento del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>per variazione <span class=\"_ _0\"></span>di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisiz<span class=\"_ _0\"></span>ione di Cape<span class=\"_ _0\"></span>xo per <span class=\"_ _0\"></span>euro 3.07<span class=\"_ _0\"></span>8 migliai<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>ed il pagament<span class=\"_ _0\"></span>o delle rate d<span class=\"_ _0\"></span>ei mutui per euro<span class=\"_ _0\"></span> 1.008 migliaia<span class=\"_ _0\"></span>; incremento del debito<span class=\"_ _0\"></span> per variaz<span class=\"_ _0\"></span>ione di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisizione di <span class=\"_ _0\"></span>Blampin Gr<span class=\"_ _0\"></span>oupe per euro <span class=\"_ _0\"></span>4.154<span class=\"_ _254\"> </span>migliaia ed <span class=\"_ _0\"></span>il pagamento de<span class=\"_ _0\"></span>lle rate dei mutu<span class=\"_ _0\"></span>i per euro 1<span class=\"_ _0\"></span>.065 migliaia;<span class=\"_ _254\"> </span>pagamenti sui leasing f<span class=\"_ _0\"></span>inanziari da<span class=\"_ _0\"></span> parte di Herma<span class=\"_ _0\"></span>nos Fern\u00e1ndez L\u00f3<span class=\"_ _0\"></span>pez S.A. per e<span class=\"_ _0\"></span>uro 849 migliaia;<span class=\"_ _254\"> </span>il pagamento di leasin<span class=\"_ _0\"></span>g finanz<span class=\"_ _0\"></span>iari presso la soc<span class=\"_ _0\"></span>iet\u00e0 Eurofrutas<span class=\"_ _0\"></span> per euro 77 mi<span class=\"_ _0\"></span>gliaia;<span class=\"_ _254\"> </span>il <span class=\"_ _4\"></span>regolare rimborso <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rate di <span class=\"_ _4\"></span>leasin<span class=\"_ _0\"></span>g <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>essicana Productores <span class=\"_ _3\"></span>Aguaca<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>Ja<span class=\"_ _0\"></span>lisco <span class=\"_ _4\"></span>per euro<span class=\"_ _254\"> </span>14 migliaia;<span class=\"_ _254\"> </span>all\u2019interno della <span class=\"_ _3\"></span>voce altri <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti finanziari <span class=\"_ _3\"></span>la componente IFRS 16 <span class=\"_ _4\"></span>risulta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pari ad <span class=\"_ _3\"></span>euro 60.759 migliaia,<span class=\"_ _254\"> </span>a <span class=\"_ _4\"></span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un effetto <span class=\"_ _4\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _3\"></span>dell\u2019acquis<span class=\"_ _0\"></span>izione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _4\"></span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di Capexo <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>7.452<span class=\"_ _254\"> </span>migliaia, <span class=\"_ _57\"> </span>increm<span class=\"_ _0\"></span>enti <span class=\"_ _56\"> </span>per <span class=\"_ _44\"> </span>complessivi <span class=\"_ _56\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _56\"> </span>28<span class=\"_ _0\"></span>.658 <span class=\"_ _57\"> </span>migliaia <span class=\"_ _57\"> </span>legati <span class=\"_ _57\"> </span>a <span class=\"_ _57\"> </span>nuovi <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>ontratti, <span class=\"_ _57\"> </span>rinnovi <span class=\"_ _57\"> </span>e<span class=\"_ _254\"> </span>adeguamenti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rimbor<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>stralc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>anticipata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>interru<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessivi <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>.925<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>incremento <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce quote <span class=\"_ _4\"></span>prezzo <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>pagare <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _4\"></span>acquisi<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>passata <span class=\"_ _4\"></span>da <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.700 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>agl<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>attu<span class=\"_ _0\"></span>ali<span class=\"_ _254\"> </span>euro <span class=\"_ _4\"></span>23<span class=\"_ _0\"></span>.574 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>5.8<span class=\"_ _0\"></span>58 <span class=\"_ _3\"></span>migliaia p<span class=\"_ _3\"></span>arte <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>rrente)<span class=\"_ _0\"></span>, <span class=\"_ _3e\"></span>le<span class=\"_ _0\"></span>gato prin<span class=\"_ _3\"></span>cipalme<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>euro 23.936<span class=\"_ _254\"> </span>all\u2019iscrizione<span class=\"_ _0\"></span> dei c<span class=\"_ _0\"></span>orrispetti<span class=\"_ _0\"></span>vi potenzial<span class=\"_ _0\"></span>i le<span class=\"_ _0\"></span>gati alle du<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>acquisizioni<span class=\"_ _0\"></span> ed all\u2019i<span class=\"_ _0\"></span>scrizion<span class=\"_ _0\"></span>e della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>la <span class=\"_ _0\"></span>Put/<span class=\"_ _0\"></span>Call <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>13,3%, <span class=\"_ _0\"></span>parzia<span class=\"_ _0\"></span>lmente <span class=\"_ _0\"></span>compensato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>pagamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ezzo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>Agricola <span class=\"_ _3f\"></span>Azzurra<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>vvenuta <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>genna<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>1.<span class=\"_ _0\"></span>500 <span class=\"_ _3c\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dal <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>gamento <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>3<span class=\"_ _0\"></span>.858<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>della <span class=\"_ _3f\"></span>prima <span class=\"_ _3c\"></span>tranc<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>Ea<span class=\"_ _0\"></span>rn-out <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>Ca<span class=\"_ _0\"></span>pexo. <span class=\"_ _3c\"></span>Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nel <span class=\"_ _3c\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019esercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _3c\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>stati <span class=\"_ _5a\"> </span>contabilizzati <span class=\"_ _5a\"> </span>euro <span class=\"_ _54\"> </span>805 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>interessi <span class=\"_ _5a\"> </span>legati <span class=\"_ _5a\"> </span>all\u2019attuali<span class=\"_ _0\"></span>zzazione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _54\"></span>Earn-out, <span class=\"_ _54\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>320<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interessi <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ualizzazione <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>P<span class=\"_ _0\"></span>ut/Call <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>ta, <span class=\"_ _3c\"></span>inoltre<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>riva<span class=\"_ _0\"></span>lutata <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>passivit\u00e0<span class=\"_ _254\"> </span>legata  alla<span class=\"_ _0\"></span>  contab<span class=\"_ _0\"></span>ilizzazione  d<span class=\"_ _0\"></span>ella  Put/<span class=\"_ _0\"></span>Call  per  eur<span class=\"_ _0\"></span>o  2.371 <span class=\"_ _3d\"> </span>migliaia <span class=\"_ _3d\"> </span>(con  con<span class=\"_ _0\"></span>tropartita  ris<span class=\"_ _0\"></span>erva  d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>patrimonio netto<span class=\"_ _0\"></span>);<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">con <span class=\"_ _3\"></span>riferimento ai <span class=\"_ _3\"></span>mark to <span class=\"_ _3\"></span>market sui <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura si <span class=\"_ _3\"></span>segnala la <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del mark-to-<span class=\"_ _254\"> </span></span></span>market <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _54\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tassi <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>17<span class=\"_ _0\"></span>5 <span class=\"_ _54\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>ggioramento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>3<span class=\"_ _0\"></span>29<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>per l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tass<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambio <span class=\"_ _3c\"></span>(da <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>gativi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>619 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>948 <span class=\"_ _0\"></span>migliai<span class=\"_ _0\"></span>a) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span>contabilizz<span class=\"_ _0\"></span>azione dei mark-<span class=\"_ _0\"></span>to-market negati<span class=\"_ _0\"></span>vi sul bunke<span class=\"_ _0\"></span>r per euro 109 mi<span class=\"_ _0\"></span>gliaia.<span class=\"_ _254\"> </span>Si segnala come<span class=\"_ _0\"></span> sui seguenti fina<span class=\"_ _0\"></span>nziamenti esi<span class=\"_ _0\"></span>stano cla<span class=\"_ _0\"></span>usole di \u201cChange of c<span class=\"_ _0\"></span>ontrol\u201d:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Prestito obbligazionari<span class=\"_ _0\"></span>o Orsero d<span class=\"_ _0\"></span>i originari euro 3<span class=\"_ _0\"></span>0 milioni, sc<span class=\"_ _0\"></span>adente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento in Poo<span class=\"_ _0\"></span>l Orsero di<span class=\"_ _0\"></span> originari euro <span class=\"_ _0\"></span>90 milioni<span class=\"_ _0\"></span>, scadente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Orsero<span class=\"_ _0\"></span> Bper di originar<span class=\"_ _0\"></span>i euro 4 milio<span class=\"_ _0\"></span>ni, sc<span class=\"_ _0\"></span>adente nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento ipotec<span class=\"_ _0\"></span>ario in Poo<span class=\"_ _0\"></span>l Fruttital, di ori<span class=\"_ _0\"></span>ginari euro<span class=\"_ _0\"></span> 15 milioni, sca<span class=\"_ _0\"></span>dente nel 2029;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Banqu<span class=\"_ _0\"></span>e Populaire in A<span class=\"_ _0\"></span>Z France di <span class=\"_ _0\"></span>originari euro 1<span class=\"_ _0\"></span>,4 milioni sc<span class=\"_ _0\"></span>adenti nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Lyon<span class=\"_ _0\"></span>nais in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>France <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>ri euro<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>,8 mil<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>scadente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>oltre<span class=\"_ _0\"></span> al<span class=\"_ _254\"> </span></span></span>mutuo ipotecario<span class=\"_ _0\"></span> di originari euro 1<span class=\"_ _0\"></span>,65 milioni<span class=\"_ _0\"></span> scadente nel 20<span class=\"_ _0\"></span>29;<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _5a\"> </span>La <span class=\"_ _5a\"> </span>Caixa<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>H<span class=\"_ _0\"></span>ermanos <span class=\"_ _5a\"> </span>Fern\u00e1ndez <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>\u00f3pez <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>riginari <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>0,5 <span class=\"_ _5a\"> </span>mili<span class=\"_ _0\"></span>oni <span class=\"_ _54\"> </span>sca<span class=\"_ _0\"></span>dente <span class=\"_ _5a\"> </span>nel<span class=\"_ _254\"> </span></span></span>2024.<span class=\"_ _254\"> </span>Lo <span class=\"_ _5b\"> </span>sc<span class=\"_ _0\"></span>adenziamento <span class=\"_ _50\"> </span>del <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>bito <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>medio <span class=\"_ _5b\"> </span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _50\"> </span>nei <span class=\"_ _5b\"> </span>confron<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>banche <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _5b\"> </span>altri <span class=\"_ _50\"> </span>finanz<span class=\"_ _0\"></span>iatori <span class=\"_ _5b\"> </span>al <span class=\"_ _50\"> </span>31<span class=\"_ _254\"> </span>dicembre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettagliato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>segue<span class=\"_ _0\"></span>nte, <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>partito <span class=\"_ _0\"></span>tra <span class=\"_ _3c\"></span>quote <span class=\"_ _0\"></span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non<span class=\"_ _254\"> </span>correnti, con queste<span class=\"_ _0\"></span> ultime ult<span class=\"_ _0\"></span>eriormente ri<span class=\"_ _0\"></span>partite fra <span class=\"_ _0\"></span>quote cadenti entro<span class=\"_ _0\"></span>/oltre i cinque a<span class=\"_ _0\"></span>nni.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.23 <span class=\"_ _98\"> </span>&gt; 31.12.23<span class=\"_ _254\"> </span>31.12.23-<span class=\"_ _254\"> </span>31.12.27<span class=\"_ _254\"> </span>&gt; 31.12.27<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>30.000  <span class=\"_ _45\"> </span>5.000  <span class=\"_ _170\"> </span>25.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>5.000 Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>56.643  <span class=\"_ _4e\"> </span>11.805  <span class=\"_ _43\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>39.<span class=\"_ _3\"></span>430  <span class=\"_ _10c\"> </span>5<span class=\"_ _0\"></span>.408 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>2.364  <span class=\"_ _a8\"> </span>940  <span class=\"_ _f8\"> </span>1.423  <span class=\"_ _1b\"> </span>1.423  <span class=\"_ _12f\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>41.574  <span class=\"_ _a3\"> </span>11.740  <span class=\"_ _10c\"> </span>29.834  <span class=\"_ _66\"> </span>12.793  <span class=\"_ _77\"> </span>17.040 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>619  <span class=\"_ _147\"> </span>619  <span class=\"_ _fd\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>3.933  <span class=\"_ _161\"> </span>3.9<span class=\"_ _3\"></span>33  <span class=\"_ _104\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _19c\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>1.051  <span class=\"_ _40\"> </span>1.051  <span class=\"_ _147\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _af\"> </span>1.700  <span class=\"_ _4a\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2022<span class=\"_ _254\"> </span>137.884<span class=\"_ _254\"> </span>36.789  <span class=\"_ _16c\"> </span>101.096  <span class=\"_ _e3\"> </span>73.646  <span class=\"_ _af\"> </span>27.449 Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.24 <span class=\"_ _98\"> </span>&gt; 31.12.24<span class=\"_ _254\"> </span>31.12.24-<span class=\"_ _254\"> </span>31.12.28<span class=\"_ _254\"> </span>&gt; 31.12.28<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>25.000  <span class=\"_ _164\"> </span>5.000  <span class=\"_ _103\"> </span>20.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>- Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>103.617  <span class=\"_ _4b\"> </span>23.948  <span class=\"_ _af\"> </span>79.669  <span class=\"_ _b\"> </span>78.348  <span class=\"_ _10d\"> </span>1.322 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>1.425  <span class=\"_ _139\"> </span>799  <span class=\"_ _a7\"> </span>626  <span class=\"_ _65\"> </span>626  <span class=\"_ _1c\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>60.759  <span class=\"_ _4e\"> </span>12.855  <span class=\"_ _10e\"> </span>47.904  <span class=\"_ _1a4\"> </span>2<span class=\"_ _0\"></span>6.119  <span class=\"_ _104\"> </span>21.785 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>1.232  <span class=\"_ _a5\"> </span>1.057  <span class=\"_ _10a\"> </span>175  <span class=\"_ _168\"> </span>175  <span class=\"_ _9c\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>2.548  <span class=\"_ _a8\"> </span>2.548  <span class=\"_ _77\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _1c5\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>511  <span class=\"_ _46\"> </span>511  <span class=\"_ _b2\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>23.574  <span class=\"_ _153\"> </span>5.85<span class=\"_ _0\"></span>8  <span class=\"_ _189\"> </span>17.7<span class=\"_ _0\"></span>16  <span class=\"_ _185\"> </span>17.716  <span class=\"_ _10a\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2023<span class=\"_ _254\"> </span>218.666<span class=\"_ _254\"> </span>52.576  <span class=\"_ _132\"> </span>166.090  <span class=\"_ _2a\"> </span>142.<span class=\"_ _0\"></span>983  <span class=\"_ _1a6\"> </span>23.107 Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>3<span class=\"_ _0\"></span>1.12.2022<span class=\"_ _254\"> </span>A <span class=\"_ _47\"> </span>Dispo<span class=\"_ _3\"></span>nibilit\u00e0 liquide <span class=\"_ _1c6\"> </span>90.062  <span class=\"_ _94\"> </span>68.830 B <span class=\"_ _47\"> </span>Mezzi equivalenti a disponibilit\u00e0 liquide <span class=\"_ _bb\"> </span>12  <span class=\"_ _95\"> </span>10 C <span class=\"_ _47\"> </span>Altre attivit\u00e0 finanziarie correnti <span class=\"_ _d0\"> </span>750  <span class=\"_ _17\"> </span>1.666 D <span class=\"_ _39\"> </span>Liquidit\u00e0<span class=\"_ _0\"></span> (A + B + C) <span class=\"_ _184\"> </span>90<span class=\"_ _0\"></span>.825  <span class=\"_ _bb\"> </span>7<span class=\"_ _0\"></span>0.506 E <span class=\"_ _47\"> </span>Debito finanziario corrente *  <span class=\"_ _d6\"> </span>(9.974) <span class=\"_ _13\"> </span>(7.303)<span class=\"_ _254\"> </span>F <span class=\"_ _92\"> </span>Parte<span class=\"_ _0\"></span> corrente del<span class=\"_ _3\"></span> debito finan<span class=\"_ _0\"></span>ziario non corrente ** <span class=\"_ _189\"> </span>(42.602)<span class=\"_ _0\"></span> <span class=\"_ _bb\"> </span>(29.486)<span class=\"_ _254\"> </span>G <span class=\"_ _1bc\"> </span>Indebitamento finan<span class=\"_ _0\"></span>ziario corrente (E+F) <span class=\"_ _c4\"> </span>(52.576) <span class=\"_ _9d\"> </span>(36<span class=\"_ _0\"></span>.789)<span class=\"_ _254\"> </span>H <span class=\"_ _172\"> </span>Ind<span class=\"_ _0\"></span>ebitamento finanziario corrente<span class=\"_ _0\"></span> netto (G-D)  <span class=\"_ _53\"> </span>38.2<span class=\"_ _0\"></span>48  <span class=\"_ _1b\"> </span>33.717 I <span class=\"_ _5e\"> </span>Debito finanziario non c<span class=\"_ _0\"></span>orrente *** <span class=\"_ _97\"> </span>(146.090) <span class=\"_ _9e\"> </span>(76.096)<span class=\"_ _254\"> </span>J <span class=\"_ _53\"> </span>Strument<span class=\"_ _3\"></span>i di debito <span class=\"_ _3b\"> </span>(20.000) <span class=\"_ _1d\"> </span>(25.000)<span class=\"_ _254\"> </span>K <span class=\"_ _1c7\"> </span>Debiti commerciali e altri debiti non correnti <span class=\"_ _ea\"> </span>-  <span class=\"_ _89\"> </span>- L <span class=\"_ _152\"> </span>In<span class=\"_ _0\"></span>debitamento finanziario non <span class=\"_ _0\"></span>corrente (I+J+K) <span class=\"_ _98\"> </span>(166.090) <span class=\"_ _a1\"> </span>(<span class=\"_ _0\"></span>101.096)<span class=\"_ _254\"> </span>M<span class=\"_ _254\"> </span>Totale indebitamento finanziari<span class=\"_ _0\"></span>o (H + L) <span class=\"_ _154\"> </span>(127.842) <span class=\"_ _29\"> </span>(67.379)<span class=\"_ _254\"> </span>* Sono inclusi gli stru<span class=\"_ _3\"></span>menti di debito, ma \u00e8<span class=\"_ _3\"></span> esclusa la parte c<span class=\"_ _3\"></span>orrente del debito <span class=\"_ _3\"></span>finanziario non corrente<span class=\"_ _254\"> </span>**Sono inclusi debiti per contratti d<span class=\"_ _0\"></span>i noleggio e <span class=\"_ _0\"></span>affitti IFRS 16 <span class=\"_ _0\"></span>per euro12.855<span class=\"_ _254\"> </span>migliaia al <span class=\"_ _0\"></span>31 dicembre 2023 ed euro<span class=\"_ _0\"></span> 11.740 <span class=\"_ _0\"></span>migliaia al<span class=\"_ _254\"> </span>31 dicembre 2022<span class=\"_ _254\"> </span>*** <span class=\"_ _3c\"></span>Sono <span class=\"_ _3c\"></span>esclusi <span class=\"_ _3f\"></span>gli <span class=\"_ _3c\"></span>strumenti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ebito. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nclusi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>noleggio <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>affitti <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro47.904<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>31<span class=\"_ _254\"> </span>dicembre 2023 e<span class=\"_ _3\"></span>d euro 29.834 migl<span class=\"_ _3\"></span>iaia al 31 dicembre 2022<span class=\"_ _254\"> </span>La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui s<span class=\"_ _0\"></span>otto <span class=\"_ _0\"></span>illustra <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio in <span class=\"_ _0\"></span>funzion<span class=\"_ _0\"></span>e dei<span class=\"_ _0\"></span> flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>generat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>dall\u2019attivit\u00e0<span class=\"_ _0\"></span>  operativa,  di  i<span class=\"_ _0\"></span>nvestimento  e<span class=\"_ _0\"></span>  di  finanziamento<span class=\"_ _0\"></span>  come  dettaglia<span class=\"_ _0\"></span>ti  nel  prosp<span class=\"_ _0\"></span>etto  del  rend<span class=\"_ _0\"></span>iconto<span class=\"_ _254\"> </span>finanziario.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 operativa <span class=\"_ _1d\"> </span>75.169  <span class=\"_ _30\"> </span>54.870 Flussi di cassa generati dall'attivit\u00e0 di investimento <span class=\"_ _1a5\"> </span>(63.102) <span class=\"_ _167\"> </span>(31.073)<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento <span class=\"_ _ed\"> </span>9.166  <span class=\"_ _7b\"> </span>(10.012)<span class=\"_ _254\"> </span>Flusso totale del periodo <span class=\"_ _17c\"> </span>21.233 <span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>13.786 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide all'inizio del periodo <span class=\"_ _35\"> </span>68.830  <span class=\"_ _36\"> </span>55.043 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide alla fine del periodo <span class=\"_ _37\"> </span>90.062  <span class=\"_ _36\"> </span>68.830 In <span class=\"_ _3c\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>variazi<span class=\"_ _0\"></span>one <span class=\"_ _3c\"></span>delle <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>derivanti <span class=\"_ _3f\"></span>dall\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iamento, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>forniscon<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>inf<span class=\"_ _0\"></span>ormazioni<span class=\"_ _254\"> </span>che consentono a<span class=\"_ _0\"></span>gli utilizzator<span class=\"_ _0\"></span>i dei bilanci di valut<span class=\"_ _0\"></span>are le variaz<span class=\"_ _0\"></span>ioni intervenute<span class=\"_ _0\"></span> in confo<span class=\"_ _0\"></span>rmit\u00e0 allo IAS 7. Flussi finanziari<span class=\"_ _254\"> </span>derivanti da attivit\u00e0<span class=\"_ _3\"></span> di<span class=\"_ _254\"> </span>finanziamento - <span class=\"_ _3\"></span>valori<span class=\"_ _254\"> </span>in migliaia di \u20ac<span class=\"_ _254\"> </span>31.12.2022<span class=\"_ _254\"> </span>Nuove<span class=\"_ _254\"> </span>erogaz.ni<span class=\"_ _254\"> </span>Rimborsi/<span class=\"_ _254\"> </span>decrem.ti<span class=\"_ _254\"> </span>Cash<span class=\"_ _254\"> </span>Flow<span class=\"_ _254\"> </span>Derivati<span class=\"_ _254\"> </span>Var.ne<span class=\"_ _254\"> </span>perimetro<span class=\"_ _254\"> </span>Differenze<span class=\"_ _254\"> </span>cambio /<span class=\"_ _254\"> </span>Altro<span class=\"_ _254\"> </span>31.12.2023<span class=\"_ _254\"> </span>Debiti obbligazionari<span class=\"_ _3\"></span> <span class=\"_ _f7\"> </span>3<span class=\"_ _0\"></span>0.000  <span class=\"_ _10c\"> </span>-  <span class=\"_ _c4\"> </span>(5.000) <span class=\"_ _132\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _101\"> </span>-  <span class=\"_ _27\"> </span>-  <span class=\"_ _c3\"> </span>25.000 Debiti banche MT<span class=\"_ _3\"></span> <span class=\"_ _74\"> </span>56.643  <span class=\"_ _189\"> </span>59.238  <span class=\"_ _6d\"> </span>(19.496) <span class=\"_ _14b\"> </span>-  <span class=\"_ _10a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _a4\"> </span>7.233  <span class=\"_ _170\"> </span>  <span class=\"_ _ad\"> </span>103.617 Debiti non corre<span class=\"_ _3\"></span>nti verso<span class=\"_ _254\"> </span>altri finanziatori<span class=\"_ _254\"> </span>2.364  <span class=\"_ _46\"> </span>-  <span class=\"_ _c4\"> </span>(939) <span class=\"_ _104\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.4<span class=\"_ _0\"></span>25 Effetto IFRS 16 <span class=\"_ _1a7\"> </span>4<span class=\"_ _0\"></span>1.574  <span class=\"_ _1c8\"> </span>28.658  <span class=\"_ _16c\"> </span>(16.925) <span class=\"_ _4f\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>7.452  <span class=\"_ _170\"> </span>-  <span class=\"_ _c3\"> </span>60.759 Factor <span class=\"_ _d\"> </span>1.0<span class=\"_ _0\"></span>51 <span class=\"_ _3\"></span> <span class=\"_ _41\"> </span>511  <span class=\"_ _12f\"> </span>(1.051) <span class=\"_ _11b\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>511 Debiti finanziari altri<span class=\"_ _3\"></span> <span class=\"_ _10a\"> </span>-  <span class=\"_ _19e\"> </span>-  <span class=\"_ _c4\"> </span>(7.306) <span class=\"_ _13a\"> </span>-  <span class=\"_ _14c\"> </span>-  <span class=\"_ _a4\"> </span>7.306  <span class=\"_ _51\"> </span>-  <span class=\"_ _c3\"> </span>- Derivati passivi <span class=\"_ _19e\"> </span>619  <span class=\"_ _75\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _70\"> </span>-  <span class=\"_ _f7\"> </span>61<span class=\"_ _0\"></span>3  <span class=\"_ _10c\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.232 Debiti verso banch<span class=\"_ _3\"></span>e a breve<span class=\"_ _254\"> </span>3.933  <span class=\"_ _14f\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>(1.386) <span class=\"_ _f3\"> </span>-  <span class=\"_ _101\"> </span>2<span class=\"_ _3\"></span>  <span class=\"_ _72\"> </span>-  <span class=\"_ _c3\"> </span>2.548 Debiti per saldo pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _254\"> </span>acquisizioni (Non cor<span class=\"_ _3\"></span>renti-<span class=\"_ _254\"> </span>correnti)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _12f\"> </span>-  <span class=\"_ _9c\"> </span>(4.834<span class=\"_ _0\"></span>) <span class=\"_ _a6\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>400  <span class=\"_ _f5\"> </span>26.307  <span class=\"_ _40\"> </span>23.574 Attivit\u00e0 finanziarie corr<span class=\"_ _3\"></span>enti <span class=\"_ _78\"> </span>(1.676) <span class=\"_ _1c8\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>206  <span class=\"_ _13f\"> </span>708  <span class=\"_ _10e\"> </span>-  <span class=\"_ _e1\"> </span>-  <span class=\"_ _c3\"> </span>(762)<span class=\"_ _254\"> </span>Totale <span class=\"_ _6a\"> </span>136.209  <span class=\"_ _16c\"> </span>88.407  <span class=\"_ _142\"> </span>(55.552) <span class=\"_ _5e\"> </span>(1.180)<span class=\"_ _254\"> </span>1.321  <span class=\"_ _153\"> </span>22.392  <span class=\"_ _a3\"> </span>26.307  <span class=\"_ _132\"> </span>21<span class=\"_ _0\"></span>7.90<span class=\"_ _3\"></span>4 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-654": {
   "value": "NOTA <span class=\"_ _7\"></span>12. <span class=\"_ _3e\"></span>Patrimonio <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _7\"></span>attribuibile <span class=\"_ _3e\"></span>ai <span class=\"_ _7\"></span>soci <span class=\"_ _3e\"></span>della <span class=\"_ _3e\"></span>controllante<span class=\"_ _254\"> </span>Il capitale <span class=\"_ _3\"></span>sociale al <span class=\"_ _4\"></span>31 dicemb<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>2023, <span class=\"_ _3\"></span>interam<span class=\"_ _0\"></span>ente versato, risu<span class=\"_ _3\"></span>lta composto da <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>. 17.682.500 azioni <span class=\"_ _3\"></span>prive <span class=\"_ _3\"></span>del<span class=\"_ _254\"> </span>valore <span class=\"_ _3f\"></span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _3f\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3f\"></span>un <span class=\"_ _54\"></span>valore <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>euro <span class=\"_ _54\"></span>69.163.340;<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ussistono <span class=\"_ _3f\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>pr<span class=\"_ _0\"></span>ivilegiate. <span class=\"_ _54\"></span>I <span class=\"_ _3f\"></span>possessori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>azioni<span class=\"_ _254\"> </span>ordinarie <span class=\"_ _3c\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>ricevere<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>videndi <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>volta <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>volta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>delibe<span class=\"_ _0\"></span>rati <span class=\"_ _3c\"></span>e, <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>ciascuna <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>posseduta,<span class=\"_ _254\"> </span>godono di un voto d<span class=\"_ _0\"></span>a espri<span class=\"_ _0\"></span>mere nelle assemb<span class=\"_ _0\"></span>lee della <span class=\"_ _0\"></span>Societ\u00e0.<span class=\"_ _254\"> </span>La <span class=\"_ _56\"> </span>variazio<span class=\"_ _0\"></span>ne <span class=\"_ _56\"> </span>del <span class=\"_ _56\"> </span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _57\"> </span>netto <span class=\"_ _56\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _56\"> </span>31 <span class=\"_ _57\"> </span>dicembre <span class=\"_ _56\"> </span>2023 <span class=\"_ _56\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _57\"> </span>al <span class=\"_ _56\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _56\"> </span>dicembre <span class=\"_ _56\"> </span>pr<span class=\"_ _0\"></span>ecedente <span class=\"_ _56\"> </span>ri<span class=\"_ _0\"></span>flette<span class=\"_ _254\"> </span>essenzialmente <span class=\"_ _58\"> </span>l\u2019iscrizione<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span>del <span class=\"_ _58\"> </span>risultato <span class=\"_ _58\"> </span>conseguito <span class=\"_ _58\"> </span>nell\u2019esercizio <span class=\"_ _59\"> </span>pi\u00f9 <span class=\"_ _58\"> </span>che <span class=\"_ _59\"> </span>pro<span class=\"_ _0\"></span>porzionale <span class=\"_ _59\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _58\"> </span>alla<span class=\"_ _254\"> </span>diminuzione <span class=\"_ _0\"></span>per effetto del <span class=\"_ _0\"></span>dividendo pagato <span class=\"_ _0\"></span>e dell\u2019acq<span class=\"_ _0\"></span>uisto di azioni pro<span class=\"_ _0\"></span>prie.<span class=\"_ _254\"> </span>Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dicembre  2023 <span class=\"_ _5b\"> </span>Orsero  detiene <span class=\"_ _5b\"> </span>n. <span class=\"_ _50\"> </span>753.137 <span class=\"_ _50\"> </span>azioni <span class=\"_ _50\"> </span>proprie <span class=\"_ _50\"> </span>pari <span class=\"_ _5b\"> </span>al  4,26% <span class=\"_ _5b\"> </span>del <span class=\"_ _50\"> </span>capitale <span class=\"_ _5b\"> </span>soc<span class=\"_ _0\"></span>iale,<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>controvalore <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>8<span class=\"_ _0\"></span>.769 <span class=\"_ _3c\"></span>migliaia, <span class=\"_ _3c\"></span>esposto <span class=\"_ _3f\"></span>in <span class=\"_ _3c\"></span>diretta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>riduzione <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>patrimonio <span class=\"_ _3c\"></span>nett<span class=\"_ _0\"></span>o. <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>2023 <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span>Capogruppo <span class=\"_ _0\"></span>ha ac<span class=\"_ _0\"></span>quistato <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>ve 275.623<span class=\"_ _0\"></span> azion<span class=\"_ _0\"></span>i pro<span class=\"_ _0\"></span>prie ad <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>di eu<span class=\"_ _0\"></span>ro 14,4<span class=\"_ _0\"></span>4 ad a<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>un controvalor<span class=\"_ _0\"></span>e di euro 3.9<span class=\"_ _0\"></span>81 migliaia. Si <span class=\"_ _0\"></span>precisa, <span class=\"_ _0\"></span>infine, <span class=\"_ _0\"></span>come a<span class=\"_ _0\"></span>l 31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre 2023 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>detenga <span class=\"_ _0\"></span>n\u00e9 <span class=\"_ _0\"></span>direttamente<span class=\"_ _0\"></span> n\u00e9 <span class=\"_ _0\"></span>indirettam<span class=\"_ _0\"></span>ente a<span class=\"_ _0\"></span>zioni<span class=\"_ _254\"> </span>di societ\u00e0 contro<span class=\"_ _0\"></span>llanti e che<span class=\"_ _0\"></span> nel corso dell\u2019<span class=\"_ _0\"></span>esercizio non ha a<span class=\"_ _0\"></span>cquisito n\u00e9 alien<span class=\"_ _0\"></span>ato azioni di soci<span class=\"_ _0\"></span>et\u00e0 controlla<span class=\"_ _0\"></span>nti.    Si <span class=\"_ _0\"></span>segnala <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>ammontare <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iale <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conform<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>indicato <span class=\"_ _0\"></span>nello<span class=\"_ _254\"> </span>IAS 32 sia da<span class=\"_ _0\"></span> considerarsi<span class=\"_ _0\"></span> al netto<span class=\"_ _0\"></span> di azioni prop<span class=\"_ _0\"></span>rie per euro<span class=\"_ _0\"></span> 4.788 miglia<span class=\"_ _0\"></span>ia e dei c<span class=\"_ _0\"></span>osti acquisto parteci<span class=\"_ _0\"></span>pazioni<span class=\"_ _254\"> </span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>153 <span class=\"_ _3f\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _3c\"></span>men<span class=\"_ _0\"></span>tre <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre <span class=\"_ _3f\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>netto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>azioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>proprie <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>8.769 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti<span class=\"_ _254\"> </span>acquisto partec<span class=\"_ _0\"></span>ipazioni per <span class=\"_ _0\"></span>euro 153 mi<span class=\"_ _0\"></span>gliaia.<span class=\"_ _254\"> </span>La <span class=\"_ _0\"></span>riserva <span class=\"_ _3c\"></span>sovrap<span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>pari <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7.438 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>31 <span class=\"_ _3c\"></span>dicembre <span class=\"_ _3c\"></span>2023, <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>ntre <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>riserva <span class=\"_ _3c\"></span>legale <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _254\"> </span>pari ad euro<span class=\"_ _0\"></span> 1.360 migliaia.<span class=\"_ _254\"> </span>La <span class=\"_ _5a\"> </span>riserva <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _5a\"> </span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>camb<span class=\"_ _0\"></span>io <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>convers<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>comprend<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>tutte <span class=\"_ _5a\"> </span>le <span class=\"_ _5b\"> </span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>cambio <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _5a\"> </span>dalla<span class=\"_ _254\"> </span>conversione <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>bilanc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>gestioni <span class=\"_ _3c\"></span>estere; <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iazione <span class=\"_ _3c\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mmonta <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>euro <span class=\"_ _3f\"></span>944 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>cui<span class=\"_ _254\"> </span>riscontro, <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>itamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenziali <span class=\"_ _54\"></span>dei <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k-to-market <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>erivati, <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _3f\"></span>esposto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>nell\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _3f\"></span>tota<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _254\"> </span>1.030 miglia<span class=\"_ _0\"></span>ia (entrambi n<span class=\"_ _0\"></span>egativi), nel <span class=\"_ _0\"></span>prospetto del conto<span class=\"_ _0\"></span> economico compless<span class=\"_ _0\"></span>ivo. Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>serva <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>cope<span class=\"_ _0\"></span>rtura <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>iscritta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>3<span class=\"_ _0\"></span>92 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>(negat<span class=\"_ _0\"></span>iva) <span class=\"_ _3c\"></span>es<span class=\"_ _0\"></span>pone <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span>variazione relativa all\u2019adeguam<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>al <span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\"> alla <span class=\"_ _3\"></span>data del 31 <span class=\"_ _4\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _3\"></span>2023, al <span class=\"_ _3\"></span>netto dell\u2019effetto fiscale con<span class=\"_ _254\"> </span></span></span>indicazione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ello <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>nel conto <span class=\"_ _3e\"></span>econo<span class=\"_ _0\"></span>mico <span class=\"_ _4\"></span>complessi<span class=\"_ _0\"></span>vo, <span class=\"_ _3e\"></span>del <span class=\"_ _3\"></span>derivato <span class=\"_ _4\"></span>sul <span class=\"_ _3\"></span>bunker <span class=\"_ _4\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>109 <span class=\"_ _3\"></span>migliaia <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>effetto<span class=\"_ _254\"> </span>negativo), <span class=\"_ _0\"></span>dei d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di inte<span class=\"_ _0\"></span>resse <span class=\"_ _0\"></span>per eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>672 migliai<span class=\"_ _0\"></span>a (va<span class=\"_ _0\"></span>riazione <span class=\"_ _0\"></span>negativa) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>derivato <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tassi<span class=\"_ _254\"> </span>di <span class=\"_ _3\"></span>cambio per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>250 migliaia (v<span class=\"_ _3\"></span>ariazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>negativa per <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ffetto del <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3\"></span>value negativo), tutti <span class=\"_ _4\"></span>conta<span class=\"_ _0\"></span>bilizzati con<span class=\"_ _254\"> </span>la metodolo<span class=\"_ _0\"></span>gia del cash flow hed<span class=\"_ _0\"></span>ging.<span class=\"_ _254\"> </span>La riserva delle rivaluta<span class=\"_ _0\"></span>zioni dei piani a b<span class=\"_ _0\"></span>enefici definiti, costi<span class=\"_ _0\"></span>tuita in conformit\u00e0 all\u2019<span class=\"_ _0\"></span>applicazione dello IAS 19,<span class=\"_ _254\"> </span>\u00e8 variata rispett<span class=\"_ _0\"></span>o al 31 dicem<span class=\"_ _0\"></span>bre 2022 di euro 64<span class=\"_ _0\"></span>0 migliaia.<span class=\"_ _254\"> </span>L\u2019assemblea <span class=\"_ _0\"></span>degl<span class=\"_ _0\"></span>i Azion<span class=\"_ _0\"></span>isti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>26 a<span class=\"_ _0\"></span>prile <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha d<span class=\"_ _0\"></span>eliberato<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i destina<span class=\"_ _0\"></span>re l\u2019ut<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>7.261<span class=\"_ _254\"> </span>migliaia <span class=\"_ _5a\"> </span>come <span class=\"_ _5a\"> </span>da <span class=\"_ _5b\"> </span>proposta <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>Consiglio<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>A<span class=\"_ _0\"></span>mminist<span class=\"_ _0\"></span>razione <span class=\"_ _5a\"> </span>ed <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>particola<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>distribui<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ividendo<span class=\"_ _254\"> </span>monetario <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span><span>0,35</span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>lordo <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ritenuta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gge <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>iascuna <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>stente <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>avente d<span class=\"_ _0\"></span>iritto al <span class=\"_ _0\"></span>dividendo<span class=\"_ _0\"></span>, c<span class=\"_ _0\"></span>on esclusione <span class=\"_ _0\"></span>quindi <span class=\"_ _0\"></span>dal c<span class=\"_ _0\"></span>omputo de<span class=\"_ _0\"></span>lle n. <span class=\"_ _0\"></span>477.514 <span class=\"_ _0\"></span>azioni p<span class=\"_ _0\"></span>roprie <span class=\"_ _0\"></span>possedute d<span class=\"_ _0\"></span>alla<span class=\"_ _254\"> </span>societ\u00e0, per un dividend<span class=\"_ _0\"></span>o complessivo d<span class=\"_ _0\"></span>i euro 6.022 migliaia<span class=\"_ _0\"></span>. Lo stacco cedola \u00e8 stato<span class=\"_ _0\"></span> l\u20198 maggio 2023, record<span class=\"_ _254\"> </span>date il 9 maggio <span class=\"_ _0\"></span>e pagamen<span class=\"_ _0\"></span>to a partire dal 10 <span class=\"_ _0\"></span>maggio 2<span class=\"_ _0\"></span>023.<span class=\"_ _254\"> </span>Il prospetto de<span class=\"_ _0\"></span>i movimenti<span class=\"_ _0\"></span> del patri<span class=\"_ _0\"></span>monio netto c<span class=\"_ _0\"></span>onsolidato, i<span class=\"_ _0\"></span>nserito tra<span class=\"_ _0\"></span> i prospett<span class=\"_ _0\"></span>i contabili consol<span class=\"_ _0\"></span>idati a cu<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>si <span class=\"_ _3\"></span>rimanda<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>illustra la <span class=\"_ _3\"></span>movimentazione tra il <span class=\"_ _4\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dicembre 2021 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>il 31 <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>icembre 2022 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il 31 <span class=\"_ _3\"></span>dicembre 2022<span class=\"_ _254\"> </span>ed il 31 dicembre<span class=\"_ _0\"></span> 2023, delle<span class=\"_ _0\"></span> singole poste d<span class=\"_ _0\"></span>elle riserve.<span class=\"_ _254\"> </span>Qui di <span class=\"_ _0\"></span>seguito il <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>di riconc<span class=\"_ _0\"></span>iliazione al <span class=\"_ _0\"></span>31 di<span class=\"_ _0\"></span>cembre 2023 <span class=\"_ _0\"></span>tra il <span class=\"_ _0\"></span>Patrimonio <span class=\"_ _0\"></span>Netto d<span class=\"_ _0\"></span>ella Capogruppo <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>il <span class=\"_ _3c\"></span>Patrimonio <span class=\"_ _3f\"></span>N<span class=\"_ _0\"></span>etto <span class=\"_ _3c\"></span>attr<span class=\"_ _0\"></span>ibuibile <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>della <span class=\"_ _3f\"></span>controlla<span class=\"_ _0\"></span>nte <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>l\u2019uti<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>Capogrup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>l\u2019uti<span class=\"_ _0\"></span>le<span class=\"_ _254\"> </span>dell\u2019esercizio attr<span class=\"_ _0\"></span>ibuibile ai <span class=\"_ _0\"></span>soci della contro<span class=\"_ _0\"></span>llante. <div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs74b\">Valori in migliaia \u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs74c\">Capitale e </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs74d\">riserve </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs74e\">31.12.23 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs74f\">Utile/perdita  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs750\">Patrimonio </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs751\">netto totale  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs752\">Orsero S.p.A. (Capogruppo) <span class=\"_ _166\"> </span>140.830<span class=\"_ _0\"></span>  <span class=\"_ _f8\"> </span>22.<span class=\"_ _0\"></span>165  <span class=\"_ _70\"> </span>162.995  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs753\">Differenza tra valore di carico e pro-quota di PN <span class=\"_ _35\"> </span>(120.40<span class=\"_ _3\"></span>4) <span class=\"_ _a7\"> </span>-  <span class=\"_ _d4\"> </span>(120.404) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs754\">Risultati rettificati pro-quota conseguiti dalle societ\u00e0 </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs755\">controllate </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs756\">-  <span class=\"_ _d4\"> </span>63.129  <span class=\"_ _110\"> </span>63.129  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs757\">Rilevazione all'equity method delle societ\u00e0 collegate <span class=\"_ _31\"> </span>863  <span class=\"_ _ea\"> </span>1.614  <span class=\"_ _14e\"> </span>2.477  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs758\">Dividendi distribuiti  <span class=\"_ _82\"> </span>38.91<span class=\"_ _3\"></span>3  <span class=\"_ _154\"> </span>(38.913) <span class=\"_ _72\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs759\">Rilevazione differenze da consolidamento<span class=\"_ _0\"></span> <span class=\"_ _7c\"> </span>126.557  <span class=\"_ _e4\"> </span>-  <span class=\"_ _d4\"> </span>126.557  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs75a\">Effetto derivante dall'eliminazione di plusvalenze e/o altre </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs75b\">operazioni compiute dalle societ\u00e0 controllate </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs75c\">2.764  <span class=\"_ _19c\"> </span>(719) <span class=\"_ _1a8\"> </span>2.045  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs75d\">Totale Patrimonio netto <span class=\"_ _0\"></span>e utile attribuibile ai soci </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs75e\">della controllante </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs75f\">189.523  <span class=\"_ _fd\"> </span>4<span class=\"_ _0\"></span>7.276  <span class=\"_ _e4\"> </span>236.800  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs760\">Partecipazioni e utile di pertinenza di terzi<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>871  <span class=\"_ _1bb\"> </span>853  <span class=\"_ _150\"> </span>1.724  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs761\">Totale Patrimonio netto <span class=\"_ _0\"></span>e utile consolidato 31.12.23 <span class=\"_ _9f\"> </span>19<span class=\"_ _0\"></span>0.394  <span class=\"_ _a7\"> </span>48.129  <span class=\"_ _72\"> </span>238.523<span class=\"_ _0\"></span>  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs762\">In riferimento<span class=\"_ _0\"></span> al raccordo s<span class=\"_ _0\"></span>opra rappresenta<span class=\"_ _0\"></span>to si riporta<span class=\"_ _0\"></span> quanto segue:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff2 fs0 fc0 sc0 ls0 ws0 gs763\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">l\u2019eliminaz<span class=\"_ _0\"></span>ione <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _57\"> </span>dividen<span class=\"_ _0\"></span>di <span class=\"_ _57\"> </span>infra<span class=\"_ _0\"></span>gruppo <span class=\"_ _57\"> </span>\u00e8 <span class=\"_ _44\"> </span>relativa <span class=\"_ _57\"> </span>ai <span class=\"_ _57\"> </span>d<span class=\"_ _0\"></span>ividendi <span class=\"_ _57\"> </span>pagat<span class=\"_ _0\"></span>i <span class=\"_ _57\"> </span>dalle <span class=\"_ _44\"> </span>societ\u00e0 <span class=\"_ _57\"> </span>contro<span class=\"_ _0\"></span>llate </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs764\">consolidate <span class=\"_ _98\"> </span>integralmente <span class=\"_ _39\"> </span>(Prod<span class=\"_ _0\"></span>uctores <span class=\"_ _39\"> </span>A<span class=\"_ _0\"></span>guacate <span class=\"_ _39\"> </span>Jali<span class=\"_ _0\"></span>sco <span class=\"_ _39\"> </span>a <span class=\"_ _39\"> </span>Com<span class=\"_ _0\"></span>ercializad<span class=\"_ _0\"></span>ora <span class=\"_ _39\"> </span>de <span class=\"_ _1bc\"> </span>Frutas; </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs765\">Comercializad<span class=\"_ _0\"></span>ora <span class=\"_ _3c\"></span>de <span class=\"_ _3c\"></span>Frutas <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>Postifruit <span class=\"_ _3f\"></span>ad <span class=\"_ _3c\"></span>AZ <span class=\"_ _3c\"></span>France; <span class=\"_ _3c\"></span>Simba, <span class=\"_ _3c\"></span>Capexo, <span class=\"_ _3c\"></span>Cos<span class=\"_ _0\"></span>iarma, <span class=\"_ _3c\"></span>Blampin <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>Fresco <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>d </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs766\">Orsero), nonch\u00e9 <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>dividendo delle <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ollegate Agricola <span class=\"_ _3\"></span>Azzurra e <span class=\"_ _4\"></span>Fru<span class=\"_ _0\"></span>port <span class=\"_ _4\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Orsero e <span class=\"_ _4\"></span>Tirr<span class=\"_ _0\"></span>enofruit <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Orsero<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs767\">Produzione;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff2 fs0 fc0 sc0 ls0 ws0 gs768\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">gli <span class=\"_ _3c\"></span>impo<span class=\"_ _0\"></span>rti <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>effetto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019eliminazione<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>plusvale<span class=\"_ _0\"></span>nze <span class=\"_ _3c\"></span>e/o <span class=\"_ _3f\"></span>altre <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _3f\"></span>compiute<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs769\">controlla<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>rendono <span class=\"_ _3c\"></span>es<span class=\"_ _0\"></span>senzialmente <span class=\"_ _3c\"></span>l\u2019iscr<span class=\"_ _0\"></span>izione <span class=\"_ _3c\"></span>dell\u2019a<span class=\"_ _0\"></span>mmortamento <span class=\"_ _3c\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>maggior <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attr<span class=\"_ _0\"></span>ibuito </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs76a\">ai fabbricati i<span class=\"_ _0\"></span>scritti dalla s<span class=\"_ _0\"></span>ociet\u00e0 Hermanos F<span class=\"_ _0\"></span>ern\u00e1ndez <span class=\"_ _0\"></span>L\u00f3pez determina<span class=\"_ _0\"></span>to in sede <span class=\"_ _0\"></span>di acquisizione. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs76b\">Si <span class=\"_ _3c\"></span>riporta <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>seguito <span class=\"_ _3c\"></span>l\u2019ele<span class=\"_ _0\"></span>nco <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>Az<span class=\"_ _0\"></span>ionisti <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>dete<span class=\"_ _0\"></span>ngono <span class=\"_ _3c\"></span>una <span class=\"_ _3c\"></span>parteci<span class=\"_ _0\"></span>pazione <span class=\"_ _3c\"></span>superior<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>5% <span class=\"_ _3c\"></span>(tenut<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>conto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs76c\">della <span class=\"_ _3\"></span>qualifica <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>MI <span class=\"_ _4\"></span>dell\u2019E<span class=\"_ _0\"></span>mittente <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ensi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell\u2019art. <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>omma <span class=\"_ _4\"></span>1,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>lett. w-quater.1, <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>D. <span class=\"_ _3\"></span>Lgs. n. <span class=\"_ _4\"></span>58/1998 <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>.m.i. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs76d\">(\u201cTUF\u201d)) <span class=\"_ _54\"></span>risultanti <span class=\"_ _54\"></span>dalle <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>municazioni <span class=\"_ _54\"></span>Consob <span class=\"_ _54\"></span>perve<span class=\"_ _0\"></span>nute <span class=\"_ _54\"></span>ai <span class=\"_ _3f\"></span>sens<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>dell\u2019art.<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>120 <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>TUF, <span class=\"_ _54\"></span>nonch\u00e9 <span class=\"_ _54\"></span>dalle <span class=\"_ _54\"></span>altre </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs76e\">informazioni a d<span class=\"_ _0\"></span>isposizion<span class=\"_ _0\"></span>e della Soc<span class=\"_ _0\"></span>iet\u00e0. </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs76f\">Azionista </div><div class=\"c w6f h7c gs770\"><div class=\"t m0 x0 hd y58d ff3 fs7 fc2 sc0 ls0 ws0\">Numero di Azioni </div></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs771\">detenute  </div><div class=\"c w70 h7c gs772\"><div class=\"t m0 x0 hd y58d ff3 fs7 fc2 sc0 ls0 ws0\">% sul capitale </div></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs773\">sociale  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs774\">FIF Holding S.p.A. <span class=\"_ _d3\"> </span>5.899.323  <span class=\"_ _d4\"> </span>33,36% </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs775\">Grupo Fernandez S.A. <span class=\"_ _d5\"> </span>1.180.000  <span class=\"_ _d4\"> </span>6,67% </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs776\">Praude Asset Management Ltd. (2) <span class=\"_ _1bd\"> </span>1.709.577  <span class=\"_ _d7\"> </span>9,67% </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs777\">First Capital S.p.A. </div><div class=\"t m0 h32 ff1 fsb fc0 sc0 ls0 ws0 gs778\">(4)</div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs779\"> <span class=\"_ _d8\"> </span>995.010  <span class=\"_ _1b\"> </span>5,63% </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs77a\">Global Portfolio Investments S.L.(3) <span class=\"_ _1be\"> </span>969.231  <span class=\"_ _167\"> </span>5,48% </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs77b\">(1) Ultimo agg.to 10.05.202<span class=\"_ _3\"></span>3. </div><div class=\"c w71 h26 gs77c\"><div class=\"t m0 x0 h14 y252 ff1 fsc fc0 sc0 ls0 ws0\">(2) Include le partec<span class=\"_ _3\"></span>ipazioni gestite da Prau<span class=\"_ _3\"></span>de Asset Manageme<span class=\"_ _3\"></span>nt Ltd. e detenute dai seg<span class=\"_ _3\"></span>uenti soggetti: He<span class=\"_ _3\"></span>rmes Linder Fund SI</div></div><div class=\"c w72 h26 gs77d\"><div class=\"t m0 x0 h14 y252 ff1 fsc fc0 sc0 ls0 ws0\">CAV </div></div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs77e\">Plc.; PRAUDE FUNDS ICA<span class=\"_ _3\"></span>V; Altinum F<span class=\"_ _3\"></span>unds Sicav Plc.; Plavis <span class=\"_ _3\"></span>Gas SRL. </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs77f\">(3) La societ\u00e0 dichiarante po<span class=\"_ _3\"></span>sta al ver<span class=\"_ _3\"></span>tice della catena di control<span class=\"_ _3\"></span>lo \u00e8 Indumenta Pueri S.L.<span class=\"_ _3\"></span> </div><div class=\"c w73 h27 gs780\"><div class=\"t m0 x0 h14 y255 ff1 fsc fc0 sc0 ls0 ws0\">(4) Attraverso la su<span class=\"_ _3\"></span>a controllata al 100% First <span class=\"_ _3\"></span>SICAF S.p.A.<span class=\"_ _254\"> </span></div></div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs782\">NOTA 13. Partec<span class=\"_ _3\"></span>ipazioni di Terzi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs783\">La <span class=\"_ _3\"></span>variazione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _3\"></span>voce Partecipazioni di <span class=\"_ _4\"></span>T<span class=\"_ _0\"></span>erzi \u00e8 <span class=\"_ _4\"></span>conseg<span class=\"_ _0\"></span>uenza <span class=\"_ _3\"></span>dell\u2019utile<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>eriodo di <span class=\"_ _4\"></span>com<span class=\"_ _0\"></span>petenza. Le <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>dei </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs784\">terzi nei cap<span class=\"_ _0\"></span>itali delle societ<span class=\"_ _0\"></span>\u00e0 consolidate risulta<span class=\"_ _0\"></span>no come ra<span class=\"_ _0\"></span>ppresentato nella <span class=\"_ _0\"></span>tabella seguente<span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs785\">Societ\u00e0 consolidata (valori in migliaia \u20ac)<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>% di terzi<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs786\">Capitale </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs787\">e riserve<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs788\">Utile / </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs789\">perdita<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs78a\">Partecipazioni </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs78b\">di terzi </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs78c\">Productores Aguacate Jalisco S.A.C.V. <span class=\"_ _1bf\"> </span>30,00% <span class=\"_ _40\"> </span>242  <span class=\"_ _f5\"> </span>313  <span class=\"_ _ae\"> </span>55<span class=\"_ _0\"></span>5  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs78d\">Blampin Groupe <span class=\"_ _12e\"> </span>6,70%<span class=\"_ _0\"></span> <span class=\"_ _147\"> </span>376  <span class=\"_ _42\"> </span>567  <span class=\"_ _43\"> </span>943  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs78e\">I Frutti di Gil S.r.l. <span class=\"_ _1c0\"> </span>49,00% <span class=\"_ _10e\"> </span>250  <span class=\"_ _14f\"> </span>(27)  <span class=\"_ _a5\"> </span>223  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs78f\">Kiwisol LDA <span class=\"_ _1c1\"> </span>0,25% <span class=\"_ _147\"> </span>3  <span class=\"_ _e4\"> </span>-  <span class=\"_ _101\"> </span>3  </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-718": {
   "value": "NOTA <span class=\"_ _7\"></span>12. <span class=\"_ _3e\"></span>Patrimonio <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _7\"></span>attribuibile <span class=\"_ _3e\"></span>ai <span class=\"_ _7\"></span>soci <span class=\"_ _3e\"></span>della <span class=\"_ _3e\"></span>controllante<span class=\"_ _254\"> </span>Il capitale <span class=\"_ _3\"></span>sociale al <span class=\"_ _4\"></span>31 dicemb<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>2023, <span class=\"_ _3\"></span>interam<span class=\"_ _0\"></span>ente versato, risu<span class=\"_ _3\"></span>lta composto da <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>. 17.682.500 azioni <span class=\"_ _3\"></span>prive <span class=\"_ _3\"></span>del<span class=\"_ _254\"> </span>valore <span class=\"_ _3f\"></span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _3f\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3f\"></span>un <span class=\"_ _54\"></span>valore <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>euro <span class=\"_ _54\"></span>69.163.340;<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ussistono <span class=\"_ _3f\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>pr<span class=\"_ _0\"></span>ivilegiate. <span class=\"_ _54\"></span>I <span class=\"_ _3f\"></span>possessori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>azioni<span class=\"_ _254\"> </span>ordinarie <span class=\"_ _3c\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>ricevere<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>videndi <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>volta <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>volta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>delibe<span class=\"_ _0\"></span>rati <span class=\"_ _3c\"></span>e, <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>ciascuna <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>posseduta,<span class=\"_ _254\"> </span>godono di un voto d<span class=\"_ _0\"></span>a espri<span class=\"_ _0\"></span>mere nelle assemb<span class=\"_ _0\"></span>lee della <span class=\"_ _0\"></span>Societ\u00e0.<span class=\"_ _254\"> </span>La <span class=\"_ _56\"> </span>variazio<span class=\"_ _0\"></span>ne <span class=\"_ _56\"> </span>del <span class=\"_ _56\"> </span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _57\"> </span>netto <span class=\"_ _56\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _56\"> </span>31 <span class=\"_ _57\"> </span>dicembre <span class=\"_ _56\"> </span>2023 <span class=\"_ _56\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _57\"> </span>al <span class=\"_ _56\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _56\"> </span>dicembre <span class=\"_ _56\"> </span>pr<span class=\"_ _0\"></span>ecedente <span class=\"_ _56\"> </span>ri<span class=\"_ _0\"></span>flette<span class=\"_ _254\"> </span>essenzialmente <span class=\"_ _58\"> </span>l\u2019iscrizione<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span>del <span class=\"_ _58\"> </span>risultato <span class=\"_ _58\"> </span>conseguito <span class=\"_ _58\"> </span>nell\u2019esercizio <span class=\"_ _59\"> </span>pi\u00f9 <span class=\"_ _58\"> </span>che <span class=\"_ _59\"> </span>pro<span class=\"_ _0\"></span>porzionale <span class=\"_ _59\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _58\"> </span>alla<span class=\"_ _254\"> </span>diminuzione <span class=\"_ _0\"></span>per effetto del <span class=\"_ _0\"></span>dividendo pagato <span class=\"_ _0\"></span>e dell\u2019acq<span class=\"_ _0\"></span>uisto di azioni pro<span class=\"_ _0\"></span>prie.<span class=\"_ _254\"> </span>Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dicembre  2023 <span class=\"_ _5b\"> </span>Orsero  detiene <span class=\"_ _5b\"> </span>n. <span class=\"_ _50\"> </span>753.137 <span class=\"_ _50\"> </span>azioni <span class=\"_ _50\"> </span>proprie <span class=\"_ _50\"> </span>pari <span class=\"_ _5b\"> </span>al  4,26% <span class=\"_ _5b\"> </span>del <span class=\"_ _50\"> </span>capitale <span class=\"_ _5b\"> </span>soc<span class=\"_ _0\"></span>iale,<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>controvalore <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>8<span class=\"_ _0\"></span>.769 <span class=\"_ _3c\"></span>migliaia, <span class=\"_ _3c\"></span>esposto <span class=\"_ _3f\"></span>in <span class=\"_ _3c\"></span>diretta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>riduzione <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>patrimonio <span class=\"_ _3c\"></span>nett<span class=\"_ _0\"></span>o. <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>2023 <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span>Capogruppo <span class=\"_ _0\"></span>ha ac<span class=\"_ _0\"></span>quistato <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>ve 275.623<span class=\"_ _0\"></span> azion<span class=\"_ _0\"></span>i pro<span class=\"_ _0\"></span>prie ad <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>di eu<span class=\"_ _0\"></span>ro 14,4<span class=\"_ _0\"></span>4 ad a<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>un controvalor<span class=\"_ _0\"></span>e di euro 3.9<span class=\"_ _0\"></span>81 migliaia. Si <span class=\"_ _0\"></span>precisa, <span class=\"_ _0\"></span>infine, <span class=\"_ _0\"></span>come a<span class=\"_ _0\"></span>l 31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre 2023 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>detenga <span class=\"_ _0\"></span>n\u00e9 <span class=\"_ _0\"></span>direttamente<span class=\"_ _0\"></span> n\u00e9 <span class=\"_ _0\"></span>indirettam<span class=\"_ _0\"></span>ente a<span class=\"_ _0\"></span>zioni<span class=\"_ _254\"> </span>di societ\u00e0 contro<span class=\"_ _0\"></span>llanti e che<span class=\"_ _0\"></span> nel corso dell\u2019<span class=\"_ _0\"></span>esercizio non ha a<span class=\"_ _0\"></span>cquisito n\u00e9 alien<span class=\"_ _0\"></span>ato azioni di soci<span class=\"_ _0\"></span>et\u00e0 controlla<span class=\"_ _0\"></span>nti.  Si <span class=\"_ _0\"></span>segnala <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>ammontare <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iale <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conform<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>indicato <span class=\"_ _0\"></span>nello<span class=\"_ _254\"> </span>IAS 32 sia da<span class=\"_ _0\"></span> considerarsi<span class=\"_ _0\"></span> al netto<span class=\"_ _0\"></span> di azioni prop<span class=\"_ _0\"></span>rie per euro<span class=\"_ _0\"></span> 4.788 miglia<span class=\"_ _0\"></span>ia e dei c<span class=\"_ _0\"></span>osti acquisto parteci<span class=\"_ _0\"></span>pazioni<span class=\"_ _254\"> </span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>153 <span class=\"_ _3f\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _3c\"></span>men<span class=\"_ _0\"></span>tre <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre <span class=\"_ _3f\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>netto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>azioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>proprie <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>8.769 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti<span class=\"_ _254\"> </span>acquisto partec<span class=\"_ _0\"></span>ipazioni per <span class=\"_ _0\"></span>euro 153 mi<span class=\"_ _0\"></span>gliaia.<span class=\"_ _254\"> </span>La <span class=\"_ _0\"></span>riserva <span class=\"_ _3c\"></span>sovrap<span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>pari <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7.438 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>31 <span class=\"_ _3c\"></span>dicembre <span class=\"_ _3c\"></span>2023, <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>ntre <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>riserva <span class=\"_ _3c\"></span>legale <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _254\"> </span>pari ad euro<span class=\"_ _0\"></span> 1.360 migliaia.<span class=\"_ _254\"> </span>La <span class=\"_ _5a\"> </span>riserva <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _5a\"> </span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>camb<span class=\"_ _0\"></span>io <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>convers<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>comprend<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>tutte <span class=\"_ _5a\"> </span>le <span class=\"_ _5b\"> </span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>cambio <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _5a\"> </span>dalla<span class=\"_ _254\"> </span>conversione <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>bilanc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>gestioni <span class=\"_ _3c\"></span>estere; <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iazione <span class=\"_ _3c\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mmonta <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>euro <span class=\"_ _3f\"></span>944 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>cui<span class=\"_ _254\"> </span>riscontro, <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>itamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenziali <span class=\"_ _54\"></span>dei <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k-to-market <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>erivati, <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _3f\"></span>esposto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>nell\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _3f\"></span>tota<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _254\"> </span>1.030 miglia<span class=\"_ _0\"></span>ia (entrambi n<span class=\"_ _0\"></span>egativi), nel <span class=\"_ _0\"></span>prospetto del conto<span class=\"_ _0\"></span> economico compless<span class=\"_ _0\"></span>ivo. Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>serva <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>cope<span class=\"_ _0\"></span>rtura <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>iscritta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>3<span class=\"_ _0\"></span>92 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>(negat<span class=\"_ _0\"></span>iva) <span class=\"_ _3c\"></span>es<span class=\"_ _0\"></span>pone <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span>variazione relativa all\u2019adeguam<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>al <span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\"> alla <span class=\"_ _3\"></span>data del 31 <span class=\"_ _4\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _3\"></span>2023, al <span class=\"_ _3\"></span>netto dell\u2019effetto fiscale con<span class=\"_ _254\"> </span></span></span>indicazione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ello <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>nel conto <span class=\"_ _3e\"></span>econo<span class=\"_ _0\"></span>mico <span class=\"_ _4\"></span>complessi<span class=\"_ _0\"></span>vo, <span class=\"_ _3e\"></span>del <span class=\"_ _3\"></span>derivato <span class=\"_ _4\"></span>sul <span class=\"_ _3\"></span>bunker <span class=\"_ _4\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>109 <span class=\"_ _3\"></span>migliaia <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>effetto<span class=\"_ _254\"> </span>negativo), <span class=\"_ _0\"></span>dei d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di inte<span class=\"_ _0\"></span>resse <span class=\"_ _0\"></span>per eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>672 migliai<span class=\"_ _0\"></span>a (va<span class=\"_ _0\"></span>riazione <span class=\"_ _0\"></span>negativa) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>derivato <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tassi<span class=\"_ _254\"> </span>di <span class=\"_ _3\"></span>cambio per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>250 migliaia (v<span class=\"_ _3\"></span>ariazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>negativa per <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ffetto del <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3\"></span>value negativo), tutti <span class=\"_ _4\"></span>conta<span class=\"_ _0\"></span>bilizzati con<span class=\"_ _254\"> </span>la metodolo<span class=\"_ _0\"></span>gia del cash flow hed<span class=\"_ _0\"></span>ging.<span class=\"_ _254\"> </span>La riserva delle rivaluta<span class=\"_ _0\"></span>zioni dei piani a b<span class=\"_ _0\"></span>enefici definiti, costi<span class=\"_ _0\"></span>tuita in conformit\u00e0 all\u2019<span class=\"_ _0\"></span>applicazione dello IAS 19,<span class=\"_ _254\"> </span>\u00e8 variata rispett<span class=\"_ _0\"></span>o al 31 dicem<span class=\"_ _0\"></span>bre 2022 di euro 64<span class=\"_ _0\"></span>0 migliaia.<span class=\"_ _254\"> </span>L\u2019assemblea <span class=\"_ _0\"></span>degl<span class=\"_ _0\"></span>i Azion<span class=\"_ _0\"></span>isti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>26 a<span class=\"_ _0\"></span>prile <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha d<span class=\"_ _0\"></span>eliberato<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i destina<span class=\"_ _0\"></span>re l\u2019ut<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>7.261<span class=\"_ _254\"> </span>migliaia <span class=\"_ _5a\"> </span>come <span class=\"_ _5a\"> </span>da <span class=\"_ _5b\"> </span>proposta <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>Consiglio<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>A<span class=\"_ _0\"></span>mminist<span class=\"_ _0\"></span>razione <span class=\"_ _5a\"> </span>ed <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>particola<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>distribui<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ividendo<span class=\"_ _254\"> </span>monetario <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span><span>0,35</span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>lordo <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ritenuta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gge <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>iascuna <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>stente <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>avente d<span class=\"_ _0\"></span>iritto al <span class=\"_ _0\"></span>dividendo<span class=\"_ _0\"></span>, c<span class=\"_ _0\"></span>on esclusione <span class=\"_ _0\"></span>quindi <span class=\"_ _0\"></span>dal c<span class=\"_ _0\"></span>omputo de<span class=\"_ _0\"></span>lle n. <span class=\"_ _0\"></span>477.514 <span class=\"_ _0\"></span>azioni p<span class=\"_ _0\"></span>roprie <span class=\"_ _0\"></span>possedute d<span class=\"_ _0\"></span>alla<span class=\"_ _254\"> </span>societ\u00e0, per un dividend<span class=\"_ _0\"></span>o complessivo d<span class=\"_ _0\"></span>i euro 6.022 migliaia<span class=\"_ _0\"></span>. Lo stacco cedola \u00e8 stato<span class=\"_ _0\"></span> l\u20198 maggio 2023, record<span class=\"_ _254\"> </span>date il 9 maggio <span class=\"_ _0\"></span>e pagamen<span class=\"_ _0\"></span>to a partire dal 10 <span class=\"_ _0\"></span>maggio 2<span class=\"_ _0\"></span>023.<span class=\"_ _254\"> </span>Il prospetto de<span class=\"_ _0\"></span>i movimenti<span class=\"_ _0\"></span> del patri<span class=\"_ _0\"></span>monio netto c<span class=\"_ _0\"></span>onsolidato, i<span class=\"_ _0\"></span>nserito tra<span class=\"_ _0\"></span> i prospett<span class=\"_ _0\"></span>i contabili consol<span class=\"_ _0\"></span>idati a cu<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>si <span class=\"_ _3\"></span>rimanda<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>illustra la <span class=\"_ _3\"></span>movimentazione tra il <span class=\"_ _4\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dicembre 2021 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>il 31 <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>icembre 2022 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il 31 <span class=\"_ _3\"></span>dicembre 2022<span class=\"_ _254\"> </span>ed il 31 dicembre<span class=\"_ _0\"></span> 2023, delle<span class=\"_ _0\"></span> singole poste d<span class=\"_ _0\"></span>elle riserve.<span class=\"_ _254\"> </span>Qui di <span class=\"_ _0\"></span>seguito il <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>di riconc<span class=\"_ _0\"></span>iliazione al <span class=\"_ _0\"></span>31 di<span class=\"_ _0\"></span>cembre 2023 <span class=\"_ _0\"></span>tra il <span class=\"_ _0\"></span>Patrimonio <span class=\"_ _0\"></span>Netto d<span class=\"_ _0\"></span>ella Capogruppo <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>il <span class=\"_ _3c\"></span>Patrimonio <span class=\"_ _3f\"></span>N<span class=\"_ _0\"></span>etto <span class=\"_ _3c\"></span>attr<span class=\"_ _0\"></span>ibuibile <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>della <span class=\"_ _3f\"></span>controlla<span class=\"_ _0\"></span>nte <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>l\u2019uti<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>Capogrup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>l\u2019uti<span class=\"_ _0\"></span>le<span class=\"_ _254\"> </span>dell\u2019esercizio attr<span class=\"_ _0\"></span>ibuibile ai <span class=\"_ _0\"></span>soci della contro<span class=\"_ _0\"></span>llante. Valori in migliaia \u20ac Capitale e riserve 31.12.23 Utile/perdita  Patrimonio netto totale  Orsero S.p.A. (Capogruppo) <span class=\"_ _166\"> </span>140.830<span class=\"_ _0\"></span>  <span class=\"_ _f8\"> </span>22.<span class=\"_ _0\"></span>165  <span class=\"_ _70\"> </span>162.995  Differenza tra valore di carico e pro-quota di PN <span class=\"_ _35\"> </span>(120.40<span class=\"_ _3\"></span>4) <span class=\"_ _a7\"> </span>-  <span class=\"_ _d4\"> </span>(120.404) Risultati rettificati pro-quota conseguiti dalle societ\u00e0 controllate -  <span class=\"_ _d4\"> </span>63.129  <span class=\"_ _110\"> </span>63.129  Rilevazione all'equity method delle societ\u00e0 collegate <span class=\"_ _31\"> </span>863  <span class=\"_ _ea\"> </span>1.614  <span class=\"_ _14e\"> </span>2.477  Dividendi distribuiti  <span class=\"_ _82\"> </span>38.91<span class=\"_ _3\"></span>3  <span class=\"_ _154\"> </span>(38.913) <span class=\"_ _72\"> </span>-  Rilevazione differenze da consolidamento<span class=\"_ _0\"></span> <span class=\"_ _7c\"> </span>126.557  <span class=\"_ _e4\"> </span>-  <span class=\"_ _d4\"> </span>126.557  Effetto derivante dall'eliminazione di plusvalenze e/o altre operazioni compiute dalle societ\u00e0 controllate 2.764  <span class=\"_ _19c\"> </span>(719) <span class=\"_ _1a8\"> </span>2.045  Totale Patrimonio netto <span class=\"_ _0\"></span>e utile attribuibile ai soci della controllante 189.523  <span class=\"_ _fd\"> </span>4<span class=\"_ _0\"></span>7.276  <span class=\"_ _e4\"> </span>236.800  Partecipazioni e utile di pertinenza di terzi<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>871  <span class=\"_ _1bb\"> </span>853  <span class=\"_ _150\"> </span>1.724  Totale Patrimonio netto <span class=\"_ _0\"></span>e utile consolidato 31.12.23 <span class=\"_ _9f\"> </span>19<span class=\"_ _0\"></span>0.394  <span class=\"_ _a7\"> </span>48.129  <span class=\"_ _72\"> </span>238.523<span class=\"_ _0\"></span>  In riferimento<span class=\"_ _0\"></span> al raccordo s<span class=\"_ _0\"></span>opra rappresenta<span class=\"_ _0\"></span>to si riporta<span class=\"_ _0\"></span> quanto segue:<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">l\u2019eliminaz<span class=\"_ _0\"></span>ione <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _57\"> </span>dividen<span class=\"_ _0\"></span>di <span class=\"_ _57\"> </span>infra<span class=\"_ _0\"></span>gruppo <span class=\"_ _57\"> </span>\u00e8 <span class=\"_ _44\"> </span>relativa <span class=\"_ _57\"> </span>ai <span class=\"_ _57\"> </span>d<span class=\"_ _0\"></span>ividendi <span class=\"_ _57\"> </span>pagat<span class=\"_ _0\"></span>i <span class=\"_ _57\"> </span>dalle <span class=\"_ _44\"> </span>societ\u00e0 <span class=\"_ _57\"> </span>contro<span class=\"_ _0\"></span>llate </span></span>consolidate <span class=\"_ _98\"> </span>integralmente <span class=\"_ _39\"> </span>(Prod<span class=\"_ _0\"></span>uctores <span class=\"_ _39\"> </span>A<span class=\"_ _0\"></span>guacate <span class=\"_ _39\"> </span>Jali<span class=\"_ _0\"></span>sco <span class=\"_ _39\"> </span>a <span class=\"_ _39\"> </span>Com<span class=\"_ _0\"></span>ercializad<span class=\"_ _0\"></span>ora <span class=\"_ _39\"> </span>de <span class=\"_ _1bc\"> </span>Frutas; Comercializad<span class=\"_ _0\"></span>ora <span class=\"_ _3c\"></span>de <span class=\"_ _3c\"></span>Frutas <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>Postifruit <span class=\"_ _3f\"></span>ad <span class=\"_ _3c\"></span>AZ <span class=\"_ _3c\"></span>France; <span class=\"_ _3c\"></span>Simba, <span class=\"_ _3c\"></span>Capexo, <span class=\"_ _3c\"></span>Cos<span class=\"_ _0\"></span>iarma, <span class=\"_ _3c\"></span>Blampin <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>Fresco <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>d Orsero), nonch\u00e9 <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>dividendo delle <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ollegate Agricola <span class=\"_ _3\"></span>Azzurra e <span class=\"_ _4\"></span>Fru<span class=\"_ _0\"></span>port <span class=\"_ _4\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Orsero e <span class=\"_ _4\"></span>Tirr<span class=\"_ _0\"></span>enofruit <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Orsero<span class=\"_ _0\"></span> Produzione;<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">gli <span class=\"_ _3c\"></span>impo<span class=\"_ _0\"></span>rti <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>effetto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019eliminazione<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>plusvale<span class=\"_ _0\"></span>nze <span class=\"_ _3c\"></span>e/o <span class=\"_ _3f\"></span>altre <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _3f\"></span>compiute<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 </span></span>controlla<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>rendono <span class=\"_ _3c\"></span>es<span class=\"_ _0\"></span>senzialmente <span class=\"_ _3c\"></span>l\u2019iscr<span class=\"_ _0\"></span>izione <span class=\"_ _3c\"></span>dell\u2019a<span class=\"_ _0\"></span>mmortamento <span class=\"_ _3c\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>maggior <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attr<span class=\"_ _0\"></span>ibuito ai fabbricati i<span class=\"_ _0\"></span>scritti dalla s<span class=\"_ _0\"></span>ociet\u00e0 Hermanos F<span class=\"_ _0\"></span>ern\u00e1ndez <span class=\"_ _0\"></span>L\u00f3pez determina<span class=\"_ _0\"></span>to in sede <span class=\"_ _0\"></span>di acquisizione. <span class=\"_ _0\"></span> Si <span class=\"_ _3c\"></span>riporta <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>seguito <span class=\"_ _3c\"></span>l\u2019ele<span class=\"_ _0\"></span>nco <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>Az<span class=\"_ _0\"></span>ionisti <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>dete<span class=\"_ _0\"></span>ngono <span class=\"_ _3c\"></span>una <span class=\"_ _3c\"></span>parteci<span class=\"_ _0\"></span>pazione <span class=\"_ _3c\"></span>superior<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>5% <span class=\"_ _3c\"></span>(tenut<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>conto della <span class=\"_ _3\"></span>qualifica <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>MI <span class=\"_ _4\"></span>dell\u2019E<span class=\"_ _0\"></span>mittente <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ensi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell\u2019art. <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>omma <span class=\"_ _4\"></span>1,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>lett. w-quater.1, <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>D. <span class=\"_ _3\"></span>Lgs. n. <span class=\"_ _4\"></span>58/1998 <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>.m.i. (\u201cTUF\u201d)) <span class=\"_ _54\"></span>risultanti <span class=\"_ _54\"></span>dalle <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>municazioni <span class=\"_ _54\"></span>Consob <span class=\"_ _54\"></span>perve<span class=\"_ _0\"></span>nute <span class=\"_ _54\"></span>ai <span class=\"_ _3f\"></span>sens<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>dell\u2019art.<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>120 <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>TUF, <span class=\"_ _54\"></span>nonch\u00e9 <span class=\"_ _54\"></span>dalle <span class=\"_ _54\"></span>altre informazioni a d<span class=\"_ _0\"></span>isposizion<span class=\"_ _0\"></span>e della Soc<span class=\"_ _0\"></span>iet\u00e0. Azionista Numero di Azioni detenute  % sul capitale sociale  FIF Holding S.p.A. <span class=\"_ _d3\"> </span>5.899.323  <span class=\"_ _d4\"> </span>33,36% Grupo Fernandez S.A. <span class=\"_ _d5\"> </span>1.180.000  <span class=\"_ _d4\"> </span>6,67% Praude Asset Management Ltd. (2) <span class=\"_ _1bd\"> </span>1.709.577  <span class=\"_ _d7\"> </span>9,67% First Capital S.p.A. (4) <span class=\"_ _d8\"> </span>995.010  <span class=\"_ _1b\"> </span>5,63% Global Portfolio Investments S.L.(3) <span class=\"_ _1be\"> </span>969.231  <span class=\"_ _167\"> </span>5,48% (1) Ultimo agg.to 10.05.202<span class=\"_ _3\"></span>3. (2) Include le partec<span class=\"_ _3\"></span>ipazioni gestite da Prau<span class=\"_ _3\"></span>de Asset Manageme<span class=\"_ _3\"></span>nt Ltd. e detenute dai seg<span class=\"_ _3\"></span>uenti soggetti: He<span class=\"_ _3\"></span>rmes Linder Fund SICAV Plc.; PRAUDE FUNDS ICA<span class=\"_ _3\"></span>V; Altinum F<span class=\"_ _3\"></span>unds Sicav Plc.; Plavis <span class=\"_ _3\"></span>Gas SRL. (3) La societ\u00e0 dichiarante po<span class=\"_ _3\"></span>sta al ver<span class=\"_ _3\"></span>tice della catena di control<span class=\"_ _3\"></span>lo \u00e8 Indumenta Pueri S.L.<span class=\"_ _3\"></span> (4) Attraverso la su<span class=\"_ _3\"></span>a controllata al 100% First <span class=\"_ _3\"></span>SICAF S.p.A.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-768": {
   "value": "NOTA <span class=\"_ _7\"></span>12. <span class=\"_ _3e\"></span>Patrimonio <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _7\"></span>attribuibile <span class=\"_ _3e\"></span>ai <span class=\"_ _7\"></span>soci <span class=\"_ _3e\"></span>della <span class=\"_ _3e\"></span>controllante<span class=\"_ _254\"> </span>Il capitale <span class=\"_ _3\"></span>sociale al <span class=\"_ _4\"></span>31 dicemb<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>2023, <span class=\"_ _3\"></span>interam<span class=\"_ _0\"></span>ente versato, risu<span class=\"_ _3\"></span>lta composto da <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>. 17.682.500 azioni <span class=\"_ _3\"></span>prive <span class=\"_ _3\"></span>del<span class=\"_ _254\"> </span>valore <span class=\"_ _3f\"></span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _3f\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3f\"></span>un <span class=\"_ _54\"></span>valore <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>euro <span class=\"_ _54\"></span>69.163.340;<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ussistono <span class=\"_ _3f\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>pr<span class=\"_ _0\"></span>ivilegiate. <span class=\"_ _54\"></span>I <span class=\"_ _3f\"></span>possessori<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>di <span class=\"_ _54\"></span>azioni<span class=\"_ _254\"> </span>ordinarie <span class=\"_ _3c\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>ricevere<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span>videndi <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>volta <span class=\"_ _3c\"></span>in <span class=\"_ _3c\"></span>volta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>delibe<span class=\"_ _0\"></span>rati <span class=\"_ _3c\"></span>e, <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>ciascuna <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>posseduta,<span class=\"_ _254\"> </span>godono di un voto d<span class=\"_ _0\"></span>a espri<span class=\"_ _0\"></span>mere nelle assemb<span class=\"_ _0\"></span>lee della <span class=\"_ _0\"></span>Societ\u00e0.<span class=\"_ _254\"> </span>La <span class=\"_ _56\"> </span>variazio<span class=\"_ _0\"></span>ne <span class=\"_ _56\"> </span>del <span class=\"_ _56\"> </span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _57\"> </span>netto <span class=\"_ _56\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _56\"> </span>31 <span class=\"_ _57\"> </span>dicembre <span class=\"_ _56\"> </span>2023 <span class=\"_ _56\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _57\"> </span>al <span class=\"_ _56\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _56\"> </span>dicembre <span class=\"_ _56\"> </span>pr<span class=\"_ _0\"></span>ecedente <span class=\"_ _56\"> </span>ri<span class=\"_ _0\"></span>flette<span class=\"_ _254\"> </span>essenzialmente <span class=\"_ _58\"> </span>l\u2019iscrizione<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span>del <span class=\"_ _58\"> </span>risultato <span class=\"_ _58\"> </span>conseguito <span class=\"_ _58\"> </span>nell\u2019esercizio <span class=\"_ _59\"> </span>pi\u00f9 <span class=\"_ _58\"> </span>che <span class=\"_ _59\"> </span>pro<span class=\"_ _0\"></span>porzionale <span class=\"_ _59\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _58\"> </span>alla<span class=\"_ _254\"> </span>diminuzione <span class=\"_ _0\"></span>per effetto del <span class=\"_ _0\"></span>dividendo pagato <span class=\"_ _0\"></span>e dell\u2019acq<span class=\"_ _0\"></span>uisto di azioni pro<span class=\"_ _0\"></span>prie.<span class=\"_ _254\"> </span>Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dicembre  2023 <span class=\"_ _5b\"> </span>Orsero  detiene <span class=\"_ _5b\"> </span>n. <span class=\"_ _50\"> </span>753.137 <span class=\"_ _50\"> </span>azioni <span class=\"_ _50\"> </span>proprie <span class=\"_ _50\"> </span>pari <span class=\"_ _5b\"> </span>al  4,26% <span class=\"_ _5b\"> </span>del <span class=\"_ _50\"> </span>capitale <span class=\"_ _5b\"> </span>soc<span class=\"_ _0\"></span>iale,<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span>controvalore <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>8<span class=\"_ _0\"></span>.769 <span class=\"_ _3c\"></span>migliaia, <span class=\"_ _3c\"></span>esposto <span class=\"_ _3f\"></span>in <span class=\"_ _3c\"></span>diretta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>riduzione <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>patrimonio <span class=\"_ _3c\"></span>nett<span class=\"_ _0\"></span>o. <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>2023 <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span>Capogruppo <span class=\"_ _0\"></span>ha ac<span class=\"_ _0\"></span>quistato <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>ve 275.623<span class=\"_ _0\"></span> azion<span class=\"_ _0\"></span>i pro<span class=\"_ _0\"></span>prie ad <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>di eu<span class=\"_ _0\"></span>ro 14,4<span class=\"_ _0\"></span>4 ad a<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>un controvalor<span class=\"_ _0\"></span>e di euro 3.9<span class=\"_ _0\"></span>81 migliaia. Si <span class=\"_ _0\"></span>precisa, <span class=\"_ _0\"></span>infine, <span class=\"_ _0\"></span>come a<span class=\"_ _0\"></span>l 31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre 2023 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>detenga <span class=\"_ _0\"></span>n\u00e9 <span class=\"_ _0\"></span>direttamente<span class=\"_ _0\"></span> n\u00e9 <span class=\"_ _0\"></span>indirettam<span class=\"_ _0\"></span>ente a<span class=\"_ _0\"></span>zioni<span class=\"_ _254\"> </span>di societ\u00e0 contro<span class=\"_ _0\"></span>llanti e che<span class=\"_ _0\"></span> nel corso dell\u2019<span class=\"_ _0\"></span>esercizio non ha a<span class=\"_ _0\"></span>cquisito n\u00e9 alien<span class=\"_ _0\"></span>ato azioni di soci<span class=\"_ _0\"></span>et\u00e0 controlla<span class=\"_ _0\"></span>nti.    Si <span class=\"_ _0\"></span>segnala <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>ammontare <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iale <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conform<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>indicato <span class=\"_ _0\"></span>nello<span class=\"_ _254\"> </span>IAS 32 sia da<span class=\"_ _0\"></span> considerarsi<span class=\"_ _0\"></span> al netto<span class=\"_ _0\"></span> di azioni prop<span class=\"_ _0\"></span>rie per euro<span class=\"_ _0\"></span> 4.788 miglia<span class=\"_ _0\"></span>ia e dei c<span class=\"_ _0\"></span>osti acquisto parteci<span class=\"_ _0\"></span>pazioni<span class=\"_ _254\"> </span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>153 <span class=\"_ _3f\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _3c\"></span>men<span class=\"_ _0\"></span>tre <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre <span class=\"_ _3f\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>netto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>azioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>proprie <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>8.769 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti<span class=\"_ _254\"> </span>acquisto partec<span class=\"_ _0\"></span>ipazioni per <span class=\"_ _0\"></span>euro 153 mi<span class=\"_ _0\"></span>gliaia.<span class=\"_ _254\"> </span>La <span class=\"_ _0\"></span>riserva <span class=\"_ _3c\"></span>sovrap<span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>pari <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7.438 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>31 <span class=\"_ _3c\"></span>dicembre <span class=\"_ _3c\"></span>2023, <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>ntre <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>riserva <span class=\"_ _3c\"></span>legale <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _254\"> </span>pari ad euro<span class=\"_ _0\"></span> 1.360 migliaia.<span class=\"_ _254\"> </span>La <span class=\"_ _5a\"> </span>riserva <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _5a\"> </span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>camb<span class=\"_ _0\"></span>io <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>convers<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>comprend<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>tutte <span class=\"_ _5a\"> </span>le <span class=\"_ _5b\"> </span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>cambio <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _5a\"> </span>dalla<span class=\"_ _254\"> </span>conversione <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>bilanc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>gestioni <span class=\"_ _3c\"></span>estere; <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iazione <span class=\"_ _3c\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mmonta <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>euro <span class=\"_ _3f\"></span>944 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>cui<span class=\"_ _254\"> </span>riscontro, <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>itamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenziali <span class=\"_ _54\"></span>dei <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k-to-market <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>erivati, <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _3f\"></span>esposto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>nell\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _3f\"></span>tota<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _254\"> </span>1.030 miglia<span class=\"_ _0\"></span>ia (entrambi n<span class=\"_ _0\"></span>egativi), nel <span class=\"_ _0\"></span>prospetto del conto<span class=\"_ _0\"></span> economico compless<span class=\"_ _0\"></span>ivo. Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>serva <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>cope<span class=\"_ _0\"></span>rtura <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>iscritta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>3<span class=\"_ _0\"></span>92 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>(negat<span class=\"_ _0\"></span>iva) <span class=\"_ _3c\"></span>es<span class=\"_ _0\"></span>pone <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span>variazione relativa all\u2019adeguam<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>al <span class=\"ff7\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff1\"> alla <span class=\"_ _3\"></span>data del 31 <span class=\"_ _4\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _3\"></span>2023, al <span class=\"_ _3\"></span>netto dell\u2019effetto fiscale con<span class=\"_ _254\"> </span></span></span>indicazione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ello <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>nel conto <span class=\"_ _3e\"></span>econo<span class=\"_ _0\"></span>mico <span class=\"_ _4\"></span>complessi<span class=\"_ _0\"></span>vo, <span class=\"_ _3e\"></span>del <span class=\"_ _3\"></span>derivato <span class=\"_ _4\"></span>sul <span class=\"_ _3\"></span>bunker <span class=\"_ _4\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>109 <span class=\"_ _3\"></span>migliaia <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>effetto<span class=\"_ _254\"> </span>negativo), <span class=\"_ _0\"></span>dei d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di inte<span class=\"_ _0\"></span>resse <span class=\"_ _0\"></span>per eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>672 migliai<span class=\"_ _0\"></span>a (va<span class=\"_ _0\"></span>riazione <span class=\"_ _0\"></span>negativa) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>derivato <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tassi<span class=\"_ _254\"> </span>di <span class=\"_ _3\"></span>cambio per <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>250 migliaia (v<span class=\"_ _3\"></span>ariazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>negativa per <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ffetto del <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _3\"></span>value negativo), tutti <span class=\"_ _4\"></span>conta<span class=\"_ _0\"></span>bilizzati con<span class=\"_ _254\"> </span>la metodolo<span class=\"_ _0\"></span>gia del cash flow hed<span class=\"_ _0\"></span>ging.<span class=\"_ _254\"> </span>La riserva delle rivaluta<span class=\"_ _0\"></span>zioni dei piani a b<span class=\"_ _0\"></span>enefici definiti, costi<span class=\"_ _0\"></span>tuita in conformit\u00e0 all\u2019<span class=\"_ _0\"></span>applicazione dello IAS 19,<span class=\"_ _254\"> </span>\u00e8 variata rispett<span class=\"_ _0\"></span>o al 31 dicem<span class=\"_ _0\"></span>bre 2022 di euro 64<span class=\"_ _0\"></span>0 migliaia.<span class=\"_ _254\"> </span>L\u2019assemblea <span class=\"_ _0\"></span>degl<span class=\"_ _0\"></span>i Azion<span class=\"_ _0\"></span>isti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>26 a<span class=\"_ _0\"></span>prile <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha d<span class=\"_ _0\"></span>eliberato<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i destina<span class=\"_ _0\"></span>re l\u2019ut<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>7.261<span class=\"_ _254\"> </span>migliaia <span class=\"_ _5a\"> </span>come <span class=\"_ _5a\"> </span>da <span class=\"_ _5b\"> </span>proposta <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>Consiglio<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>A<span class=\"_ _0\"></span>mminist<span class=\"_ _0\"></span>razione <span class=\"_ _5a\"> </span>ed <span class=\"_ _5a\"> </span>in <span class=\"_ _5a\"> </span>particola<span class=\"_ _0\"></span>re <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>distribui<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ividendo<span class=\"_ _254\"> </span>monetario <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span><span>0,35</span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ione, <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>lordo <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ritenuta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gge <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>iascuna <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>stente <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>avente d<span class=\"_ _0\"></span>iritto al <span class=\"_ _0\"></span>dividendo<span class=\"_ _0\"></span>, c<span class=\"_ _0\"></span>on esclusione <span class=\"_ _0\"></span>quindi <span class=\"_ _0\"></span>dal c<span class=\"_ _0\"></span>omputo de<span class=\"_ _0\"></span>lle n. <span class=\"_ _0\"></span>477.514 <span class=\"_ _0\"></span>azioni p<span class=\"_ _0\"></span>roprie <span class=\"_ _0\"></span>possedute d<span class=\"_ _0\"></span>alla<span class=\"_ _254\"> </span>societ\u00e0, per un dividend<span class=\"_ _0\"></span>o complessivo d<span class=\"_ _0\"></span>i euro 6.022 migliaia<span class=\"_ _0\"></span>. Lo stacco cedola \u00e8 stato<span class=\"_ _0\"></span> l\u20198 maggio 2023, record<span class=\"_ _254\"> </span>date il 9 maggio <span class=\"_ _0\"></span>e pagamen<span class=\"_ _0\"></span>to a partire dal 10 <span class=\"_ _0\"></span>maggio 2<span class=\"_ _0\"></span>023.<span class=\"_ _254\"> </span>Il prospetto de<span class=\"_ _0\"></span>i movimenti<span class=\"_ _0\"></span> del patri<span class=\"_ _0\"></span>monio netto c<span class=\"_ _0\"></span>onsolidato, i<span class=\"_ _0\"></span>nserito tra<span class=\"_ _0\"></span> i prospett<span class=\"_ _0\"></span>i contabili consol<span class=\"_ _0\"></span>idati a cu<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>si <span class=\"_ _3\"></span>rimanda<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>illustra la <span class=\"_ _3\"></span>movimentazione tra il <span class=\"_ _4\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dicembre 2021 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>il 31 <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>icembre 2022 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il 31 <span class=\"_ _3\"></span>dicembre 2022<span class=\"_ _254\"> </span>ed il 31 dicembre<span class=\"_ _0\"></span> 2023, delle<span class=\"_ _0\"></span> singole poste d<span class=\"_ _0\"></span>elle riserve.<span class=\"_ _254\"> </span>Qui di <span class=\"_ _0\"></span>seguito il <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>di riconc<span class=\"_ _0\"></span>iliazione al <span class=\"_ _0\"></span>31 di<span class=\"_ _0\"></span>cembre 2023 <span class=\"_ _0\"></span>tra il <span class=\"_ _0\"></span>Patrimonio <span class=\"_ _0\"></span>Netto d<span class=\"_ _0\"></span>ella Capogruppo <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>il <span class=\"_ _3c\"></span>Patrimonio <span class=\"_ _3f\"></span>N<span class=\"_ _0\"></span>etto <span class=\"_ _3c\"></span>attr<span class=\"_ _0\"></span>ibuibile <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>della <span class=\"_ _3f\"></span>controlla<span class=\"_ _0\"></span>nte <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>l\u2019uti<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>Capogrup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>l\u2019uti<span class=\"_ _0\"></span>le<span class=\"_ _254\"> </span>dell\u2019esercizio attr<span class=\"_ _0\"></span>ibuibile ai <span class=\"_ _0\"></span>soci della contro<span class=\"_ _0\"></span>llante. Valori in migliaia \u20ac Capitale e riserve 31.12.23 Utile/perdita  Patrimonio netto totale  Orsero S.p.A. (Capogruppo) <span class=\"_ _166\"> </span>140.830<span class=\"_ _0\"></span>  <span class=\"_ _f8\"> </span>22.<span class=\"_ _0\"></span>165  <span class=\"_ _70\"> </span>162.995  Differenza tra valore di carico e pro-quota di PN <span class=\"_ _35\"> </span>(120.40<span class=\"_ _3\"></span>4) <span class=\"_ _a7\"> </span>-  <span class=\"_ _d4\"> </span>(120.404) Risultati rettificati pro-quota conseguiti dalle societ\u00e0 controllate -  <span class=\"_ _d4\"> </span>63.129  <span class=\"_ _110\"> </span>63.129  Rilevazione all'equity method delle societ\u00e0 collegate <span class=\"_ _31\"> </span>863  <span class=\"_ _ea\"> </span>1.614  <span class=\"_ _14e\"> </span>2.477  Dividendi distribuiti  <span class=\"_ _82\"> </span>38.91<span class=\"_ _3\"></span>3  <span class=\"_ _154\"> </span>(38.913) <span class=\"_ _72\"> </span>-  Rilevazione differenze da consolidamento<span class=\"_ _0\"></span> <span class=\"_ _7c\"> </span>126.557  <span class=\"_ _e4\"> </span>-  <span class=\"_ _d4\"> </span>126.557  Effetto derivante dall'eliminazione di plusvalenze e/o altre operazioni compiute dalle societ\u00e0 controllate 2.764  <span class=\"_ _19c\"> </span>(719) <span class=\"_ _1a8\"> </span>2.045  Totale Patrimonio netto <span class=\"_ _0\"></span>e utile attribuibile ai soci della controllante 189.523  <span class=\"_ _fd\"> </span>4<span class=\"_ _0\"></span>7.276  <span class=\"_ _e4\"> </span>236.800  Partecipazioni e utile di pertinenza di terzi<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>871  <span class=\"_ _1bb\"> </span>853  <span class=\"_ _150\"> </span>1.724  Totale Patrimonio netto <span class=\"_ _0\"></span>e utile consolidato 31.12.23 <span class=\"_ _9f\"> </span>19<span class=\"_ _0\"></span>0.394  <span class=\"_ _a7\"> </span>48.129  <span class=\"_ _72\"> </span>238.523<span class=\"_ _0\"></span>  In riferimento<span class=\"_ _0\"></span> al raccordo s<span class=\"_ _0\"></span>opra rappresenta<span class=\"_ _0\"></span>to si riporta<span class=\"_ _0\"></span> quanto segue:<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">l\u2019eliminaz<span class=\"_ _0\"></span>ione <span class=\"_ _56\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _57\"> </span>dividen<span class=\"_ _0\"></span>di <span class=\"_ _57\"> </span>infra<span class=\"_ _0\"></span>gruppo <span class=\"_ _57\"> </span>\u00e8 <span class=\"_ _44\"> </span>relativa <span class=\"_ _57\"> </span>ai <span class=\"_ _57\"> </span>d<span class=\"_ _0\"></span>ividendi <span class=\"_ _57\"> </span>pagat<span class=\"_ _0\"></span>i <span class=\"_ _57\"> </span>dalle <span class=\"_ _44\"> </span>societ\u00e0 <span class=\"_ _57\"> </span>contro<span class=\"_ _0\"></span>llate </span></span>consolidate <span class=\"_ _98\"> </span>integralmente <span class=\"_ _39\"> </span>(Prod<span class=\"_ _0\"></span>uctores <span class=\"_ _39\"> </span>A<span class=\"_ _0\"></span>guacate <span class=\"_ _39\"> </span>Jali<span class=\"_ _0\"></span>sco <span class=\"_ _39\"> </span>a <span class=\"_ _39\"> </span>Com<span class=\"_ _0\"></span>ercializad<span class=\"_ _0\"></span>ora <span class=\"_ _39\"> </span>de <span class=\"_ _1bc\"> </span>Frutas; Comercializad<span class=\"_ _0\"></span>ora <span class=\"_ _3c\"></span>de <span class=\"_ _3c\"></span>Frutas <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>Postifruit <span class=\"_ _3f\"></span>ad <span class=\"_ _3c\"></span>AZ <span class=\"_ _3c\"></span>France; <span class=\"_ _3c\"></span>Simba, <span class=\"_ _3c\"></span>Capexo, <span class=\"_ _3c\"></span>Cos<span class=\"_ _0\"></span>iarma, <span class=\"_ _3c\"></span>Blampin <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>Fresco <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>d Orsero), nonch\u00e9 <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>dividendo delle <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ollegate Agricola <span class=\"_ _3\"></span>Azzurra e <span class=\"_ _4\"></span>Fru<span class=\"_ _0\"></span>port <span class=\"_ _4\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Orsero e <span class=\"_ _4\"></span>Tirr<span class=\"_ _0\"></span>enofruit <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Orsero<span class=\"_ _0\"></span> Produzione;<span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">gli <span class=\"_ _3c\"></span>impo<span class=\"_ _0\"></span>rti <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>effetto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019eliminazione<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>plusvale<span class=\"_ _0\"></span>nze <span class=\"_ _3c\"></span>e/o <span class=\"_ _3f\"></span>altre <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _3f\"></span>compiute<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>da <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 </span></span>controlla<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>rendono <span class=\"_ _3c\"></span>es<span class=\"_ _0\"></span>senzialmente <span class=\"_ _3c\"></span>l\u2019iscr<span class=\"_ _0\"></span>izione <span class=\"_ _3c\"></span>dell\u2019a<span class=\"_ _0\"></span>mmortamento <span class=\"_ _3c\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>maggior <span class=\"_ _3c\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attr<span class=\"_ _0\"></span>ibuito ai fabbricati i<span class=\"_ _0\"></span>scritti dalla s<span class=\"_ _0\"></span>ociet\u00e0 Hermanos F<span class=\"_ _0\"></span>ern\u00e1ndez <span class=\"_ _0\"></span>L\u00f3pez determina<span class=\"_ _0\"></span>to in sede <span class=\"_ _0\"></span>di acquisizione. <span class=\"_ _0\"></span> Si <span class=\"_ _3c\"></span>riporta <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>seguito <span class=\"_ _3c\"></span>l\u2019ele<span class=\"_ _0\"></span>nco <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>Az<span class=\"_ _0\"></span>ionisti <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>dete<span class=\"_ _0\"></span>ngono <span class=\"_ _3c\"></span>una <span class=\"_ _3c\"></span>parteci<span class=\"_ _0\"></span>pazione <span class=\"_ _3c\"></span>superior<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>5% <span class=\"_ _3c\"></span>(tenut<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>conto della <span class=\"_ _3\"></span>qualifica <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>MI <span class=\"_ _4\"></span>dell\u2019E<span class=\"_ _0\"></span>mittente <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ensi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ell\u2019art. <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>omma <span class=\"_ _4\"></span>1,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>lett. w-quater.1, <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"></span>D. <span class=\"_ _3\"></span>Lgs. n. <span class=\"_ _4\"></span>58/1998 <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>.m.i. (\u201cTUF\u201d)) <span class=\"_ _54\"></span>risultanti <span class=\"_ _54\"></span>dalle <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>municazioni <span class=\"_ _54\"></span>Consob <span class=\"_ _54\"></span>perve<span class=\"_ _0\"></span>nute <span class=\"_ _54\"></span>ai <span class=\"_ _3f\"></span>sens<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>dell\u2019art.<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>120 <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>TUF, <span class=\"_ _54\"></span>nonch\u00e9 <span class=\"_ _54\"></span>dalle <span class=\"_ _54\"></span>altre informazioni a d<span class=\"_ _0\"></span>isposizion<span class=\"_ _0\"></span>e della Soc<span class=\"_ _0\"></span>iet\u00e0. Azionista Numero di Azioni detenute  % sul capitale sociale  FIF Holding S.p.A. <span class=\"_ _d3\"> </span>5.899.323  <span class=\"_ _d4\"> </span>33,36% Grupo Fernandez S.A. <span class=\"_ _d5\"> </span>1.180.000  <span class=\"_ _d4\"> </span>6,67% Praude Asset Management Ltd. (2) <span class=\"_ _1bd\"> </span>1.709.577  <span class=\"_ _d7\"> </span>9,67% First Capital S.p.A. (4) <span class=\"_ _d8\"> </span>995.010  <span class=\"_ _1b\"> </span>5,63% Global Portfolio Investments S.L.(3) <span class=\"_ _1be\"> </span>969.231  <span class=\"_ _167\"> </span>5,48% (1) Ultimo agg.to 10.05.202<span class=\"_ _3\"></span>3. (2) Include le partec<span class=\"_ _3\"></span>ipazioni gestite da Prau<span class=\"_ _3\"></span>de Asset Manageme<span class=\"_ _3\"></span>nt Ltd. e detenute dai seg<span class=\"_ _3\"></span>uenti soggetti: He<span class=\"_ _3\"></span>rmes Linder Fund SICAV Plc.; PRAUDE FUNDS ICA<span class=\"_ _3\"></span>V; Altinum F<span class=\"_ _3\"></span>unds Sicav Plc.; Plavis <span class=\"_ _3\"></span>Gas SRL. (3) La societ\u00e0 dichiarante po<span class=\"_ _3\"></span>sta al ver<span class=\"_ _3\"></span>tice della catena di control<span class=\"_ _3\"></span>lo \u00e8 Indumenta Pueri S.L.<span class=\"_ _3\"></span> (4) Attraverso la su<span class=\"_ _3\"></span>a controllata al 100% First <span class=\"_ _3\"></span>SICAF S.p.A.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-744": {
   "value": "<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs73b\">La <span class=\"_ _56\"> </span>variazio<span class=\"_ _0\"></span>ne <span class=\"_ _56\"> </span>del <span class=\"_ _56\"> </span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _57\"> </span>netto <span class=\"_ _56\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _56\"> </span>31 <span class=\"_ _57\"> </span>dicembre <span class=\"_ _56\"> </span>2023 <span class=\"_ _56\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _57\"> </span>al <span class=\"_ _56\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _56\"> </span>dicembre <span class=\"_ _56\"> </span>pr<span class=\"_ _0\"></span>ecedente <span class=\"_ _56\"> </span>ri<span class=\"_ _0\"></span>flette<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34b\">essenzialmente <span class=\"_ _58\"> </span>l\u2019iscrizione<span class=\"_ _0\"></span> <span class=\"_ _59\"> </span>del <span class=\"_ _58\"> </span>risultato <span class=\"_ _58\"> </span>conseguito <span class=\"_ _58\"> </span>nell\u2019esercizio <span class=\"_ _59\"> </span>pi\u00f9 <span class=\"_ _58\"> </span>che <span class=\"_ _59\"> </span>pro<span class=\"_ _0\"></span>porzionale <span class=\"_ _59\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _58\"> </span>alla<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs73c\">diminuzione <span class=\"_ _0\"></span>per effetto del <span class=\"_ _0\"></span>dividendo pagato <span class=\"_ _0\"></span>e dell\u2019acq<span class=\"_ _0\"></span>uisto di azioni pro<span class=\"_ _0\"></span>prie.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs73d\">Al <span class=\"_ _5b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>dicembre  2023 <span class=\"_ _5b\"> </span>Orsero  detiene <span class=\"_ _5b\"> </span>n. <span class=\"_ _50\"> </span>753.137 <span class=\"_ _50\"> </span>azioni <span class=\"_ _50\"> </span>proprie <span class=\"_ _50\"> </span>pari <span class=\"_ _5b\"> </span>al  4,26% <span class=\"_ _5b\"> </span>del <span class=\"_ _50\"> </span>capitale <span class=\"_ _5b\"> </span>soc<span class=\"_ _0\"></span>iale,<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs73e\">controvalore <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>8<span class=\"_ _0\"></span>.769 <span class=\"_ _3c\"></span>migliaia, <span class=\"_ _3c\"></span>esposto <span class=\"_ _3f\"></span>in <span class=\"_ _3c\"></span>diretta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>riduzione <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>patrimonio <span class=\"_ _3c\"></span>nett<span class=\"_ _0\"></span>o. <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>2023 <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs73f\">Capogruppo <span class=\"_ _0\"></span>ha ac<span class=\"_ _0\"></span>quistato <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>ve 275.623<span class=\"_ _0\"></span> azion<span class=\"_ _0\"></span>i pro<span class=\"_ _0\"></span>prie ad <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>di eu<span class=\"_ _0\"></span>ro 14,4<span class=\"_ _0\"></span>4 ad a<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs274\">un controvalor<span class=\"_ _0\"></span>e di euro 3.9<span class=\"_ _0\"></span>81 migliaia.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs740\">Si <span class=\"_ _0\"></span>precisa, <span class=\"_ _0\"></span>infine, <span class=\"_ _0\"></span>come a<span class=\"_ _0\"></span>l 31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre 2023 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>detenga <span class=\"_ _0\"></span>n\u00e9 <span class=\"_ _0\"></span>direttamente<span class=\"_ _0\"></span> n\u00e9 <span class=\"_ _0\"></span>indirettam<span class=\"_ _0\"></span>ente a<span class=\"_ _0\"></span>zioni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs741\">di societ\u00e0 contro<span class=\"_ _0\"></span>llanti e che<span class=\"_ _0\"></span> nel corso dell\u2019<span class=\"_ _0\"></span>esercizio non ha a<span class=\"_ _0\"></span>cquisito n\u00e9 alien<span class=\"_ _0\"></span>ato azioni di soci<span class=\"_ _0\"></span>et\u00e0 controlla<span class=\"_ _0\"></span>nti.     </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs742\">Si <span class=\"_ _0\"></span>segnala <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>ammontare <span class=\"_ _3c\"></span>del <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iale <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conform<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>indicato <span class=\"_ _0\"></span>nello<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs743\">IAS 32 sia da<span class=\"_ _0\"></span> considerarsi<span class=\"_ _0\"></span> al netto<span class=\"_ _0\"></span> di azioni prop<span class=\"_ _0\"></span>rie per euro<span class=\"_ _0\"></span> 4.788 miglia<span class=\"_ _0\"></span>ia e dei c<span class=\"_ _0\"></span>osti acquisto parteci<span class=\"_ _0\"></span>pazioni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs279\">per <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>153 <span class=\"_ _3f\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _3c\"></span>men<span class=\"_ _0\"></span>tre <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre <span class=\"_ _3f\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>netto <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>azioni<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>proprie <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>8.769 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs744\">acquisto partec<span class=\"_ _0\"></span>ipazioni per <span class=\"_ _0\"></span>euro 153 mi<span class=\"_ _0\"></span>gliaia.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-743": {
   "value": "<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs746\">La <span class=\"_ _5a\"> </span>riserva <span class=\"_ _5a\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _5a\"> </span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>camb<span class=\"_ _0\"></span>io <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _5a\"> </span>convers<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>comprend<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>tutte <span class=\"_ _5a\"> </span>le <span class=\"_ _5b\"> </span>differenz<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>cambio <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _5a\"> </span>dalla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs266\">conversione <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>bilanc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>gestioni <span class=\"_ _3c\"></span>estere; <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iazione <span class=\"_ _3c\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mmonta <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>euro <span class=\"_ _3f\"></span>944 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>cui<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs747\">riscontro, <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span>itamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenziali <span class=\"_ _54\"></span>dei <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k-to-market <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>erivati, <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _3f\"></span>esposto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>nell\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _3f\"></span>tota<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs748\">1.030 miglia<span class=\"_ _0\"></span>ia (entrambi n<span class=\"_ _0\"></span>egativi), nel <span class=\"_ _0\"></span>prospetto del conto<span class=\"_ _0\"></span> economico compless<span class=\"_ _0\"></span>ivo.  </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-777": {
   "value": "35",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-655": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs791\">NOTA 14. Pas<span class=\"_ _3\"></span>sivit\u00e0 finanziarie<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs792\">L\u2019informativa sulle<span class=\"_ _0\"></span> pass<span class=\"_ _0\"></span>ivit\u00e0 finanziari<span class=\"_ _0\"></span>e descritta qu<span class=\"_ _0\"></span>i di se<span class=\"_ _0\"></span>guito \u00e8 unica<span class=\"_ _0\"></span>, comprend<span class=\"_ _0\"></span>ente quind<span class=\"_ _0\"></span>i sia la parte<span class=\"_ _0\"></span> non<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs793\">corrente che cor<span class=\"_ _0\"></span>rente delle ste<span class=\"_ _0\"></span>sse, al fine di render<span class=\"_ _0\"></span>ne pi\u00f9 im<span class=\"_ _0\"></span>mediata la com<span class=\"_ _0\"></span>prensione. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs794\">L\u2019esposizione <span class=\"_ _0\"></span>finanziaria si <span class=\"_ _0\"></span>presenta come se<span class=\"_ _0\"></span>gue:<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs795\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs796\">Debiti obbligazionari (oltre i 12 mesi) <span class=\"_ _1bf\"> </span>2<span class=\"_ _0\"></span>0.000  <span class=\"_ _6f\"> </span>25.000  <span class=\"_ _71\"> </span>(5.000<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs797\">Debiti verso banche a medio-lungo termine (oltre i 12 mesi) <span class=\"_ _45\"> </span>79.669 <span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _1c2\"> </span>34.831  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs798\">Debiti verso altri finanziatori (oltre i 12 mesi) <span class=\"_ _b\"> </span>626  <span class=\"_ _150\"> </span>1.424  <span class=\"_ _a0\"> </span>(798)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs799\">Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 1<span class=\"_ _0\"></span>6 <span class=\"_ _180\"> </span>47<span class=\"_ _0\"></span>.904  <span class=\"_ _c3\"> </span>29.834  <span class=\"_ _13d\"> </span>18.070  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs79a\">Passivit\u00e0 per strumenti derivati di copertura (Non corrente) <span class=\"_ _4b\"> </span>175  <span class=\"_ _1a9\"> </span>-  <span class=\"_ _d4\"> </span>175  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs79b\">Debiti per saldo prezzo su acquisizioni (Non corrente) <span class=\"_ _e5\"> </span>17.716  <span class=\"_ _19e\"> </span>-  <span class=\"_ _d4\"> </span>17.716  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs79c\">Passivit\u00e0 finanziarie non<span class=\"_ _0\"></span> correnti <span class=\"_ _8a\"> </span>166.090  <span class=\"_ _a4\"> </span>10<span class=\"_ _0\"></span>1.096  <span class=\"_ _fd\"> </span>64.994  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs79d\">Debiti obbligazionari (parte corrente) <span class=\"_ _b0\"> </span>5.000  <span class=\"_ _1a7\"> </span>5.000  <span class=\"_ _1a7\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs79e\">Debiti verso banche (parte corrente dei mutui)  <span class=\"_ _e8\"> </span>23.948  <span class=\"_ _13d\"> </span>11.805  <span class=\"_ _ec\"> </span>12.143  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs79f\">Debiti verso banche a breve termine <span class=\"_ _16f\"> </span>2.5<span class=\"_ _0\"></span>48  <span class=\"_ _a2\"> </span>3.933  <span class=\"_ _19c\"> </span>(1.385)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7a0\">Debiti verso altri finanziatori (p<span class=\"_ _0\"></span>arte corrente) <span class=\"_ _66\"> </span>799<span class=\"_ _3\"></span>  <span class=\"_ _c9\"> </span>940  <span class=\"_ _ea\"> </span>(141<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7a1\">Debiti verso altri finanziatori IFRS 16 (parte corre<span class=\"_ _0\"></span>nte) <span class=\"_ _fd\"> </span>12.855<span class=\"_ _0\"></span>  <span class=\"_ _110\"> </span>11.740  <span class=\"_ _163\"> </span>1.114  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7a2\">Debiti verso altri finanziatori a breve termine <span class=\"_ _b\"> </span>5<span class=\"_ _0\"></span>11  <span class=\"_ _35\"> </span>1<span class=\"_ _3\"></span>.051  <span class=\"_ _14e\"> </span>(541)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7a3\">Passivit\u00e0 per strumenti derivati di copertura (pa<span class=\"_ _0\"></span>rte corrente) <span class=\"_ _98\"> </span>1.057  <span class=\"_ _a0\"> </span>619  <span class=\"_ _1bb\"> </span>438  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs7a4\">Debiti per saldo prezzo su acquisizioni (parte corrente) <span class=\"_ _48\"> </span>5.858  <span class=\"_ _a2\"> </span>1.700  <span class=\"_ _1a5\"> </span>4.158  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs7a5\">Passivit\u00e0 finanziarie correnti <span class=\"_ _1c3\"> </span>52.576  <span class=\"_ _e4\"> </span>36.<span class=\"_ _0\"></span>789  <span class=\"_ _1c4\"> </span>15.788  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7a6\">La <span class=\"_ _3c\"></span>variazione <span class=\"_ _3c\"></span>nell\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>complessi<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>8<span class=\"_ _0\"></span>0.782 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>(fra <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>rente <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>corrente) <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>flette <span class=\"_ _3c\"></span>le<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7a7\">principali compo<span class=\"_ _0\"></span>nenti per lo pi<span class=\"_ _0\"></span>\u00f9 legate ai finanz<span class=\"_ _0\"></span>iamenti a med<span class=\"_ _0\"></span>io termine come<span class=\"_ _0\"></span> qui sotto<span class=\"_ _0\"></span> dettagliate:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gs7a8\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">erogazione, <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _50\"> </span>10 <span class=\"_ _50\"> </span>gennaio <span class=\"_ _5b\"> </span>20<span class=\"_ _0\"></span>23, <span class=\"_ _50\"> </span>della <span class=\"_ _50\"> </span>seconda <span class=\"_ _50\"> </span>e <span class=\"_ _50\"> </span>terza <span class=\"_ _50\"> </span>tranche  del <span class=\"_ _5b\"> </span>nuovo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _50\"> </span>(di<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7a9\">compressivi <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>9<span class=\"_ _0\"></span>0.000 <span class=\"_ _54\"></span>migliaia) <span class=\"_ _54\"></span>pari <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>56.<span class=\"_ _0\"></span>238 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3f\"></span>(co<span class=\"_ _0\"></span>mprensivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>46<span class=\"_ _0\"></span>2 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7aa\">relativamente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5b\"> </span>am<span class=\"_ _0\"></span>mortizzato), <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>estinata <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>supportare<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>l\u2019e<span class=\"_ _0\"></span>sborso <span class=\"_ _5b\"> </span>fi<span class=\"_ _0\"></span>nanziario <span class=\"_ _5b\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>due<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7ab\">acquisizioni <span class=\"_ _56\"> </span>francesi. <span class=\"_ _55\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _55\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>tale <span class=\"_ _56\"> </span>finanziame<span class=\"_ _0\"></span>nto <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>a<span class=\"_ _0\"></span>ssoggettato<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>covenant<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7ac\">finanziari, <span class=\"_ _0\"></span>calcol<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>fina<span class=\"_ _0\"></span>nziaria <span class=\"_ _0\"></span>netta <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>Adjusted <span class=\"_ _0\"></span>EBITDA <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>posizion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7ad\">finanziaria n<span class=\"_ _0\"></span>etta e patrimo<span class=\"_ _0\"></span>nio netto che alla<span class=\"_ _0\"></span> data del b<span class=\"_ _0\"></span>ilancio che risultano <span class=\"_ _0\"></span>pienamente r<span class=\"_ _0\"></span>ispettati;<span class=\"_ _254\"> </span> </div>il pagamento<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Capogruppo,<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>elle ra<span class=\"_ _0\"></span>te do<span class=\"_ _0\"></span>vute <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>finanziamento<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n p<span class=\"_ _0\"></span>ool <span class=\"_ _0\"></span>per un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porto<span class=\"_ _254\"> </span>di <span class=\"_ _3d\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>11<span class=\"_ _0\"></span>.220 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>unitamente <span class=\"_ _55\"> </span>alla <span class=\"_ _55\"> </span>contabilizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>261 <span class=\"_ _55\"> </span>migliaia <span class=\"_ _55\"> </span>quale <span class=\"_ _55\"> </span>interesse<span class=\"_ _254\"> </span>figurativo  derivante  dalla  contabilizzazione  della <span class=\"_ _50\"> </span>posta  con  il <span class=\"_ _5b\"> </span>meto<span class=\"_ _0\"></span>do <span class=\"_ _50\"> </span>del  costo <span class=\"_ _5b\"> </span>ammorti<span class=\"_ _0\"></span>zzato.  Si<span class=\"_ _254\"> </span>ricorda come su tale fina<span class=\"_ _0\"></span>nziamento sono in essere co<span class=\"_ _0\"></span>perture contro il rischio di varia<span class=\"_ _0\"></span>zione del tasso di<span class=\"_ _254\"> </span>interesse <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>una <span class=\"_ _3c\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>43,1% <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre, <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>cui <span class=\"_ _3f\"></span>valore <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k <span class=\"_ _3c\"></span>to <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>pari <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>netti euro 117 m<span class=\"_ _0\"></span>igliaia nega<span class=\"_ _0\"></span>tivo. il p<span class=\"_ _3\"></span>agam<span class=\"_ _0\"></span>ento di euro 1.101 migliaia di inter<span class=\"_ _0\"></span>essi sul prestito obbligaz<span class=\"_ _0\"></span>ionario di euro 30.000 m<span class=\"_ _0\"></span>igliaia ed<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>pagam<span class=\"_ _0\"></span>ento <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>prima<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ra<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>5.000 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>evi<span class=\"_ _0\"></span>denzia, <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>noltre <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>il<span class=\"_ _254\"> </span>prestito <span class=\"_ _3c\"></span>obbligaz<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>nec<span class=\"_ _0\"></span>essita <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cove<span class=\"_ _0\"></span>nants <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>quali <span class=\"_ _3c\"></span>rap<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>tra <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>izione<span class=\"_ _254\"> </span>finanziaria<span class=\"_ _0\"></span> netta ed Adjusted EBITDA e posiz<span class=\"_ _0\"></span>ione finan<span class=\"_ _0\"></span>ziaria netta e patrimonio ne<span class=\"_ _0\"></span>tto che alla data di<span class=\"_ _254\"> </span>riferimento r<span class=\"_ _0\"></span>isultano pienam<span class=\"_ _0\"></span>ente rispettati<span class=\"_ _0\"></span>;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>rimborso <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>parte <span class=\"_ _5a\"> </span>della <span class=\"_ _54\"></span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _54\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>rata <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro <span class=\"_ _5a\"> </span>1.028 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _54\"></span>del <span class=\"_ _54\"> </span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>Cr\u00e9dit<span class=\"_ _254\"> </span>Agricole. <span class=\"_ _3f\"></span>Si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>icorda <span class=\"_ _54\"></span>che <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>finanziamento <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>copertura <span class=\"_ _54\"></span>IRS <span class=\"_ _3f\"></span>sul <span class=\"_ _3f\"></span>tas<span class=\"_ _0\"></span>so <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interess<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>il<span class=\"_ _254\"> </span>100% del valore del finanziamen<span class=\"_ _0\"></span>to (originali euro 5.500 migliaia<span class=\"_ _0\"></span>) il <span class=\"_ _3\"></span>cui valor<span class=\"_ _0\"></span>e del mark-to market alla<span class=\"_ _254\"> </span>data del 31<span class=\"_ _0\"></span> dicembre 2023 <span class=\"_ _0\"></span>risulta positivo pe<span class=\"_ _0\"></span>r euro 241<span class=\"_ _0\"></span> migliaia;<span class=\"_ _254\"> </span>il pagamento di euro <span class=\"_ _0\"></span>549 migliaia<span class=\"_ _0\"></span> della rata in sca<span class=\"_ _0\"></span>denza d<span class=\"_ _0\"></span>el finanziamento<span class=\"_ _0\"></span> Credem; il pagamento di euro <span class=\"_ _0\"></span>757 migliaia della<span class=\"_ _0\"></span> rata in scade<span class=\"_ _0\"></span>nza del finanz<span class=\"_ _0\"></span>iamento<span class=\"_ _0\"></span> BPER Banca;<span class=\"_ _254\"> </span>la stipula di un nuo<span class=\"_ _0\"></span>vo contratto<span class=\"_ _0\"></span> di finanziamento <span class=\"_ _0\"></span>Credem 2023-<span class=\"_ _0\"></span>2028 per euro<span class=\"_ _0\"></span> 3.000 migliaia;<span class=\"_ _254\"> </span>il pagamento <span class=\"_ _0\"></span>da pa<span class=\"_ _0\"></span>rte di Fr<span class=\"_ _0\"></span>uttital <span class=\"_ _0\"></span>delle rate <span class=\"_ _0\"></span>30 giugno <span class=\"_ _0\"></span>e 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>del mutuo<span class=\"_ _0\"></span> ipote<span class=\"_ _0\"></span>cario in <span class=\"_ _0\"></span>pool per<span class=\"_ _254\"> </span>complessivi <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>1.129 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>(comprens<span class=\"_ _0\"></span>ivi <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _55\"> </span>contabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _55\"> </span>18 <span class=\"_ _55\"> </span>mig<span class=\"_ _3\"></span>liaia <span class=\"_ _55\"> </span>quale<span class=\"_ _254\"> </span>interesse figurativo). Su tale <span class=\"_ _3\"></span>finanziam<span class=\"_ _0\"></span>ento \u00e8 <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n essere una <span class=\"_ _3\"></span>copertura contro il <span class=\"_ _3\"></span>rischio di variazione del<span class=\"_ _254\"> </span>tasso di <span class=\"_ _3\"></span>interesse per <span class=\"_ _4\"></span>una<span class=\"_ _0\"></span> quota del <span class=\"_ _4\"></span>85<span class=\"_ _0\"></span>% <span class=\"_ _3\"></span>alla data <span class=\"_ _3\"></span>del 3<span class=\"_ _3\"></span>1 dicembre <span class=\"_ _3\"></span>il cui <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di mark <span class=\"_ _3\"></span>to market <span class=\"_ _3\"></span>\u00e8 p<span class=\"_ _3\"></span>ari<span class=\"_ _254\"> </span>ad euro <span class=\"_ _4\"></span>4<span class=\"_ _0\"></span>51 migliaia positivo. <span class=\"_ _3\"></span>Si segnala <span class=\"_ _3\"></span>che detto finanziamento \u00e8 <span class=\"_ _3\"></span>assoggettato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al risp<span class=\"_ _3\"></span>etto di covenant<span class=\"_ _254\"> </span>finanziari,<span class=\"_ _0\"></span> verificati su base<span class=\"_ _0\"></span> annuale e piename<span class=\"_ _0\"></span>nte rispe<span class=\"_ _0\"></span>ttati al 31 dicembre;<span class=\"_ _254\"> </span>il reg<span class=\"_ _3\"></span>olare pagame<span class=\"_ _0\"></span>nto da parte di <span class=\"_ _3\"></span>Frutti<span class=\"_ _0\"></span>tal delle rate in scadenza dei finanziamenti a medio termin<span class=\"_ _0\"></span>e in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 797 migliaia, c<span class=\"_ _0\"></span>on conclusio<span class=\"_ _0\"></span>ne degli stessi;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>regolare <span class=\"_ _5a\"> </span>pagamento <span class=\"_ _5a\"> </span>da <span class=\"_ _54\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Cosiarma <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _54\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _54\"> </span>sc<span class=\"_ _0\"></span>adenza <span class=\"_ _54\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanziam<span class=\"_ _0\"></span>ento <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>essere <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r<span class=\"_ _254\"> </span>complessivi e<span class=\"_ _0\"></span>uro 506 migli<span class=\"_ _0\"></span>aia;<span class=\"_ _254\"> </span>il <span class=\"_ _5a\"> </span>pagamen<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>da <span class=\"_ _5b\"> </span>parte <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5b\"> </span>Societ\u00e0 <span class=\"_ _5b\"> </span>Thor <span class=\"_ _5b\"> </span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>253 <span class=\"_ _5b\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>estinz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>anticipata <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>finanziamento<span class=\"_ _0\"></span> in essere;<span class=\"_ _254\"> </span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>societ\u00e0 AZ <span class=\"_ _3\"></span>France S.A.S. <span class=\"_ _3\"></span>il reg<span class=\"_ _3\"></span>olare rimborso di <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>te mutui <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>scadenza per <span class=\"_ _3\"></span>compless<span class=\"_ _0\"></span>ivi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 846<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>per Herman<span class=\"_ _0\"></span>os Fern\u00e1<span class=\"_ _0\"></span>ndez <span class=\"_ _0\"></span>L\u00f3pez <span class=\"_ _0\"></span>S.A <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regolare <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>scad<span class=\"_ _0\"></span>enza delle<span class=\"_ _0\"></span> rate<span class=\"_ _0\"></span> sui <span class=\"_ _0\"></span>finanziamenti<span class=\"_ _0\"></span> in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 599 migliaia;<span class=\"_ _254\"> </span>incremento del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>per variazione <span class=\"_ _0\"></span>di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisiz<span class=\"_ _0\"></span>ione di Cape<span class=\"_ _0\"></span>xo per <span class=\"_ _0\"></span>euro 3.07<span class=\"_ _0\"></span>8 migliai<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>ed il pagament<span class=\"_ _0\"></span>o delle rate d<span class=\"_ _0\"></span>ei mutui per euro<span class=\"_ _0\"></span> 1.008 migliaia<span class=\"_ _0\"></span>; incremento del debito<span class=\"_ _0\"></span> per variaz<span class=\"_ _0\"></span>ione di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisizione di <span class=\"_ _0\"></span>Blampin Gr<span class=\"_ _0\"></span>oupe per euro <span class=\"_ _0\"></span>4.154<span class=\"_ _254\"> </span>migliaia ed <span class=\"_ _0\"></span>il pagamento de<span class=\"_ _0\"></span>lle rate dei mutu<span class=\"_ _0\"></span>i per euro 1<span class=\"_ _0\"></span>.065 migliaia;<span class=\"_ _254\"> </span>pagamenti sui leasing f<span class=\"_ _0\"></span>inanziari da<span class=\"_ _0\"></span> parte di Herma<span class=\"_ _0\"></span>nos Fern\u00e1ndez L\u00f3<span class=\"_ _0\"></span>pez S.A. per e<span class=\"_ _0\"></span>uro 849 migliaia;<span class=\"_ _254\"> </span>il pagamento di leasin<span class=\"_ _0\"></span>g finanz<span class=\"_ _0\"></span>iari presso la soc<span class=\"_ _0\"></span>iet\u00e0 Eurofrutas<span class=\"_ _0\"></span> per euro 77 mi<span class=\"_ _0\"></span>gliaia;<span class=\"_ _254\"> </span>il <span class=\"_ _4\"></span>regolare rimborso <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rate di <span class=\"_ _4\"></span>leasin<span class=\"_ _0\"></span>g <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>essicana Productores <span class=\"_ _3\"></span>Aguaca<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>Ja<span class=\"_ _0\"></span>lisco <span class=\"_ _4\"></span>per euro<span class=\"_ _254\"> </span>14 migliaia;<span class=\"_ _254\"> </span>all\u2019interno della <span class=\"_ _3\"></span>voce altri <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti finanziari <span class=\"_ _3\"></span>la componente IFRS 16 <span class=\"_ _4\"></span>risulta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pari ad <span class=\"_ _3\"></span>euro 60.759 migliaia,<span class=\"_ _254\"> </span>a <span class=\"_ _4\"></span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un effetto <span class=\"_ _4\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _3\"></span>dell\u2019acquis<span class=\"_ _0\"></span>izione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _4\"></span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di Capexo <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>7.452<span class=\"_ _254\"> </span>migliaia, <span class=\"_ _57\"> </span>increm<span class=\"_ _0\"></span>enti <span class=\"_ _56\"> </span>per <span class=\"_ _44\"> </span>complessivi <span class=\"_ _56\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _56\"> </span>28<span class=\"_ _0\"></span>.658 <span class=\"_ _57\"> </span>migliaia <span class=\"_ _57\"> </span>legati <span class=\"_ _57\"> </span>a <span class=\"_ _57\"> </span>nuovi <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>ontratti, <span class=\"_ _57\"> </span>rinnovi <span class=\"_ _57\"> </span>e<span class=\"_ _254\"> </span>adeguamenti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rimbor<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>stralc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>anticipata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>interru<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessivi <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>.925<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>incremento <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce quote <span class=\"_ _4\"></span>prezzo <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>pagare <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _4\"></span>acquisi<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>passata <span class=\"_ _4\"></span>da <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.700 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>agl<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>attu<span class=\"_ _0\"></span>ali<span class=\"_ _254\"> </span>euro <span class=\"_ _4\"></span>23<span class=\"_ _0\"></span>.574 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>5.8<span class=\"_ _0\"></span>58 <span class=\"_ _3\"></span>migliaia p<span class=\"_ _3\"></span>arte <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>rrente)<span class=\"_ _0\"></span>, <span class=\"_ _3e\"></span>le<span class=\"_ _0\"></span>gato prin<span class=\"_ _3\"></span>cipalme<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>euro 23.936<span class=\"_ _254\"> </span>all\u2019iscrizione<span class=\"_ _0\"></span> dei c<span class=\"_ _0\"></span>orrispetti<span class=\"_ _0\"></span>vi potenzial<span class=\"_ _0\"></span>i le<span class=\"_ _0\"></span>gati alle du<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>acquisizioni<span class=\"_ _0\"></span> ed all\u2019i<span class=\"_ _0\"></span>scrizion<span class=\"_ _0\"></span>e della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>la <span class=\"_ _0\"></span>Put/<span class=\"_ _0\"></span>Call <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>13,3%, <span class=\"_ _0\"></span>parzia<span class=\"_ _0\"></span>lmente <span class=\"_ _0\"></span>compensato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>pagamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ezzo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>Agricola <span class=\"_ _3f\"></span>Azzurra<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>vvenuta <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>genna<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>1.<span class=\"_ _0\"></span>500 <span class=\"_ _3c\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dal <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>gamento <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>3<span class=\"_ _0\"></span>.858<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>della <span class=\"_ _3f\"></span>prima <span class=\"_ _3c\"></span>tranc<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>Ea<span class=\"_ _0\"></span>rn-out <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>Ca<span class=\"_ _0\"></span>pexo. <span class=\"_ _3c\"></span>Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nel <span class=\"_ _3c\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019esercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _3c\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>stati <span class=\"_ _5a\"> </span>contabilizzati <span class=\"_ _5a\"> </span>euro <span class=\"_ _54\"> </span>805 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>interessi <span class=\"_ _5a\"> </span>legati <span class=\"_ _5a\"> </span>all\u2019attuali<span class=\"_ _0\"></span>zzazione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _54\"></span>Earn-out, <span class=\"_ _54\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>320<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interessi <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ualizzazione <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>P<span class=\"_ _0\"></span>ut/Call <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>ta, <span class=\"_ _3c\"></span>inoltre<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>riva<span class=\"_ _0\"></span>lutata <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>passivit\u00e0<span class=\"_ _254\"> </span>legata  alla<span class=\"_ _0\"></span>  contab<span class=\"_ _0\"></span>ilizzazione  d<span class=\"_ _0\"></span>ella  Put/<span class=\"_ _0\"></span>Call  per  eur<span class=\"_ _0\"></span>o  2.371 <span class=\"_ _3d\"> </span>migliaia <span class=\"_ _3d\"> </span>(con  con<span class=\"_ _0\"></span>tropartita  ris<span class=\"_ _0\"></span>erva  d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>patrimonio netto<span class=\"_ _0\"></span>);<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">con <span class=\"_ _3\"></span>riferimento ai <span class=\"_ _3\"></span>mark to <span class=\"_ _3\"></span>market sui <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura si <span class=\"_ _3\"></span>segnala la <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del mark-to-<span class=\"_ _254\"> </span></span></span>market <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _54\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tassi <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>17<span class=\"_ _0\"></span>5 <span class=\"_ _54\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>ggioramento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>3<span class=\"_ _0\"></span>29<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>per l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tass<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambio <span class=\"_ _3c\"></span>(da <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>gativi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>619 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>948 <span class=\"_ _0\"></span>migliai<span class=\"_ _0\"></span>a) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span>contabilizz<span class=\"_ _0\"></span>azione dei mark-<span class=\"_ _0\"></span>to-market negati<span class=\"_ _0\"></span>vi sul bunke<span class=\"_ _0\"></span>r per euro 109 mi<span class=\"_ _0\"></span>gliaia.<span class=\"_ _254\"> </span>Si segnala come<span class=\"_ _0\"></span> sui seguenti fina<span class=\"_ _0\"></span>nziamenti esi<span class=\"_ _0\"></span>stano cla<span class=\"_ _0\"></span>usole di \u201cChange of c<span class=\"_ _0\"></span>ontrol\u201d:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Prestito obbligazionari<span class=\"_ _0\"></span>o Orsero d<span class=\"_ _0\"></span>i originari euro 3<span class=\"_ _0\"></span>0 milioni, sc<span class=\"_ _0\"></span>adente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento in Poo<span class=\"_ _0\"></span>l Orsero di<span class=\"_ _0\"></span> originari euro <span class=\"_ _0\"></span>90 milioni<span class=\"_ _0\"></span>, scadente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Orsero<span class=\"_ _0\"></span> Bper di originar<span class=\"_ _0\"></span>i euro 4 milio<span class=\"_ _0\"></span>ni, sc<span class=\"_ _0\"></span>adente nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento ipotec<span class=\"_ _0\"></span>ario in Poo<span class=\"_ _0\"></span>l Fruttital, di ori<span class=\"_ _0\"></span>ginari euro<span class=\"_ _0\"></span> 15 milioni, sca<span class=\"_ _0\"></span>dente nel 2029;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Banqu<span class=\"_ _0\"></span>e Populaire in A<span class=\"_ _0\"></span>Z France di <span class=\"_ _0\"></span>originari euro 1<span class=\"_ _0\"></span>,4 milioni sc<span class=\"_ _0\"></span>adenti nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Lyon<span class=\"_ _0\"></span>nais in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>France <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>ri euro<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>,8 mil<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>scadente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>oltre<span class=\"_ _0\"></span> al<span class=\"_ _254\"> </span></span></span>mutuo ipotecario<span class=\"_ _0\"></span> di originari euro 1<span class=\"_ _0\"></span>,65 milioni<span class=\"_ _0\"></span> scadente nel 20<span class=\"_ _0\"></span>29;<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _5a\"> </span>La <span class=\"_ _5a\"> </span>Caixa<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>H<span class=\"_ _0\"></span>ermanos <span class=\"_ _5a\"> </span>Fern\u00e1ndez <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>\u00f3pez <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>riginari <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>0,5 <span class=\"_ _5a\"> </span>mili<span class=\"_ _0\"></span>oni <span class=\"_ _54\"> </span>sca<span class=\"_ _0\"></span>dente <span class=\"_ _5a\"> </span>nel<span class=\"_ _254\"> </span></span></span>2024.<span class=\"_ _254\"> </span>Lo <span class=\"_ _5b\"> </span>sc<span class=\"_ _0\"></span>adenziamento <span class=\"_ _50\"> </span>del <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>bito <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>medio <span class=\"_ _5b\"> </span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _50\"> </span>nei <span class=\"_ _5b\"> </span>confron<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>banche <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _5b\"> </span>altri <span class=\"_ _50\"> </span>finanz<span class=\"_ _0\"></span>iatori <span class=\"_ _5b\"> </span>al <span class=\"_ _50\"> </span>31<span class=\"_ _254\"> </span>dicembre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettagliato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>segue<span class=\"_ _0\"></span>nte, <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>partito <span class=\"_ _0\"></span>tra <span class=\"_ _3c\"></span>quote <span class=\"_ _0\"></span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non<span class=\"_ _254\"> </span>correnti, con queste<span class=\"_ _0\"></span> ultime ult<span class=\"_ _0\"></span>eriormente ri<span class=\"_ _0\"></span>partite fra <span class=\"_ _0\"></span>quote cadenti entro<span class=\"_ _0\"></span>/oltre i cinque a<span class=\"_ _0\"></span>nni.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.23 <span class=\"_ _98\"> </span>&gt; 31.12.23<span class=\"_ _254\"> </span>31.12.23-<span class=\"_ _254\"> </span>31.12.27<span class=\"_ _254\"> </span>&gt; 31.12.27<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>30.000  <span class=\"_ _45\"> </span>5.000  <span class=\"_ _170\"> </span>25.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>5.000 Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>56.643  <span class=\"_ _4e\"> </span>11.805  <span class=\"_ _43\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>39.<span class=\"_ _3\"></span>430  <span class=\"_ _10c\"> </span>5<span class=\"_ _0\"></span>.408 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>2.364  <span class=\"_ _a8\"> </span>940  <span class=\"_ _f8\"> </span>1.423  <span class=\"_ _1b\"> </span>1.423  <span class=\"_ _12f\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>41.574  <span class=\"_ _a3\"> </span>11.740  <span class=\"_ _10c\"> </span>29.834  <span class=\"_ _66\"> </span>12.793  <span class=\"_ _77\"> </span>17.040 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>619  <span class=\"_ _147\"> </span>619  <span class=\"_ _fd\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>3.933  <span class=\"_ _161\"> </span>3.9<span class=\"_ _3\"></span>33  <span class=\"_ _104\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _19c\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>1.051  <span class=\"_ _40\"> </span>1.051  <span class=\"_ _147\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _af\"> </span>1.700  <span class=\"_ _4a\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2022<span class=\"_ _254\"> </span>137.884<span class=\"_ _254\"> </span>36.789  <span class=\"_ _16c\"> </span>101.096  <span class=\"_ _e3\"> </span>73.646  <span class=\"_ _af\"> </span>27.449 Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.24 <span class=\"_ _98\"> </span>&gt; 31.12.24<span class=\"_ _254\"> </span>31.12.24-<span class=\"_ _254\"> </span>31.12.28<span class=\"_ _254\"> </span>&gt; 31.12.28<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>25.000  <span class=\"_ _164\"> </span>5.000  <span class=\"_ _103\"> </span>20.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>- Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>103.617  <span class=\"_ _4b\"> </span>23.948  <span class=\"_ _af\"> </span>79.669  <span class=\"_ _b\"> </span>78.348  <span class=\"_ _10d\"> </span>1.322 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>1.425  <span class=\"_ _139\"> </span>799  <span class=\"_ _a7\"> </span>626  <span class=\"_ _65\"> </span>626  <span class=\"_ _1c\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>60.759  <span class=\"_ _4e\"> </span>12.855  <span class=\"_ _10e\"> </span>47.904  <span class=\"_ _1a4\"> </span>2<span class=\"_ _0\"></span>6.119  <span class=\"_ _104\"> </span>21.785 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>1.232  <span class=\"_ _a5\"> </span>1.057  <span class=\"_ _10a\"> </span>175  <span class=\"_ _168\"> </span>175  <span class=\"_ _9c\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>2.548  <span class=\"_ _a8\"> </span>2.548  <span class=\"_ _77\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _1c5\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>511  <span class=\"_ _46\"> </span>511  <span class=\"_ _b2\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>23.574  <span class=\"_ _153\"> </span>5.85<span class=\"_ _0\"></span>8  <span class=\"_ _189\"> </span>17.7<span class=\"_ _0\"></span>16  <span class=\"_ _185\"> </span>17.716  <span class=\"_ _10a\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2023<span class=\"_ _254\"> </span>218.666<span class=\"_ _254\"> </span>52.576  <span class=\"_ _132\"> </span>166.090  <span class=\"_ _2a\"> </span>142.<span class=\"_ _0\"></span>983  <span class=\"_ _1a6\"> </span>23.107 Relativamente<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>alle <span class=\"_ _54\"></span>coperture <span class=\"_ _54\"></span>stipulate<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>dal <span class=\"_ _54\"></span>Gruppo <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>segnala <span class=\"_ _3f\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _3f\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre <span class=\"_ _54\"></span>2023 <span class=\"_ _54\"></span>siano <span class=\"_ _54\"></span>in<span class=\"_ _254\"> </span>essere: <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">una copertura <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tassi d<span class=\"_ _0\"></span>i interesse <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>al fina<span class=\"_ _0\"></span>nziamento <span class=\"_ _0\"></span>in Pool <span class=\"_ _0\"></span>erogato <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro 90<span class=\"_ _0\"></span> milioni<span class=\"_ _0\"></span> il cu<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span></span></span>mark <span class=\"_ _5a\"> </span>to <span class=\"_ _5a\"> </span>market <span class=\"_ _5a\"> </span>risulta <span class=\"_ _5a\"> </span>negativo <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>netti <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>117 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>(euro <span class=\"_ _5a\"> </span>58 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5b\"> </span>positivo <span class=\"_ _5a\"> </span>ed <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>175<span class=\"_ _254\"> </span>migliaia <span class=\"_ _5a\"> </span>negativo)<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>al <span class=\"_ _5a\"> </span>mutu<span class=\"_ _0\"></span>o <span class=\"_ _5a\"> </span>ipotecario <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>ori<span class=\"_ _0\"></span>ginari <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>15 <span class=\"_ _5a\"> </span>milioni <span class=\"_ _5a\"> </span>il <span class=\"_ _5a\"> </span>cui <span class=\"_ _54\"></span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _5a\"> </span>to <span class=\"_ _5a\"> </span>market <span class=\"_ _5a\"> </span>risulta<span class=\"_ _254\"> </span>positivo <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>51 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>finanziamento <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>riginari <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>5,5 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ilioni <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cui <span class=\"_ _3c\"></span>mark <span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>market<span class=\"_ _254\"> </span>alla data<span class=\"_ _0\"></span> del bilancio risult<span class=\"_ _0\"></span>a positivo e pari ad <span class=\"_ _0\"></span>euro 241 migl<span class=\"_ _0\"></span>iaia; <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">una <span class=\"_ _4\"></span>copertura<span class=\"_ _0\"></span> su <span class=\"_ _4\"></span>acquisti<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>di dollaro <span class=\"_ _4\"></span>US<span class=\"_ _0\"></span>A il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cui mark <span class=\"_ _4\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _3\"></span>risulta<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>gativo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pari ad <span class=\"_ _4\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>95<span class=\"_ _0\"></span>0<span class=\"_ _254\"> </span></span></span>migliaia;<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">una <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _54\"></span>su <span class=\"_ _54\"></span>parte <span class=\"_ _54\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>consumi <span class=\"_ _54\"></span>bunker <span class=\"_ _54\"></span>2023 <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>rmatoriale <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>market <span class=\"_ _54\"></span>to <span class=\"_ _54\"> </span>mar<span class=\"_ _0\"></span>ket<span class=\"_ _254\"> </span></span></span>risulta pari ad <span class=\"_ _0\"></span>euro 109 mig<span class=\"_ _0\"></span>liaia.<span class=\"_ _254\"> </span>Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>che, <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>mutui <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>fina<span class=\"_ _0\"></span>nziamenti <span class=\"_ _3c\"></span>conc<span class=\"_ _0\"></span>essi, <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isultano <span class=\"_ _3c\"></span>iscritte<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>31 <span class=\"_ _3c\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23,<span class=\"_ _254\"> </span>ipoteche sui ben<span class=\"_ _0\"></span>i aziendali <span class=\"_ _0\"></span>come di seguito ri<span class=\"_ _0\"></span>portato:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Fruttital S.r.l.: ipoteca sui tre magazzini ex NBI di Verona<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>Roma e Molfetta acqui<span class=\"_ _0\"></span>stati a gennaio 2020<span class=\"_ _254\"> </span></span></span>per un importo<span class=\"_ _0\"></span> pari al valor<span class=\"_ _0\"></span>e residuo del finanz<span class=\"_ _0\"></span>iamento; <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">AZ <span class=\"_ _54\"></span>France <span class=\"_ _54\"></span>S.A.S.: <span class=\"_ _54\"></span>ipotec<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>sull\u2019im<span class=\"_ _0\"></span>mobile <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>favore <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Credit <span class=\"_ _54\"></span>Lyonnais <span class=\"_ _5a\"> </span>per <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>importo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>valore<span class=\"_ _254\"> </span></span></span>residuo del fina<span class=\"_ _0\"></span>nziamento.<span class=\"_ _254\"> </span>Si segnala che <span class=\"_ _3\"></span>taluni contratti<span class=\"_ _0\"></span> di <span class=\"_ _4\"></span>fin<span class=\"_ _0\"></span>anziamento ed il prestito obbligazionario prevedo<span class=\"_ _0\"></span>no il <span class=\"_ _3\"></span>rispetto di covenant<span class=\"_ _254\"> </span>finanziari <span class=\"_ _3\"></span>e patrimoniali, <span class=\"_ _3\"></span>riepilo<span class=\"_ _0\"></span>gati <span class=\"_ _4\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>tabella sotto <span class=\"_ _4\"></span>riporta<span class=\"_ _0\"></span>ta. <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>segnala come <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ovenant <span class=\"_ _3\"></span>finanziari esistenti<span class=\"_ _254\"> </span>sul <span class=\"_ _0\"></span>bond <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sul fina<span class=\"_ _0\"></span>nziament<span class=\"_ _0\"></span>o in <span class=\"_ _3c\"></span>pool <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Capogrup<span class=\"_ _0\"></span>po d<span class=\"_ _0\"></span>ebbano <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>conteggi<span class=\"_ _0\"></span>ati, c<span class=\"_ _0\"></span>ome <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dai <span class=\"_ _0\"></span>relativ<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>contratti, su una posizione finanziaria netta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>che escluda l\u2019applicazion<span class=\"_ _0\"></span>e del nuovo <span class=\"_ _3\"></span>princ<span class=\"_ _0\"></span>ipio IFRS 16 per<span class=\"_ _3\"></span> tutta la<span class=\"_ _254\"> </span>dura d<span class=\"_ _0\"></span>ei medes<span class=\"_ _0\"></span>imi f<span class=\"_ _0\"></span>inanziamenti<span class=\"_ _0\"></span>. Si <span class=\"_ _0\"></span>segnala <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>parametri<span class=\"_ _0\"></span> finanziar<span class=\"_ _0\"></span>i risulta<span class=\"_ _0\"></span>no a<span class=\"_ _0\"></span>mpiamenti<span class=\"_ _0\"></span> rispettati<span class=\"_ _0\"></span> alla<span class=\"_ _254\"> </span>data di bila<span class=\"_ _0\"></span>ncio.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _19f\"> </span>Durata<span class=\"_ _254\"> </span>Data di<span class=\"_ _254\"> </span>riferimento<span class=\"_ _254\"> </span>Parametro <span class=\"_ _11\"> </span>Limite<span class=\"_ _254\"> </span>Rispettato<span class=\"_ _254\"> </span>Prestito obbligazionario 30 M\u20ac su<span class=\"_ _254\"> </span>Capogruppo<span class=\"_ _254\"> </span>2018-<span class=\"_ _254\"> </span>2028<span class=\"_ _254\"> </span>Base<span class=\"_ _254\"> </span>annuale/<span class=\"_ _254\"> </span>Semestrale<span class=\"_ _254\"> </span>Posizione finanziaria netta/<span class=\"_ _254\"> </span>Patrimonio netto<span class=\"_ _254\"> </span>&lt;1,25 <span class=\"_ _45\"> </span>Si<span class=\"_ _254\"> </span>Prestito obbligazionario 30 M\u20ac su<span class=\"_ _254\"> </span>Capogruppo<span class=\"_ _254\"> </span>2018-<span class=\"_ _254\"> </span>2028<span class=\"_ _254\"> </span>Base<span class=\"_ _254\"> </span>annuale/<span class=\"_ _254\"> </span>Semestrale<span class=\"_ _254\"> </span>Posizione finanziaria netta/<span class=\"_ _254\"> </span>Adjusted EBITDA<span class=\"_ _254\"> </span>&lt;3/4* <span class=\"_ _9b\"> </span>Si<span class=\"_ _254\"> </span>Prestito obbligazionario 30 M\u20ac su<span class=\"_ _254\"> </span>Capogruppo<span class=\"_ _254\"> </span>2018-<span class=\"_ _254\"> </span>2028<span class=\"_ _254\"> </span>Base<span class=\"_ _254\"> </span>annuale/<span class=\"_ _254\"> </span>Semestrale<span class=\"_ _254\"> </span>Adjusted EBITDA/ Oneri finanziari netti<span class=\"_ _254\"> </span>&gt;5 <span class=\"_ _10d\"> </span>Si<span class=\"_ _254\"> </span>Finanziamento in pool 90 M\u20ac su<span class=\"_ _254\"> </span>Capogruppo<span class=\"_ _254\"> </span>2022-<span class=\"_ _254\"> </span>2028<span class=\"_ _254\"> </span>Base annuale<span class=\"_ _254\"> </span>Posizione finanziaria netta/<span class=\"_ _254\"> </span>Patrimonio netto<span class=\"_ _254\"> </span>&lt;1,5 <span class=\"_ _140\"> </span>Si<span class=\"_ _254\"> </span>Finanziamento in pool 90 M\u20ac su<span class=\"_ _254\"> </span>Capogruppo<span class=\"_ _254\"> </span>2022-<span class=\"_ _254\"> </span>2028<span class=\"_ _254\"> </span>Base annuale<span class=\"_ _254\"> </span>Posizione finanziaria netta/<span class=\"_ _254\"> </span>Adjusted EBITDA<span class=\"_ _254\"> </span>&lt;3,25 <span class=\"_ _5d\"> </span>Si<span class=\"_ _254\"> </span>Finanziamento 15 M\u20ac su Fruttital<span class=\"_ _254\"> </span>2020-<span class=\"_ _254\"> </span>2029<span class=\"_ _254\"> </span>Base annuale<span class=\"_ _254\"> </span>Posizione finanziaria netta/<span class=\"_ _254\"> </span>Patrimonio netto<span class=\"_ _254\"> </span>&lt;1,5 <span class=\"_ _140\"> </span>Si<span class=\"_ _254\"> </span>Finanziamento 15 M\u20ac su Fruttital<span class=\"_ _254\"> </span>2020-<span class=\"_ _254\"> </span>2029<span class=\"_ _254\"> </span>Base annuale<span class=\"_ _254\"> </span>Posizione finanziaria netta/<span class=\"_ _254\"> </span>Adjusted EBITDA<span class=\"_ _254\"> </span>&lt;3,0 <span class=\"_ _4f\"> </span>Si<span class=\"_ _254\"> </span>* Il primo parametro dev<span class=\"_ _3\"></span>e essere rispett<span class=\"_ _3\"></span>ato in sede di verif<span class=\"_ _3\"></span>ica annuale mentre il sec<span class=\"_ _3\"></span>ondo su base semest<span class=\"_ _3\"></span>rale<span class=\"_ _254\"> </span>Secondo <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>richi<span class=\"_ _0\"></span>esto d<span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>comun<span class=\"_ _0\"></span>icazione <span class=\"_ _0\"></span>Consob <span class=\"_ _0\"></span>n.60<span class=\"_ _0\"></span>64293 d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>28 <span class=\"_ _0\"></span>luglio <span class=\"_ _0\"></span>2006 <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>confor<span class=\"_ _0\"></span>mit\u00e0 con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span>Raccomandazi<span class=\"_ _0\"></span>one <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _44\"> </span>CE<span class=\"_ _0\"></span>SR <span class=\"_ _44\"> </span>del <span class=\"_ _59\"> </span>10<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>febbraio <span class=\"_ _59\"> </span>20<span class=\"_ _0\"></span>05 <span class=\"_ _44\"> </span>\u201cRa<span class=\"_ _0\"></span>ccomandazion<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>l\u2019a<span class=\"_ _0\"></span>ttuazione <span class=\"_ _44\"> </span>un<span class=\"_ _0\"></span>iforme <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>Regolamento <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Commissione <span class=\"_ _0\"></span>Europ<span class=\"_ _0\"></span>ea s<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>prospetti<span class=\"_ _0\"></span> infor<span class=\"_ _0\"></span>mativi\u201d, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>riporta<span class=\"_ _0\"></span> q<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>l\u2019ind<span class=\"_ _0\"></span>ebitamento<span class=\"_ _254\"> </span>finanziario n<span class=\"_ _0\"></span>etto del Grupp<span class=\"_ _0\"></span>o al 31 dicembre<span class=\"_ _0\"></span> 2023.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>3<span class=\"_ _0\"></span>1.12.2022<span class=\"_ _254\"> </span>A <span class=\"_ _47\"> </span>Dispo<span class=\"_ _3\"></span>nibilit\u00e0 liquide <span class=\"_ _1c6\"> </span>90.062  <span class=\"_ _94\"> </span>68.830 B <span class=\"_ _47\"> </span>Mezzi equivalenti a disponibilit\u00e0 liquide <span class=\"_ _bb\"> </span>12  <span class=\"_ _95\"> </span>10 C <span class=\"_ _47\"> </span>Altre attivit\u00e0 finanziarie correnti <span class=\"_ _d0\"> </span>750  <span class=\"_ _17\"> </span>1.666 D <span class=\"_ _39\"> </span>Liquidit\u00e0<span class=\"_ _0\"></span> (A + B + C) <span class=\"_ _184\"> </span>90<span class=\"_ _0\"></span>.825  <span class=\"_ _bb\"> </span>7<span class=\"_ _0\"></span>0.506 E <span class=\"_ _47\"> </span>Debito finanziario corrente *  <span class=\"_ _d6\"> </span>(9.974) <span class=\"_ _13\"> </span>(7.303)<span class=\"_ _254\"> </span>F <span class=\"_ _92\"> </span>Parte<span class=\"_ _0\"></span> corrente del<span class=\"_ _3\"></span> debito finan<span class=\"_ _0\"></span>ziario non corrente ** <span class=\"_ _189\"> </span>(42.602)<span class=\"_ _0\"></span> <span class=\"_ _bb\"> </span>(29.486)<span class=\"_ _254\"> </span>G <span class=\"_ _1bc\"> </span>Indebitamento finan<span class=\"_ _0\"></span>ziario corrente (E+F) <span class=\"_ _c4\"> </span>(52.576) <span class=\"_ _9d\"> </span>(36<span class=\"_ _0\"></span>.789)<span class=\"_ _254\"> </span>H <span class=\"_ _172\"> </span>Ind<span class=\"_ _0\"></span>ebitamento finanziario corrente<span class=\"_ _0\"></span> netto (G-D)  <span class=\"_ _53\"> </span>38.2<span class=\"_ _0\"></span>48  <span class=\"_ _1b\"> </span>33.717 I <span class=\"_ _5e\"> </span>Debito finanziario non c<span class=\"_ _0\"></span>orrente *** <span class=\"_ _97\"> </span>(146.090) <span class=\"_ _9e\"> </span>(76.096)<span class=\"_ _254\"> </span>J <span class=\"_ _53\"> </span>Strument<span class=\"_ _3\"></span>i di debito <span class=\"_ _3b\"> </span>(20.000) <span class=\"_ _1d\"> </span>(25.000)<span class=\"_ _254\"> </span>K <span class=\"_ _1c7\"> </span>Debiti commerciali e altri debiti non correnti <span class=\"_ _ea\"> </span>-  <span class=\"_ _89\"> </span>- L <span class=\"_ _152\"> </span>In<span class=\"_ _0\"></span>debitamento finanziario non <span class=\"_ _0\"></span>corrente (I+J+K) <span class=\"_ _98\"> </span>(166.090) <span class=\"_ _a1\"> </span>(<span class=\"_ _0\"></span>101.096)<span class=\"_ _254\"> </span>M<span class=\"_ _254\"> </span>Totale indebitamento finanziari<span class=\"_ _0\"></span>o (H + L) <span class=\"_ _154\"> </span>(127.842) <span class=\"_ _29\"> </span>(67.379)<span class=\"_ _254\"> </span>* Sono inclusi gli stru<span class=\"_ _3\"></span>menti di debito, ma \u00e8<span class=\"_ _3\"></span> esclusa la parte c<span class=\"_ _3\"></span>orrente del debito <span class=\"_ _3\"></span>finanziario non corrente<span class=\"_ _254\"> </span>**Sono inclusi debiti per contratti d<span class=\"_ _0\"></span>i noleggio e <span class=\"_ _0\"></span>affitti IFRS 16 <span class=\"_ _0\"></span>per euro12.855<span class=\"_ _254\"> </span>migliaia al <span class=\"_ _0\"></span>31 dicembre 2023 ed euro<span class=\"_ _0\"></span> 11.740 <span class=\"_ _0\"></span>migliaia al<span class=\"_ _254\"> </span>31 dicembre 2022<span class=\"_ _254\"> </span>*** <span class=\"_ _3c\"></span>Sono <span class=\"_ _3c\"></span>esclusi <span class=\"_ _3f\"></span>gli <span class=\"_ _3c\"></span>strumenti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ebito. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nclusi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>noleggio <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>affitti <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro47.904<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>31<span class=\"_ _254\"> </span>dicembre 2023 e<span class=\"_ _3\"></span>d euro 29.834 migl<span class=\"_ _3\"></span>iaia al 31 dicembre 2022<span class=\"_ _254\"> </span>La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui s<span class=\"_ _0\"></span>otto <span class=\"_ _0\"></span>illustra <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio in <span class=\"_ _0\"></span>funzion<span class=\"_ _0\"></span>e dei<span class=\"_ _0\"></span> flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>generat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>dall\u2019attivit\u00e0<span class=\"_ _0\"></span>  operativa,  di  i<span class=\"_ _0\"></span>nvestimento  e<span class=\"_ _0\"></span>  di  finanziamento<span class=\"_ _0\"></span>  come  dettaglia<span class=\"_ _0\"></span>ti  nel  prosp<span class=\"_ _0\"></span>etto  del  rend<span class=\"_ _0\"></span>iconto<span class=\"_ _254\"> </span>finanziario.<span class=\"_ _254\"> </span><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs825\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs826\">Flussi di cassa generati dall'attivit\u00e0 operativa <span class=\"_ _1d\"> </span>75.169  <span class=\"_ _30\"> </span>54.870  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs827\">Flussi di cassa generati dall'attivit\u00e0 di investimento <span class=\"_ _1a5\"> </span>(63.102) <span class=\"_ _167\"> </span>(31.073)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs828\">Flussi di cassa generati dall'attivit\u00e0 di finanziamento <span class=\"_ _ed\"> </span>9.166  <span class=\"_ _7b\"> </span>(10.012)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs829\">Flusso totale del periodo <span class=\"_ _17c\"> </span>21.233 <span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>13.786  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs82a\">Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide all'inizio del periodo <span class=\"_ _35\"> </span>68.830  <span class=\"_ _36\"> </span>55.043  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs82b\">Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide alla fine del periodo <span class=\"_ _37\"> </span>90.062  <span class=\"_ _36\"> </span>68.830  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs82c\">In <span class=\"_ _3c\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>variazi<span class=\"_ _0\"></span>one <span class=\"_ _3c\"></span>delle <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>derivanti <span class=\"_ _3f\"></span>dall\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iamento, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>forniscon<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>inf<span class=\"_ _0\"></span>ormazioni<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs82d\">che consentono a<span class=\"_ _0\"></span>gli utilizzator<span class=\"_ _0\"></span>i dei bilanci di valut<span class=\"_ _0\"></span>are le variaz<span class=\"_ _0\"></span>ioni intervenute<span class=\"_ _0\"></span> in confo<span class=\"_ _0\"></span>rmit\u00e0 allo IAS 7.  </div><div class=\"c w85 h83 gs82e\"><div class=\"t m0 x0 h3c y993 ff3 fsc fc2 sc0 ls0 ws0\">Flussi finanziari<span class=\"_ _254\"> </span> </div></div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs82f\">derivanti da attivit\u00e0<span class=\"_ _3\"></span> di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs830\">finanziamento - <span class=\"_ _3\"></span>valori<span class=\"_ _254\"> </span> </div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs831\">in migliaia di \u20ac<span class=\"_ _254\"> </span><span class=\"_ _3\"></span> </div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs832\">31.12.2022<span class=\"_ _254\"> </span></div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs833\">Nuove<span class=\"_ _254\"> </span> </div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs834\">erogaz.ni<span class=\"_ _254\"> </span></div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs835\">Rimborsi/<span class=\"_ _254\"> </span> </div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs836\">decrem.ti<span class=\"_ _254\"> </span></div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs837\">Cash<span class=\"_ _254\"> </span> </div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs838\">Flow<span class=\"_ _254\"> </span> </div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs839\">Derivati<span class=\"_ _254\"> </span></div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs83a\">Var.ne<span class=\"_ _254\"> </span> </div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs83b\">perimetro<span class=\"_ _254\"> </span></div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs83c\">Differenze<span class=\"_ _254\"> </span> </div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs83d\">cambio /<span class=\"_ _254\"> </span> </div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs83e\">Altro<span class=\"_ _254\"> </span> </div><div class=\"t m0 h3c ff3 fsc fc2 sc0 ls0 ws0 gs83f\">31.12.2023<span class=\"_ _254\"> </span></div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs840\">Debiti obbligazionari<span class=\"_ _3\"></span> <span class=\"_ _f7\"> </span>3<span class=\"_ _0\"></span>0.000  <span class=\"_ _10c\"> </span>-  <span class=\"_ _c4\"> </span>(5.000) <span class=\"_ _132\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _101\"> </span>-  <span class=\"_ _27\"> </span>-  <span class=\"_ _c3\"> </span>25.000  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs841\">Debiti banche MT<span class=\"_ _3\"></span> <span class=\"_ _74\"> </span>56.643  <span class=\"_ _189\"> </span>59.238  <span class=\"_ _6d\"> </span>(19.496) <span class=\"_ _14b\"> </span>-  <span class=\"_ _10a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _a4\"> </span>7.233  <span class=\"_ _170\"> </span>  <span class=\"_ _ad\"> </span>103.617  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs842\">Debiti non corre<span class=\"_ _3\"></span>nti verso<span class=\"_ _254\"> </span> </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs843\">altri finanziatori<span class=\"_ _254\"> </span> </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs844\">2.364  <span class=\"_ _46\"> </span>-  <span class=\"_ _c4\"> </span>(939) <span class=\"_ _104\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.4<span class=\"_ _0\"></span>25  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs845\">Effetto IFRS 16 <span class=\"_ _1a7\"> </span>4<span class=\"_ _0\"></span>1.574  <span class=\"_ _1c8\"> </span>28.658  <span class=\"_ _16c\"> </span>(16.925) <span class=\"_ _4f\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>7.452  <span class=\"_ _170\"> </span>-  <span class=\"_ _c3\"> </span>60.759  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs846\">Factor <span class=\"_ _d\"> </span>1.0<span class=\"_ _0\"></span>51 <span class=\"_ _3\"></span> <span class=\"_ _41\"> </span>511  <span class=\"_ _12f\"> </span>(1.051) <span class=\"_ _11b\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>511  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs847\">Debiti finanziari altri<span class=\"_ _3\"></span> <span class=\"_ _10a\"> </span>-  <span class=\"_ _19e\"> </span>-  <span class=\"_ _c4\"> </span>(7.306) <span class=\"_ _13a\"> </span>-  <span class=\"_ _14c\"> </span>-  <span class=\"_ _a4\"> </span>7.306  <span class=\"_ _51\"> </span>-  <span class=\"_ _c3\"> </span>-  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs848\">Derivati passivi <span class=\"_ _19e\"> </span>619  <span class=\"_ _75\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _70\"> </span>-  <span class=\"_ _f7\"> </span>61<span class=\"_ _0\"></span>3  <span class=\"_ _10c\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.232  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs849\">Debiti verso banch<span class=\"_ _3\"></span>e a breve<span class=\"_ _254\"> </span></div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs84a\">3.933  <span class=\"_ _14f\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>(1.386) <span class=\"_ _f3\"> </span>-  <span class=\"_ _101\"> </span>2<span class=\"_ _3\"></span>  <span class=\"_ _72\"> </span>-  <span class=\"_ _c3\"> </span>2.548  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs84b\">Debiti per saldo pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _254\"> </span> </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs84c\">acquisizioni (Non cor<span class=\"_ _3\"></span>renti-<span class=\"_ _254\"> </span></div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs84d\">correnti)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs84e\">1.700  <span class=\"_ _12f\"> </span>-  <span class=\"_ _9c\"> </span>(4.834<span class=\"_ _0\"></span>) <span class=\"_ _a6\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>400  <span class=\"_ _f5\"> </span>26.307  <span class=\"_ _40\"> </span>23.574  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs84f\">Attivit\u00e0 finanziarie corr<span class=\"_ _3\"></span>enti <span class=\"_ _78\"> </span>(1.676) <span class=\"_ _1c8\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>206  <span class=\"_ _13f\"> </span>708  <span class=\"_ _10e\"> </span>-  <span class=\"_ _e1\"> </span>-  <span class=\"_ _c3\"> </span>(762)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h14 ff5 fsc fc4 sc0 ls0 ws0 gs850\">Totale <span class=\"_ _6a\"> </span>136.209  <span class=\"_ _16c\"> </span>88.407  <span class=\"_ _142\"> </span>(55.552) <span class=\"_ _5e\"> </span>(1.180)<span class=\"_ _254\"> </span></div><div class=\"t m0 h14 ff5 fsc fc4 sc0 ls0 ws0 gs851\">1.321  <span class=\"_ _153\"> </span>22.392  <span class=\"_ _a3\"> </span>26.307  <span class=\"_ _132\"> </span>21<span class=\"_ _0\"></span>7.90<span class=\"_ _3\"></span>4  </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-745": {
   "value": "NOTA 14. Pas<span class=\"_ _3\"></span>sivit\u00e0 finanziarie<span class=\"_ _254\"> </span>L\u2019informativa sulle<span class=\"_ _0\"></span> pass<span class=\"_ _0\"></span>ivit\u00e0 finanziari<span class=\"_ _0\"></span>e descritta qu<span class=\"_ _0\"></span>i di se<span class=\"_ _0\"></span>guito \u00e8 unica<span class=\"_ _0\"></span>, comprend<span class=\"_ _0\"></span>ente quind<span class=\"_ _0\"></span>i sia la parte<span class=\"_ _0\"></span> non<span class=\"_ _254\"> </span>corrente che cor<span class=\"_ _0\"></span>rente delle ste<span class=\"_ _0\"></span>sse, al fine di render<span class=\"_ _0\"></span>ne pi\u00f9 im<span class=\"_ _0\"></span>mediata la com<span class=\"_ _0\"></span>prensione. L\u2019esposizione <span class=\"_ _0\"></span>finanziaria si <span class=\"_ _0\"></span>presenta come se<span class=\"_ _0\"></span>gue:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Debiti obbligazionari (oltre i 12 mesi) <span class=\"_ _1bf\"> </span>2<span class=\"_ _0\"></span>0.000  <span class=\"_ _6f\"> </span>25.000  <span class=\"_ _71\"> </span>(5.000<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>Debiti verso banche a medio-lungo termine (oltre i 12 mesi) <span class=\"_ _45\"> </span>79.669 <span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _1c2\"> </span>34.831 Debiti verso altri finanziatori (oltre i 12 mesi) <span class=\"_ _b\"> </span>626  <span class=\"_ _150\"> </span>1.424  <span class=\"_ _a0\"> </span>(798)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 1<span class=\"_ _0\"></span>6 <span class=\"_ _180\"> </span>47<span class=\"_ _0\"></span>.904  <span class=\"_ _c3\"> </span>29.834  <span class=\"_ _13d\"> </span>18.070 Passivit\u00e0 per strumenti derivati di copertura (Non corrente) <span class=\"_ _4b\"> </span>175  <span class=\"_ _1a9\"> </span>-  <span class=\"_ _d4\"> </span>175 Debiti per saldo prezzo su acquisizioni (Non corrente) <span class=\"_ _e5\"> </span>17.716  <span class=\"_ _19e\"> </span>-  <span class=\"_ _d4\"> </span>17.716 Passivit\u00e0 finanziarie non<span class=\"_ _0\"></span> correnti <span class=\"_ _8a\"> </span>166.090  <span class=\"_ _a4\"> </span>10<span class=\"_ _0\"></span>1.096  <span class=\"_ _fd\"> </span>64.994 Debiti obbligazionari (parte corrente) <span class=\"_ _b0\"> </span>5.000  <span class=\"_ _1a7\"> </span>5.000  <span class=\"_ _1a7\"> </span>- Debiti verso banche (parte corrente dei mutui)  <span class=\"_ _e8\"> </span>23.948  <span class=\"_ _13d\"> </span>11.805  <span class=\"_ _ec\"> </span>12.143 Debiti verso banche a breve termine <span class=\"_ _16f\"> </span>2.5<span class=\"_ _0\"></span>48  <span class=\"_ _a2\"> </span>3.933  <span class=\"_ _19c\"> </span>(1.385)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (p<span class=\"_ _0\"></span>arte corrente) <span class=\"_ _66\"> </span>799<span class=\"_ _3\"></span>  <span class=\"_ _c9\"> </span>940  <span class=\"_ _ea\"> </span>(141<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori IFRS 16 (parte corre<span class=\"_ _0\"></span>nte) <span class=\"_ _fd\"> </span>12.855<span class=\"_ _0\"></span>  <span class=\"_ _110\"> </span>11.740  <span class=\"_ _163\"> </span>1.114 Debiti verso altri finanziatori a breve termine <span class=\"_ _b\"> </span>5<span class=\"_ _0\"></span>11  <span class=\"_ _35\"> </span>1<span class=\"_ _3\"></span>.051  <span class=\"_ _14e\"> </span>(541)<span class=\"_ _254\"> </span>Passivit\u00e0 per strumenti derivati di copertura (pa<span class=\"_ _0\"></span>rte corrente) <span class=\"_ _98\"> </span>1.057  <span class=\"_ _a0\"> </span>619  <span class=\"_ _1bb\"> </span>438 Debiti per saldo prezzo su acquisizioni (parte corrente) <span class=\"_ _48\"> </span>5.858  <span class=\"_ _a2\"> </span>1.700  <span class=\"_ _1a5\"> </span>4.158 Passivit\u00e0 finanziarie correnti <span class=\"_ _1c3\"> </span>52.576  <span class=\"_ _e4\"> </span>36.<span class=\"_ _0\"></span>789  <span class=\"_ _1c4\"> </span>15.788 La <span class=\"_ _3c\"></span>variazione <span class=\"_ _3c\"></span>nell\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>complessi<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>8<span class=\"_ _0\"></span>0.782 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>(fra <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>rente <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>corrente) <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>flette <span class=\"_ _3c\"></span>le<span class=\"_ _254\"> </span>principali compo<span class=\"_ _0\"></span>nenti per lo pi<span class=\"_ _0\"></span>\u00f9 legate ai finanz<span class=\"_ _0\"></span>iamenti a med<span class=\"_ _0\"></span>io termine come<span class=\"_ _0\"></span> qui sotto<span class=\"_ _0\"></span> dettagliate:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">erogazione, <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _50\"> </span>10 <span class=\"_ _50\"> </span>gennaio <span class=\"_ _5b\"> </span>20<span class=\"_ _0\"></span>23, <span class=\"_ _50\"> </span>della <span class=\"_ _50\"> </span>seconda <span class=\"_ _50\"> </span>e <span class=\"_ _50\"> </span>terza <span class=\"_ _50\"> </span>tranche  del <span class=\"_ _5b\"> </span>nuovo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _50\"> </span>(di<span class=\"_ _254\"> </span></span></span>compressivi <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>9<span class=\"_ _0\"></span>0.000 <span class=\"_ _54\"></span>migliaia) <span class=\"_ _54\"></span>pari <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>56.<span class=\"_ _0\"></span>238 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3f\"></span>(co<span class=\"_ _0\"></span>mprensivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>46<span class=\"_ _0\"></span>2 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia<span class=\"_ _254\"> </span>relativamente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5b\"> </span>am<span class=\"_ _0\"></span>mortizzato), <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>estinata <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>supportare<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>l\u2019e<span class=\"_ _0\"></span>sborso <span class=\"_ _5b\"> </span>fi<span class=\"_ _0\"></span>nanziario <span class=\"_ _5b\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>due<span class=\"_ _254\"> </span>acquisizioni <span class=\"_ _56\"> </span>francesi. <span class=\"_ _55\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _55\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>tale <span class=\"_ _56\"> </span>finanziame<span class=\"_ _0\"></span>nto <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>a<span class=\"_ _0\"></span>ssoggettato<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>covenant<span class=\"_ _254\"> </span>finanziari, <span class=\"_ _0\"></span>calcol<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>fina<span class=\"_ _0\"></span>nziaria <span class=\"_ _0\"></span>netta <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>Adjusted <span class=\"_ _0\"></span>EBITDA <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>posizion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>finanziaria n<span class=\"_ _0\"></span>etta e patrimo<span class=\"_ _0\"></span>nio netto che alla<span class=\"_ _0\"></span> data del b<span class=\"_ _0\"></span>ilancio che risultano <span class=\"_ _0\"></span>pienamente r<span class=\"_ _0\"></span>ispettati;<span class=\"_ _254\"> </span>il pagamento<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Capogruppo,<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>elle ra<span class=\"_ _0\"></span>te do<span class=\"_ _0\"></span>vute <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>finanziamento<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n p<span class=\"_ _0\"></span>ool <span class=\"_ _0\"></span>per un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porto<span class=\"_ _254\"> </span>di <span class=\"_ _3d\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>11<span class=\"_ _0\"></span>.220 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>unitamente <span class=\"_ _55\"> </span>alla <span class=\"_ _55\"> </span>contabilizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>261 <span class=\"_ _55\"> </span>migliaia <span class=\"_ _55\"> </span>quale <span class=\"_ _55\"> </span>interesse<span class=\"_ _254\"> </span>figurativo  derivante  dalla  contabilizzazione  della <span class=\"_ _50\"> </span>posta  con  il <span class=\"_ _5b\"> </span>meto<span class=\"_ _0\"></span>do <span class=\"_ _50\"> </span>del  costo <span class=\"_ _5b\"> </span>ammorti<span class=\"_ _0\"></span>zzato.  Si<span class=\"_ _254\"> </span>ricorda come su tale fina<span class=\"_ _0\"></span>nziamento sono in essere co<span class=\"_ _0\"></span>perture contro il rischio di varia<span class=\"_ _0\"></span>zione del tasso di<span class=\"_ _254\"> </span>interesse <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>una <span class=\"_ _3c\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>43,1% <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre, <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>cui <span class=\"_ _3f\"></span>valore <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k <span class=\"_ _3c\"></span>to <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>pari <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>netti euro 117 m<span class=\"_ _0\"></span>igliaia nega<span class=\"_ _0\"></span>tivo. il p<span class=\"_ _3\"></span>agam<span class=\"_ _0\"></span>ento di euro 1.101 migliaia di inter<span class=\"_ _0\"></span>essi sul prestito obbligaz<span class=\"_ _0\"></span>ionario di euro 30.000 m<span class=\"_ _0\"></span>igliaia ed<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>pagam<span class=\"_ _0\"></span>ento <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>prima<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ra<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>5.000 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>evi<span class=\"_ _0\"></span>denzia, <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>noltre <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>il<span class=\"_ _254\"> </span>prestito <span class=\"_ _3c\"></span>obbligaz<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>nec<span class=\"_ _0\"></span>essita <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cove<span class=\"_ _0\"></span>nants <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>quali <span class=\"_ _3c\"></span>rap<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>tra <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>izione<span class=\"_ _254\"> </span>finanziaria<span class=\"_ _0\"></span> netta ed Adjusted EBITDA e posiz<span class=\"_ _0\"></span>ione finan<span class=\"_ _0\"></span>ziaria netta e patrimonio ne<span class=\"_ _0\"></span>tto che alla data di<span class=\"_ _254\"> </span>riferimento r<span class=\"_ _0\"></span>isultano pienam<span class=\"_ _0\"></span>ente rispettati<span class=\"_ _0\"></span>;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>rimborso <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>parte <span class=\"_ _5a\"> </span>della <span class=\"_ _54\"></span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _54\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>rata <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro <span class=\"_ _5a\"> </span>1.028 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _54\"></span>del <span class=\"_ _54\"> </span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>Cr\u00e9dit<span class=\"_ _254\"> </span>Agricole. <span class=\"_ _3f\"></span>Si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>icorda <span class=\"_ _54\"></span>che <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>finanziamento <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>copertura <span class=\"_ _54\"></span>IRS <span class=\"_ _3f\"></span>sul <span class=\"_ _3f\"></span>tas<span class=\"_ _0\"></span>so <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interess<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>il<span class=\"_ _254\"> </span>100% del valore del finanziamen<span class=\"_ _0\"></span>to (originali euro 5.500 migliaia<span class=\"_ _0\"></span>) il <span class=\"_ _3\"></span>cui valor<span class=\"_ _0\"></span>e del mark-to market alla<span class=\"_ _254\"> </span>data del 31<span class=\"_ _0\"></span> dicembre 2023 <span class=\"_ _0\"></span>risulta positivo pe<span class=\"_ _0\"></span>r euro 241<span class=\"_ _0\"></span> migliaia;<span class=\"_ _254\"> </span>il pagamento di euro <span class=\"_ _0\"></span>549 migliaia<span class=\"_ _0\"></span> della rata in sca<span class=\"_ _0\"></span>denza d<span class=\"_ _0\"></span>el finanziamento<span class=\"_ _0\"></span> Credem; il pagamento di euro <span class=\"_ _0\"></span>757 migliaia della<span class=\"_ _0\"></span> rata in scade<span class=\"_ _0\"></span>nza del finanz<span class=\"_ _0\"></span>iamento<span class=\"_ _0\"></span> BPER Banca;<span class=\"_ _254\"> </span>la stipula di un nuo<span class=\"_ _0\"></span>vo contratto<span class=\"_ _0\"></span> di finanziamento <span class=\"_ _0\"></span>Credem 2023-<span class=\"_ _0\"></span>2028 per euro<span class=\"_ _0\"></span> 3.000 migliaia;<span class=\"_ _254\"> </span>il pagamento <span class=\"_ _0\"></span>da pa<span class=\"_ _0\"></span>rte di Fr<span class=\"_ _0\"></span>uttital <span class=\"_ _0\"></span>delle rate <span class=\"_ _0\"></span>30 giugno <span class=\"_ _0\"></span>e 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>del mutuo<span class=\"_ _0\"></span> ipote<span class=\"_ _0\"></span>cario in <span class=\"_ _0\"></span>pool per<span class=\"_ _254\"> </span>complessivi <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>1.129 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>(comprens<span class=\"_ _0\"></span>ivi <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _55\"> </span>contabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _55\"> </span>18 <span class=\"_ _55\"> </span>mig<span class=\"_ _3\"></span>liaia <span class=\"_ _55\"> </span>quale<span class=\"_ _254\"> </span>interesse figurativo). Su tale <span class=\"_ _3\"></span>finanziam<span class=\"_ _0\"></span>ento \u00e8 <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n essere una <span class=\"_ _3\"></span>copertura contro il <span class=\"_ _3\"></span>rischio di variazione del<span class=\"_ _254\"> </span>tasso di <span class=\"_ _3\"></span>interesse per <span class=\"_ _4\"></span>una<span class=\"_ _0\"></span> quota del <span class=\"_ _4\"></span>85<span class=\"_ _0\"></span>% <span class=\"_ _3\"></span>alla data <span class=\"_ _3\"></span>del 3<span class=\"_ _3\"></span>1 dicembre <span class=\"_ _3\"></span>il cui <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di mark <span class=\"_ _3\"></span>to market <span class=\"_ _3\"></span>\u00e8 p<span class=\"_ _3\"></span>ari<span class=\"_ _254\"> </span>ad euro <span class=\"_ _4\"></span>4<span class=\"_ _0\"></span>51 migliaia positivo. <span class=\"_ _3\"></span>Si segnala <span class=\"_ _3\"></span>che detto finanziamento \u00e8 <span class=\"_ _3\"></span>assoggettato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al risp<span class=\"_ _3\"></span>etto di covenant<span class=\"_ _254\"> </span>finanziari,<span class=\"_ _0\"></span> verificati su base<span class=\"_ _0\"></span> annuale e piename<span class=\"_ _0\"></span>nte rispe<span class=\"_ _0\"></span>ttati al 31 dicembre;<span class=\"_ _254\"> </span>il reg<span class=\"_ _3\"></span>olare pagame<span class=\"_ _0\"></span>nto da parte di <span class=\"_ _3\"></span>Frutti<span class=\"_ _0\"></span>tal delle rate in scadenza dei finanziamenti a medio termin<span class=\"_ _0\"></span>e in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 797 migliaia, c<span class=\"_ _0\"></span>on conclusio<span class=\"_ _0\"></span>ne degli stessi;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>regolare <span class=\"_ _5a\"> </span>pagamento <span class=\"_ _5a\"> </span>da <span class=\"_ _54\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Cosiarma <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _54\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _54\"> </span>sc<span class=\"_ _0\"></span>adenza <span class=\"_ _54\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanziam<span class=\"_ _0\"></span>ento <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>essere <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r<span class=\"_ _254\"> </span>complessivi e<span class=\"_ _0\"></span>uro 506 migli<span class=\"_ _0\"></span>aia;<span class=\"_ _254\"> </span>il <span class=\"_ _5a\"> </span>pagamen<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>da <span class=\"_ _5b\"> </span>parte <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5b\"> </span>Societ\u00e0 <span class=\"_ _5b\"> </span>Thor <span class=\"_ _5b\"> </span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>253 <span class=\"_ _5b\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>estinz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>anticipata <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>finanziamento<span class=\"_ _0\"></span> in essere;<span class=\"_ _254\"> </span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>societ\u00e0 AZ <span class=\"_ _3\"></span>France S.A.S. <span class=\"_ _3\"></span>il reg<span class=\"_ _3\"></span>olare rimborso di <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>te mutui <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>scadenza per <span class=\"_ _3\"></span>compless<span class=\"_ _0\"></span>ivi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 846<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>per Herman<span class=\"_ _0\"></span>os Fern\u00e1<span class=\"_ _0\"></span>ndez <span class=\"_ _0\"></span>L\u00f3pez <span class=\"_ _0\"></span>S.A <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regolare <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>scad<span class=\"_ _0\"></span>enza delle<span class=\"_ _0\"></span> rate<span class=\"_ _0\"></span> sui <span class=\"_ _0\"></span>finanziamenti<span class=\"_ _0\"></span> in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 599 migliaia;<span class=\"_ _254\"> </span>incremento del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>per variazione <span class=\"_ _0\"></span>di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisiz<span class=\"_ _0\"></span>ione di Cape<span class=\"_ _0\"></span>xo per <span class=\"_ _0\"></span>euro 3.07<span class=\"_ _0\"></span>8 migliai<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>ed il pagament<span class=\"_ _0\"></span>o delle rate d<span class=\"_ _0\"></span>ei mutui per euro<span class=\"_ _0\"></span> 1.008 migliaia<span class=\"_ _0\"></span>; incremento del debito<span class=\"_ _0\"></span> per variaz<span class=\"_ _0\"></span>ione di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisizione di <span class=\"_ _0\"></span>Blampin Gr<span class=\"_ _0\"></span>oupe per euro <span class=\"_ _0\"></span>4.154<span class=\"_ _254\"> </span>migliaia ed <span class=\"_ _0\"></span>il pagamento de<span class=\"_ _0\"></span>lle rate dei mutu<span class=\"_ _0\"></span>i per euro 1<span class=\"_ _0\"></span>.065 migliaia;<span class=\"_ _254\"> </span>pagamenti sui leasing f<span class=\"_ _0\"></span>inanziari da<span class=\"_ _0\"></span> parte di Herma<span class=\"_ _0\"></span>nos Fern\u00e1ndez L\u00f3<span class=\"_ _0\"></span>pez S.A. per e<span class=\"_ _0\"></span>uro 849 migliaia;<span class=\"_ _254\"> </span>il pagamento di leasin<span class=\"_ _0\"></span>g finanz<span class=\"_ _0\"></span>iari presso la soc<span class=\"_ _0\"></span>iet\u00e0 Eurofrutas<span class=\"_ _0\"></span> per euro 77 mi<span class=\"_ _0\"></span>gliaia;<span class=\"_ _254\"> </span>il <span class=\"_ _4\"></span>regolare rimborso <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rate di <span class=\"_ _4\"></span>leasin<span class=\"_ _0\"></span>g <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>essicana Productores <span class=\"_ _3\"></span>Aguaca<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>Ja<span class=\"_ _0\"></span>lisco <span class=\"_ _4\"></span>per euro<span class=\"_ _254\"> </span>14 migliaia;<span class=\"_ _254\"> </span>all\u2019interno della <span class=\"_ _3\"></span>voce altri <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti finanziari <span class=\"_ _3\"></span>la componente IFRS 16 <span class=\"_ _4\"></span>risulta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pari ad <span class=\"_ _3\"></span>euro 60.759 migliaia,<span class=\"_ _254\"> </span>a <span class=\"_ _4\"></span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un effetto <span class=\"_ _4\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _3\"></span>dell\u2019acquis<span class=\"_ _0\"></span>izione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _4\"></span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di Capexo <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>7.452<span class=\"_ _254\"> </span>migliaia, <span class=\"_ _57\"> </span>increm<span class=\"_ _0\"></span>enti <span class=\"_ _56\"> </span>per <span class=\"_ _44\"> </span>complessivi <span class=\"_ _56\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _56\"> </span>28<span class=\"_ _0\"></span>.658 <span class=\"_ _57\"> </span>migliaia <span class=\"_ _57\"> </span>legati <span class=\"_ _57\"> </span>a <span class=\"_ _57\"> </span>nuovi <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>ontratti, <span class=\"_ _57\"> </span>rinnovi <span class=\"_ _57\"> </span>e<span class=\"_ _254\"> </span>adeguamenti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rimbor<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>stralc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>anticipata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>interru<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessivi <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>.925<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>incremento <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce quote <span class=\"_ _4\"></span>prezzo <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>pagare <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _4\"></span>acquisi<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>passata <span class=\"_ _4\"></span>da <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.700 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>agl<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>attu<span class=\"_ _0\"></span>ali<span class=\"_ _254\"> </span>euro <span class=\"_ _4\"></span>23<span class=\"_ _0\"></span>.574 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>5.8<span class=\"_ _0\"></span>58 <span class=\"_ _3\"></span>migliaia p<span class=\"_ _3\"></span>arte <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>rrente)<span class=\"_ _0\"></span>, <span class=\"_ _3e\"></span>le<span class=\"_ _0\"></span>gato prin<span class=\"_ _3\"></span>cipalme<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>euro 23.936<span class=\"_ _254\"> </span>all\u2019iscrizione<span class=\"_ _0\"></span> dei c<span class=\"_ _0\"></span>orrispetti<span class=\"_ _0\"></span>vi potenzial<span class=\"_ _0\"></span>i le<span class=\"_ _0\"></span>gati alle du<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>acquisizioni<span class=\"_ _0\"></span> ed all\u2019i<span class=\"_ _0\"></span>scrizion<span class=\"_ _0\"></span>e della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>la <span class=\"_ _0\"></span>Put/<span class=\"_ _0\"></span>Call <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>13,3%, <span class=\"_ _0\"></span>parzia<span class=\"_ _0\"></span>lmente <span class=\"_ _0\"></span>compensato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>pagamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ezzo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>Agricola <span class=\"_ _3f\"></span>Azzurra<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>vvenuta <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>genna<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>1.<span class=\"_ _0\"></span>500 <span class=\"_ _3c\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dal <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>gamento <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>3<span class=\"_ _0\"></span>.858<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>della <span class=\"_ _3f\"></span>prima <span class=\"_ _3c\"></span>tranc<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>Ea<span class=\"_ _0\"></span>rn-out <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>Ca<span class=\"_ _0\"></span>pexo. <span class=\"_ _3c\"></span>Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nel <span class=\"_ _3c\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019esercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _3c\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>stati <span class=\"_ _5a\"> </span>contabilizzati <span class=\"_ _5a\"> </span>euro <span class=\"_ _54\"> </span>805 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>interessi <span class=\"_ _5a\"> </span>legati <span class=\"_ _5a\"> </span>all\u2019attuali<span class=\"_ _0\"></span>zzazione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _54\"></span>Earn-out, <span class=\"_ _54\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>320<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interessi <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ualizzazione <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>P<span class=\"_ _0\"></span>ut/Call <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>ta, <span class=\"_ _3c\"></span>inoltre<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>riva<span class=\"_ _0\"></span>lutata <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>passivit\u00e0<span class=\"_ _254\"> </span>legata  alla<span class=\"_ _0\"></span>  contab<span class=\"_ _0\"></span>ilizzazione  d<span class=\"_ _0\"></span>ella  Put/<span class=\"_ _0\"></span>Call  per  eur<span class=\"_ _0\"></span>o  2.371 <span class=\"_ _3d\"> </span>migliaia <span class=\"_ _3d\"> </span>(con  con<span class=\"_ _0\"></span>tropartita  ris<span class=\"_ _0\"></span>erva  d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>patrimonio netto<span class=\"_ _0\"></span>);<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">con <span class=\"_ _3\"></span>riferimento ai <span class=\"_ _3\"></span>mark to <span class=\"_ _3\"></span>market sui <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura si <span class=\"_ _3\"></span>segnala la <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del mark-to-<span class=\"_ _254\"> </span></span></span>market <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _54\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tassi <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>17<span class=\"_ _0\"></span>5 <span class=\"_ _54\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>ggioramento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>3<span class=\"_ _0\"></span>29<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>per l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tass<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambio <span class=\"_ _3c\"></span>(da <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>gativi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>619 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>948 <span class=\"_ _0\"></span>migliai<span class=\"_ _0\"></span>a) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span>contabilizz<span class=\"_ _0\"></span>azione dei mark-<span class=\"_ _0\"></span>to-market negati<span class=\"_ _0\"></span>vi sul bunke<span class=\"_ _0\"></span>r per euro 109 mi<span class=\"_ _0\"></span>gliaia.<span class=\"_ _254\"> </span>Si segnala come<span class=\"_ _0\"></span> sui seguenti fina<span class=\"_ _0\"></span>nziamenti esi<span class=\"_ _0\"></span>stano cla<span class=\"_ _0\"></span>usole di \u201cChange of c<span class=\"_ _0\"></span>ontrol\u201d:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Prestito obbligazionari<span class=\"_ _0\"></span>o Orsero d<span class=\"_ _0\"></span>i originari euro 3<span class=\"_ _0\"></span>0 milioni, sc<span class=\"_ _0\"></span>adente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento in Poo<span class=\"_ _0\"></span>l Orsero di<span class=\"_ _0\"></span> originari euro <span class=\"_ _0\"></span>90 milioni<span class=\"_ _0\"></span>, scadente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Orsero<span class=\"_ _0\"></span> Bper di originar<span class=\"_ _0\"></span>i euro 4 milio<span class=\"_ _0\"></span>ni, sc<span class=\"_ _0\"></span>adente nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento ipotec<span class=\"_ _0\"></span>ario in Poo<span class=\"_ _0\"></span>l Fruttital, di ori<span class=\"_ _0\"></span>ginari euro<span class=\"_ _0\"></span> 15 milioni, sca<span class=\"_ _0\"></span>dente nel 2029;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Banqu<span class=\"_ _0\"></span>e Populaire in A<span class=\"_ _0\"></span>Z France di <span class=\"_ _0\"></span>originari euro 1<span class=\"_ _0\"></span>,4 milioni sc<span class=\"_ _0\"></span>adenti nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Lyon<span class=\"_ _0\"></span>nais in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>France <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>ri euro<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>,8 mil<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>scadente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>oltre<span class=\"_ _0\"></span> al<span class=\"_ _254\"> </span></span></span>mutuo ipotecario<span class=\"_ _0\"></span> di originari euro 1<span class=\"_ _0\"></span>,65 milioni<span class=\"_ _0\"></span> scadente nel 20<span class=\"_ _0\"></span>29;<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _5a\"> </span>La <span class=\"_ _5a\"> </span>Caixa<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>H<span class=\"_ _0\"></span>ermanos <span class=\"_ _5a\"> </span>Fern\u00e1ndez <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>\u00f3pez <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>riginari <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>0,5 <span class=\"_ _5a\"> </span>mili<span class=\"_ _0\"></span>oni <span class=\"_ _54\"> </span>sca<span class=\"_ _0\"></span>dente <span class=\"_ _5a\"> </span>nel<span class=\"_ _254\"> </span></span></span>2024.<span class=\"_ _254\"> </span>Lo <span class=\"_ _5b\"> </span>sc<span class=\"_ _0\"></span>adenziamento <span class=\"_ _50\"> </span>del <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>bito <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>medio <span class=\"_ _5b\"> </span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _50\"> </span>nei <span class=\"_ _5b\"> </span>confron<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>banche <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _5b\"> </span>altri <span class=\"_ _50\"> </span>finanz<span class=\"_ _0\"></span>iatori <span class=\"_ _5b\"> </span>al <span class=\"_ _50\"> </span>31<span class=\"_ _254\"> </span>dicembre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettagliato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>segue<span class=\"_ _0\"></span>nte, <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>partito <span class=\"_ _0\"></span>tra <span class=\"_ _3c\"></span>quote <span class=\"_ _0\"></span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non<span class=\"_ _254\"> </span>correnti, con queste<span class=\"_ _0\"></span> ultime ult<span class=\"_ _0\"></span>eriormente ri<span class=\"_ _0\"></span>partite fra <span class=\"_ _0\"></span>quote cadenti entro<span class=\"_ _0\"></span>/oltre i cinque a<span class=\"_ _0\"></span>nni.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.23 <span class=\"_ _98\"> </span>&gt; 31.12.23<span class=\"_ _254\"> </span>31.12.23-<span class=\"_ _254\"> </span>31.12.27<span class=\"_ _254\"> </span>&gt; 31.12.27<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>30.000  <span class=\"_ _45\"> </span>5.000  <span class=\"_ _170\"> </span>25.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>5.000 Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>56.643  <span class=\"_ _4e\"> </span>11.805  <span class=\"_ _43\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>39.<span class=\"_ _3\"></span>430  <span class=\"_ _10c\"> </span>5<span class=\"_ _0\"></span>.408 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>2.364  <span class=\"_ _a8\"> </span>940  <span class=\"_ _f8\"> </span>1.423  <span class=\"_ _1b\"> </span>1.423  <span class=\"_ _12f\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>41.574  <span class=\"_ _a3\"> </span>11.740  <span class=\"_ _10c\"> </span>29.834  <span class=\"_ _66\"> </span>12.793  <span class=\"_ _77\"> </span>17.040 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>619  <span class=\"_ _147\"> </span>619  <span class=\"_ _fd\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>3.933  <span class=\"_ _161\"> </span>3.9<span class=\"_ _3\"></span>33  <span class=\"_ _104\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _19c\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>1.051  <span class=\"_ _40\"> </span>1.051  <span class=\"_ _147\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _af\"> </span>1.700  <span class=\"_ _4a\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2022<span class=\"_ _254\"> </span>137.884<span class=\"_ _254\"> </span>36.789  <span class=\"_ _16c\"> </span>101.096  <span class=\"_ _e3\"> </span>73.646  <span class=\"_ _af\"> </span>27.449 Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.24 <span class=\"_ _98\"> </span>&gt; 31.12.24<span class=\"_ _254\"> </span>31.12.24-<span class=\"_ _254\"> </span>31.12.28<span class=\"_ _254\"> </span>&gt; 31.12.28<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>25.000  <span class=\"_ _164\"> </span>5.000  <span class=\"_ _103\"> </span>20.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>- Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>103.617  <span class=\"_ _4b\"> </span>23.948  <span class=\"_ _af\"> </span>79.669  <span class=\"_ _b\"> </span>78.348  <span class=\"_ _10d\"> </span>1.322 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>1.425  <span class=\"_ _139\"> </span>799  <span class=\"_ _a7\"> </span>626  <span class=\"_ _65\"> </span>626  <span class=\"_ _1c\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>60.759  <span class=\"_ _4e\"> </span>12.855  <span class=\"_ _10e\"> </span>47.904  <span class=\"_ _1a4\"> </span>2<span class=\"_ _0\"></span>6.119  <span class=\"_ _104\"> </span>21.785 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>1.232  <span class=\"_ _a5\"> </span>1.057  <span class=\"_ _10a\"> </span>175  <span class=\"_ _168\"> </span>175  <span class=\"_ _9c\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>2.548  <span class=\"_ _a8\"> </span>2.548  <span class=\"_ _77\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _1c5\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>511  <span class=\"_ _46\"> </span>511  <span class=\"_ _b2\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>23.574  <span class=\"_ _153\"> </span>5.85<span class=\"_ _0\"></span>8  <span class=\"_ _189\"> </span>17.7<span class=\"_ _0\"></span>16  <span class=\"_ _185\"> </span>17.716  <span class=\"_ _10a\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2023<span class=\"_ _254\"> </span>218.666<span class=\"_ _254\"> </span>52.576  <span class=\"_ _132\"> </span>166.090  <span class=\"_ _2a\"> </span>142.<span class=\"_ _0\"></span>983  <span class=\"_ _1a6\"> </span>23.107 <div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs808\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>3<span class=\"_ _0\"></span>1.12.2022<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs809\">A <span class=\"_ _47\"> </span>Dispo<span class=\"_ _3\"></span>nibilit\u00e0 liquide <span class=\"_ _1c6\"> </span>90.062  <span class=\"_ _94\"> </span>68.830  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs80a\">B <span class=\"_ _47\"> </span>Mezzi equivalenti a disponibilit\u00e0 liquide <span class=\"_ _bb\"> </span>12  <span class=\"_ _95\"> </span>10  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs80b\">C <span class=\"_ _47\"> </span>Altre attivit\u00e0 finanziarie correnti <span class=\"_ _d0\"> </span>750  <span class=\"_ _17\"> </span>1.666  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs80c\">D <span class=\"_ _39\"> </span>Liquidit\u00e0<span class=\"_ _0\"></span> (A + B + C) <span class=\"_ _184\"> </span>90<span class=\"_ _0\"></span>.825  <span class=\"_ _bb\"> </span>7<span class=\"_ _0\"></span>0.506  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs80d\">E <span class=\"_ _47\"> </span>Debito finanziario corrente *  <span class=\"_ _d6\"> </span>(9.974) <span class=\"_ _13\"> </span>(7.303)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs80e\">F <span class=\"_ _92\"> </span>Parte<span class=\"_ _0\"></span> corrente del<span class=\"_ _3\"></span> debito finan<span class=\"_ _0\"></span>ziario non corrente ** <span class=\"_ _189\"> </span>(42.602)<span class=\"_ _0\"></span> <span class=\"_ _bb\"> </span>(29.486)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs80f\">G <span class=\"_ _1bc\"> </span>Indebitamento finan<span class=\"_ _0\"></span>ziario corrente (E+F) <span class=\"_ _c4\"> </span>(52.576) <span class=\"_ _9d\"> </span>(36<span class=\"_ _0\"></span>.789)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs810\">H <span class=\"_ _172\"> </span>Ind<span class=\"_ _0\"></span>ebitamento finanziario corrente<span class=\"_ _0\"></span> netto (G-D)  <span class=\"_ _53\"> </span>38.2<span class=\"_ _0\"></span>48  <span class=\"_ _1b\"> </span>33.717  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs811\">I <span class=\"_ _5e\"> </span>Debito finanziario non c<span class=\"_ _0\"></span>orrente *** <span class=\"_ _97\"> </span>(146.090) <span class=\"_ _9e\"> </span>(76.096)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs812\">J <span class=\"_ _53\"> </span>Strument<span class=\"_ _3\"></span>i di debito <span class=\"_ _3b\"> </span>(20.000) <span class=\"_ _1d\"> </span>(25.000)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs813\">K <span class=\"_ _1c7\"> </span>Debiti commerciali e altri debiti non correnti <span class=\"_ _ea\"> </span>-  <span class=\"_ _89\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs814\">L <span class=\"_ _152\"> </span>In<span class=\"_ _0\"></span>debitamento finanziario non <span class=\"_ _0\"></span>corrente (I+J+K) <span class=\"_ _98\"> </span>(166.090) <span class=\"_ _a1\"> </span>(<span class=\"_ _0\"></span>101.096)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs815\">M<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs816\">Totale indebitamento finanziari<span class=\"_ _0\"></span>o (H + L) <span class=\"_ _154\"> </span>(127.842) <span class=\"_ _29\"> </span>(67.379)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs817\">* Sono inclusi gli stru<span class=\"_ _3\"></span>menti di debito, ma \u00e8<span class=\"_ _3\"></span> esclusa la parte c<span class=\"_ _3\"></span>orrente del debito <span class=\"_ _3\"></span>finanziario non corrente<span class=\"_ _254\"> </span> </div><div class=\"c w7d h25 gs818\"><div class=\"t m0 x0 h14 y252 ff1 fsc fc0 sc0 ls0 ws0\">** </div></div><div class=\"c w48 h25 gs819\"><div class=\"t m0 x0 h14 y252 ff1 fsc fc0 sc0 ls0 ws0\">S</div></div><div class=\"c w7e h25 gs81a\"><div class=\"t m0 x0 h14 y252 ff1 fsc fc0 sc0 ls0 ws0\">ono inclusi debiti per contratti d<span class=\"_ _0\"></span>i noleggio e <span class=\"_ _0\"></span>affitti IFRS 16 <span class=\"_ _0\"></span>per euro </div></div><div class=\"c w7f h25 gs81b\"><div class=\"t m0 x0 h14 y252 ff1 fsc fc0 sc0 ls0 ws0\">12.855<span class=\"_ _254\"> </span></div></div><div class=\"c w81 h25 gs81c\"><div class=\"t m0 x0 h14 y252 ff1 fsc fc0 sc0 ls0 ws0\">migliaia al <span class=\"_ _0\"></span>31 dicembre 2023 ed euro<span class=\"_ _0\"></span> 11.740 <span class=\"_ _0\"></span>migliaia al<span class=\"_ _254\"> </span> </div></div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs81d\">31 dicembre 2022<span class=\"_ _254\"> </span><span class=\"_ _3\"></span> </div><div class=\"c w82 h25 gs81e\"><div class=\"t m0 x0 h14 y252 ff1 fsc fc0 sc0 ls0 ws0\">*** <span class=\"_ _3c\"></span>Sono <span class=\"_ _3c\"></span>esclusi <span class=\"_ _3f\"></span>gli <span class=\"_ _3c\"></span>strumenti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ebito. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nclusi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>noleggio <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>affitti <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro </div></div><div class=\"c w16 h25 gs81f\"><div class=\"t m0 x0 h14 y252 ff1 fsc fc0 sc0 ls0 ws0\">47.904<span class=\"_ _254\"> </span></div></div><div class=\"c w83 h25 gs820\"><div class=\"t m0 x0 h14 y252 ff1 fsc fc0 sc0 ls0 ws0\">migliaia <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>31<span class=\"_ _254\"> </span> </div></div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gs821\">dicembre 2023 e<span class=\"_ _3\"></span>d euro 29.834 migl<span class=\"_ _3\"></span>iaia al 31 dicembre 2022<span class=\"_ _254\"> </span><span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs822\">La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui s<span class=\"_ _0\"></span>otto <span class=\"_ _0\"></span>illustra <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio in <span class=\"_ _0\"></span>funzion<span class=\"_ _0\"></span>e dei<span class=\"_ _0\"></span> flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>generat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs823\">dall\u2019attivit\u00e0<span class=\"_ _0\"></span>  operativa,  di  i<span class=\"_ _0\"></span>nvestimento  e<span class=\"_ _0\"></span>  di  finanziamento<span class=\"_ _0\"></span>  come  dettaglia<span class=\"_ _0\"></span>ti  nel  prosp<span class=\"_ _0\"></span>etto  del  rend<span class=\"_ _0\"></span>iconto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6c0\">finanziario.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 operativa <span class=\"_ _1d\"> </span>75.169  <span class=\"_ _30\"> </span>54.870 Flussi di cassa generati dall'attivit\u00e0 di investimento <span class=\"_ _1a5\"> </span>(63.102) <span class=\"_ _167\"> </span>(31.073)<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento <span class=\"_ _ed\"> </span>9.166  <span class=\"_ _7b\"> </span>(10.012)<span class=\"_ _254\"> </span>Flusso totale del periodo <span class=\"_ _17c\"> </span>21.233 <span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>13.786 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide all'inizio del periodo <span class=\"_ _35\"> </span>68.830  <span class=\"_ _36\"> </span>55.043 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide alla fine del periodo <span class=\"_ _37\"> </span>90.062  <span class=\"_ _36\"> </span>68.830 In <span class=\"_ _3c\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>variazi<span class=\"_ _0\"></span>one <span class=\"_ _3c\"></span>delle <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>derivanti <span class=\"_ _3f\"></span>dall\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iamento, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>forniscon<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>inf<span class=\"_ _0\"></span>ormazioni<span class=\"_ _254\"> </span>che consentono a<span class=\"_ _0\"></span>gli utilizzator<span class=\"_ _0\"></span>i dei bilanci di valut<span class=\"_ _0\"></span>are le variaz<span class=\"_ _0\"></span>ioni intervenute<span class=\"_ _0\"></span> in confo<span class=\"_ _0\"></span>rmit\u00e0 allo IAS 7. Flussi finanziari<span class=\"_ _254\"> </span>derivanti da attivit\u00e0<span class=\"_ _3\"></span> di<span class=\"_ _254\"> </span>finanziamento - <span class=\"_ _3\"></span>valori<span class=\"_ _254\"> </span>in migliaia di \u20ac<span class=\"_ _254\"> </span>31.12.2022<span class=\"_ _254\"> </span>Nuove<span class=\"_ _254\"> </span>erogaz.ni<span class=\"_ _254\"> </span>Rimborsi/<span class=\"_ _254\"> </span>decrem.ti<span class=\"_ _254\"> </span>Cash<span class=\"_ _254\"> </span>Flow<span class=\"_ _254\"> </span>Derivati<span class=\"_ _254\"> </span>Var.ne<span class=\"_ _254\"> </span>perimetro<span class=\"_ _254\"> </span>Differenze<span class=\"_ _254\"> </span>cambio /<span class=\"_ _254\"> </span>Altro<span class=\"_ _254\"> </span>31.12.2023<span class=\"_ _254\"> </span>Debiti obbligazionari<span class=\"_ _3\"></span> <span class=\"_ _f7\"> </span>3<span class=\"_ _0\"></span>0.000  <span class=\"_ _10c\"> </span>-  <span class=\"_ _c4\"> </span>(5.000) <span class=\"_ _132\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _101\"> </span>-  <span class=\"_ _27\"> </span>-  <span class=\"_ _c3\"> </span>25.000 Debiti banche MT<span class=\"_ _3\"></span> <span class=\"_ _74\"> </span>56.643  <span class=\"_ _189\"> </span>59.238  <span class=\"_ _6d\"> </span>(19.496) <span class=\"_ _14b\"> </span>-  <span class=\"_ _10a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _a4\"> </span>7.233  <span class=\"_ _170\"> </span>  <span class=\"_ _ad\"> </span>103.617 Debiti non corre<span class=\"_ _3\"></span>nti verso<span class=\"_ _254\"> </span>altri finanziatori<span class=\"_ _254\"> </span>2.364  <span class=\"_ _46\"> </span>-  <span class=\"_ _c4\"> </span>(939) <span class=\"_ _104\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.4<span class=\"_ _0\"></span>25 Effetto IFRS 16 <span class=\"_ _1a7\"> </span>4<span class=\"_ _0\"></span>1.574  <span class=\"_ _1c8\"> </span>28.658  <span class=\"_ _16c\"> </span>(16.925) <span class=\"_ _4f\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>7.452  <span class=\"_ _170\"> </span>-  <span class=\"_ _c3\"> </span>60.759 Factor <span class=\"_ _d\"> </span>1.0<span class=\"_ _0\"></span>51 <span class=\"_ _3\"></span> <span class=\"_ _41\"> </span>511  <span class=\"_ _12f\"> </span>(1.051) <span class=\"_ _11b\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>511 Debiti finanziari altri<span class=\"_ _3\"></span> <span class=\"_ _10a\"> </span>-  <span class=\"_ _19e\"> </span>-  <span class=\"_ _c4\"> </span>(7.306) <span class=\"_ _13a\"> </span>-  <span class=\"_ _14c\"> </span>-  <span class=\"_ _a4\"> </span>7.306  <span class=\"_ _51\"> </span>-  <span class=\"_ _c3\"> </span>- Derivati passivi <span class=\"_ _19e\"> </span>619  <span class=\"_ _75\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _70\"> </span>-  <span class=\"_ _f7\"> </span>61<span class=\"_ _0\"></span>3  <span class=\"_ _10c\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.232 Debiti verso banch<span class=\"_ _3\"></span>e a breve<span class=\"_ _254\"> </span>3.933  <span class=\"_ _14f\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>(1.386) <span class=\"_ _f3\"> </span>-  <span class=\"_ _101\"> </span>2<span class=\"_ _3\"></span>  <span class=\"_ _72\"> </span>-  <span class=\"_ _c3\"> </span>2.548 Debiti per saldo pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _254\"> </span>acquisizioni (Non cor<span class=\"_ _3\"></span>renti-<span class=\"_ _254\"> </span>correnti)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _12f\"> </span>-  <span class=\"_ _9c\"> </span>(4.834<span class=\"_ _0\"></span>) <span class=\"_ _a6\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>400  <span class=\"_ _f5\"> </span>26.307  <span class=\"_ _40\"> </span>23.574 Attivit\u00e0 finanziarie corr<span class=\"_ _3\"></span>enti <span class=\"_ _78\"> </span>(1.676) <span class=\"_ _1c8\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>206  <span class=\"_ _13f\"> </span>708  <span class=\"_ _10e\"> </span>-  <span class=\"_ _e1\"> </span>-  <span class=\"_ _c3\"> </span>(762)<span class=\"_ _254\"> </span>Totale <span class=\"_ _6a\"> </span>136.209  <span class=\"_ _16c\"> </span>88.407  <span class=\"_ _142\"> </span>(55.552) <span class=\"_ _5e\"> </span>(1.180)<span class=\"_ _254\"> </span>1.321  <span class=\"_ _153\"> </span>22.392  <span class=\"_ _a3\"> </span>26.307  <span class=\"_ _132\"> </span>21<span class=\"_ _0\"></span>7.90<span class=\"_ _3\"></span>4 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-778": {
   "value": "NOTA 14. Pas<span class=\"_ _3\"></span>sivit\u00e0 finanziarie<span class=\"_ _254\"> </span>L\u2019informativa sulle<span class=\"_ _0\"></span> pass<span class=\"_ _0\"></span>ivit\u00e0 finanziari<span class=\"_ _0\"></span>e descritta qu<span class=\"_ _0\"></span>i di se<span class=\"_ _0\"></span>guito \u00e8 unica<span class=\"_ _0\"></span>, comprend<span class=\"_ _0\"></span>ente quind<span class=\"_ _0\"></span>i sia la parte<span class=\"_ _0\"></span> non<span class=\"_ _254\"> </span>corrente che cor<span class=\"_ _0\"></span>rente delle ste<span class=\"_ _0\"></span>sse, al fine di render<span class=\"_ _0\"></span>ne pi\u00f9 im<span class=\"_ _0\"></span>mediata la com<span class=\"_ _0\"></span>prensione. L\u2019esposizione <span class=\"_ _0\"></span>finanziaria si <span class=\"_ _0\"></span>presenta come se<span class=\"_ _0\"></span>gue:<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Debiti obbligazionari (oltre i 12 mesi) <span class=\"_ _1bf\"> </span>2<span class=\"_ _0\"></span>0.000  <span class=\"_ _6f\"> </span>25.000  <span class=\"_ _71\"> </span>(5.000<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>Debiti verso banche a medio-lungo termine (oltre i 12 mesi) <span class=\"_ _45\"> </span>79.669 <span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _1c2\"> </span>34.831 Debiti verso altri finanziatori (oltre i 12 mesi) <span class=\"_ _b\"> </span>626  <span class=\"_ _150\"> </span>1.424  <span class=\"_ _a0\"> </span>(798)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (oltre i 12 mesi) IFRS 1<span class=\"_ _0\"></span>6 <span class=\"_ _180\"> </span>47<span class=\"_ _0\"></span>.904  <span class=\"_ _c3\"> </span>29.834  <span class=\"_ _13d\"> </span>18.070 Passivit\u00e0 per strumenti derivati di copertura (Non corrente) <span class=\"_ _4b\"> </span>175  <span class=\"_ _1a9\"> </span>-  <span class=\"_ _d4\"> </span>175 Debiti per saldo prezzo su acquisizioni (Non corrente) <span class=\"_ _e5\"> </span>17.716  <span class=\"_ _19e\"> </span>-  <span class=\"_ _d4\"> </span>17.716 Passivit\u00e0 finanziarie non<span class=\"_ _0\"></span> correnti <span class=\"_ _8a\"> </span>166.090  <span class=\"_ _a4\"> </span>10<span class=\"_ _0\"></span>1.096  <span class=\"_ _fd\"> </span>64.994 Debiti obbligazionari (parte corrente) <span class=\"_ _b0\"> </span>5.000  <span class=\"_ _1a7\"> </span>5.000  <span class=\"_ _1a7\"> </span>- Debiti verso banche (parte corrente dei mutui)  <span class=\"_ _e8\"> </span>23.948  <span class=\"_ _13d\"> </span>11.805  <span class=\"_ _ec\"> </span>12.143 Debiti verso banche a breve termine <span class=\"_ _16f\"> </span>2.5<span class=\"_ _0\"></span>48  <span class=\"_ _a2\"> </span>3.933  <span class=\"_ _19c\"> </span>(1.385)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori (p<span class=\"_ _0\"></span>arte corrente) <span class=\"_ _66\"> </span>799<span class=\"_ _3\"></span>  <span class=\"_ _c9\"> </span>940  <span class=\"_ _ea\"> </span>(141<span class=\"_ _3\"></span>)<span class=\"_ _254\"> </span>Debiti verso altri finanziatori IFRS 16 (parte corre<span class=\"_ _0\"></span>nte) <span class=\"_ _fd\"> </span>12.855<span class=\"_ _0\"></span>  <span class=\"_ _110\"> </span>11.740  <span class=\"_ _163\"> </span>1.114 Debiti verso altri finanziatori a breve termine <span class=\"_ _b\"> </span>5<span class=\"_ _0\"></span>11  <span class=\"_ _35\"> </span>1<span class=\"_ _3\"></span>.051  <span class=\"_ _14e\"> </span>(541)<span class=\"_ _254\"> </span>Passivit\u00e0 per strumenti derivati di copertura (pa<span class=\"_ _0\"></span>rte corrente) <span class=\"_ _98\"> </span>1.057  <span class=\"_ _a0\"> </span>619  <span class=\"_ _1bb\"> </span>438 Debiti per saldo prezzo su acquisizioni (parte corrente) <span class=\"_ _48\"> </span>5.858  <span class=\"_ _a2\"> </span>1.700  <span class=\"_ _1a5\"> </span>4.158 Passivit\u00e0 finanziarie correnti <span class=\"_ _1c3\"> </span>52.576  <span class=\"_ _e4\"> </span>36.<span class=\"_ _0\"></span>789  <span class=\"_ _1c4\"> </span>15.788 La <span class=\"_ _3c\"></span>variazione <span class=\"_ _3c\"></span>nell\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>complessi<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>8<span class=\"_ _0\"></span>0.782 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>(fra <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>rente <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>corrente) <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>flette <span class=\"_ _3c\"></span>le<span class=\"_ _254\"> </span>principali compo<span class=\"_ _0\"></span>nenti per lo pi<span class=\"_ _0\"></span>\u00f9 legate ai finanz<span class=\"_ _0\"></span>iamenti a med<span class=\"_ _0\"></span>io termine come<span class=\"_ _0\"></span> qui sotto<span class=\"_ _0\"></span> dettagliate:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">erogazione, <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _50\"> </span>10 <span class=\"_ _50\"> </span>gennaio <span class=\"_ _5b\"> </span>20<span class=\"_ _0\"></span>23, <span class=\"_ _50\"> </span>della <span class=\"_ _50\"> </span>seconda <span class=\"_ _50\"> </span>e <span class=\"_ _50\"> </span>terza <span class=\"_ _50\"> </span>tranche  del <span class=\"_ _5b\"> </span>nuovo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _50\"> </span>(di<span class=\"_ _254\"> </span></span></span>compressivi <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>9<span class=\"_ _0\"></span>0.000 <span class=\"_ _54\"></span>migliaia) <span class=\"_ _54\"></span>pari <span class=\"_ _3f\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _3f\"></span>56.<span class=\"_ _0\"></span>238 <span class=\"_ _3f\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3f\"></span>(co<span class=\"_ _0\"></span>mprensivo <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>46<span class=\"_ _0\"></span>2 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia<span class=\"_ _254\"> </span>relativamente <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _5b\"> </span>am<span class=\"_ _0\"></span>mortizzato), <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>estinata <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>supportare<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>l\u2019e<span class=\"_ _0\"></span>sborso <span class=\"_ _5b\"> </span>fi<span class=\"_ _0\"></span>nanziario <span class=\"_ _5b\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>alle <span class=\"_ _5b\"> </span>due<span class=\"_ _254\"> </span>acquisizioni <span class=\"_ _56\"> </span>francesi. <span class=\"_ _55\"> </span>S<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _55\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>tale <span class=\"_ _56\"> </span>finanziame<span class=\"_ _0\"></span>nto <span class=\"_ _55\"> </span>\u00e8 <span class=\"_ _55\"> </span>a<span class=\"_ _0\"></span>ssoggettato<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>al <span class=\"_ _55\"> </span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _56\"> </span>di <span class=\"_ _55\"> </span>covenant<span class=\"_ _254\"> </span>finanziari, <span class=\"_ _0\"></span>calcol<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>fina<span class=\"_ _0\"></span>nziaria <span class=\"_ _0\"></span>netta <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>Adjusted <span class=\"_ _0\"></span>EBITDA <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>posizion<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>finanziaria n<span class=\"_ _0\"></span>etta e patrimo<span class=\"_ _0\"></span>nio netto che alla<span class=\"_ _0\"></span> data del b<span class=\"_ _0\"></span>ilancio che risultano <span class=\"_ _0\"></span>pienamente r<span class=\"_ _0\"></span>ispettati;<span class=\"_ _254\"> </span>il pagamento<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Capogruppo,<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>elle ra<span class=\"_ _0\"></span>te do<span class=\"_ _0\"></span>vute <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>finanziamento<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n p<span class=\"_ _0\"></span>ool <span class=\"_ _0\"></span>per un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porto<span class=\"_ _254\"> </span>di <span class=\"_ _3d\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>11<span class=\"_ _0\"></span>.220 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>unitamente <span class=\"_ _55\"> </span>alla <span class=\"_ _55\"> </span>contabilizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3d\"> </span>di <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>261 <span class=\"_ _55\"> </span>migliaia <span class=\"_ _55\"> </span>quale <span class=\"_ _55\"> </span>interesse<span class=\"_ _254\"> </span>figurativo  derivante  dalla  contabilizzazione  della <span class=\"_ _50\"> </span>posta  con  il <span class=\"_ _5b\"> </span>meto<span class=\"_ _0\"></span>do <span class=\"_ _50\"> </span>del  costo <span class=\"_ _5b\"> </span>ammorti<span class=\"_ _0\"></span>zzato.  Si<span class=\"_ _254\"> </span>ricorda come su tale fina<span class=\"_ _0\"></span>nziamento sono in essere co<span class=\"_ _0\"></span>perture contro il rischio di varia<span class=\"_ _0\"></span>zione del tasso di<span class=\"_ _254\"> </span>interesse <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>una <span class=\"_ _3c\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>43,1% <span class=\"_ _3f\"></span>alla <span class=\"_ _3f\"></span>data <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre, <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>cui <span class=\"_ _3f\"></span>valore <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>mar<span class=\"_ _0\"></span>k <span class=\"_ _3c\"></span>to <span class=\"_ _3c\"></span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>pari <span class=\"_ _3c\"></span>a<span class=\"_ _254\"> </span>netti euro 117 m<span class=\"_ _0\"></span>igliaia nega<span class=\"_ _0\"></span>tivo. il p<span class=\"_ _3\"></span>agam<span class=\"_ _0\"></span>ento di euro 1.101 migliaia di inter<span class=\"_ _0\"></span>essi sul prestito obbligaz<span class=\"_ _0\"></span>ionario di euro 30.000 m<span class=\"_ _0\"></span>igliaia ed<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>pagam<span class=\"_ _0\"></span>ento <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>prima<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ra<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>conto <span class=\"_ _3f\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3f\"></span>5.000 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>evi<span class=\"_ _0\"></span>denzia, <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>noltre <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>il<span class=\"_ _254\"> </span>prestito <span class=\"_ _3c\"></span>obbligaz<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>nec<span class=\"_ _0\"></span>essita <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>cove<span class=\"_ _0\"></span>nants <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>quali <span class=\"_ _3c\"></span>rap<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>tra <span class=\"_ _3c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>izione<span class=\"_ _254\"> </span>finanziaria<span class=\"_ _0\"></span> netta ed Adjusted EBITDA e posiz<span class=\"_ _0\"></span>ione finan<span class=\"_ _0\"></span>ziaria netta e patrimonio ne<span class=\"_ _0\"></span>tto che alla data di<span class=\"_ _254\"> </span>riferimento r<span class=\"_ _0\"></span>isultano pienam<span class=\"_ _0\"></span>ente rispettati<span class=\"_ _0\"></span>;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>rimborso <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>parte <span class=\"_ _5a\"> </span>della <span class=\"_ _54\"></span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _54\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>rata <span class=\"_ _5a\"> </span>per <span class=\"_ _54\"></span>euro <span class=\"_ _5a\"> </span>1.028 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _54\"></span>del <span class=\"_ _54\"> </span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>Cr\u00e9dit<span class=\"_ _254\"> </span>Agricole. <span class=\"_ _3f\"></span>Si <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>icorda <span class=\"_ _54\"></span>che <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3f\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>finanziamento <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>essere <span class=\"_ _54\"></span>copertura <span class=\"_ _54\"></span>IRS <span class=\"_ _3f\"></span>sul <span class=\"_ _3f\"></span>tas<span class=\"_ _0\"></span>so <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interess<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>per <span class=\"_ _54\"></span>il<span class=\"_ _254\"> </span>100% del valore del finanziamen<span class=\"_ _0\"></span>to (originali euro 5.500 migliaia<span class=\"_ _0\"></span>) il <span class=\"_ _3\"></span>cui valor<span class=\"_ _0\"></span>e del mark-to market alla<span class=\"_ _254\"> </span>data del 31<span class=\"_ _0\"></span> dicembre 2023 <span class=\"_ _0\"></span>risulta positivo pe<span class=\"_ _0\"></span>r euro 241<span class=\"_ _0\"></span> migliaia;<span class=\"_ _254\"> </span>il pagamento di euro <span class=\"_ _0\"></span>549 migliaia<span class=\"_ _0\"></span> della rata in sca<span class=\"_ _0\"></span>denza d<span class=\"_ _0\"></span>el finanziamento<span class=\"_ _0\"></span> Credem; il pagamento di euro <span class=\"_ _0\"></span>757 migliaia della<span class=\"_ _0\"></span> rata in scade<span class=\"_ _0\"></span>nza del finanz<span class=\"_ _0\"></span>iamento<span class=\"_ _0\"></span> BPER Banca;<span class=\"_ _254\"> </span>la stipula di un nuo<span class=\"_ _0\"></span>vo contratto<span class=\"_ _0\"></span> di finanziamento <span class=\"_ _0\"></span>Credem 2023-<span class=\"_ _0\"></span>2028 per euro<span class=\"_ _0\"></span> 3.000 migliaia;<span class=\"_ _254\"> </span>il pagamento <span class=\"_ _0\"></span>da pa<span class=\"_ _0\"></span>rte di Fr<span class=\"_ _0\"></span>uttital <span class=\"_ _0\"></span>delle rate <span class=\"_ _0\"></span>30 giugno <span class=\"_ _0\"></span>e 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>del mutuo<span class=\"_ _0\"></span> ipote<span class=\"_ _0\"></span>cario in <span class=\"_ _0\"></span>pool per<span class=\"_ _254\"> </span>complessivi <span class=\"_ _55\"> </span>euro <span class=\"_ _55\"> </span>1.129 <span class=\"_ _55\"> </span>migliaia, <span class=\"_ _55\"> </span>(comprens<span class=\"_ _0\"></span>ivi <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _55\"> </span>contabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _55\"> </span>di <span class=\"_ _3d\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _55\"> </span>18 <span class=\"_ _55\"> </span>mig<span class=\"_ _3\"></span>liaia <span class=\"_ _55\"> </span>quale<span class=\"_ _254\"> </span>interesse figurativo). Su tale <span class=\"_ _3\"></span>finanziam<span class=\"_ _0\"></span>ento \u00e8 <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n essere una <span class=\"_ _3\"></span>copertura contro il <span class=\"_ _3\"></span>rischio di variazione del<span class=\"_ _254\"> </span>tasso di <span class=\"_ _3\"></span>interesse per <span class=\"_ _4\"></span>una<span class=\"_ _0\"></span> quota del <span class=\"_ _4\"></span>85<span class=\"_ _0\"></span>% <span class=\"_ _3\"></span>alla data <span class=\"_ _3\"></span>del 3<span class=\"_ _3\"></span>1 dicembre <span class=\"_ _3\"></span>il cui <span class=\"_ _4\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di mark <span class=\"_ _3\"></span>to market <span class=\"_ _3\"></span>\u00e8 p<span class=\"_ _3\"></span>ari<span class=\"_ _254\"> </span>ad euro <span class=\"_ _4\"></span>4<span class=\"_ _0\"></span>51 migliaia positivo. <span class=\"_ _3\"></span>Si segnala <span class=\"_ _3\"></span>che detto finanziamento \u00e8 <span class=\"_ _3\"></span>assoggettato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al risp<span class=\"_ _3\"></span>etto di covenant<span class=\"_ _254\"> </span>finanziari,<span class=\"_ _0\"></span> verificati su base<span class=\"_ _0\"></span> annuale e piename<span class=\"_ _0\"></span>nte rispe<span class=\"_ _0\"></span>ttati al 31 dicembre;<span class=\"_ _254\"> </span>il reg<span class=\"_ _3\"></span>olare pagame<span class=\"_ _0\"></span>nto da parte di <span class=\"_ _3\"></span>Frutti<span class=\"_ _0\"></span>tal delle rate in scadenza dei finanziamenti a medio termin<span class=\"_ _0\"></span>e in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 797 migliaia, c<span class=\"_ _0\"></span>on conclusio<span class=\"_ _0\"></span>ne degli stessi;<span class=\"_ _254\"> </span>il <span class=\"_ _54\"></span>regolare <span class=\"_ _5a\"> </span>pagamento <span class=\"_ _5a\"> </span>da <span class=\"_ _54\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Cosiarma <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _54\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _54\"> </span>sc<span class=\"_ _0\"></span>adenza <span class=\"_ _54\"></span>sul<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>finanziam<span class=\"_ _0\"></span>ento <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>essere <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>r<span class=\"_ _254\"> </span>complessivi e<span class=\"_ _0\"></span>uro 506 migli<span class=\"_ _0\"></span>aia;<span class=\"_ _254\"> </span>il <span class=\"_ _5a\"> </span>pagamen<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>da <span class=\"_ _5b\"> </span>parte <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _5b\"> </span>Societ\u00e0 <span class=\"_ _5b\"> </span>Thor <span class=\"_ _5b\"> </span>S.r<span class=\"_ _0\"></span>.l. <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>253 <span class=\"_ _5b\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>estinz<span class=\"_ _0\"></span>ione <span class=\"_ _5b\"> </span>anticipata <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>finanziamento<span class=\"_ _0\"></span> in essere;<span class=\"_ _254\"> </span>per <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>societ\u00e0 AZ <span class=\"_ _3\"></span>France S.A.S. <span class=\"_ _3\"></span>il reg<span class=\"_ _3\"></span>olare rimborso di <span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>te mutui <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>scadenza per <span class=\"_ _3\"></span>compless<span class=\"_ _0\"></span>ivi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>uro 846<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>per Herman<span class=\"_ _0\"></span>os Fern\u00e1<span class=\"_ _0\"></span>ndez <span class=\"_ _0\"></span>L\u00f3pez <span class=\"_ _0\"></span>S.A <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regolare <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>scad<span class=\"_ _0\"></span>enza delle<span class=\"_ _0\"></span> rate<span class=\"_ _0\"></span> sui <span class=\"_ _0\"></span>finanziamenti<span class=\"_ _0\"></span> in<span class=\"_ _254\"> </span>essere per compless<span class=\"_ _0\"></span>ivi euro<span class=\"_ _0\"></span> 599 migliaia;<span class=\"_ _254\"> </span>incremento del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>per variazione <span class=\"_ _0\"></span>di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisiz<span class=\"_ _0\"></span>ione di Cape<span class=\"_ _0\"></span>xo per <span class=\"_ _0\"></span>euro 3.07<span class=\"_ _0\"></span>8 migliai<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>ed il pagament<span class=\"_ _0\"></span>o delle rate d<span class=\"_ _0\"></span>ei mutui per euro<span class=\"_ _0\"></span> 1.008 migliaia<span class=\"_ _0\"></span>; incremento del debito<span class=\"_ _0\"></span> per variaz<span class=\"_ _0\"></span>ione di per<span class=\"_ _0\"></span>imetro per <span class=\"_ _0\"></span>acquisizione di <span class=\"_ _0\"></span>Blampin Gr<span class=\"_ _0\"></span>oupe per euro <span class=\"_ _0\"></span>4.154<span class=\"_ _254\"> </span>migliaia ed <span class=\"_ _0\"></span>il pagamento de<span class=\"_ _0\"></span>lle rate dei mutu<span class=\"_ _0\"></span>i per euro 1<span class=\"_ _0\"></span>.065 migliaia;<span class=\"_ _254\"> </span>pagamenti sui leasing f<span class=\"_ _0\"></span>inanziari da<span class=\"_ _0\"></span> parte di Herma<span class=\"_ _0\"></span>nos Fern\u00e1ndez L\u00f3<span class=\"_ _0\"></span>pez S.A. per e<span class=\"_ _0\"></span>uro 849 migliaia;<span class=\"_ _254\"> </span>il pagamento di leasin<span class=\"_ _0\"></span>g finanz<span class=\"_ _0\"></span>iari presso la soc<span class=\"_ _0\"></span>iet\u00e0 Eurofrutas<span class=\"_ _0\"></span> per euro 77 mi<span class=\"_ _0\"></span>gliaia;<span class=\"_ _254\"> </span>il <span class=\"_ _4\"></span>regolare rimborso <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rate di <span class=\"_ _4\"></span>leasin<span class=\"_ _0\"></span>g <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>essicana Productores <span class=\"_ _3\"></span>Aguaca<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>Ja<span class=\"_ _0\"></span>lisco <span class=\"_ _4\"></span>per euro<span class=\"_ _254\"> </span>14 migliaia;<span class=\"_ _254\"> </span>all\u2019interno della <span class=\"_ _3\"></span>voce altri <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti finanziari <span class=\"_ _3\"></span>la componente IFRS 16 <span class=\"_ _4\"></span>risulta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pari ad <span class=\"_ _3\"></span>euro 60.759 migliaia,<span class=\"_ _254\"> </span>a <span class=\"_ _4\"></span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un effetto <span class=\"_ _4\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _3\"></span>dell\u2019acquis<span class=\"_ _0\"></span>izione <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _4\"></span>Groupe<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di Capexo <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>7.452<span class=\"_ _254\"> </span>migliaia, <span class=\"_ _57\"> </span>increm<span class=\"_ _0\"></span>enti <span class=\"_ _56\"> </span>per <span class=\"_ _44\"> </span>complessivi <span class=\"_ _56\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _56\"> </span>28<span class=\"_ _0\"></span>.658 <span class=\"_ _57\"> </span>migliaia <span class=\"_ _57\"> </span>legati <span class=\"_ _57\"> </span>a <span class=\"_ _57\"> </span>nuovi <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>ontratti, <span class=\"_ _57\"> </span>rinnovi <span class=\"_ _57\"> </span>e<span class=\"_ _254\"> </span>adeguamenti <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>rimbor<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>stralc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>anticipata<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>interru<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessivi <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>.925<span class=\"_ _254\"> </span>migliaia;<span class=\"_ _254\"> </span>incremento <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce quote <span class=\"_ _4\"></span>prezzo <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>pagare <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _4\"></span>acquisi<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>passata <span class=\"_ _4\"></span>da <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>1.700 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>agl<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>attu<span class=\"_ _0\"></span>ali<span class=\"_ _254\"> </span>euro <span class=\"_ _4\"></span>23<span class=\"_ _0\"></span>.574 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>5.8<span class=\"_ _0\"></span>58 <span class=\"_ _3\"></span>migliaia p<span class=\"_ _3\"></span>arte <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>rrente)<span class=\"_ _0\"></span>, <span class=\"_ _3e\"></span>le<span class=\"_ _0\"></span>gato prin<span class=\"_ _3\"></span>cipalme<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>euro 23.936<span class=\"_ _254\"> </span>all\u2019iscrizione<span class=\"_ _0\"></span> dei c<span class=\"_ _0\"></span>orrispetti<span class=\"_ _0\"></span>vi potenzial<span class=\"_ _0\"></span>i le<span class=\"_ _0\"></span>gati alle du<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>acquisizioni<span class=\"_ _0\"></span> ed all\u2019i<span class=\"_ _0\"></span>scrizion<span class=\"_ _0\"></span>e della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>la <span class=\"_ _0\"></span>Put/<span class=\"_ _0\"></span>Call <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>13,3%, <span class=\"_ _0\"></span>parzia<span class=\"_ _0\"></span>lmente <span class=\"_ _0\"></span>compensato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>pagamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ezzo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019acquisiz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>Agricola <span class=\"_ _3f\"></span>Azzurra<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>vvenuta <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>genna<span class=\"_ _0\"></span>io <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>1.<span class=\"_ _0\"></span>500 <span class=\"_ _3c\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dal <span class=\"_ _3f\"></span>pa<span class=\"_ _0\"></span>gamento <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>3<span class=\"_ _0\"></span>.858<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>della <span class=\"_ _3f\"></span>prima <span class=\"_ _3c\"></span>tranc<span class=\"_ _0\"></span>he <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>Ea<span class=\"_ _0\"></span>rn-out <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>Ca<span class=\"_ _0\"></span>pexo. <span class=\"_ _3c\"></span>Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nel <span class=\"_ _3c\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019esercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _3c\"></span>son<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>stati <span class=\"_ _5a\"> </span>contabilizzati <span class=\"_ _5a\"> </span>euro <span class=\"_ _54\"> </span>805 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>interessi <span class=\"_ _5a\"> </span>legati <span class=\"_ _5a\"> </span>all\u2019attuali<span class=\"_ _0\"></span>zzazione <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _54\"></span>Earn-out, <span class=\"_ _54\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>320<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>interessi <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _3f\"></span>all\u2019att<span class=\"_ _0\"></span>ualizzazione <span class=\"_ _3f\"></span>della <span class=\"_ _3f\"></span>P<span class=\"_ _0\"></span>ut/Call <span class=\"_ _3c\"></span>ed <span class=\"_ _3f\"></span>\u00e8 <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>ta, <span class=\"_ _3c\"></span>inoltre<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>riva<span class=\"_ _0\"></span>lutata <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>passivit\u00e0<span class=\"_ _254\"> </span>legata  alla<span class=\"_ _0\"></span>  contab<span class=\"_ _0\"></span>ilizzazione  d<span class=\"_ _0\"></span>ella  Put/<span class=\"_ _0\"></span>Call  per  eur<span class=\"_ _0\"></span>o  2.371 <span class=\"_ _3d\"> </span>migliaia <span class=\"_ _3d\"> </span>(con  con<span class=\"_ _0\"></span>tropartita  ris<span class=\"_ _0\"></span>erva  d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>patrimonio netto<span class=\"_ _0\"></span>);<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">con <span class=\"_ _3\"></span>riferimento ai <span class=\"_ _3\"></span>mark to <span class=\"_ _3\"></span>market sui <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivati di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura si <span class=\"_ _3\"></span>segnala la <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontabilizz<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>del mark-to-<span class=\"_ _254\"> </span></span></span>market <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>copertur<span class=\"_ _0\"></span>a <span class=\"_ _54\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>tassi <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _5a\"> </span>per <span class=\"_ _5a\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>17<span class=\"_ _0\"></span>5 <span class=\"_ _54\"></span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _54\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"> </span>pe<span class=\"_ _0\"></span>ggioramento<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>3<span class=\"_ _0\"></span>29<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>per l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>tass<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambio <span class=\"_ _3c\"></span>(da <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>gativi <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>619 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>948 <span class=\"_ _0\"></span>migliai<span class=\"_ _0\"></span>a) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span>contabilizz<span class=\"_ _0\"></span>azione dei mark-<span class=\"_ _0\"></span>to-market negati<span class=\"_ _0\"></span>vi sul bunke<span class=\"_ _0\"></span>r per euro 109 mi<span class=\"_ _0\"></span>gliaia.<span class=\"_ _254\"> </span>Si segnala come<span class=\"_ _0\"></span> sui seguenti fina<span class=\"_ _0\"></span>nziamenti esi<span class=\"_ _0\"></span>stano cla<span class=\"_ _0\"></span>usole di \u201cChange of c<span class=\"_ _0\"></span>ontrol\u201d:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Prestito obbligazionari<span class=\"_ _0\"></span>o Orsero d<span class=\"_ _0\"></span>i originari euro 3<span class=\"_ _0\"></span>0 milioni, sc<span class=\"_ _0\"></span>adente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento in Poo<span class=\"_ _0\"></span>l Orsero di<span class=\"_ _0\"></span> originari euro <span class=\"_ _0\"></span>90 milioni<span class=\"_ _0\"></span>, scadente nel 20<span class=\"_ _0\"></span>28;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Orsero<span class=\"_ _0\"></span> Bper di originar<span class=\"_ _0\"></span>i euro 4 milio<span class=\"_ _0\"></span>ni, sc<span class=\"_ _0\"></span>adente nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento ipotec<span class=\"_ _0\"></span>ario in Poo<span class=\"_ _0\"></span>l Fruttital, di ori<span class=\"_ _0\"></span>ginari euro<span class=\"_ _0\"></span> 15 milioni, sca<span class=\"_ _0\"></span>dente nel 2029;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento Banqu<span class=\"_ _0\"></span>e Populaire in A<span class=\"_ _0\"></span>Z France di <span class=\"_ _0\"></span>originari euro 1<span class=\"_ _0\"></span>,4 milioni sc<span class=\"_ _0\"></span>adenti nel 2027;<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Lyon<span class=\"_ _0\"></span>nais in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>France <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>ri euro<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>,8 mil<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>scadente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>oltre<span class=\"_ _0\"></span> al<span class=\"_ _254\"> </span></span></span>mutuo ipotecario<span class=\"_ _0\"></span> di originari euro 1<span class=\"_ _0\"></span>,65 milioni<span class=\"_ _0\"></span> scadente nel 20<span class=\"_ _0\"></span>29;<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Finanziamento <span class=\"_ _5a\"> </span>La <span class=\"_ _5a\"> </span>Caixa<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>H<span class=\"_ _0\"></span>ermanos <span class=\"_ _5a\"> </span>Fern\u00e1ndez <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>\u00f3pez <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>o<span class=\"_ _0\"></span>riginari <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>0,5 <span class=\"_ _5a\"> </span>mili<span class=\"_ _0\"></span>oni <span class=\"_ _54\"> </span>sca<span class=\"_ _0\"></span>dente <span class=\"_ _5a\"> </span>nel<span class=\"_ _254\"> </span></span></span>2024.<span class=\"_ _254\"> </span>Lo <span class=\"_ _5b\"> </span>sc<span class=\"_ _0\"></span>adenziamento <span class=\"_ _50\"> </span>del <span class=\"_ _5b\"> </span>de<span class=\"_ _0\"></span>bito <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>medio <span class=\"_ _5b\"> </span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _50\"> </span>nei <span class=\"_ _5b\"> </span>confron<span class=\"_ _0\"></span>ti <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>banche <span class=\"_ _50\"> </span>e <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _5b\"> </span>altri <span class=\"_ _50\"> </span>finanz<span class=\"_ _0\"></span>iatori <span class=\"_ _5b\"> </span>al <span class=\"_ _50\"> </span>31<span class=\"_ _254\"> </span>dicembre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettagliato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>segue<span class=\"_ _0\"></span>nte, <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>partito <span class=\"_ _0\"></span>tra <span class=\"_ _3c\"></span>quote <span class=\"_ _0\"></span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>non<span class=\"_ _254\"> </span>correnti, con queste<span class=\"_ _0\"></span> ultime ult<span class=\"_ _0\"></span>eriormente ri<span class=\"_ _0\"></span>partite fra <span class=\"_ _0\"></span>quote cadenti entro<span class=\"_ _0\"></span>/oltre i cinque a<span class=\"_ _0\"></span>nni.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.23 <span class=\"_ _98\"> </span>&gt; 31.12.23<span class=\"_ _254\"> </span>31.12.23-<span class=\"_ _254\"> </span>31.12.27<span class=\"_ _254\"> </span>&gt; 31.12.27<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>30.000  <span class=\"_ _45\"> </span>5.000  <span class=\"_ _170\"> </span>25.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>5.000 Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>56.643  <span class=\"_ _4e\"> </span>11.805  <span class=\"_ _43\"> </span>44.838 <span class=\"_ _0\"></span> <span class=\"_ _66\"> </span>39.<span class=\"_ _3\"></span>430  <span class=\"_ _10c\"> </span>5<span class=\"_ _0\"></span>.408 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>2.364  <span class=\"_ _a8\"> </span>940  <span class=\"_ _f8\"> </span>1.423  <span class=\"_ _1b\"> </span>1.423  <span class=\"_ _12f\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>41.574  <span class=\"_ _a3\"> </span>11.740  <span class=\"_ _10c\"> </span>29.834  <span class=\"_ _66\"> </span>12.793  <span class=\"_ _77\"> </span>17.040 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>619  <span class=\"_ _147\"> </span>619  <span class=\"_ _fd\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>3.933  <span class=\"_ _161\"> </span>3.9<span class=\"_ _3\"></span>33  <span class=\"_ _104\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _19c\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>1.051  <span class=\"_ _40\"> </span>1.051  <span class=\"_ _147\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _af\"> </span>1.700  <span class=\"_ _4a\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2022<span class=\"_ _254\"> </span>137.884<span class=\"_ _254\"> </span>36.789  <span class=\"_ _16c\"> </span>101.096  <span class=\"_ _e3\"> </span>73.646  <span class=\"_ _af\"> </span>27.449 Valori in migliaia \u20ac <span class=\"_ _1a1\"> </span>Tota<span class=\"_ _3\"></span>le <span class=\"_ _4b\"> </span>31.12.24 <span class=\"_ _98\"> </span>&gt; 31.12.24<span class=\"_ _254\"> </span>31.12.24-<span class=\"_ _254\"> </span>31.12.28<span class=\"_ _254\"> </span>&gt; 31.12.28<span class=\"_ _254\"> </span>Debiti obbligazionari (Non<span class=\"_ _254\"> </span>corrente/corrente)<span class=\"_ _254\"> </span>25.000  <span class=\"_ _164\"> </span>5.000  <span class=\"_ _103\"> </span>20.000 cos\u00ec<span class=\"_ _254\"> </span>ripartite<span class=\"_ _254\"> </span>20.000  <span class=\"_ _10e\"> </span>- Debiti verso banche a medio-lungo<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>103.617  <span class=\"_ _4b\"> </span>23.948  <span class=\"_ _af\"> </span>79.669  <span class=\"_ _b\"> </span>78.348  <span class=\"_ _10d\"> </span>1.322 Debiti vs altri finanziatori M-L<span class=\"_ _254\"> </span>termine (Non corrente/corrente)<span class=\"_ _254\"> </span>1.425  <span class=\"_ _139\"> </span>799  <span class=\"_ _a7\"> </span>626  <span class=\"_ _65\"> </span>626  <span class=\"_ _1c\"> </span>- Debiti vs altri finanz.ri M-L termine<span class=\"_ _254\"> </span>(Non corrente/corrente) IFRS 16<span class=\"_ _254\"> </span>60.759  <span class=\"_ _4e\"> </span>12.855  <span class=\"_ _10e\"> </span>47.904  <span class=\"_ _1a4\"> </span>2<span class=\"_ _0\"></span>6.119  <span class=\"_ _104\"> </span>21.785 Passivit\u00e0 per strumenti derivati di<span class=\"_ _254\"> </span>copertura (Non corrente/corrente)<span class=\"_ _254\"> </span>1.232  <span class=\"_ _a5\"> </span>1.057  <span class=\"_ _10a\"> </span>175  <span class=\"_ _168\"> </span>175  <span class=\"_ _9c\"> </span>- Debiti verso banche a breve termine <span class=\"_ _53\"> </span>2.548  <span class=\"_ _a8\"> </span>2.548  <span class=\"_ _77\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _1c5\"> </span>- Debiti verso altri finanziatori a breve<span class=\"_ _254\"> </span>termine<span class=\"_ _254\"> </span>511  <span class=\"_ _46\"> </span>511  <span class=\"_ _b2\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _a2\"> </span>- Debiti per saldo prezzo su<span class=\"_ _254\"> </span>acquisizioni (Non corrente/corrente)<span class=\"_ _254\"> </span>23.574  <span class=\"_ _153\"> </span>5.85<span class=\"_ _0\"></span>8  <span class=\"_ _189\"> </span>17.7<span class=\"_ _0\"></span>16  <span class=\"_ _185\"> </span>17.716  <span class=\"_ _10a\"> </span>- Passivit\u00e0 finanziarie Non<span class=\"_ _254\"> </span>correnti/correnti al<span class=\"_ _0\"></span> 31.12.<span class=\"_ _3\"></span>2023<span class=\"_ _254\"> </span>218.666<span class=\"_ _254\"> </span>52.576  <span class=\"_ _132\"> </span>166.090  <span class=\"_ _2a\"> </span>142.<span class=\"_ _0\"></span>983  <span class=\"_ _1a6\"> </span>23.107 Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>3<span class=\"_ _0\"></span>1.12.2022<span class=\"_ _254\"> </span>A <span class=\"_ _47\"> </span>Dispo<span class=\"_ _3\"></span>nibilit\u00e0 liquide <span class=\"_ _1c6\"> </span>90.062  <span class=\"_ _94\"> </span>68.830 B <span class=\"_ _47\"> </span>Mezzi equivalenti a disponibilit\u00e0 liquide <span class=\"_ _bb\"> </span>12  <span class=\"_ _95\"> </span>10 C <span class=\"_ _47\"> </span>Altre attivit\u00e0 finanziarie correnti <span class=\"_ _d0\"> </span>750  <span class=\"_ _17\"> </span>1.666 D <span class=\"_ _39\"> </span>Liquidit\u00e0<span class=\"_ _0\"></span> (A + B + C) <span class=\"_ _184\"> </span>90<span class=\"_ _0\"></span>.825  <span class=\"_ _bb\"> </span>7<span class=\"_ _0\"></span>0.506 E <span class=\"_ _47\"> </span>Debito finanziario corrente *  <span class=\"_ _d6\"> </span>(9.974) <span class=\"_ _13\"> </span>(7.303)<span class=\"_ _254\"> </span>F <span class=\"_ _92\"> </span>Parte<span class=\"_ _0\"></span> corrente del<span class=\"_ _3\"></span> debito finan<span class=\"_ _0\"></span>ziario non corrente ** <span class=\"_ _189\"> </span>(42.602)<span class=\"_ _0\"></span> <span class=\"_ _bb\"> </span>(29.486)<span class=\"_ _254\"> </span>G <span class=\"_ _1bc\"> </span>Indebitamento finan<span class=\"_ _0\"></span>ziario corrente (E+F) <span class=\"_ _c4\"> </span>(52.576) <span class=\"_ _9d\"> </span>(36<span class=\"_ _0\"></span>.789)<span class=\"_ _254\"> </span>H <span class=\"_ _172\"> </span>Ind<span class=\"_ _0\"></span>ebitamento finanziario corrente<span class=\"_ _0\"></span> netto (G-D)  <span class=\"_ _53\"> </span>38.2<span class=\"_ _0\"></span>48  <span class=\"_ _1b\"> </span>33.717 I <span class=\"_ _5e\"> </span>Debito finanziario non c<span class=\"_ _0\"></span>orrente *** <span class=\"_ _97\"> </span>(146.090) <span class=\"_ _9e\"> </span>(76.096)<span class=\"_ _254\"> </span>J <span class=\"_ _53\"> </span>Strument<span class=\"_ _3\"></span>i di debito <span class=\"_ _3b\"> </span>(20.000) <span class=\"_ _1d\"> </span>(25.000)<span class=\"_ _254\"> </span>K <span class=\"_ _1c7\"> </span>Debiti commerciali e altri debiti non correnti <span class=\"_ _ea\"> </span>-  <span class=\"_ _89\"> </span>- L <span class=\"_ _152\"> </span>In<span class=\"_ _0\"></span>debitamento finanziario non <span class=\"_ _0\"></span>corrente (I+J+K) <span class=\"_ _98\"> </span>(166.090) <span class=\"_ _a1\"> </span>(<span class=\"_ _0\"></span>101.096)<span class=\"_ _254\"> </span>M<span class=\"_ _254\"> </span>Totale indebitamento finanziari<span class=\"_ _0\"></span>o (H + L) <span class=\"_ _154\"> </span>(127.842) <span class=\"_ _29\"> </span>(67.379)<span class=\"_ _254\"> </span>* Sono inclusi gli stru<span class=\"_ _3\"></span>menti di debito, ma \u00e8<span class=\"_ _3\"></span> esclusa la parte c<span class=\"_ _3\"></span>orrente del debito <span class=\"_ _3\"></span>finanziario non corrente<span class=\"_ _254\"> </span>**Sono inclusi debiti per contratti d<span class=\"_ _0\"></span>i noleggio e <span class=\"_ _0\"></span>affitti IFRS 16 <span class=\"_ _0\"></span>per euro12.855<span class=\"_ _254\"> </span>migliaia al <span class=\"_ _0\"></span>31 dicembre 2023 ed euro<span class=\"_ _0\"></span> 11.740 <span class=\"_ _0\"></span>migliaia al<span class=\"_ _254\"> </span>31 dicembre 2022<span class=\"_ _254\"> </span>*** <span class=\"_ _3c\"></span>Sono <span class=\"_ _3c\"></span>esclusi <span class=\"_ _3f\"></span>gli <span class=\"_ _3c\"></span>strumenti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ebito. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nclusi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>noleggio <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>affitti <span class=\"_ _3c\"></span>IFRS <span class=\"_ _3c\"></span>16 <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro47.904<span class=\"_ _254\"> </span>migliaia <span class=\"_ _3c\"></span>al <span class=\"_ _3c\"></span>31<span class=\"_ _254\"> </span>dicembre 2023 e<span class=\"_ _3\"></span>d euro 29.834 migl<span class=\"_ _3\"></span>iaia al 31 dicembre 2022<span class=\"_ _254\"> </span>La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui s<span class=\"_ _0\"></span>otto <span class=\"_ _0\"></span>illustra <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio in <span class=\"_ _0\"></span>funzion<span class=\"_ _0\"></span>e dei<span class=\"_ _0\"></span> flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>generat<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>dall\u2019attivit\u00e0<span class=\"_ _0\"></span>  operativa,  di  i<span class=\"_ _0\"></span>nvestimento  e<span class=\"_ _0\"></span>  di  finanziamento<span class=\"_ _0\"></span>  come  dettaglia<span class=\"_ _0\"></span>ti  nel  prosp<span class=\"_ _0\"></span>etto  del  rend<span class=\"_ _0\"></span>iconto<span class=\"_ _254\"> </span>finanziario.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _9\"> </span>31.12.2022<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 operativa <span class=\"_ _1d\"> </span>75.169  <span class=\"_ _30\"> </span>54.870 Flussi di cassa generati dall'attivit\u00e0 di investimento <span class=\"_ _1a5\"> </span>(63.102) <span class=\"_ _167\"> </span>(31.073)<span class=\"_ _254\"> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento <span class=\"_ _ed\"> </span>9.166  <span class=\"_ _7b\"> </span>(10.012)<span class=\"_ _254\"> </span>Flusso totale del periodo <span class=\"_ _17c\"> </span>21.233 <span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>13.786 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide all'inizio del periodo <span class=\"_ _35\"> </span>68.830  <span class=\"_ _36\"> </span>55.043 Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide alla fine del periodo <span class=\"_ _37\"> </span>90.062  <span class=\"_ _36\"> </span>68.830 In <span class=\"_ _3c\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>variazi<span class=\"_ _0\"></span>one <span class=\"_ _3c\"></span>delle <span class=\"_ _3f\"></span>passivit\u00e0 <span class=\"_ _3f\"></span>derivanti <span class=\"_ _3f\"></span>dall\u2019a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>finanz<span class=\"_ _0\"></span>iamento, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>forniscon<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>inf<span class=\"_ _0\"></span>ormazioni<span class=\"_ _254\"> </span>che consentono a<span class=\"_ _0\"></span>gli utilizzator<span class=\"_ _0\"></span>i dei bilanci di valut<span class=\"_ _0\"></span>are le variaz<span class=\"_ _0\"></span>ioni intervenute<span class=\"_ _0\"></span> in confo<span class=\"_ _0\"></span>rmit\u00e0 allo IAS 7. Flussi finanziari<span class=\"_ _254\"> </span>derivanti da attivit\u00e0<span class=\"_ _3\"></span> di<span class=\"_ _254\"> </span>finanziamento - <span class=\"_ _3\"></span>valori<span class=\"_ _254\"> </span>in migliaia di \u20ac<span class=\"_ _254\"> </span>31.12.2022<span class=\"_ _254\"> </span>Nuove<span class=\"_ _254\"> </span>erogaz.ni<span class=\"_ _254\"> </span>Rimborsi/<span class=\"_ _254\"> </span>decrem.ti<span class=\"_ _254\"> </span>Cash<span class=\"_ _254\"> </span>Flow<span class=\"_ _254\"> </span>Derivati<span class=\"_ _254\"> </span>Var.ne<span class=\"_ _254\"> </span>perimetro<span class=\"_ _254\"> </span>Differenze<span class=\"_ _254\"> </span>cambio /<span class=\"_ _254\"> </span>Altro<span class=\"_ _254\"> </span>31.12.2023<span class=\"_ _254\"> </span>Debiti obbligazionari<span class=\"_ _3\"></span> <span class=\"_ _f7\"> </span>3<span class=\"_ _0\"></span>0.000  <span class=\"_ _10c\"> </span>-  <span class=\"_ _c4\"> </span>(5.000) <span class=\"_ _132\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _101\"> </span>-  <span class=\"_ _27\"> </span>-  <span class=\"_ _c3\"> </span>25.000 Debiti banche MT<span class=\"_ _3\"></span> <span class=\"_ _74\"> </span>56.643  <span class=\"_ _189\"> </span>59.238  <span class=\"_ _6d\"> </span>(19.496) <span class=\"_ _14b\"> </span>-  <span class=\"_ _10a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _a4\"> </span>7.233  <span class=\"_ _170\"> </span>  <span class=\"_ _ad\"> </span>103.617 Debiti non corre<span class=\"_ _3\"></span>nti verso<span class=\"_ _254\"> </span>altri finanziatori<span class=\"_ _254\"> </span>2.364  <span class=\"_ _46\"> </span>-  <span class=\"_ _c4\"> </span>(939) <span class=\"_ _104\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.4<span class=\"_ _0\"></span>25 Effetto IFRS 16 <span class=\"_ _1a7\"> </span>4<span class=\"_ _0\"></span>1.574  <span class=\"_ _1c8\"> </span>28.658  <span class=\"_ _16c\"> </span>(16.925) <span class=\"_ _4f\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>7.452  <span class=\"_ _170\"> </span>-  <span class=\"_ _c3\"> </span>60.759 Factor <span class=\"_ _d\"> </span>1.0<span class=\"_ _0\"></span>51 <span class=\"_ _3\"></span> <span class=\"_ _41\"> </span>511  <span class=\"_ _12f\"> </span>(1.051) <span class=\"_ _11b\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>511 Debiti finanziari altri<span class=\"_ _3\"></span> <span class=\"_ _10a\"> </span>-  <span class=\"_ _19e\"> </span>-  <span class=\"_ _c4\"> </span>(7.306) <span class=\"_ _13a\"> </span>-  <span class=\"_ _14c\"> </span>-  <span class=\"_ _a4\"> </span>7.306  <span class=\"_ _51\"> </span>-  <span class=\"_ _c3\"> </span>- Derivati passivi <span class=\"_ _19e\"> </span>619  <span class=\"_ _75\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _70\"> </span>-  <span class=\"_ _f7\"> </span>61<span class=\"_ _0\"></span>3  <span class=\"_ _10c\"> </span>-  <span class=\"_ _6f\"> </span>-  <span class=\"_ _c3\"> </span>1.232 Debiti verso banch<span class=\"_ _3\"></span>e a breve<span class=\"_ _254\"> </span>3.933  <span class=\"_ _14f\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>(1.386) <span class=\"_ _f3\"> </span>-  <span class=\"_ _101\"> </span>2<span class=\"_ _3\"></span>  <span class=\"_ _72\"> </span>-  <span class=\"_ _c3\"> </span>2.548 Debiti per saldo pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _254\"> </span>acquisizioni (Non cor<span class=\"_ _3\"></span>renti-<span class=\"_ _254\"> </span>correnti)<span class=\"_ _254\"> </span>1.700  <span class=\"_ _12f\"> </span>-  <span class=\"_ _9c\"> </span>(4.834<span class=\"_ _0\"></span>) <span class=\"_ _a6\"> </span>-  <span class=\"_ _10a\"> </span>-  <span class=\"_ _a4\"> </span>400  <span class=\"_ _f5\"> </span>26.307  <span class=\"_ _40\"> </span>23.574 Attivit\u00e0 finanziarie corr<span class=\"_ _3\"></span>enti <span class=\"_ _78\"> </span>(1.676) <span class=\"_ _1c8\"> </span>-  <span class=\"_ _c4\"> </span>-  <span class=\"_ _e4\"> </span>206  <span class=\"_ _13f\"> </span>708  <span class=\"_ _10e\"> </span>-  <span class=\"_ _e1\"> </span>-  <span class=\"_ _c3\"> </span>(762)<span class=\"_ _254\"> </span>Totale <span class=\"_ _6a\"> </span>136.209  <span class=\"_ _16c\"> </span>88.407  <span class=\"_ _142\"> </span>(55.552) <span class=\"_ _5e\"> </span>(1.180)<span class=\"_ _254\"> </span>1.321  <span class=\"_ _153\"> </span>22.392  <span class=\"_ _a3\"> </span>26.307  <span class=\"_ _132\"> </span>21<span class=\"_ _0\"></span>7.90<span class=\"_ _3\"></span>4 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-790": {
   "value": "Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>che, <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>mutui <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>fina<span class=\"_ _0\"></span>nziamenti <span class=\"_ _3c\"></span>conc<span class=\"_ _0\"></span>essi, <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isultano <span class=\"_ _3c\"></span>iscritte<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>31 <span class=\"_ _3c\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23,<span class=\"_ _254\"> </span>ipoteche sui ben<span class=\"_ _0\"></span>i aziendali <span class=\"_ _0\"></span>come di seguito ri<span class=\"_ _0\"></span>portato:<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Fruttital S.r.l.: ipoteca sui tre magazzini ex NBI di Verona<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>Roma e Molfetta acqui<span class=\"_ _0\"></span>stati a gennaio 2020<span class=\"_ _254\"> </span></span></span>per un importo<span class=\"_ _0\"></span> pari al valor<span class=\"_ _0\"></span>e residuo del finanz<span class=\"_ _0\"></span>iamento; <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">AZ <span class=\"_ _54\"></span>France <span class=\"_ _54\"></span>S.A.S.: <span class=\"_ _54\"></span>ipotec<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>sull\u2019im<span class=\"_ _0\"></span>mobile <span class=\"_ _54\"></span>in <span class=\"_ _54\"></span>favore <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Credit <span class=\"_ _54\"></span>Lyonnais <span class=\"_ _5a\"> </span>per <span class=\"_ _3f\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>importo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>valore<span class=\"_ _254\"> </span></span></span>residuo del fina<span class=\"_ _0\"></span>nziamento.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-656": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs853\">NOTA 15. Altre passivit\u00e0 no<span class=\"_ _3\"></span>n correnti </div><div class=\"t m0 he ff5 fs7 fc2 sc0 ls0 ws0 gs854\">Valori in migliaia \u20ac <span class=\"_ _1c9\"> </span>31.12.2023 <span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>1.12.2022 <span class=\"_ _10c\"> </span>Variazi<span class=\"_ _0\"></span>one </div><div class=\"t m0 he ff5 fs7 fc0 sc0 ls0 ws0 gs855\">Altre passivit\u00e0 non<span class=\"_ _0\"></span> correnti <span class=\"_ _15a\"> </span>548  <span class=\"_ _1aa\"> </span>735  <span class=\"_ _9\"> </span>(187) </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs38f\">La <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>\u201cAltr<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>passiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _4\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>548 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _4\"></span>con un <span class=\"_ _4\"></span>decr<span class=\"_ _0\"></span>emento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs390\">di <span class=\"_ _54\"></span>euro <span class=\"_ _54\"> </span>1<span class=\"_ _0\"></span>87 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _5a\"> </span>al <span class=\"_ _54\"></span>31 <span class=\"_ _54\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span>gato <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>cremento <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>risconti <span class=\"_ _54\"></span>pass<span class=\"_ _0\"></span>ivi <span class=\"_ _54\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>proventi <span class=\"_ _5a\"> </span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs856\">contributi d<span class=\"_ _0\"></span>estinati ad esse<span class=\"_ _0\"></span>re rilasciati a c<span class=\"_ _0\"></span>onto economic<span class=\"_ _0\"></span>o nei futuri eserc<span class=\"_ _0\"></span>izi.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-769": {
   "value": "NOTA 15. Altre passivit\u00e0 no<span class=\"_ _3\"></span>n correnti Valori in migliaia \u20ac <span class=\"_ _1c9\"> </span>31.12.2023 <span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>1.12.2022 <span class=\"_ _10c\"> </span>Variazi<span class=\"_ _0\"></span>one Altre passivit\u00e0 non<span class=\"_ _0\"></span> correnti <span class=\"_ _15a\"> </span>548  <span class=\"_ _1aa\"> </span>735  <span class=\"_ _9\"> </span>(187) La <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>\u201cAltr<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>passiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _4\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>548 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _4\"></span>con un <span class=\"_ _4\"></span>decr<span class=\"_ _0\"></span>emento di <span class=\"_ _54\"></span>euro <span class=\"_ _54\"> </span>1<span class=\"_ _0\"></span>87 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _5a\"> </span>al <span class=\"_ _54\"></span>31 <span class=\"_ _54\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span>gato <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>cremento <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>risconti <span class=\"_ _54\"></span>pass<span class=\"_ _0\"></span>ivi <span class=\"_ _54\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>proventi <span class=\"_ _5a\"> </span>e contributi d<span class=\"_ _0\"></span>estinati ad esse<span class=\"_ _0\"></span>re rilasciati a c<span class=\"_ _0\"></span>onto economic<span class=\"_ _0\"></span>o nei futuri eserc<span class=\"_ _0\"></span>izi.<span class=\"_ _254\"> </span>Le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> imposte<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ifferite <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stanz<span class=\"_ _0\"></span>iate s<span class=\"_ _0\"></span>ulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>differ<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tempor<span class=\"_ _0\"></span>anee, <span class=\"_ _0\"></span>soggette <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tassa<span class=\"_ _0\"></span>zione<span class=\"_ _254\"> </span>differita, <span class=\"_ _5b\"> </span>derivanti <span class=\"_ _5b\"> </span>dalle <span class=\"_ _5b\"> </span>rett<span class=\"_ _0\"></span>ifiche <span class=\"_ _5a\"> </span>apporta<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>ai <span class=\"_ _5b\"> </span>singol<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>bilanci<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>delle <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>consolidate <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>applicazione <span class=\"_ _5b\"> </span>dei<span class=\"_ _254\"> </span>principi <span class=\"_ _3f\"></span>conta<span class=\"_ _0\"></span>bili <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span>mogenei <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _3c\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3f\"></span>tem<span class=\"_ _0\"></span>poranee <span class=\"_ _3f\"></span>fra <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>valore <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>delle<span class=\"_ _254\"> </span>passivit\u00e0 <span class=\"_ _3c\"></span>isc<span class=\"_ _0\"></span>ritte <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>consol<span class=\"_ _0\"></span>idato <span class=\"_ _3c\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>valore <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>sse <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>fin<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>scali. <span class=\"_ _3c\"></span>Al <span class=\"_ _3f\"></span>31 <span class=\"_ _3c\"></span>dicembre <span class=\"_ _3f\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>posta<span class=\"_ _254\"> </span>presenta un decremento di euro 377 migliaia, p<span class=\"_ _3\"></span>er la pi\u00f9 parte legata al rilascio delle im<span class=\"_ _3\"></span>poste differite sui valori<span class=\"_ _254\"> </span>mark-to-marke<span class=\"_ _0\"></span>t dei deriva<span class=\"_ _0\"></span>ti di copertura<span class=\"_ _0\"></span> relativa<span class=\"_ _0\"></span>mente ai tass<span class=\"_ _0\"></span>i di interesse <span class=\"_ _0\"></span>e sulla <span class=\"_ _0\"></span>valutazione at<span class=\"_ _0\"></span>tuariale della<span class=\"_ _254\"> </span>passivit\u00e0 per i be<span class=\"_ _0\"></span>nefici ai d<span class=\"_ _0\"></span>ipendenti. Pe<span class=\"_ _0\"></span>r ulteriori dettagli<span class=\"_ _0\"></span> si rimanda<span class=\"_ _0\"></span> alla Nota 29<span class=\"_ _0\"></span> \u201cImposte sul reddito<span class=\"_ _0\"></span>\u201d.<span class=\"_ _254\"> </span>NOTA 17. Fondi Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _6d\"> </span>31.12.2022 <span class=\"_ _6d\"> </span>Variazione<span class=\"_ _254\"> </span>Fondo per restituzione parco contenitori <span class=\"_ _129\"> </span>3.892 <span class=\"_ _0\"></span> <span class=\"_ _19e\"> </span>3<span class=\"_ _0\"></span>.545  <span class=\"_ _c7\"> </span>347 Fondi per rischi ed oneri <span class=\"_ _17c\"> </span>1.056  <span class=\"_ _a2\"> </span>2.2<span class=\"_ _0\"></span>13  <span class=\"_ _19c\"> </span>(1.157)<span class=\"_ _254\"> </span>Fondi <span class=\"_ _134\"> </span>4.948  <span class=\"_ _13d\"> </span>5.<span class=\"_ _0\"></span>759  <span class=\"_ _ec\"> </span>(810)<span class=\"_ _254\"> </span>La voce \u201cFondi\u201d comprende<span class=\"_ _0\"></span> stanziamenti effettuati<span class=\"_ _0\"></span> in funzione di contenziosi in essere al 31 dicembre 2023 in<span class=\"_ _254\"> </span>varie societ\u00e0<span class=\"_ _0\"></span> del Grup<span class=\"_ _0\"></span>po, frut<span class=\"_ _0\"></span>to di stime accura<span class=\"_ _0\"></span>te da par<span class=\"_ _0\"></span>te degli Ammin<span class=\"_ _0\"></span>istratori<span class=\"_ _0\"></span> nonch\u00e9 il fon<span class=\"_ _0\"></span>do costituito<span class=\"_ _0\"></span> per<span class=\"_ _254\"> </span>le p<span class=\"_ _3\"></span>reviste spese <span class=\"_ _3\"></span>di manutenzione da <span class=\"_ _3\"></span>sosteners<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>al momento <span class=\"_ _3\"></span>della restituzione dei contenitori <span class=\"_ _3\"></span>usati nell\u2019attivit\u00e0<span class=\"_ _254\"> </span>di trasporto nava<span class=\"_ _0\"></span>le al termi<span class=\"_ _0\"></span>ne del contratto<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Nel <span class=\"_ _5b\"> </span>cors<span class=\"_ _0\"></span>o <span class=\"_ _5b\"> </span>del <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>il  Fondo <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>rest<span class=\"_ _0\"></span>ituzione <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onten<span class=\"_ _0\"></span>itori <span class=\"_ _5b\"> </span>si <span class=\"_ _50\"> </span>incrementa  per <span class=\"_ _5b\"> </span>euro <span class=\"_ _50\"> </span>347 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>per <span class=\"_ _50\"> </span>effetto<span class=\"_ _254\"> </span>dell\u2019acc<span class=\"_ _0\"></span>antonamento di compete<span class=\"_ _0\"></span>nza di euro 558 <span class=\"_ _0\"></span>migliaia ed uti<span class=\"_ _0\"></span>lizzi per euro <span class=\"_ _0\"></span>211 migliaia. Gli accantonamenti iscritti nei fondi, che rappresentan<span class=\"_ _0\"></span>o la stima <span class=\"_ _3\"></span>degli esborsi futuri elaborati anche sulla base<span class=\"_ _254\"> </span>dell\u2019esperienza <span class=\"_ _3c\"></span>storica, <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stati <span class=\"_ _3c\"></span>assoggettati <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lutazione <span class=\"_ _3c\"></span>attuariale <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>effetto <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>stato <span class=\"_ _3c\"></span>ritenuto<span class=\"_ _254\"> </span>trascurabile<span class=\"_ _0\"></span> nel bilancio cons<span class=\"_ _0\"></span>olidato.<span class=\"_ _254\"> </span>Per quanto invec<span class=\"_ _0\"></span>e concerne i fondi rischi ed one<span class=\"_ _0\"></span>ri la movimenta<span class=\"_ _0\"></span>zione \u00e8 frutto di accan<span class=\"_ _0\"></span>tonamenti per euro 496<span class=\"_ _254\"> </span>migliaia, <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>ffetto <span class=\"_ _5a\"> </span>perim<span class=\"_ _0\"></span>etro <span class=\"_ _5a\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>63 <span class=\"_ _5a\"> </span>migli<span class=\"_ _0\"></span>aia, <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>fronte <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>utilizzi<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>euro <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>.979 <span class=\"_ _5a\"> </span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>quest\u2019u<span class=\"_ _0\"></span>ltimo<span class=\"_ _254\"> </span>essenzialmente <span class=\"_ _56\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>al <span class=\"_ _56\"> </span>rilascio <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>euro <span class=\"_ _55\"> </span>1<span class=\"_ _0\"></span>.600 <span class=\"_ _56\"> </span>migliaia, <span class=\"_ _56\"> </span>collegato <span class=\"_ _56\"> </span>al <span class=\"_ _56\"> </span>conten<span class=\"_ _0\"></span>zioso <span class=\"_ _56\"> </span>doganale, <span class=\"_ _56\"> </span>come <span class=\"_ _56\"> </span>gi\u00e0<span class=\"_ _254\"> </span>ampiamente <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>escritto. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>i r<span class=\"_ _0\"></span>icorda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>37 <span class=\"_ _0\"></span>prevede<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>mministra<span class=\"_ _0\"></span>tori <span class=\"_ _0\"></span>debba<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>effettuare<span class=\"_ _254\"> </span>accanto<span class=\"_ _0\"></span>namenti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _3c\"></span>nel <span class=\"_ _0\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caso <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _0\"></span>sia <span class=\"_ _3c\"></span>ritenuto <span class=\"_ _3c\"></span>probabile <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quantific<span class=\"_ _0\"></span>abile, <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nalit\u00e0<span class=\"_ _254\"> </span>quindi di<span class=\"_ _0\"></span> esp<span class=\"_ _0\"></span>rimere la<span class=\"_ _0\"></span> situaz<span class=\"_ _0\"></span>ione pi\u00f9 <span class=\"_ _0\"></span>veritiera<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>corrett<span class=\"_ _0\"></span>a, mentre<span class=\"_ _0\"></span> per gl<span class=\"_ _0\"></span>i altri<span class=\"_ _0\"></span> risc<span class=\"_ _0\"></span>hi privi <span class=\"_ _0\"></span>di ta<span class=\"_ _0\"></span>le cara<span class=\"_ _0\"></span>tteristica <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>principi conta<span class=\"_ _0\"></span>bili internazi<span class=\"_ _0\"></span>onali escludon<span class=\"_ _0\"></span>o l\u2019appostaz<span class=\"_ _0\"></span>ione di fondi con un<span class=\"_ _0\"></span>a pura <span class=\"_ _0\"></span>motivazione \u201c<span class=\"_ _0\"></span>prudenziale\u201d.<span class=\"_ _254\"> </span>(a)<span class=\"ffa\">  </span>Contenzioso do<span class=\"_ _0\"></span>ganale<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Relativam<span class=\"_ _0\"></span>ente al <span class=\"_ _3\"></span>contenz<span class=\"_ _0\"></span>ioso con l\u2019Agenzia delle Dogane di Savona per le societ\u00e0 Simba e Fresco, aventi<span class=\"_ _254\"> </span></span></span>ad <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>alcune<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>imp<span class=\"_ _0\"></span>ortazioni di <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>nane <span class=\"_ _3\"></span>effettuate dal <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>negli anni <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>1997 al <span class=\"_ _4\"></span>2001,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>del<span class=\"_ _254\"> </span>2023 sono stati fatti passi decisivi verso la risoluz<span class=\"_ _0\"></span>ione dello stesso come di seguito esplicitato.<span class=\"_ _0\"></span> Si <span class=\"_ _3\"></span>ricorda<span class=\"_ _254\"> </span>che <span class=\"_ _0\"></span>relativamente <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>proc<span class=\"_ _0\"></span>edimento, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>20, S<span class=\"_ _0\"></span>imba <span class=\"_ _3c\"></span>S.p.A. <span class=\"_ _0\"></span>aveva <span class=\"_ _0\"></span>stipula<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>polizza <span class=\"_ _3c\"></span>assicurativa<span class=\"_ _254\"> </span>denominata  Litigation  Buy-out  Insurance <span class=\"_ _50\"> </span>Policy  volta  a  calmierare <span class=\"_ _50\"> </span>l\u2019eventuale<span class=\"_ _0\"></span>  i<span class=\"_ _3\"></span>mpatto  di <span class=\"_ _5b\"> </span>un  esito<span class=\"_ _254\"> </span>negativo nel <span class=\"_ _3\"></span>giudizio<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>Ne<span class=\"_ _0\"></span>lle more <span class=\"_ _3\"></span>della riassunzione del <span class=\"_ _3\"></span>giudizio dinanzi alla Corte <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>giustizia tributaria<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span>la <span class=\"_ _3\"></span>compagnia assicurativa ha <span class=\"_ _4\"></span>eserci<span class=\"_ _0\"></span>tato <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>recesso dal <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontratto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>assi<span class=\"_ _0\"></span>curativo e <span class=\"_ _4\"></span>negat<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>eventuale <span class=\"_ _3\"></span>copertu<span class=\"_ _0\"></span>ra<span class=\"_ _254\"> </span>del <span class=\"_ _3c\"></span>sinistro, <span class=\"_ _3c\"></span>contra<span class=\"_ _0\"></span>vvenend<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrattualmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>efinitivo <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>costringendo <span class=\"_ _3f\"></span>Simba <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricorrere <span class=\"_ _3f\"></span>in<span class=\"_ _254\"> </span>giudizio <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>veder <span class=\"_ _0\"></span>ottemp<span class=\"_ _0\"></span>erati <span class=\"_ _0\"></span>gli ob<span class=\"_ _0\"></span>blighi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertura <span class=\"_ _0\"></span>assicura<span class=\"_ _0\"></span>tiva <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>lla P<span class=\"_ _0\"></span>olizza <span class=\"_ _0\"></span>LBO. <span class=\"_ _0\"></span>In<span class=\"_ _254\"> </span>tale <span class=\"_ _55\"> </span>situazione <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>te<span class=\"_ _0\"></span>nuto <span class=\"_ _55\"> </span>conto <span class=\"_ _55\"> </span>dell\u2019intervenuta <span class=\"_ _55\"> </span>notifica <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>maggio <span class=\"_ _55\"> </span>2023 <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>n<span class=\"_ _0\"></span>umerose <span class=\"_ _55\"> </span>cartelle <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span>pagamento <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>onnesse <span class=\"_ _44\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>gli <span class=\"_ _44\"> </span>ultimi <span class=\"_ _44\"> </span>svilu<span class=\"_ _0\"></span>ppi <span class=\"_ _44\"> </span>processua<span class=\"_ _0\"></span>li <span class=\"_ _44\"> </span>relativi <span class=\"_ _44\"> </span>al <span class=\"_ _59\"> </span>rinvio <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _44\"> </span>contenzioso <span class=\"_ _59\"> </span>alla<span class=\"_ _254\"> </span>Commissione <span class=\"_ _3f\"></span>Tributa<span class=\"_ _0\"></span>ria <span class=\"_ _3c\"></span>Regionale<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>Simb<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>\u2013 <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>presc<span class=\"_ _0\"></span>indere <span class=\"_ _3c\"></span>dalle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>azioni <span class=\"_ _3f\"></span>nei <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>onfronti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>Com<span class=\"_ _0\"></span>pagnia<span class=\"_ _254\"> </span>Assicurativa - s<span class=\"_ _0\"></span>i \u00e8 attivata tr<span class=\"_ _0\"></span>amite i propri<span class=\"_ _0\"></span> legali per cerc<span class=\"_ _0\"></span>are di addiveni<span class=\"_ _0\"></span>re ad un acc<span class=\"_ _0\"></span>ordo transatti<span class=\"_ _0\"></span>vo con<span class=\"_ _254\"> </span>l\u2019Agenzia <span class=\"_ _56\"> </span>delle <span class=\"_ _56\"> </span>Dogane, <span class=\"_ _56\"> </span>siglato <span class=\"_ _55\"> </span>in <span class=\"_ _56\"> </span>data <span class=\"_ _56\"> </span>29 <span class=\"_ _55\"> </span>giu<span class=\"_ _0\"></span>gno <span class=\"_ _56\"> </span>2023, <span class=\"_ _56\"> </span>p<span class=\"_ _3\"></span>er <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>efinire <span class=\"_ _56\"> </span>l\u2019intera <span class=\"_ _56\"> </span>controversia <span class=\"_ _56\"> </span>ed <span class=\"_ _56\"> </span>il<span class=\"_ _254\"> </span>conseguente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>bandono <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>contenz<span class=\"_ _0\"></span>iosi <span class=\"_ _3c\"></span>pendenti. <span class=\"_ _3c\"></span>Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3c\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>transa<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>costituisc<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>alcun <span class=\"_ _4\"></span>riconos<span class=\"_ _0\"></span>cimento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>sponsabilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>n<span class=\"_ _0\"></span>elle <span class=\"_ _4\"></span>condotte<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>n\u00e9 <span class=\"_ _4\"></span>costituisc<span class=\"_ _0\"></span>e <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>mmissione <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lcuna <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>fo<span class=\"_ _0\"></span>ndatezza<span class=\"_ _254\"> </span>delle <span class=\"_ _0\"></span>prete<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>e/o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>omande <span class=\"_ _3c\"></span>e/o <span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>contro <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>essa <span class=\"_ _3c\"></span>azionate <span class=\"_ _3c\"></span>dall\u2019<span class=\"_ _0\"></span>Agenzia. <span class=\"_ _0\"></span>In <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>quanto <span class=\"_ _3c\"></span>pattuito <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span>societ\u00e0 <span class=\"_ _54\"></span>Simba<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>imp<span class=\"_ _0\"></span>egnata <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>pagamen<span class=\"_ _0\"></span>to <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>saldo <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>stralcio <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _54\"></span>ulterior<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ltra <span class=\"_ _54\"></span>pretesa <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>parte<span class=\"_ _254\"> </span>dell\u2019ente, <span class=\"_ _3c\"></span>dell\u2019im<span class=\"_ _0\"></span>posta <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>residuo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pari <span class=\"_ _3c\"></span>ad <span class=\"_ _3f\"></span>euro <span class=\"_ _3c\"></span>2.732 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _3c\"></span>riferibili <span class=\"_ _3c\"></span>sos<span class=\"_ _0\"></span>tanzialm<span class=\"_ _0\"></span>ente <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>dazi <span class=\"_ _3c\"></span>doganal<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span>L\u2019accordo <span class=\"_ _3c\"></span>prevede <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>nuncia <span class=\"_ _3c\"></span>dell\u2019A<span class=\"_ _0\"></span>genzia <span class=\"_ _3c\"></span>alla <span class=\"_ _3c\"></span>riscoss<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3c\"></span>interessi <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>ruolo <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>l\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>euro<span class=\"_ _254\"> </span>3.022 <span class=\"_ _3d\"> </span>migliaia <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>restit<span class=\"_ _0\"></span>uzione  a<span class=\"_ _0\"></span>  Si<span class=\"_ _0\"></span>mba  de<span class=\"_ _0\"></span>gli  i<span class=\"_ _0\"></span>nteressi <span class=\"_ _3d\"> </span>riscoss<span class=\"_ _0\"></span>i  e <span class=\"_ _3d\"> </span>r<span class=\"_ _0\"></span>iversati  a<span class=\"_ _0\"></span>ll\u2019Erario <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>seguito<span class=\"_ _0\"></span>  di<span class=\"_ _254\"> </span>precedente esecuz<span class=\"_ _0\"></span>ione relati<span class=\"_ _0\"></span>va alla sentenza<span class=\"_ _0\"></span> n.160/2012 p<span class=\"_ _0\"></span>er euro 241 miglia<span class=\"_ _0\"></span>ia.<span class=\"_ _254\"> </span>L\u2019operazione transattiva si <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rive<span class=\"_ _0\"></span>lata <span class=\"_ _3\"></span>molto <span class=\"_ _3\"></span>positiva per <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ha p<span class=\"_ _3\"></span>otuto in <span class=\"_ _4\"></span>questo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>modo risolvere<span class=\"_ _254\"> </span>un <span class=\"_ _5a\"> </span>annoso <span class=\"_ _5b\"> </span>contenzioso <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>l\u2019Agenzia <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>Dogane <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>durava <span class=\"_ _5a\"> </span>orma<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>20 <span class=\"_ _5a\"> </span>an<span class=\"_ _0\"></span>ni <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>conne<span class=\"_ _0\"></span>ssi <span class=\"_ _5a\"> </span>costi<span class=\"_ _254\"> </span>accessori sia i<span class=\"_ _0\"></span>nterni che di <span class=\"_ _0\"></span>natura legale e lo <span class=\"_ _0\"></span>ha potuto <span class=\"_ _0\"></span>fare a fronte di un ri<span class=\"_ _0\"></span>schio potenz<span class=\"_ _0\"></span>iale che avrebbe<span class=\"_ _254\"> </span>superato <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il li<span class=\"_ _0\"></span>mite de<span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>importi <span class=\"_ _0\"></span>assicurati <span class=\"_ _0\"></span>attrave<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>la polizz<span class=\"_ _0\"></span>a LB<span class=\"_ _0\"></span>O (il <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>potenziale <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span>caso di socc<span class=\"_ _0\"></span>ombenza in g<span class=\"_ _0\"></span>iudizio def<span class=\"_ _0\"></span>initivo, alla data d<span class=\"_ _0\"></span>i notifica d<span class=\"_ _0\"></span>ei singoli i<span class=\"_ _0\"></span>nviti al pagam<span class=\"_ _0\"></span>ento nel 200<span class=\"_ _0\"></span>9,<span class=\"_ _254\"> </span>sarebbe <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>iniziali <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>4,6 mili<span class=\"_ _0\"></span>oni a <span class=\"_ _0\"></span>titolo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dazi <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>iva (ridotto<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>ad e<span class=\"_ _0\"></span>uro 2,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valle<span class=\"_ _254\"> </span>degli <span class=\"_ _50\"> </span>ultimi <span class=\"_ _50\"> </span>svilu<span class=\"_ _0\"></span>ppi <span class=\"_ _50\"> </span>processua<span class=\"_ _0\"></span>li) <span class=\"_ _5b\"> </span>olt<span class=\"_ _0\"></span>re <span class=\"_ _5b\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>interessi  ed <span class=\"_ _50\"> </span>accessori  per <span class=\"_ _5b\"> </span>circa<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>3<span class=\"_ _0\"></span>,5 <span class=\"_ _50\"> </span>milioni <span class=\"_ _50\"> </span>a  cui <span class=\"_ _5b\"> </span>si<span class=\"_ _254\"> </span>sarebbero <span class=\"_ _0\"></span>aggiunti <span class=\"_ _0\"></span>ulterior<span class=\"_ _0\"></span>i interessi<span class=\"_ _0\"></span> fino<span class=\"_ _0\"></span> alla <span class=\"_ _0\"></span>definizione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>vertenza, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>conseguente<span class=\"_ _0\"></span> superame<span class=\"_ _0\"></span>nto<span class=\"_ _254\"> </span>dell\u2019importo <span class=\"_ _56\"> </span>massimo <span class=\"_ _56\"> </span>assic<span class=\"_ _0\"></span>urato). <span class=\"_ _56\"> </span>Tale <span class=\"_ _56\"> </span>transazione <span class=\"_ _56\"> </span>risulta <span class=\"_ _56\"> </span>poi <span class=\"_ _56\"> </span>\u2013 <span class=\"_ _55\"> </span>tratt<span class=\"_ _0\"></span>andosi <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>dazi <span class=\"_ _56\"> </span>doganali <span class=\"_ _56\"> </span>\u2013<span class=\"_ _254\"> </span>integralmente <span class=\"_ _55\"> </span>deducibile <span class=\"_ _55\"> </span>a <span class=\"_ _55\"> </span>fini <span class=\"_ _55\"> </span>fiscali <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>dunque <span class=\"_ _3d\"> </span>ul<span class=\"_ _0\"></span>teriormente <span class=\"_ _55\"> </span>conveniente <span class=\"_ _55\"> </span>da<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>punto <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>vista<span class=\"_ _254\"> </span>finanziario.<span class=\"_ _0\"></span> Di contro si segnala, relativamente al fondo rischi di euro 1.600 migli<span class=\"_ _0\"></span>aia, come gi\u00e0 <span class=\"_ _3\"></span>riportato<span class=\"_ _254\"> </span>nel <span class=\"_ _0\"></span>fascicolo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Bilancio <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22, nel <span class=\"_ _0\"></span>mese<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i lugl<span class=\"_ _0\"></span>io 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Sezioni <span class=\"_ _0\"></span>Unite <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Cassa<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>parte<span class=\"_ _254\"> </span>accolto <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>ricorso, <span class=\"_ _0\"></span>cassand<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sentenza <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pugnata <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rin<span class=\"_ _0\"></span>viando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>causa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>Corte <span class=\"_ _3c\"></span>d\u2019Appello <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>Venezia,<span class=\"_ _254\"> </span>in <span class=\"_ _3c\"></span>diversa <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>posizione <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>l<span class=\"_ _0\"></span>\u2019Avvocatura <span class=\"_ _3c\"></span>dello<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Stato <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>riassunto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>giud<span class=\"_ _0\"></span>izio <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>voca<span class=\"_ _0\"></span>tio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _3c\"></span>2023.<span class=\"_ _254\"> </span>Tuttavia, in <span class=\"_ _3\"></span>consideraz<span class=\"_ _0\"></span>ione del <span class=\"_ _3\"></span>fatto che <span class=\"_ _3\"></span>la richiesta di <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isarcimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el danno <span class=\"_ _3\"></span>\u00e8 stata costruita e <span class=\"_ _4\"></span>fon<span class=\"_ _0\"></span>data<span class=\"_ _254\"> </span>dalle <span class=\"_ _3c\"></span>Amministra<span class=\"_ _0\"></span>zioni <span class=\"_ _3c\"></span>sos<span class=\"_ _0\"></span>tanzialmente <span class=\"_ _3c\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sull<span class=\"_ _0\"></span>\u2019amm<span class=\"_ _0\"></span>ontare <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>presunti <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>zi <span class=\"_ _3c\"></span>evasi <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>entenza <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>lle<span class=\"_ _254\"> </span>Sezioni <span class=\"_ _3f\"></span>Unite, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>opra <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>itata, <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>disatteso <span class=\"_ _3f\"></span>completa<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>tale <span class=\"_ _3f\"></span>prospetta<span class=\"_ _0\"></span>zione, <span class=\"_ _3c\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>oggi <span class=\"_ _3f\"></span>appare <span class=\"_ _3f\"></span>remota<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span>possibilit\u00e0 per <span class=\"_ _4\"></span>le Amministra<span class=\"_ _0\"></span>zioni <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>riuscire <span class=\"_ _3\"></span>ad assolvere <span class=\"_ _3\"></span>gli oneri <span class=\"_ _4\"></span>prob<span class=\"_ _0\"></span>atori <span class=\"_ _3\"></span>gravanti a <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>rico anche<span class=\"_ _254\"> </span>con specifico r<span class=\"_ _0\"></span>iferimento a<span class=\"_ _0\"></span>lla quantif<span class=\"_ _0\"></span>icazione del d<span class=\"_ _0\"></span>anno<span class=\"_ _0\"></span> richiesto ed otte<span class=\"_ _0\"></span>nere, perta<span class=\"_ _0\"></span>nto, una sentenz<span class=\"_ _0\"></span>a di<span class=\"_ _254\"> </span>risarcimento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>danni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>favore.<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Nel <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>2023, <span class=\"_ _4\"></span>a seguito <span class=\"_ _4\"></span>dell\u2019a<span class=\"_ _0\"></span>ggiornament<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>dell\u2019a<span class=\"_ _0\"></span>nalisi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ale<span class=\"_ _254\"> </span>sentenza <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>sup<span class=\"_ _0\"></span>porto <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>consul<span class=\"_ _0\"></span>enti <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po, <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>confermato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>rigua<span class=\"_ _0\"></span>rdo <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>rischio <span class=\"_ _3f\"></span>re<span class=\"_ _0\"></span>moto <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span>pertanto la soci<span class=\"_ _0\"></span>et\u00e0 ha deciso di libe<span class=\"_ _0\"></span>rare il fondo accanto<span class=\"_ _0\"></span>namento. Si segnala i<span class=\"_ _0\"></span>noltre che il rilasci<span class=\"_ _0\"></span>o di tale<span class=\"_ _254\"> </span>fondo ha generato<span class=\"_ _0\"></span> una sopra<span class=\"_ _0\"></span>vvenienza atti<span class=\"_ _0\"></span>va non impo<span class=\"_ _0\"></span>nibile ai fini delle<span class=\"_ _0\"></span> imposte s<span class=\"_ _0\"></span>ui redditi.<span class=\"_ _254\"> </span>(b)<span class=\"ffa\"> <span class=\"_ _50\"> </span></span>Contenzioso f<span class=\"_ _0\"></span>iscale<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Al <span class=\"_ _5b\"> </span>31 <span class=\"_ _50\"> </span>dicembre <span class=\"_ _5b\"> </span>2023, <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ontrolla<span class=\"_ _0\"></span>ta <span class=\"_ _5b\"> </span>messicana <span class=\"_ _5b\"> </span>Come<span class=\"_ _0\"></span>rcializadora <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>Fruta<span class=\"_ _0\"></span>s <span class=\"_ _5b\"> </span>Acapulco <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>oncluso <span class=\"_ _5b\"> </span>il<span class=\"_ _254\"> </span></span></span>contenzioso <span class=\"_ _0\"></span>trib<span class=\"_ _0\"></span>utario <span class=\"_ _0\"></span>scat<span class=\"_ _0\"></span>urito <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _3c\"></span>verifica<span class=\"_ _0\"></span> fisc<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>period<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d\u2019imposta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2013 <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>delle<span class=\"_ _254\"> </span>imposte <span class=\"_ _50\"> </span>su  reddito <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>ISR), <span class=\"_ _50\"> </span>imposta  Empresarial <span class=\"_ _50\"> </span>a  Tasa <span class=\"_ _5b\"> </span>Uni<span class=\"_ _0\"></span>ca <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>IETU) <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>I<span class=\"_ _0\"></span>VA, <span class=\"_ _50\"> </span>con  esito <span class=\"_ _5b\"> </span>positivo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ne<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>confronti della <span class=\"_ _0\"></span>societ\u00e0 senz<span class=\"_ _0\"></span>a dover corrispond<span class=\"_ _0\"></span>ere mag<span class=\"_ _0\"></span>giori imposte. -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _3\"></span>2023, <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>c<span class=\"_ _0\"></span>ontrollata <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>ortoghese <span class=\"_ _4\"></span>Eurofruta<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>continua <span class=\"_ _4\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _4\"></span>coinvo<span class=\"_ _0\"></span>lta <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>tenzioso<span class=\"_ _254\"> </span></span></span>avente <span class=\"_ _5f\"> </span>ad <span class=\"_ _4c\"> </span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _5f\"> </span>un <span class=\"_ _5f\"> </span>a<span class=\"_ _0\"></span>vviso <span class=\"_ _5f\"> </span>di <span class=\"_ _4c\"> </span>accertam<span class=\"_ _0\"></span>ento <span class=\"_ _5f\"> </span>fis<span class=\"_ _0\"></span>cale <span class=\"_ _5f\"> </span>relativo <span class=\"_ _4c\"> </span>all\u2019anno<span class=\"_ _0\"></span> <span class=\"_ _5f\"> </span>2014 <span class=\"_ _4c\"> </span>attraverso <span class=\"_ _4c\"> </span>cui<span class=\"_ _254\"> </span>l\u2019amministraz<span class=\"_ _0\"></span>ione fiscale <span class=\"_ _0\"></span>portoghese <span class=\"_ _0\"></span>accertava <span class=\"_ _0\"></span>presuntivame<span class=\"_ _0\"></span>nte maggior<span class=\"_ _0\"></span>i ricavi <span class=\"_ _0\"></span>per euro <span class=\"_ _0\"></span>1.677 mi<span class=\"_ _0\"></span>gliaia<span class=\"_ _254\"> </span>da  cui  scaturiva  una  maggiore<span class=\"_ _0\"></span>  IVA,  incluso  interessi,  per  euro<span class=\"_ _0\"></span>  111  migliaia.  Come  segnalato  nelle<span class=\"_ _254\"> </span>precedenti  relazioni <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>av<span class=\"_ _0\"></span>eva <span class=\"_ _50\"> </span>avviato  un <span class=\"_ _5b\"> </span>cont<span class=\"_ _0\"></span>enzioso  avverso <span class=\"_ _50\"> </span>il <span class=\"_ _50\"> </span>suddetto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>certamento,  con<span class=\"_ _254\"> </span>sospensione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _54\"></span>contestati, <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>esito <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>isulta <span class=\"_ _54\"></span>allo <span class=\"_ _54\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pende<span class=\"_ _0\"></span>nte. <span class=\"_ _54\"></span>Si<span class=\"_ _254\"> </span>segnala <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _59\"> </span>con <span class=\"_ _59\"> </span>sentenz<span class=\"_ _0\"></span>a <span class=\"_ _44\"> </span>del <span class=\"_ _59\"> </span>12 <span class=\"_ _59\"> </span>febbra<span class=\"_ _0\"></span>io <span class=\"_ _44\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>Tri<span class=\"_ _0\"></span>bunale <span class=\"_ _59\"> </span>ha <span class=\"_ _44\"> </span>ac<span class=\"_ _0\"></span>colto <span class=\"_ _59\"> </span>le <span class=\"_ _59\"> </span>pretese <span class=\"_ _59\"> </span>della <span class=\"_ _59\"> </span>Soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _44\"> </span>e<span class=\"_ _254\"> </span>l\u2019amministraz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>ancora <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mpi <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>prom<span class=\"_ _0\"></span>uovere <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ppello. <span class=\"_ _3c\"></span>La <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>non <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>nziato <span class=\"_ _3c\"></span>fondi<span class=\"_ _254\"> </span>rischi <span class=\"_ _0\"></span>su <span class=\"_ _3c\"></span>tale <span class=\"_ _3c\"></span>conte<span class=\"_ _0\"></span>nzioso <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>quanto, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>supporto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsulenti <span class=\"_ _0\"></span>loc<span class=\"_ _0\"></span>ali, <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>itiene <span class=\"_ _0\"></span>remoto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>rischio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>soccombenz<span class=\"_ _0\"></span>a. (c)<span class=\"ffa\"> <span class=\"_ _55\"> </span></span>Contenzioso c<span class=\"_ _0\"></span>ivile<span class=\"_ _254\"> </span>Alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>questa <span class=\"_ _3f\"></span>R<span class=\"_ _0\"></span>elazione <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>esse<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>alc<span class=\"_ _0\"></span>uni <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>ntenziosi <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>caratte<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ivilistic<span class=\"_ _0\"></span>o, <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mporto <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span>rilevante, i pi\u00f9<span class=\"_ _0\"></span> significativi d<span class=\"_ _0\"></span>ei quali sono qu<span class=\"_ _0\"></span>i di seguito indica<span class=\"_ _0\"></span>ti:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Come <span class=\"_ _56\"> </span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _57\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _56\"> </span>prec<span class=\"_ _0\"></span>edente <span class=\"_ _57\"> </span>relazione <span class=\"_ _57\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>da<span class=\"_ _0\"></span>ta <span class=\"_ _57\"> </span>del <span class=\"_ _57\"> </span>31 <span class=\"_ _57\"> </span>dicembre <span class=\"_ _57\"> </span>20<span class=\"_ _0\"></span>23 <span class=\"_ _57\"> </span>la <span class=\"_ _57\"> </span>societ\u00e0 <span class=\"_ _57\"> </span>Frutt<span class=\"_ _0\"></span>ital<span class=\"_ _254\"> </span></span></span>(incorporante <span class=\"_ _0\"></span>di Frut<span class=\"_ _0\"></span>tital F<span class=\"_ _0\"></span>irenze), <span class=\"_ _0\"></span>continua<span class=\"_ _0\"></span> ad <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>coinvolt<span class=\"_ _0\"></span>a in <span class=\"_ _0\"></span>un g<span class=\"_ _0\"></span>iudizio p<span class=\"_ _0\"></span>romosso <span class=\"_ _0\"></span>da Sun<span class=\"_ _0\"></span> World<span class=\"_ _254\"> </span>anche contro C<span class=\"_ _3\"></span>ONAD<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e Tropico S.r.l. <span class=\"_ _3\"></span>ai fini <span class=\"_ _3\"></span>dell\u2019accerta<span class=\"_ _0\"></span>mento della pretesa violazione di un <span class=\"_ _4\"></span>bre<span class=\"_ _0\"></span>vetto per<span class=\"_ _254\"> </span>variet\u00e0 <span class=\"_ _54\"></span>vegetale<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>segno <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>istintivo <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>titolari<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _54\"></span>dell\u2019<span class=\"_ _0\"></span>attrice <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>dell\u2019as<span class=\"_ _0\"></span>serita <span class=\"_ _54\"></span>commissione <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>at<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>di<span class=\"_ _254\"> </span>concorrenza <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>leale <span class=\"_ _0\"></span>ex <span class=\"_ _3c\"></span>art. <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>598 <span class=\"_ _0\"></span>n. <span class=\"_ _0\"></span>1, <span class=\"_ _3c\"></span>2 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>od.civ., <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elativamente<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ntenza <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>21 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>prile<span class=\"_ _254\"> </span>2023 <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Trib<span class=\"_ _0\"></span>unale <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>resp<span class=\"_ _0\"></span>into <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>doma<span class=\"_ _0\"></span>nde <span class=\"_ _3c\"></span>proposte<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dalla <span class=\"_ _3c\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>rice, <span class=\"_ _3c\"></span>richi<span class=\"_ _0\"></span>edendole <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>fusione <span class=\"_ _3c\"></span>delle<span class=\"_ _254\"> </span>spese <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>favo<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>tut<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>pa<span class=\"_ _0\"></span>rti <span class=\"_ _3\"></span>costituite. I<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>settembre 2023 <span class=\"_ _4\"></span>\u00e8 stato <span class=\"_ _4\"></span>proposto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>appello. Si <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttesa<span class=\"_ _254\"> </span>del verbale dell\u2019<span class=\"_ _0\"></span>ultima udienza<span class=\"_ _0\"></span> contenente il pro<span class=\"_ _0\"></span>vvedimento <span class=\"_ _0\"></span>del giudice. -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Nel <span class=\"_ _3c\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>dell\u2019u<span class=\"_ _0\"></span>ltimo <span class=\"_ _3c\"></span>bienn<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3c\"></span>Fruttita<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>sta<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>parte <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>una <span class=\"_ _3c\"></span>ser<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>cause <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>staurate <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _3c\"></span>suoi<span class=\"_ _254\"> </span></span></span>confronti <span class=\"_ _0\"></span>da va<span class=\"_ _0\"></span>ri lavorato<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>che av<span class=\"_ _0\"></span>evano svolt<span class=\"_ _0\"></span>o attivi<span class=\"_ _0\"></span>t\u00e0 la<span class=\"_ _0\"></span>vorativa n<span class=\"_ _0\"></span>ell\u2019ambito d<span class=\"_ _0\"></span>ell\u2019appalto <span class=\"_ _0\"></span>intercors<span class=\"_ _0\"></span>o tra<span class=\"_ _254\"> </span>Fruttital <span class=\"_ _5b\"> </span>S.r.l. <span class=\"_ _5b\"> </span>ed <span class=\"_ _5b\"> </span>alcune<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ooperative <span class=\"_ _5b\"> </span>presso <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>magaz<span class=\"_ _0\"></span>zino <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Frutt<span class=\"_ _0\"></span>ital <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>M<span class=\"_ _0\"></span>ilano. <span class=\"_ _5b\"> </span>La <span class=\"_ _5b\"> </span>pretesa <span class=\"_ _5b\"> </span>avanzata<span class=\"_ _254\"> </span>riguardava <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>richiesta <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>costituzione <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>lavoro <span class=\"_ _3c\"></span>subordinato <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>Frutti<span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>respinto,<span class=\"_ _254\"> </span>stante <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il ve<span class=\"_ _0\"></span>nir m<span class=\"_ _0\"></span>eno <span class=\"_ _0\"></span>dell\u2019operativ<span class=\"_ _0\"></span>it\u00e0 d<span class=\"_ _0\"></span>el magazz<span class=\"_ _0\"></span>ino, c<span class=\"_ _0\"></span>ercando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>soluzione <span class=\"_ _0\"></span>negoziale<span class=\"_ _0\"></span>, trova<span class=\"_ _0\"></span>ta ed<span class=\"_ _254\"> </span>attuata con <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>mag<span class=\"_ _0\"></span>gior <span class=\"_ _3\"></span>parte <span class=\"_ _4\"></span>dei ricorrenti, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>cui costo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _4\"></span>spesa<span class=\"_ _0\"></span>to. <span class=\"_ _4\"></span>Al<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2023 <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isulta <span class=\"_ _3\"></span>ancora<span class=\"_ _254\"> </span>pendente <span class=\"_ _54\"></span>una <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>inima <span class=\"_ _54\"></span>parte <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>tali <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontenziosi<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fron<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _3f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>tata <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>nziata <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fondo <span class=\"_ _54\"></span>rischi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>somma <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>inea <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>tr<span class=\"_ _0\"></span>ansazioni finalizzate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>corso d\u2019anno. <span class=\"_ _4\"></span>Analog<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ituazione si <span class=\"_ _4\"></span>\u00e8 verificata <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>alcuni<span class=\"_ _254\"> </span>dipendenti <span class=\"_ _54\"></span>delle <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ooperativ<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>operava<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>presso <span class=\"_ _54\"></span>il <span class=\"_ _5a\"> </span>magazzino <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>F<span class=\"_ _0\"></span>irenze <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>quali <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>evede <span class=\"_ _54\"></span>sia<span class=\"_ _254\"> </span>probabile <span class=\"_ _57\"> </span>che <span class=\"_ _57\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>rag<span class=\"_ _0\"></span>giungano <span class=\"_ _57\"> </span>ac<span class=\"_ _0\"></span>cordi <span class=\"_ _56\"> </span>di <span class=\"_ _57\"> </span>co<span class=\"_ _0\"></span>nciliazion<span class=\"_ _0\"></span>e <span class=\"_ _56\"> </span>a <span class=\"_ _57\"> </span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _57\"> </span>dei <span class=\"_ _57\"> </span>quali <span class=\"_ _57\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>stato <span class=\"_ _57\"> </span>effe<span class=\"_ _0\"></span>ttuato <span class=\"_ _57\"> </span>un<span class=\"_ _254\"> </span>accanto<span class=\"_ _0\"></span>namento a bilancio<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-719": {
   "value": "NOTA 15. Altre passivit\u00e0 no<span class=\"_ _3\"></span>n correnti Valori in migliaia \u20ac <span class=\"_ _1c9\"> </span>31.12.2023 <span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>1.12.2022 <span class=\"_ _10c\"> </span>Variazi<span class=\"_ _0\"></span>one Altre passivit\u00e0 non<span class=\"_ _0\"></span> correnti <span class=\"_ _15a\"> </span>548  <span class=\"_ _1aa\"> </span>735  <span class=\"_ _9\"> </span>(187) La <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>\u201cAltr<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>passiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _4\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _4\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>548 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _4\"></span>con un <span class=\"_ _4\"></span>decr<span class=\"_ _0\"></span>emento di <span class=\"_ _54\"></span>euro <span class=\"_ _54\"> </span>1<span class=\"_ _0\"></span>87 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _5a\"> </span>al <span class=\"_ _54\"></span>31 <span class=\"_ _54\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _54\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span>gato <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>de<span class=\"_ _0\"></span>cremento <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _54\"></span>risconti <span class=\"_ _54\"></span>pass<span class=\"_ _0\"></span>ivi <span class=\"_ _54\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>proventi <span class=\"_ _5a\"> </span>e contributi d<span class=\"_ _0\"></span>estinati ad esse<span class=\"_ _0\"></span>re rilasciati a c<span class=\"_ _0\"></span>onto economic<span class=\"_ _0\"></span>o nei futuri eserc<span class=\"_ _0\"></span>izi.<span class=\"_ _254\"> </span><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs8e7\">NOTA 20. Pas<span class=\"_ _3\"></span>sivit\u00e0 fiscali </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs8e8\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8e9\">Per imposte sul valore aggiunto <span class=\"_ _15a\"> </span>1<span class=\"_ _3\"></span>.610  <span class=\"_ _e0\"> </span>718  <span class=\"_ _b1\"> </span>892  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8ea\">Per fondo imposte sui redditi  <span class=\"_ _cb\"> </span>2.159  <span class=\"_ _a0\"> </span>1.415 <span class=\"_ _0\"></span> <span class=\"_ _151\"> </span>744  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8eb\">Per ritenute d'acconto da versare <span class=\"_ _177\"> </span>1.716  <span class=\"_ _19f\"> </span>1<span class=\"_ _3\"></span>.307  <span class=\"_ _a0\"> </span>408  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8ec\">Per imposte indirette e debiti altri <span class=\"_ _124\"> </span>1.330  <span class=\"_ _1a5\"> </span>1.289  <span class=\"_ _1a3\"> </span>40  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs8ed\">Passivit\u00e0 fiscali <span class=\"_ _62\"> </span>6.815  <span class=\"_ _163\"> </span>4.7<span class=\"_ _0\"></span>30  <span class=\"_ _14d\"> </span>2.085  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22f\">Al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>po<span class=\"_ _0\"></span>sta <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esame <span class=\"_ _3f\"></span>presenta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _3f\"></span>pari <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>6.815 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia, <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>aumento <span class=\"_ _54\"></span>rispetto <span class=\"_ _3f\"></span>al </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d5\">saldo al 31 dicembre 2022 di complessivi euro 2.805 migliaia di cui euro 892 migliaia per maggior debito IVA, </div>euro <span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>migliaia <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>ste <span class=\"_ _0\"></span>sui <span class=\"_ _3c\"></span>redditi, <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>408 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>imposte <span class=\"_ _3c\"></span>indi<span class=\"_ _0\"></span>rette <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>40 <span class=\"_ _0\"></span>migliaia <span class=\"_ _3c\"></span>per debiti <span class=\"_ _3f\"></span>altri. <span class=\"_ _3f\"></span>Le <span class=\"_ _3f\"></span>variazio<span class=\"_ _0\"></span>ni <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>aumento <span class=\"_ _54\"></span>sono <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>parte <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>iconducibili <span class=\"_ _3f\"></span>all\u2019effe<span class=\"_ _0\"></span>tto <span class=\"_ _3c\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>due<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>neoacquisite<span class=\"_ _0\"></span> societ\u00e0 francesi<span class=\"_ _0\"></span>.  Si segnala c<span class=\"_ _0\"></span>he ad oggi non e<span class=\"_ _0\"></span>sistono scaduti<span class=\"_ _0\"></span> relativamente<span class=\"_ _0\"></span> alla voce in esame<span class=\"_ _0\"></span>. NOTA 21. Altre passivit\u00e0 co<span class=\"_ _3\"></span>rrenti  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Verso Enti Pubblici Previdenziali <span class=\"_ _159\"> </span>5<span class=\"_ _0\"></span>.921  <span class=\"_ _a0\"> </span>3.474  <span class=\"_ _19c\"> </span>2.447 <span class=\"_ _0\"></span> Debiti vs il personale <span class=\"_ _1cf\"> </span>14.301  <span class=\"_ _ec\"> </span>12.213  <span class=\"_ _12d\"> </span>2.087<span class=\"_ _0\"></span>  Debiti legati ad operazioni per conto terzi <span class=\"_ _8d\"> </span>1.202  <span class=\"_ _1a5\"> </span>682  <span class=\"_ _ea\"> </span>521  Altri debiti <span class=\"_ _1b0\"> </span>5.539  <span class=\"_ _1a3\"> </span>6.211  <span class=\"_ _14e\"> </span>(<span class=\"_ _0\"></span>672) Ratei e risconti passivi <span class=\"_ _64\"> </span>916  <span class=\"_ _1bb\"> </span>1.089  <span class=\"_ _1c5\"> </span>(1<span class=\"_ _0\"></span>73) Altre passivit\u00e0 correnti <span class=\"_ _cd\"> </span>27.<span class=\"_ _0\"></span>879  <span class=\"_ _72\"> </span>23.6<span class=\"_ _0\"></span>69  <span class=\"_ _c4\"> </span>4.210  Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _3f\"></span>\u201cAlt<span class=\"_ _0\"></span>re <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>corre<span class=\"_ _0\"></span>nti\u201d <span class=\"_ _3f\"></span>prese<span class=\"_ _0\"></span>nta <span class=\"_ _3f\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>incremen<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>4.21<span class=\"_ _0\"></span>0 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span>, dovuto <span class=\"_ _3c\"></span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _3c\"></span>all\u2019in<span class=\"_ _0\"></span>cremento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>debiti <span class=\"_ _3c\"></span>verso <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>pubblici <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>revidenziali <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>2.447 migliaia <span class=\"_ _0\"></span>legato<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>.348 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>all\u2019effetto<span class=\"_ _0\"></span> pe<span class=\"_ _0\"></span>rimetro <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>due<span class=\"_ _0\"></span> neoac<span class=\"_ _0\"></span>quisite <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>francesi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span> eur<span class=\"_ _0\"></span>o 2.087 migliaia<span class=\"_ _0\"></span> della voce deb<span class=\"_ _0\"></span>iti verso il persona<span class=\"_ _0\"></span>le. I <span class=\"_ _3c\"></span>debiti <span class=\"_ _3c\"></span>ve<span class=\"_ _0\"></span>rso <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>personale <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>relativi <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>partite <span class=\"_ _3f\"></span>corre<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>mese <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>icembre, <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>onch\u00e9 <span class=\"_ _3c\"></span>alle <span class=\"_ _3f\"></span>ferie <span class=\"_ _3f\"></span>maturate <span class=\"_ _3f\"></span>e non <span class=\"_ _0\"></span>godute, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>rate<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>13ma<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4ma <span class=\"_ _0\"></span>mensilit\u00e0 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>premi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>ann<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ivi <span class=\"_ _0\"></span>compresi <span class=\"_ _0\"></span>quelli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>istituziona<span class=\"_ _0\"></span>lmente dovuti agli or<span class=\"_ _0\"></span>ganici delle so<span class=\"_ _0\"></span>ciet\u00e0 francese e m<span class=\"_ _0\"></span>essicane in ra<span class=\"_ _0\"></span>gione delle ri<span class=\"_ _0\"></span>spettive normative<span class=\"_ _0\"></span>. Si segnala<span class=\"_ _0\"></span> come <span class=\"_ _0\"></span>alla da<span class=\"_ _0\"></span>ta d<span class=\"_ _0\"></span>el 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>isultano isc<span class=\"_ _0\"></span>ritto debiti<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>2.010 m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>per l\u2019scr<span class=\"_ _0\"></span>izione del p<span class=\"_ _3\"></span>remio LTI 2<span class=\"_ _3\"></span>020-202<span class=\"_ _0\"></span>2, <span class=\"_ _3\"></span>pagabile nel <span class=\"_ _3\"></span>2024, euro <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>.151 migliaia per <span class=\"_ _4\"></span>MBO<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2023 della Capog<span class=\"_ _3\"></span>ruppo<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span>Si <span class=\"_ _3\"></span>segnala nelle <span class=\"_ _4\"></span>altre <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _4\"></span>siano <span class=\"_ _3\"></span>presenti <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>nfronti <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>parti <span class=\"_ _4\"></span>correlate<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>persone <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>isiche <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3e\"></span>com<span class=\"_ _0\"></span>plessivi euro 2.<span class=\"_ _3\"></span>841 migliaia legati a <span class=\"_ _3\"></span>compensi per prestazioni <span class=\"_ _3\"></span>di lavoro subordinato, compensi in <span class=\"_ _3\"></span>qualit\u00e0 di <span class=\"_ _3\"></span>membri del Consiglio <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>Amministr<span class=\"_ _0\"></span>azione <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>Capog<span class=\"_ _0\"></span>ruppo  e <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>ccantonamenti <span class=\"_ _3d\"> </span>pe<span class=\"_ _0\"></span>r  prem<span class=\"_ _0\"></span>ialit\u00e0 <span class=\"_ _3d\"> </span>MBO <span class=\"_ _3d\"> </span>ed <span class=\"_ _3d\"> </span>LTI <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>key managers.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-720": {
   "value": "<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs85c\">Le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> imposte<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ifferite <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stanz<span class=\"_ _0\"></span>iate s<span class=\"_ _0\"></span>ulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>differ<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tempor<span class=\"_ _0\"></span>anee, <span class=\"_ _0\"></span>soggette <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tassa<span class=\"_ _0\"></span>zione<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs85d\">differita, <span class=\"_ _5b\"> </span>derivanti <span class=\"_ _5b\"> </span>dalle <span class=\"_ _5b\"> </span>rett<span class=\"_ _0\"></span>ifiche <span class=\"_ _5a\"> </span>apporta<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>ai <span class=\"_ _5b\"> </span>singol<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>bilanci<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>delle <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>consolidate <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>applicazione <span class=\"_ _5b\"> </span>dei<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs85e\">principi <span class=\"_ _3f\"></span>conta<span class=\"_ _0\"></span>bili <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span>mogenei <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _3c\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3f\"></span>tem<span class=\"_ _0\"></span>poranee <span class=\"_ _3f\"></span>fra <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>valore <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>delle<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs85f\">passivit\u00e0 <span class=\"_ _3c\"></span>isc<span class=\"_ _0\"></span>ritte <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>consol<span class=\"_ _0\"></span>idato <span class=\"_ _3c\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>valore <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>sse <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>fin<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>scali. <span class=\"_ _3c\"></span>Al <span class=\"_ _3f\"></span>31 <span class=\"_ _3c\"></span>dicembre <span class=\"_ _3f\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>posta<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs860\">presenta un decremento di euro 377 migliaia, p<span class=\"_ _3\"></span>er la pi\u00f9 parte legata al rilascio delle im<span class=\"_ _3\"></span>poste differite sui valori<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs861\">mark-to-marke<span class=\"_ _0\"></span>t dei deriva<span class=\"_ _0\"></span>ti di copertura<span class=\"_ _0\"></span> relativa<span class=\"_ _0\"></span>mente ai tass<span class=\"_ _0\"></span>i di interesse <span class=\"_ _0\"></span>e sulla <span class=\"_ _0\"></span>valutazione at<span class=\"_ _0\"></span>tuariale della<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs862\">passivit\u00e0 per i be<span class=\"_ _0\"></span>nefici ai d<span class=\"_ _0\"></span>ipendenti. Pe<span class=\"_ _0\"></span>r ulteriori dettagli<span class=\"_ _0\"></span> si rimanda<span class=\"_ _0\"></span> alla Nota 29<span class=\"_ _0\"></span> \u201cImposte sul reddito<span class=\"_ _0\"></span>\u201d.<span class=\"_ _254\"> </span> </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs863\">NOTA 17. Fondi  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs864\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _6d\"> </span>31.12.2022 <span class=\"_ _6d\"> </span>Variazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs865\">Fondo per restituzione parco contenitori <span class=\"_ _129\"> </span>3.892 <span class=\"_ _0\"></span> <span class=\"_ _19e\"> </span>3<span class=\"_ _0\"></span>.545  <span class=\"_ _c7\"> </span>347  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs866\">Fondi per rischi ed oneri <span class=\"_ _17c\"> </span>1.056  <span class=\"_ _a2\"> </span>2.2<span class=\"_ _0\"></span>13  <span class=\"_ _19c\"> </span>(1.157)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs867\">Fondi <span class=\"_ _134\"> </span>4.948  <span class=\"_ _13d\"> </span>5.<span class=\"_ _0\"></span>759  <span class=\"_ _ec\"> </span>(810)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs868\">La voce \u201cFondi\u201d comprende<span class=\"_ _0\"></span> stanziamenti effettuati<span class=\"_ _0\"></span> in funzione di contenziosi in essere al 31 dicembre 2023 in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs869\">varie societ\u00e0<span class=\"_ _0\"></span> del Grup<span class=\"_ _0\"></span>po, frut<span class=\"_ _0\"></span>to di stime accura<span class=\"_ _0\"></span>te da par<span class=\"_ _0\"></span>te degli Ammin<span class=\"_ _0\"></span>istratori<span class=\"_ _0\"></span> nonch\u00e9 il fon<span class=\"_ _0\"></span>do costituito<span class=\"_ _0\"></span> per<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs86a\">le p<span class=\"_ _3\"></span>reviste spese <span class=\"_ _3\"></span>di manutenzione da <span class=\"_ _3\"></span>sosteners<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>al momento <span class=\"_ _3\"></span>della restituzione dei contenitori <span class=\"_ _3\"></span>usati nell\u2019attivit\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs86b\">di trasporto nava<span class=\"_ _0\"></span>le al termi<span class=\"_ _0\"></span>ne del contratto<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs86c\">Nel <span class=\"_ _5b\"> </span>cors<span class=\"_ _0\"></span>o <span class=\"_ _5b\"> </span>del <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>il  Fondo <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>rest<span class=\"_ _0\"></span>ituzione <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onten<span class=\"_ _0\"></span>itori <span class=\"_ _5b\"> </span>si <span class=\"_ _50\"> </span>incrementa  per <span class=\"_ _5b\"> </span>euro <span class=\"_ _50\"> </span>347 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>per <span class=\"_ _50\"> </span>effetto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs86d\">dell\u2019acc<span class=\"_ _0\"></span>antonamento di compete<span class=\"_ _0\"></span>nza di euro 558 <span class=\"_ _0\"></span>migliaia ed uti<span class=\"_ _0\"></span>lizzi per euro <span class=\"_ _0\"></span>211 migliaia. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs86e\">Gli accantonamenti iscritti nei fondi, che rappresentan<span class=\"_ _0\"></span>o la stima <span class=\"_ _3\"></span>degli esborsi futuri elaborati anche sulla base<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs86f\">dell\u2019esperienza <span class=\"_ _3c\"></span>storica, <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stati <span class=\"_ _3c\"></span>assoggettati <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lutazione <span class=\"_ _3c\"></span>attuariale <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>effetto <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>stato <span class=\"_ _3c\"></span>ritenuto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs870\">trascurabile<span class=\"_ _0\"></span> nel bilancio cons<span class=\"_ _0\"></span>olidato.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs871\">Per quanto invec<span class=\"_ _0\"></span>e concerne i fondi rischi ed one<span class=\"_ _0\"></span>ri la movimenta<span class=\"_ _0\"></span>zione \u00e8 frutto di accan<span class=\"_ _0\"></span>tonamenti per euro 496<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs872\">migliaia, <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>ffetto <span class=\"_ _5a\"> </span>perim<span class=\"_ _0\"></span>etro <span class=\"_ _5a\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>63 <span class=\"_ _5a\"> </span>migli<span class=\"_ _0\"></span>aia, <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>fronte <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>utilizzi<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>euro <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>.979 <span class=\"_ _5a\"> </span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>quest\u2019u<span class=\"_ _0\"></span>ltimo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs873\">essenzialmente <span class=\"_ _56\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>al <span class=\"_ _56\"> </span>rilascio <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>euro <span class=\"_ _55\"> </span>1<span class=\"_ _0\"></span>.600 <span class=\"_ _56\"> </span>migliaia, <span class=\"_ _56\"> </span>collegato <span class=\"_ _56\"> </span>al <span class=\"_ _56\"> </span>conten<span class=\"_ _0\"></span>zioso <span class=\"_ _56\"> </span>doganale, <span class=\"_ _56\"> </span>come <span class=\"_ _56\"> </span>gi\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs874\">ampiamente <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>escritto. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>i r<span class=\"_ _0\"></span>icorda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>37 <span class=\"_ _0\"></span>prevede<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>mministra<span class=\"_ _0\"></span>tori <span class=\"_ _0\"></span>debba<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>effettuare<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs875\">accanto<span class=\"_ _0\"></span>namenti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _3c\"></span>nel <span class=\"_ _0\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caso <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _0\"></span>sia <span class=\"_ _3c\"></span>ritenuto <span class=\"_ _3c\"></span>probabile <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quantific<span class=\"_ _0\"></span>abile, <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nalit\u00e0<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs876\">quindi di<span class=\"_ _0\"></span> esp<span class=\"_ _0\"></span>rimere la<span class=\"_ _0\"></span> situaz<span class=\"_ _0\"></span>ione pi\u00f9 <span class=\"_ _0\"></span>veritiera<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>corrett<span class=\"_ _0\"></span>a, mentre<span class=\"_ _0\"></span> per gl<span class=\"_ _0\"></span>i altri<span class=\"_ _0\"></span> risc<span class=\"_ _0\"></span>hi privi <span class=\"_ _0\"></span>di ta<span class=\"_ _0\"></span>le cara<span class=\"_ _0\"></span>tteristica <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs877\">principi conta<span class=\"_ _0\"></span>bili internazi<span class=\"_ _0\"></span>onali escludon<span class=\"_ _0\"></span>o l\u2019appostaz<span class=\"_ _0\"></span>ione di fondi con un<span class=\"_ _0\"></span>a pura <span class=\"_ _0\"></span>motivazione \u201c<span class=\"_ _0\"></span>prudenziale\u201d.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs878\">(a)<span class=\"ffa\">  </span>Contenzioso do<span class=\"_ _0\"></span>ganale<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff2 fs0 fc0 sc0 ls0 ws0 gs879\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Relativam<span class=\"_ _0\"></span>ente al <span class=\"_ _3\"></span>contenz<span class=\"_ _0\"></span>ioso con l\u2019Agenzia delle Dogane di Savona per le societ\u00e0 Simba e Fresco, aventi<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs87a\">ad <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>alcune<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>imp<span class=\"_ _0\"></span>ortazioni di <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>nane <span class=\"_ _3\"></span>effettuate dal <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>negli anni <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>1997 al <span class=\"_ _4\"></span>2001,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>del<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs87b\">2023 sono stati fatti passi decisivi verso la risoluz<span class=\"_ _0\"></span>ione dello stesso come di seguito esplicitato.<span class=\"_ _0\"></span> Si <span class=\"_ _3\"></span>ricorda<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs87c\">che <span class=\"_ _0\"></span>relativamente <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>proc<span class=\"_ _0\"></span>edimento, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>20, S<span class=\"_ _0\"></span>imba <span class=\"_ _3c\"></span>S.p.A. <span class=\"_ _0\"></span>aveva <span class=\"_ _0\"></span>stipula<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>polizza <span class=\"_ _3c\"></span>assicurativa<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs87d\">denominata  Litigation  Buy-out  Insurance <span class=\"_ _50\"> </span>Policy  volta  a  calmierare <span class=\"_ _50\"> </span>l\u2019eventuale<span class=\"_ _0\"></span>  i<span class=\"_ _3\"></span>mpatto  di <span class=\"_ _5b\"> </span>un  esito<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs87e\">negativo nel <span class=\"_ _3\"></span>giudizio<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>Ne<span class=\"_ _0\"></span>lle more <span class=\"_ _3\"></span>della riassunzione del <span class=\"_ _3\"></span>giudizio dinanzi alla Corte <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>giustizia tributaria<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs87f\">la <span class=\"_ _3\"></span>compagnia assicurativa ha <span class=\"_ _4\"></span>eserci<span class=\"_ _0\"></span>tato <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>recesso dal <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontratto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>assi<span class=\"_ _0\"></span>curativo e <span class=\"_ _4\"></span>negat<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>eventuale <span class=\"_ _3\"></span>copertu<span class=\"_ _0\"></span>ra<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs880\">del <span class=\"_ _3c\"></span>sinistro, <span class=\"_ _3c\"></span>contra<span class=\"_ _0\"></span>vvenend<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrattualmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>efinitivo <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>costringendo <span class=\"_ _3f\"></span>Simba <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricorrere <span class=\"_ _3f\"></span>in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs881\">giudizio <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>veder <span class=\"_ _0\"></span>ottemp<span class=\"_ _0\"></span>erati <span class=\"_ _0\"></span>gli ob<span class=\"_ _0\"></span>blighi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertura <span class=\"_ _0\"></span>assicura<span class=\"_ _0\"></span>tiva <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>lla P<span class=\"_ _0\"></span>olizza <span class=\"_ _0\"></span>LBO. <span class=\"_ _0\"></span>In<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs882\">tale <span class=\"_ _55\"> </span>situazione <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>te<span class=\"_ _0\"></span>nuto <span class=\"_ _55\"> </span>conto <span class=\"_ _55\"> </span>dell\u2019intervenuta <span class=\"_ _55\"> </span>notifica <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>maggio <span class=\"_ _55\"> </span>2023 <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>n<span class=\"_ _0\"></span>umerose <span class=\"_ _55\"> </span>cartelle <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs883\">pagamento <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>onnesse <span class=\"_ _44\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>gli <span class=\"_ _44\"> </span>ultimi <span class=\"_ _44\"> </span>svilu<span class=\"_ _0\"></span>ppi <span class=\"_ _44\"> </span>processua<span class=\"_ _0\"></span>li <span class=\"_ _44\"> </span>relativi <span class=\"_ _44\"> </span>al <span class=\"_ _59\"> </span>rinvio <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _44\"> </span>contenzioso <span class=\"_ _59\"> </span>alla<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs884\">Commissione <span class=\"_ _3f\"></span>Tributa<span class=\"_ _0\"></span>ria <span class=\"_ _3c\"></span>Regionale<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>Simb<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>\u2013 <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>presc<span class=\"_ _0\"></span>indere <span class=\"_ _3c\"></span>dalle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>azioni <span class=\"_ _3f\"></span>nei <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>onfronti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>Com<span class=\"_ _0\"></span>pagnia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs885\">Assicurativa - s<span class=\"_ _0\"></span>i \u00e8 attivata tr<span class=\"_ _0\"></span>amite i propri<span class=\"_ _0\"></span> legali per cerc<span class=\"_ _0\"></span>are di addiveni<span class=\"_ _0\"></span>re ad un acc<span class=\"_ _0\"></span>ordo transatti<span class=\"_ _0\"></span>vo con<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs886\">l\u2019Agenzia <span class=\"_ _56\"> </span>delle <span class=\"_ _56\"> </span>Dogane, <span class=\"_ _56\"> </span>siglato <span class=\"_ _55\"> </span>in <span class=\"_ _56\"> </span>data <span class=\"_ _56\"> </span>29 <span class=\"_ _55\"> </span>giu<span class=\"_ _0\"></span>gno <span class=\"_ _56\"> </span>2023, <span class=\"_ _56\"> </span>p<span class=\"_ _3\"></span>er <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>efinire <span class=\"_ _56\"> </span>l\u2019intera <span class=\"_ _56\"> </span>controversia <span class=\"_ _56\"> </span>ed <span class=\"_ _56\"> </span>il<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs887\">conseguente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>bandono <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>contenz<span class=\"_ _0\"></span>iosi <span class=\"_ _3c\"></span>pendenti. <span class=\"_ _3c\"></span>Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3c\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>transa<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>costituisc<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs888\">alcun <span class=\"_ _4\"></span>riconos<span class=\"_ _0\"></span>cimento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>sponsabilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>n<span class=\"_ _0\"></span>elle <span class=\"_ _4\"></span>condotte<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>n\u00e9 <span class=\"_ _4\"></span>costituisc<span class=\"_ _0\"></span>e <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>mmissione <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lcuna <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>fo<span class=\"_ _0\"></span>ndatezza<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs889\">delle <span class=\"_ _0\"></span>prete<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>e/o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>omande <span class=\"_ _3c\"></span>e/o <span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>contro <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>essa <span class=\"_ _3c\"></span>azionate <span class=\"_ _3c\"></span>dall\u2019<span class=\"_ _0\"></span>Agenzia. <span class=\"_ _0\"></span>In <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>quanto <span class=\"_ _3c\"></span>pattuito <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs88a\">societ\u00e0 <span class=\"_ _54\"></span>Simba<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>imp<span class=\"_ _0\"></span>egnata <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>pagamen<span class=\"_ _0\"></span>to <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>saldo <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>stralcio <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _54\"></span>ulterior<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ltra <span class=\"_ _54\"></span>pretesa <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>parte<span class=\"_ _254\"> </span> </div>dell\u2019ente, <span class=\"_ _3c\"></span>dell\u2019im<span class=\"_ _0\"></span>posta <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>residuo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pari <span class=\"_ _3c\"></span>ad <span class=\"_ _3f\"></span>euro <span class=\"_ _3c\"></span>2.732 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _3c\"></span>riferibili <span class=\"_ _3c\"></span>sos<span class=\"_ _0\"></span>tanzialm<span class=\"_ _0\"></span>ente <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>dazi <span class=\"_ _3c\"></span>doganal<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span>L\u2019accordo <span class=\"_ _3c\"></span>prevede <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>nuncia <span class=\"_ _3c\"></span>dell\u2019A<span class=\"_ _0\"></span>genzia <span class=\"_ _3c\"></span>alla <span class=\"_ _3c\"></span>riscoss<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3c\"></span>interessi <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>ruolo <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>l\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>euro<span class=\"_ _254\"> </span>3.022 <span class=\"_ _3d\"> </span>migliaia <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>restit<span class=\"_ _0\"></span>uzione  a<span class=\"_ _0\"></span>  Si<span class=\"_ _0\"></span>mba  de<span class=\"_ _0\"></span>gli  i<span class=\"_ _0\"></span>nteressi <span class=\"_ _3d\"> </span>riscoss<span class=\"_ _0\"></span>i  e <span class=\"_ _3d\"> </span>r<span class=\"_ _0\"></span>iversati  a<span class=\"_ _0\"></span>ll\u2019Erario <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>seguito<span class=\"_ _0\"></span>  di<span class=\"_ _254\"> </span>precedente esecuz<span class=\"_ _0\"></span>ione relati<span class=\"_ _0\"></span>va alla sentenza<span class=\"_ _0\"></span> n.160/2012 p<span class=\"_ _0\"></span>er euro 241 miglia<span class=\"_ _0\"></span>ia.<span class=\"_ _254\"> </span>L\u2019operazione transattiva si <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rive<span class=\"_ _0\"></span>lata <span class=\"_ _3\"></span>molto <span class=\"_ _3\"></span>positiva per <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ha p<span class=\"_ _3\"></span>otuto in <span class=\"_ _4\"></span>questo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>modo risolvere<span class=\"_ _254\"> </span>un <span class=\"_ _5a\"> </span>annoso <span class=\"_ _5b\"> </span>contenzioso <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>l\u2019Agenzia <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>Dogane <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>durava <span class=\"_ _5a\"> </span>orma<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>20 <span class=\"_ _5a\"> </span>an<span class=\"_ _0\"></span>ni <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>conne<span class=\"_ _0\"></span>ssi <span class=\"_ _5a\"> </span>costi<span class=\"_ _254\"> </span>accessori sia i<span class=\"_ _0\"></span>nterni che di <span class=\"_ _0\"></span>natura legale e lo <span class=\"_ _0\"></span>ha potuto <span class=\"_ _0\"></span>fare a fronte di un ri<span class=\"_ _0\"></span>schio potenz<span class=\"_ _0\"></span>iale che avrebbe<span class=\"_ _254\"> </span>superato <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il li<span class=\"_ _0\"></span>mite de<span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>importi <span class=\"_ _0\"></span>assicurati <span class=\"_ _0\"></span>attrave<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>la polizz<span class=\"_ _0\"></span>a LB<span class=\"_ _0\"></span>O (il <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>potenziale <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span>caso di socc<span class=\"_ _0\"></span>ombenza in g<span class=\"_ _0\"></span>iudizio def<span class=\"_ _0\"></span>initivo, alla data d<span class=\"_ _0\"></span>i notifica d<span class=\"_ _0\"></span>ei singoli i<span class=\"_ _0\"></span>nviti al pagam<span class=\"_ _0\"></span>ento nel 200<span class=\"_ _0\"></span>9,<span class=\"_ _254\"> </span>sarebbe <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>iniziali <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>4,6 mili<span class=\"_ _0\"></span>oni a <span class=\"_ _0\"></span>titolo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dazi <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>iva (ridotto<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>ad e<span class=\"_ _0\"></span>uro 2,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valle<span class=\"_ _254\"> </span>degli <span class=\"_ _50\"> </span>ultimi <span class=\"_ _50\"> </span>svilu<span class=\"_ _0\"></span>ppi <span class=\"_ _50\"> </span>processua<span class=\"_ _0\"></span>li) <span class=\"_ _5b\"> </span>olt<span class=\"_ _0\"></span>re <span class=\"_ _5b\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>interessi  ed <span class=\"_ _50\"> </span>accessori  per <span class=\"_ _5b\"> </span>circa<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>3<span class=\"_ _0\"></span>,5 <span class=\"_ _50\"> </span>milioni <span class=\"_ _50\"> </span>a  cui <span class=\"_ _5b\"> </span>si<span class=\"_ _254\"> </span>sarebbero <span class=\"_ _0\"></span>aggiunti <span class=\"_ _0\"></span>ulterior<span class=\"_ _0\"></span>i interessi<span class=\"_ _0\"></span> fino<span class=\"_ _0\"></span> alla <span class=\"_ _0\"></span>definizione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>vertenza, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>conseguente<span class=\"_ _0\"></span> superame<span class=\"_ _0\"></span>nto<span class=\"_ _254\"> </span>dell\u2019importo <span class=\"_ _56\"> </span>massimo <span class=\"_ _56\"> </span>assic<span class=\"_ _0\"></span>urato). <span class=\"_ _56\"> </span>Tale <span class=\"_ _56\"> </span>transazione <span class=\"_ _56\"> </span>risulta <span class=\"_ _56\"> </span>poi <span class=\"_ _56\"> </span>\u2013 <span class=\"_ _55\"> </span>tratt<span class=\"_ _0\"></span>andosi <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>dazi <span class=\"_ _56\"> </span>doganali <span class=\"_ _56\"> </span>\u2013<span class=\"_ _254\"> </span>integralmente <span class=\"_ _55\"> </span>deducibile <span class=\"_ _55\"> </span>a <span class=\"_ _55\"> </span>fini <span class=\"_ _55\"> </span>fiscali <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>dunque <span class=\"_ _3d\"> </span>ul<span class=\"_ _0\"></span>teriormente <span class=\"_ _55\"> </span>conveniente <span class=\"_ _55\"> </span>da<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>punto <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>vista<span class=\"_ _254\"> </span>finanziario.<span class=\"_ _0\"></span> Di contro si segnala, relativamente al fondo rischi di euro 1.600 migli<span class=\"_ _0\"></span>aia, come gi\u00e0 <span class=\"_ _3\"></span>riportato<span class=\"_ _254\"> </span>nel <span class=\"_ _0\"></span>fascicolo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Bilancio <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22, nel <span class=\"_ _0\"></span>mese<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i lugl<span class=\"_ _0\"></span>io 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Sezioni <span class=\"_ _0\"></span>Unite <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Cassa<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>parte<span class=\"_ _254\"> </span>accolto <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>ricorso, <span class=\"_ _0\"></span>cassand<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sentenza <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pugnata <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rin<span class=\"_ _0\"></span>viando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>causa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>Corte <span class=\"_ _3c\"></span>d\u2019Appello <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>Venezia,<span class=\"_ _254\"> </span>in <span class=\"_ _3c\"></span>diversa <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>posizione <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>l<span class=\"_ _0\"></span>\u2019Avvocatura <span class=\"_ _3c\"></span>dello<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Stato <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>riassunto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>giud<span class=\"_ _0\"></span>izio <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>voca<span class=\"_ _0\"></span>tio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _3c\"></span>2023.<span class=\"_ _254\"> </span>Tuttavia, in <span class=\"_ _3\"></span>consideraz<span class=\"_ _0\"></span>ione del <span class=\"_ _3\"></span>fatto che <span class=\"_ _3\"></span>la richiesta di <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isarcimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el danno <span class=\"_ _3\"></span>\u00e8 stata costruita e <span class=\"_ _4\"></span>fon<span class=\"_ _0\"></span>data<span class=\"_ _254\"> </span>dalle <span class=\"_ _3c\"></span>Amministra<span class=\"_ _0\"></span>zioni <span class=\"_ _3c\"></span>sos<span class=\"_ _0\"></span>tanzialmente <span class=\"_ _3c\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sull<span class=\"_ _0\"></span>\u2019amm<span class=\"_ _0\"></span>ontare <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>presunti <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>zi <span class=\"_ _3c\"></span>evasi <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>entenza <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>lle<span class=\"_ _254\"> </span>Sezioni <span class=\"_ _3f\"></span>Unite, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>opra <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>itata, <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>disatteso <span class=\"_ _3f\"></span>completa<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>tale <span class=\"_ _3f\"></span>prospetta<span class=\"_ _0\"></span>zione, <span class=\"_ _3c\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>oggi <span class=\"_ _3f\"></span>appare <span class=\"_ _3f\"></span>remota<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span>possibilit\u00e0 per <span class=\"_ _4\"></span>le Amministra<span class=\"_ _0\"></span>zioni <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>riuscire <span class=\"_ _3\"></span>ad assolvere <span class=\"_ _3\"></span>gli oneri <span class=\"_ _4\"></span>prob<span class=\"_ _0\"></span>atori <span class=\"_ _3\"></span>gravanti a <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>rico anche<span class=\"_ _254\"> </span>con specifico r<span class=\"_ _0\"></span>iferimento a<span class=\"_ _0\"></span>lla quantif<span class=\"_ _0\"></span>icazione del d<span class=\"_ _0\"></span>anno<span class=\"_ _0\"></span> richiesto ed otte<span class=\"_ _0\"></span>nere, perta<span class=\"_ _0\"></span>nto, una sentenz<span class=\"_ _0\"></span>a di<span class=\"_ _254\"> </span>risarcimento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>danni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>favore.<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Nel <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>2023, <span class=\"_ _4\"></span>a seguito <span class=\"_ _4\"></span>dell\u2019a<span class=\"_ _0\"></span>ggiornament<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>dell\u2019a<span class=\"_ _0\"></span>nalisi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ale<span class=\"_ _254\"> </span>sentenza <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>sup<span class=\"_ _0\"></span>porto <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>consul<span class=\"_ _0\"></span>enti <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po, <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>confermato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>rigua<span class=\"_ _0\"></span>rdo <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>rischio <span class=\"_ _3f\"></span>re<span class=\"_ _0\"></span>moto <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span>pertanto la soci<span class=\"_ _0\"></span>et\u00e0 ha deciso di libe<span class=\"_ _0\"></span>rare il fondo accanto<span class=\"_ _0\"></span>namento. Si segnala i<span class=\"_ _0\"></span>noltre che il rilasci<span class=\"_ _0\"></span>o di tale<span class=\"_ _254\"> </span>fondo ha generato<span class=\"_ _0\"></span> una sopra<span class=\"_ _0\"></span>vvenienza atti<span class=\"_ _0\"></span>va non impo<span class=\"_ _0\"></span>nibile ai fini delle<span class=\"_ _0\"></span> imposte s<span class=\"_ _0\"></span>ui redditi.<span class=\"_ _254\"> </span>(b)<span class=\"ffa\"> <span class=\"_ _50\"> </span></span>Contenzioso f<span class=\"_ _0\"></span>iscale<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Al <span class=\"_ _5b\"> </span>31 <span class=\"_ _50\"> </span>dicembre <span class=\"_ _5b\"> </span>2023, <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ontrolla<span class=\"_ _0\"></span>ta <span class=\"_ _5b\"> </span>messicana <span class=\"_ _5b\"> </span>Come<span class=\"_ _0\"></span>rcializadora <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>Fruta<span class=\"_ _0\"></span>s <span class=\"_ _5b\"> </span>Acapulco <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>oncluso <span class=\"_ _5b\"> </span>il<span class=\"_ _254\"> </span></span></span>contenzioso <span class=\"_ _0\"></span>trib<span class=\"_ _0\"></span>utario <span class=\"_ _0\"></span>scat<span class=\"_ _0\"></span>urito <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _3c\"></span>verifica<span class=\"_ _0\"></span> fisc<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>period<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d\u2019imposta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2013 <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>delle<span class=\"_ _254\"> </span>imposte <span class=\"_ _50\"> </span>su  reddito <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>ISR), <span class=\"_ _50\"> </span>imposta  Empresarial <span class=\"_ _50\"> </span>a  Tasa <span class=\"_ _5b\"> </span>Uni<span class=\"_ _0\"></span>ca <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>IETU) <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>I<span class=\"_ _0\"></span>VA, <span class=\"_ _50\"> </span>con  esito <span class=\"_ _5b\"> </span>positivo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ne<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>confronti della <span class=\"_ _0\"></span>societ\u00e0 senz<span class=\"_ _0\"></span>a dover corrispond<span class=\"_ _0\"></span>ere mag<span class=\"_ _0\"></span>giori imposte. -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _3\"></span>2023, <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>c<span class=\"_ _0\"></span>ontrollata <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>ortoghese <span class=\"_ _4\"></span>Eurofruta<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>continua <span class=\"_ _4\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _4\"></span>coinvo<span class=\"_ _0\"></span>lta <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>tenzioso<span class=\"_ _254\"> </span></span></span>avente <span class=\"_ _5f\"> </span>ad <span class=\"_ _4c\"> </span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _5f\"> </span>un <span class=\"_ _5f\"> </span>a<span class=\"_ _0\"></span>vviso <span class=\"_ _5f\"> </span>di <span class=\"_ _4c\"> </span>accertam<span class=\"_ _0\"></span>ento <span class=\"_ _5f\"> </span>fis<span class=\"_ _0\"></span>cale <span class=\"_ _5f\"> </span>relativo <span class=\"_ _4c\"> </span>all\u2019anno<span class=\"_ _0\"></span> <span class=\"_ _5f\"> </span>2014 <span class=\"_ _4c\"> </span>attraverso <span class=\"_ _4c\"> </span>cui<span class=\"_ _254\"> </span>l\u2019amministraz<span class=\"_ _0\"></span>ione fiscale <span class=\"_ _0\"></span>portoghese <span class=\"_ _0\"></span>accertava <span class=\"_ _0\"></span>presuntivame<span class=\"_ _0\"></span>nte maggior<span class=\"_ _0\"></span>i ricavi <span class=\"_ _0\"></span>per euro <span class=\"_ _0\"></span>1.677 mi<span class=\"_ _0\"></span>gliaia<span class=\"_ _254\"> </span>da  cui  scaturiva  una  maggiore<span class=\"_ _0\"></span>  IVA,  incluso  interessi,  per  euro<span class=\"_ _0\"></span>  111  migliaia.  Come  segnalato  nelle<span class=\"_ _254\"> </span>precedenti  relazioni <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>av<span class=\"_ _0\"></span>eva <span class=\"_ _50\"> </span>avviato  un <span class=\"_ _5b\"> </span>cont<span class=\"_ _0\"></span>enzioso  avverso <span class=\"_ _50\"> </span>il <span class=\"_ _50\"> </span>suddetto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>certamento,  con<span class=\"_ _254\"> </span>sospensione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _54\"></span>contestati, <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>esito <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>isulta <span class=\"_ _54\"></span>allo <span class=\"_ _54\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pende<span class=\"_ _0\"></span>nte. <span class=\"_ _54\"></span>Si<span class=\"_ _254\"> </span>segnala <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _59\"> </span>con <span class=\"_ _59\"> </span>sentenz<span class=\"_ _0\"></span>a <span class=\"_ _44\"> </span>del <span class=\"_ _59\"> </span>12 <span class=\"_ _59\"> </span>febbra<span class=\"_ _0\"></span>io <span class=\"_ _44\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>Tri<span class=\"_ _0\"></span>bunale <span class=\"_ _59\"> </span>ha <span class=\"_ _44\"> </span>ac<span class=\"_ _0\"></span>colto <span class=\"_ _59\"> </span>le <span class=\"_ _59\"> </span>pretese <span class=\"_ _59\"> </span>della <span class=\"_ _59\"> </span>Soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _44\"> </span>e<span class=\"_ _254\"> </span>l\u2019amministraz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>ancora <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mpi <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>prom<span class=\"_ _0\"></span>uovere <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ppello. <span class=\"_ _3c\"></span>La <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>non <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>nziato <span class=\"_ _3c\"></span>fondi<span class=\"_ _254\"> </span>rischi <span class=\"_ _0\"></span>su <span class=\"_ _3c\"></span>tale <span class=\"_ _3c\"></span>conte<span class=\"_ _0\"></span>nzioso <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>quanto, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>supporto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsulenti <span class=\"_ _0\"></span>loc<span class=\"_ _0\"></span>ali, <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>itiene <span class=\"_ _0\"></span>remoto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>rischio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>soccombenz<span class=\"_ _0\"></span>a. (c)<span class=\"ffa\"> <span class=\"_ _55\"> </span></span>Contenzioso c<span class=\"_ _0\"></span>ivile<span class=\"_ _254\"> </span>Alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>questa <span class=\"_ _3f\"></span>R<span class=\"_ _0\"></span>elazione <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>esse<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>alc<span class=\"_ _0\"></span>uni <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>ntenziosi <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>caratte<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ivilistic<span class=\"_ _0\"></span>o, <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mporto <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span>rilevante, i pi\u00f9<span class=\"_ _0\"></span> significativi d<span class=\"_ _0\"></span>ei quali sono qu<span class=\"_ _0\"></span>i di seguito indica<span class=\"_ _0\"></span>ti:<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Come <span class=\"_ _56\"> </span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _57\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _56\"> </span>prec<span class=\"_ _0\"></span>edente <span class=\"_ _57\"> </span>relazione <span class=\"_ _57\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>da<span class=\"_ _0\"></span>ta <span class=\"_ _57\"> </span>del <span class=\"_ _57\"> </span>31 <span class=\"_ _57\"> </span>dicembre <span class=\"_ _57\"> </span>20<span class=\"_ _0\"></span>23 <span class=\"_ _57\"> </span>la <span class=\"_ _57\"> </span>societ\u00e0 <span class=\"_ _57\"> </span>Frutt<span class=\"_ _0\"></span>ital<span class=\"_ _254\"> </span></span></span>(incorporante <span class=\"_ _0\"></span>di Frut<span class=\"_ _0\"></span>tital F<span class=\"_ _0\"></span>irenze), <span class=\"_ _0\"></span>continua<span class=\"_ _0\"></span> ad <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>coinvolt<span class=\"_ _0\"></span>a in <span class=\"_ _0\"></span>un g<span class=\"_ _0\"></span>iudizio p<span class=\"_ _0\"></span>romosso <span class=\"_ _0\"></span>da Sun<span class=\"_ _0\"></span> World<span class=\"_ _254\"> </span>anche contro C<span class=\"_ _3\"></span>ONAD<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e Tropico S.r.l. <span class=\"_ _3\"></span>ai fini <span class=\"_ _3\"></span>dell\u2019accerta<span class=\"_ _0\"></span>mento della pretesa violazione di un <span class=\"_ _4\"></span>bre<span class=\"_ _0\"></span>vetto per<span class=\"_ _254\"> </span>variet\u00e0 <span class=\"_ _54\"></span>vegetale<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>segno <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>istintivo <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>titolari<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _54\"></span>dell\u2019<span class=\"_ _0\"></span>attrice <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>dell\u2019as<span class=\"_ _0\"></span>serita <span class=\"_ _54\"></span>commissione <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>at<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>di<span class=\"_ _254\"> </span>concorrenza <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>leale <span class=\"_ _0\"></span>ex <span class=\"_ _3c\"></span>art. <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>598 <span class=\"_ _0\"></span>n. <span class=\"_ _0\"></span>1, <span class=\"_ _3c\"></span>2 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>od.civ., <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elativamente<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ntenza <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>21 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>prile<span class=\"_ _254\"> </span>2023 <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Trib<span class=\"_ _0\"></span>unale <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>resp<span class=\"_ _0\"></span>into <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>doma<span class=\"_ _0\"></span>nde <span class=\"_ _3c\"></span>proposte<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dalla <span class=\"_ _3c\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>rice, <span class=\"_ _3c\"></span>richi<span class=\"_ _0\"></span>edendole <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>fusione <span class=\"_ _3c\"></span>delle<span class=\"_ _254\"> </span>spese <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>favo<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>tut<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>pa<span class=\"_ _0\"></span>rti <span class=\"_ _3\"></span>costituite. I<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>settembre 2023 <span class=\"_ _4\"></span>\u00e8 stato <span class=\"_ _4\"></span>proposto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>appello. Si <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttesa<span class=\"_ _254\"> </span>del verbale dell\u2019<span class=\"_ _0\"></span>ultima udienza<span class=\"_ _0\"></span> contenente il pro<span class=\"_ _0\"></span>vvedimento <span class=\"_ _0\"></span>del giudice. -<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Nel <span class=\"_ _3c\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>dell\u2019u<span class=\"_ _0\"></span>ltimo <span class=\"_ _3c\"></span>bienn<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3c\"></span>Fruttita<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>sta<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>parte <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>una <span class=\"_ _3c\"></span>ser<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>cause <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>staurate <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _3c\"></span>suoi<span class=\"_ _254\"> </span></span></span>confronti <span class=\"_ _0\"></span>da va<span class=\"_ _0\"></span>ri lavorato<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>che av<span class=\"_ _0\"></span>evano svolt<span class=\"_ _0\"></span>o attivi<span class=\"_ _0\"></span>t\u00e0 la<span class=\"_ _0\"></span>vorativa n<span class=\"_ _0\"></span>ell\u2019ambito d<span class=\"_ _0\"></span>ell\u2019appalto <span class=\"_ _0\"></span>intercors<span class=\"_ _0\"></span>o tra<span class=\"_ _254\"> </span>Fruttital <span class=\"_ _5b\"> </span>S.r.l. <span class=\"_ _5b\"> </span>ed <span class=\"_ _5b\"> </span>alcune<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ooperative <span class=\"_ _5b\"> </span>presso <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>magaz<span class=\"_ _0\"></span>zino <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Frutt<span class=\"_ _0\"></span>ital <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>M<span class=\"_ _0\"></span>ilano. <span class=\"_ _5b\"> </span>La <span class=\"_ _5b\"> </span>pretesa <span class=\"_ _5b\"> </span>avanzata<span class=\"_ _254\"> </span>riguardava <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>richiesta <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>costituzione <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>lavoro <span class=\"_ _3c\"></span>subordinato <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>Frutti<span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>respinto,<span class=\"_ _254\"> </span>stante <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il ve<span class=\"_ _0\"></span>nir m<span class=\"_ _0\"></span>eno <span class=\"_ _0\"></span>dell\u2019operativ<span class=\"_ _0\"></span>it\u00e0 d<span class=\"_ _0\"></span>el magazz<span class=\"_ _0\"></span>ino, c<span class=\"_ _0\"></span>ercando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>soluzione <span class=\"_ _0\"></span>negoziale<span class=\"_ _0\"></span>, trova<span class=\"_ _0\"></span>ta ed<span class=\"_ _254\"> </span>attuata con <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>mag<span class=\"_ _0\"></span>gior <span class=\"_ _3\"></span>parte <span class=\"_ _4\"></span>dei ricorrenti, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>cui costo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _4\"></span>spesa<span class=\"_ _0\"></span>to. <span class=\"_ _4\"></span>Al<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2023 <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isulta <span class=\"_ _3\"></span>ancora<span class=\"_ _254\"> </span>pendente <span class=\"_ _54\"></span>una <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>inima <span class=\"_ _54\"></span>parte <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>tali <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontenziosi<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fron<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _3f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>tata <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>nziata <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fondo <span class=\"_ _54\"></span>rischi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span>somma <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>inea <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>tr<span class=\"_ _0\"></span>ansazioni finalizzate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>corso d\u2019anno. <span class=\"_ _4\"></span>Analog<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ituazione si <span class=\"_ _4\"></span>\u00e8 verificata <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>alcuni<span class=\"_ _254\"> </span>dipendenti <span class=\"_ _54\"></span>delle <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ooperativ<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>operava<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>presso <span class=\"_ _54\"></span>il <span class=\"_ _5a\"> </span>magazzino <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>F<span class=\"_ _0\"></span>irenze <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>quali <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>evede <span class=\"_ _54\"></span>sia<span class=\"_ _254\"> </span>probabile <span class=\"_ _57\"> </span>che <span class=\"_ _57\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>rag<span class=\"_ _0\"></span>giungano <span class=\"_ _57\"> </span>ac<span class=\"_ _0\"></span>cordi <span class=\"_ _56\"> </span>di <span class=\"_ _57\"> </span>co<span class=\"_ _0\"></span>nciliazion<span class=\"_ _0\"></span>e <span class=\"_ _56\"> </span>a <span class=\"_ _57\"> </span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _57\"> </span>dei <span class=\"_ _57\"> </span>quali <span class=\"_ _57\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>stato <span class=\"_ _57\"> </span>effe<span class=\"_ _0\"></span>ttuato <span class=\"_ _57\"> </span>un<span class=\"_ _254\"> </span>accanto<span class=\"_ _0\"></span>namento a bilancio<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-657": {
   "value": "Le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> imposte<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ifferite <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stanz<span class=\"_ _0\"></span>iate s<span class=\"_ _0\"></span>ulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>differ<span class=\"_ _0\"></span>enze <span class=\"_ _0\"></span>tempor<span class=\"_ _0\"></span>anee, <span class=\"_ _0\"></span>soggette <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tassa<span class=\"_ _0\"></span>zione<span class=\"_ _254\"> </span>differita, <span class=\"_ _5b\"> </span>derivanti <span class=\"_ _5b\"> </span>dalle <span class=\"_ _5b\"> </span>rett<span class=\"_ _0\"></span>ifiche <span class=\"_ _5a\"> </span>apporta<span class=\"_ _0\"></span>te <span class=\"_ _5a\"> </span>ai <span class=\"_ _5b\"> </span>singol<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>bilanci<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>delle <span class=\"_ _5b\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>consolidate <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>applicazione <span class=\"_ _5b\"> </span>dei<span class=\"_ _254\"> </span>principi <span class=\"_ _3f\"></span>conta<span class=\"_ _0\"></span>bili <span class=\"_ _3c\"></span>o<span class=\"_ _0\"></span>mogenei <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _3c\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3f\"></span>tem<span class=\"_ _0\"></span>poranee <span class=\"_ _3f\"></span>fra <span class=\"_ _3f\"></span>il <span class=\"_ _54\"></span>valore <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>delle<span class=\"_ _254\"> </span>passivit\u00e0 <span class=\"_ _3c\"></span>isc<span class=\"_ _0\"></span>ritte <span class=\"_ _3c\"></span>nel <span class=\"_ _3c\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>consol<span class=\"_ _0\"></span>idato <span class=\"_ _3c\"></span>ed <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>valore <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>sse <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>fin<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>scali. <span class=\"_ _3c\"></span>Al <span class=\"_ _3f\"></span>31 <span class=\"_ _3c\"></span>dicembre <span class=\"_ _3f\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>posta<span class=\"_ _254\"> </span>presenta un decremento di euro 377 migliaia, p<span class=\"_ _3\"></span>er la pi\u00f9 parte legata al rilascio delle im<span class=\"_ _3\"></span>poste differite sui valori<span class=\"_ _254\"> </span>mark-to-marke<span class=\"_ _0\"></span>t dei deriva<span class=\"_ _0\"></span>ti di copertura<span class=\"_ _0\"></span> relativa<span class=\"_ _0\"></span>mente ai tass<span class=\"_ _0\"></span>i di interesse <span class=\"_ _0\"></span>e sulla <span class=\"_ _0\"></span>valutazione at<span class=\"_ _0\"></span>tuariale della<span class=\"_ _254\"> </span>passivit\u00e0 per i be<span class=\"_ _0\"></span>nefici ai d<span class=\"_ _0\"></span>ipendenti. Pe<span class=\"_ _0\"></span>r ulteriori dettagli<span class=\"_ _0\"></span> si rimanda<span class=\"_ _0\"></span> alla Nota 29<span class=\"_ _0\"></span> \u201cImposte sul reddito<span class=\"_ _0\"></span>\u201d.<span class=\"_ _254\"> </span>NOTA 17. Fondi Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _6d\"> </span>31.12.2022 <span class=\"_ _6d\"> </span>Variazione<span class=\"_ _254\"> </span>Fondo per restituzione parco contenitori <span class=\"_ _129\"> </span>3.892 <span class=\"_ _0\"></span> <span class=\"_ _19e\"> </span>3<span class=\"_ _0\"></span>.545  <span class=\"_ _c7\"> </span>347 Fondi per rischi ed oneri <span class=\"_ _17c\"> </span>1.056  <span class=\"_ _a2\"> </span>2.2<span class=\"_ _0\"></span>13  <span class=\"_ _19c\"> </span>(1.157)<span class=\"_ _254\"> </span>Fondi <span class=\"_ _134\"> </span>4.948  <span class=\"_ _13d\"> </span>5.<span class=\"_ _0\"></span>759  <span class=\"_ _ec\"> </span>(810)<span class=\"_ _254\"> </span>La voce \u201cFondi\u201d comprende<span class=\"_ _0\"></span> stanziamenti effettuati<span class=\"_ _0\"></span> in funzione di contenziosi in essere al 31 dicembre 2023 in<span class=\"_ _254\"> </span>varie societ\u00e0<span class=\"_ _0\"></span> del Grup<span class=\"_ _0\"></span>po, frut<span class=\"_ _0\"></span>to di stime accura<span class=\"_ _0\"></span>te da par<span class=\"_ _0\"></span>te degli Ammin<span class=\"_ _0\"></span>istratori<span class=\"_ _0\"></span> nonch\u00e9 il fon<span class=\"_ _0\"></span>do costituito<span class=\"_ _0\"></span> per<span class=\"_ _254\"> </span>le p<span class=\"_ _3\"></span>reviste spese <span class=\"_ _3\"></span>di manutenzione da <span class=\"_ _3\"></span>sosteners<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>al momento <span class=\"_ _3\"></span>della restituzione dei contenitori <span class=\"_ _3\"></span>usati nell\u2019attivit\u00e0<span class=\"_ _254\"> </span>di trasporto nava<span class=\"_ _0\"></span>le al termi<span class=\"_ _0\"></span>ne del contratto<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Nel <span class=\"_ _5b\"> </span>cors<span class=\"_ _0\"></span>o <span class=\"_ _5b\"> </span>del <span class=\"_ _50\"> </span>2023 <span class=\"_ _5b\"> </span>il  Fondo <span class=\"_ _5b\"> </span>per <span class=\"_ _5b\"> </span>rest<span class=\"_ _0\"></span>ituzione <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>onten<span class=\"_ _0\"></span>itori <span class=\"_ _5b\"> </span>si <span class=\"_ _50\"> </span>incrementa  per <span class=\"_ _5b\"> </span>euro <span class=\"_ _50\"> </span>347 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>per <span class=\"_ _50\"> </span>effetto<span class=\"_ _254\"> </span>dell\u2019acc<span class=\"_ _0\"></span>antonamento di compete<span class=\"_ _0\"></span>nza di euro 558 <span class=\"_ _0\"></span>migliaia ed uti<span class=\"_ _0\"></span>lizzi per euro <span class=\"_ _0\"></span>211 migliaia. Gli accantonamenti iscritti nei fondi, che rappresentan<span class=\"_ _0\"></span>o la stima <span class=\"_ _3\"></span>degli esborsi futuri elaborati anche sulla base<span class=\"_ _254\"> </span>dell\u2019esperienza <span class=\"_ _3c\"></span>storica, <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stati <span class=\"_ _3c\"></span>assoggettati <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lutazione <span class=\"_ _3c\"></span>attuariale <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>effetto <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>stato <span class=\"_ _3c\"></span>ritenuto<span class=\"_ _254\"> </span>trascurabile<span class=\"_ _0\"></span> nel bilancio cons<span class=\"_ _0\"></span>olidato.<span class=\"_ _254\"> </span>Per quanto invec<span class=\"_ _0\"></span>e concerne i fondi rischi ed one<span class=\"_ _0\"></span>ri la movimenta<span class=\"_ _0\"></span>zione \u00e8 frutto di accan<span class=\"_ _0\"></span>tonamenti per euro 496<span class=\"_ _254\"> </span>migliaia, <span class=\"_ _5a\"> </span>e<span class=\"_ _0\"></span>ffetto <span class=\"_ _5a\"> </span>perim<span class=\"_ _0\"></span>etro <span class=\"_ _5a\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5a\"> </span>euro <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>63 <span class=\"_ _5a\"> </span>migli<span class=\"_ _0\"></span>aia, <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>fronte <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>utilizzi<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>euro <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>.979 <span class=\"_ _5a\"> </span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _5a\"> </span>quest\u2019u<span class=\"_ _0\"></span>ltimo<span class=\"_ _254\"> </span>essenzialmente <span class=\"_ _56\"> </span>legato<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>al <span class=\"_ _56\"> </span>rilascio <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>euro <span class=\"_ _55\"> </span>1<span class=\"_ _0\"></span>.600 <span class=\"_ _56\"> </span>migliaia, <span class=\"_ _56\"> </span>collegato <span class=\"_ _56\"> </span>al <span class=\"_ _56\"> </span>conten<span class=\"_ _0\"></span>zioso <span class=\"_ _56\"> </span>doganale, <span class=\"_ _56\"> </span>come <span class=\"_ _56\"> </span>gi\u00e0<span class=\"_ _254\"> </span>ampiamente <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>escritto. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>i r<span class=\"_ _0\"></span>icorda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>37 <span class=\"_ _0\"></span>prevede<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>mministra<span class=\"_ _0\"></span>tori <span class=\"_ _0\"></span>debba<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>effettuare<span class=\"_ _254\"> </span>accanto<span class=\"_ _0\"></span>namenti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _3c\"></span>nel <span class=\"_ _0\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caso <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _0\"></span>sia <span class=\"_ _3c\"></span>ritenuto <span class=\"_ _3c\"></span>probabile <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quantific<span class=\"_ _0\"></span>abile, <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nalit\u00e0<span class=\"_ _254\"> </span>quindi di<span class=\"_ _0\"></span> esp<span class=\"_ _0\"></span>rimere la<span class=\"_ _0\"></span> situaz<span class=\"_ _0\"></span>ione pi\u00f9 <span class=\"_ _0\"></span>veritiera<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>corrett<span class=\"_ _0\"></span>a, mentre<span class=\"_ _0\"></span> per gl<span class=\"_ _0\"></span>i altri<span class=\"_ _0\"></span> risc<span class=\"_ _0\"></span>hi privi <span class=\"_ _0\"></span>di ta<span class=\"_ _0\"></span>le cara<span class=\"_ _0\"></span>tteristica <span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>principi conta<span class=\"_ _0\"></span>bili internazi<span class=\"_ _0\"></span>onali escludon<span class=\"_ _0\"></span>o l\u2019appostaz<span class=\"_ _0\"></span>ione di fondi con un<span class=\"_ _0\"></span>a pura <span class=\"_ _0\"></span>motivazione \u201c<span class=\"_ _0\"></span>prudenziale\u201d.<span class=\"_ _254\"> </span>(a)<span class=\"ffa\">  </span>Contenzioso do<span class=\"_ _0\"></span>ganale<span class=\"_ _254\"> </span>-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Relativam<span class=\"_ _0\"></span>ente al <span class=\"_ _3\"></span>contenz<span class=\"_ _0\"></span>ioso con l\u2019Agenzia delle Dogane di Savona per le societ\u00e0 Simba e Fresco, aventi<span class=\"_ _254\"> </span></span></span>ad <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>alcune<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>imp<span class=\"_ _0\"></span>ortazioni di <span class=\"_ _4\"></span>ba<span class=\"_ _0\"></span>nane <span class=\"_ _3\"></span>effettuate dal <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>negli anni <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>1997 al <span class=\"_ _4\"></span>2001,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>del<span class=\"_ _254\"> </span>2023 sono stati fatti passi decisivi verso la risoluz<span class=\"_ _0\"></span>ione dello stesso come di seguito esplicitato.<span class=\"_ _0\"></span> Si <span class=\"_ _3\"></span>ricorda<span class=\"_ _254\"> </span>che <span class=\"_ _0\"></span>relativamente <span class=\"_ _3c\"></span>a <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>proc<span class=\"_ _0\"></span>edimento, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>20, S<span class=\"_ _0\"></span>imba <span class=\"_ _3c\"></span>S.p.A. <span class=\"_ _0\"></span>aveva <span class=\"_ _0\"></span>stipula<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>polizza <span class=\"_ _3c\"></span>assicurativa<span class=\"_ _254\"> </span>denominata  Litigation  Buy-out  Insurance <span class=\"_ _50\"> </span>Policy  volta  a  calmierare <span class=\"_ _50\"> </span>l\u2019eventuale<span class=\"_ _0\"></span>  i<span class=\"_ _3\"></span>mpatto  di <span class=\"_ _5b\"> </span>un  esito<span class=\"_ _254\"> </span>negativo nel <span class=\"_ _3\"></span>giudizio<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>Ne<span class=\"_ _0\"></span>lle more <span class=\"_ _3\"></span>della riassunzione del <span class=\"_ _3\"></span>giudizio dinanzi alla Corte <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>giustizia tributaria<span class=\"_ _0\"></span>,<span class=\"_ _254\"> </span>la <span class=\"_ _3\"></span>compagnia assicurativa ha <span class=\"_ _4\"></span>eserci<span class=\"_ _0\"></span>tato <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>recesso dal <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontratto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>assi<span class=\"_ _0\"></span>curativo e <span class=\"_ _4\"></span>negat<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>eventuale <span class=\"_ _3\"></span>copertu<span class=\"_ _0\"></span>ra<span class=\"_ _254\"> </span>del <span class=\"_ _3c\"></span>sinistro, <span class=\"_ _3c\"></span>contra<span class=\"_ _0\"></span>vvenend<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrattualmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>efinitivo <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>costringendo <span class=\"_ _3f\"></span>Simba <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ricorrere <span class=\"_ _3f\"></span>in<span class=\"_ _254\"> </span>giudizio <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>veder <span class=\"_ _0\"></span>ottemp<span class=\"_ _0\"></span>erati <span class=\"_ _0\"></span>gli ob<span class=\"_ _0\"></span>blighi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertura <span class=\"_ _0\"></span>assicura<span class=\"_ _0\"></span>tiva <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>lla P<span class=\"_ _0\"></span>olizza <span class=\"_ _0\"></span>LBO. <span class=\"_ _0\"></span>In<span class=\"_ _254\"> </span>tale <span class=\"_ _55\"> </span>situazione <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>te<span class=\"_ _0\"></span>nuto <span class=\"_ _55\"> </span>conto <span class=\"_ _55\"> </span>dell\u2019intervenuta <span class=\"_ _55\"> </span>notifica <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>maggio <span class=\"_ _55\"> </span>2023 <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>n<span class=\"_ _0\"></span>umerose <span class=\"_ _55\"> </span>cartelle <span class=\"_ _55\"> </span>di<span class=\"_ _254\"> </span>pagamento <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>onnesse <span class=\"_ _44\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>gli <span class=\"_ _44\"> </span>ultimi <span class=\"_ _44\"> </span>svilu<span class=\"_ _0\"></span>ppi <span class=\"_ _44\"> </span>processua<span class=\"_ _0\"></span>li <span class=\"_ _44\"> </span>relativi <span class=\"_ _44\"> </span>al <span class=\"_ _59\"> </span>rinvio <span class=\"_ _44\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _44\"> </span>contenzioso <span class=\"_ _59\"> </span>alla<span class=\"_ _254\"> </span>Commissione <span class=\"_ _3f\"></span>Tributa<span class=\"_ _0\"></span>ria <span class=\"_ _3c\"></span>Regionale<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>Simb<span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>\u2013 <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>presc<span class=\"_ _0\"></span>indere <span class=\"_ _3c\"></span>dalle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>azioni <span class=\"_ _3f\"></span>nei <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>onfronti <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>Com<span class=\"_ _0\"></span>pagnia<span class=\"_ _254\"> </span>Assicurativa - s<span class=\"_ _0\"></span>i \u00e8 attivata tr<span class=\"_ _0\"></span>amite i propri<span class=\"_ _0\"></span> legali per cerc<span class=\"_ _0\"></span>are di addiveni<span class=\"_ _0\"></span>re ad un acc<span class=\"_ _0\"></span>ordo transatti<span class=\"_ _0\"></span>vo con<span class=\"_ _254\"> </span>l\u2019Agenzia <span class=\"_ _56\"> </span>delle <span class=\"_ _56\"> </span>Dogane, <span class=\"_ _56\"> </span>siglato <span class=\"_ _55\"> </span>in <span class=\"_ _56\"> </span>data <span class=\"_ _56\"> </span>29 <span class=\"_ _55\"> </span>giu<span class=\"_ _0\"></span>gno <span class=\"_ _56\"> </span>2023, <span class=\"_ _56\"> </span>p<span class=\"_ _3\"></span>er <span class=\"_ _55\"> </span>d<span class=\"_ _0\"></span>efinire <span class=\"_ _56\"> </span>l\u2019intera <span class=\"_ _56\"> </span>controversia <span class=\"_ _56\"> </span>ed <span class=\"_ _56\"> </span>il<span class=\"_ _254\"> </span>conseguente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>bandono <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>i <span class=\"_ _3c\"></span>contenz<span class=\"_ _0\"></span>iosi <span class=\"_ _3c\"></span>pendenti. <span class=\"_ _3c\"></span>Si <span class=\"_ _3f\"></span>segnala <span class=\"_ _3c\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>transa<span class=\"_ _0\"></span>zione <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>costituisc<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>alcun <span class=\"_ _4\"></span>riconos<span class=\"_ _0\"></span>cimento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>sponsabilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>n<span class=\"_ _0\"></span>elle <span class=\"_ _4\"></span>condotte<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>n\u00e9 <span class=\"_ _4\"></span>costituisc<span class=\"_ _0\"></span>e <span class=\"_ _3e\"></span>a<span class=\"_ _0\"></span>mmissione <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lcuna <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>fo<span class=\"_ _0\"></span>ndatezza<span class=\"_ _254\"> </span>delle <span class=\"_ _0\"></span>prete<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>e/o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>omande <span class=\"_ _3c\"></span>e/o <span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>contro <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>essa <span class=\"_ _3c\"></span>azionate <span class=\"_ _3c\"></span>dall\u2019<span class=\"_ _0\"></span>Agenzia. <span class=\"_ _0\"></span>In <span class=\"_ _3c\"></span>base <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>quanto <span class=\"_ _3c\"></span>pattuito <span class=\"_ _0\"></span>la<span class=\"_ _254\"> </span>societ\u00e0 <span class=\"_ _54\"></span>Simba<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>imp<span class=\"_ _0\"></span>egnata <span class=\"_ _54\"></span>al <span class=\"_ _54\"></span>pagamen<span class=\"_ _0\"></span>to <span class=\"_ _54\"></span>a <span class=\"_ _54\"></span>saldo <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>stralcio <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>o<span class=\"_ _0\"></span>gni <span class=\"_ _54\"></span>ulterior<span class=\"_ _0\"></span>e <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ltra <span class=\"_ _54\"></span>pretesa <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _54\"></span>parte<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs88c\">dell\u2019ente, <span class=\"_ _3c\"></span>dell\u2019im<span class=\"_ _0\"></span>posta <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>residuo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pari <span class=\"_ _3c\"></span>ad <span class=\"_ _3f\"></span>euro <span class=\"_ _3c\"></span>2.732 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _3c\"></span>riferibili <span class=\"_ _3c\"></span>sos<span class=\"_ _0\"></span>tanzialm<span class=\"_ _0\"></span>ente <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>dazi <span class=\"_ _3c\"></span>doganal<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs88d\">L\u2019accordo <span class=\"_ _3c\"></span>prevede <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>nuncia <span class=\"_ _3c\"></span>dell\u2019A<span class=\"_ _0\"></span>genzia <span class=\"_ _3c\"></span>alla <span class=\"_ _3c\"></span>riscoss<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3c\"></span>interessi <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>ruolo <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>l\u2019im<span class=\"_ _0\"></span>porto <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>euro<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs88e\">3.022 <span class=\"_ _3d\"> </span>migliaia <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>restit<span class=\"_ _0\"></span>uzione  a<span class=\"_ _0\"></span>  Si<span class=\"_ _0\"></span>mba  de<span class=\"_ _0\"></span>gli  i<span class=\"_ _0\"></span>nteressi <span class=\"_ _3d\"> </span>riscoss<span class=\"_ _0\"></span>i  e <span class=\"_ _3d\"> </span>r<span class=\"_ _0\"></span>iversati  a<span class=\"_ _0\"></span>ll\u2019Erario <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>seguito<span class=\"_ _0\"></span>  di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs88f\">precedente esecuz<span class=\"_ _0\"></span>ione relati<span class=\"_ _0\"></span>va alla sentenza<span class=\"_ _0\"></span> n.160/2012 p<span class=\"_ _0\"></span>er euro 241 miglia<span class=\"_ _0\"></span>ia.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs890\">L\u2019operazione transattiva si <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rive<span class=\"_ _0\"></span>lata <span class=\"_ _3\"></span>molto <span class=\"_ _3\"></span>positiva per <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ha p<span class=\"_ _3\"></span>otuto in <span class=\"_ _4\"></span>questo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>modo risolvere<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs891\">un <span class=\"_ _5a\"> </span>annoso <span class=\"_ _5b\"> </span>contenzioso <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _5a\"> </span>l\u2019Agenzia <span class=\"_ _5a\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>Dogane <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _5a\"> </span>durava <span class=\"_ _5a\"> </span>orma<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>20 <span class=\"_ _5a\"> </span>an<span class=\"_ _0\"></span>ni <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>conne<span class=\"_ _0\"></span>ssi <span class=\"_ _5a\"> </span>costi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs892\">accessori sia i<span class=\"_ _0\"></span>nterni che di <span class=\"_ _0\"></span>natura legale e lo <span class=\"_ _0\"></span>ha potuto <span class=\"_ _0\"></span>fare a fronte di un ri<span class=\"_ _0\"></span>schio potenz<span class=\"_ _0\"></span>iale che avrebbe<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs893\">superato <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il li<span class=\"_ _0\"></span>mite de<span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>importi <span class=\"_ _0\"></span>assicurati <span class=\"_ _0\"></span>attrave<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>la polizz<span class=\"_ _0\"></span>a LB<span class=\"_ _0\"></span>O (il <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>potenziale <span class=\"_ _0\"></span>in<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs894\">caso di socc<span class=\"_ _0\"></span>ombenza in g<span class=\"_ _0\"></span>iudizio def<span class=\"_ _0\"></span>initivo, alla data d<span class=\"_ _0\"></span>i notifica d<span class=\"_ _0\"></span>ei singoli i<span class=\"_ _0\"></span>nviti al pagam<span class=\"_ _0\"></span>ento nel 200<span class=\"_ _0\"></span>9,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs895\">sarebbe <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>iniziali <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>4,6 mili<span class=\"_ _0\"></span>oni a <span class=\"_ _0\"></span>titolo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dazi <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>iva (ridotto<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>ad e<span class=\"_ _0\"></span>uro 2,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs896\">degli <span class=\"_ _50\"> </span>ultimi <span class=\"_ _50\"> </span>svilu<span class=\"_ _0\"></span>ppi <span class=\"_ _50\"> </span>processua<span class=\"_ _0\"></span>li) <span class=\"_ _5b\"> </span>olt<span class=\"_ _0\"></span>re <span class=\"_ _5b\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _50\"> </span>interessi  ed <span class=\"_ _50\"> </span>accessori  per <span class=\"_ _5b\"> </span>circa<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>3<span class=\"_ _0\"></span>,5 <span class=\"_ _50\"> </span>milioni <span class=\"_ _50\"> </span>a  cui <span class=\"_ _5b\"> </span>si<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs897\">sarebbero <span class=\"_ _0\"></span>aggiunti <span class=\"_ _0\"></span>ulterior<span class=\"_ _0\"></span>i interessi<span class=\"_ _0\"></span> fino<span class=\"_ _0\"></span> alla <span class=\"_ _0\"></span>definizione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>vertenza, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>conseguente<span class=\"_ _0\"></span> superame<span class=\"_ _0\"></span>nto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs898\">dell\u2019importo <span class=\"_ _56\"> </span>massimo <span class=\"_ _56\"> </span>assic<span class=\"_ _0\"></span>urato). <span class=\"_ _56\"> </span>Tale <span class=\"_ _56\"> </span>transazione <span class=\"_ _56\"> </span>risulta <span class=\"_ _56\"> </span>poi <span class=\"_ _56\"> </span>\u2013 <span class=\"_ _55\"> </span>tratt<span class=\"_ _0\"></span>andosi <span class=\"_ _56\"> </span>di <span class=\"_ _56\"> </span>dazi <span class=\"_ _56\"> </span>doganali <span class=\"_ _56\"> </span>\u2013<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs899\">integralmente <span class=\"_ _55\"> </span>deducibile <span class=\"_ _55\"> </span>a <span class=\"_ _55\"> </span>fini <span class=\"_ _55\"> </span>fiscali <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>dunque <span class=\"_ _3d\"> </span>ul<span class=\"_ _0\"></span>teriormente <span class=\"_ _55\"> </span>conveniente <span class=\"_ _55\"> </span>da<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>punto <span class=\"_ _3d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>vista<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs89a\">finanziario.<span class=\"_ _0\"></span> Di contro si segnala, relativamente al fondo rischi di euro 1.600 migli<span class=\"_ _0\"></span>aia, come gi\u00e0 <span class=\"_ _3\"></span>riportato<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs89b\">nel <span class=\"_ _0\"></span>fascicolo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Bilancio <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22, nel <span class=\"_ _0\"></span>mese<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i lugl<span class=\"_ _0\"></span>io 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Sezioni <span class=\"_ _0\"></span>Unite <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Cassa<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>parte<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs89c\">accolto <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>ricorso, <span class=\"_ _0\"></span>cassand<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sentenza <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pugnata <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rin<span class=\"_ _0\"></span>viando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>causa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>Corte <span class=\"_ _3c\"></span>d\u2019Appello <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>Venezia,<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs89d\">in <span class=\"_ _3c\"></span>diversa <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>posizione <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>l<span class=\"_ _0\"></span>\u2019Avvocatura <span class=\"_ _3c\"></span>dello<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Stato <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>riassunto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>giud<span class=\"_ _0\"></span>izio <span class=\"_ _3c\"></span>con <span class=\"_ _3c\"></span>voca<span class=\"_ _0\"></span>tio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _3c\"></span>2023.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs89e\">Tuttavia, in <span class=\"_ _3\"></span>consideraz<span class=\"_ _0\"></span>ione del <span class=\"_ _3\"></span>fatto che <span class=\"_ _3\"></span>la richiesta di <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isarcimento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el danno <span class=\"_ _3\"></span>\u00e8 stata costruita e <span class=\"_ _4\"></span>fon<span class=\"_ _0\"></span>data<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs89f\">dalle <span class=\"_ _3c\"></span>Amministra<span class=\"_ _0\"></span>zioni <span class=\"_ _3c\"></span>sos<span class=\"_ _0\"></span>tanzialmente <span class=\"_ _3c\"></span>solo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sull<span class=\"_ _0\"></span>\u2019amm<span class=\"_ _0\"></span>ontare <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>presunti <span class=\"_ _3c\"></span>da<span class=\"_ _0\"></span>zi <span class=\"_ _3c\"></span>evasi <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>entenza <span class=\"_ _3c\"></span>de<span class=\"_ _0\"></span>lle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8a0\">Sezioni <span class=\"_ _3f\"></span>Unite, <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>opra <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>itata, <span class=\"_ _3f\"></span>ha <span class=\"_ _3f\"></span>disatteso <span class=\"_ _3f\"></span>completa<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>tale <span class=\"_ _3f\"></span>prospetta<span class=\"_ _0\"></span>zione, <span class=\"_ _3c\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>oggi <span class=\"_ _3f\"></span>appare <span class=\"_ _3f\"></span>remota<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>la<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8a1\">possibilit\u00e0 per <span class=\"_ _4\"></span>le Amministra<span class=\"_ _0\"></span>zioni <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>riuscire <span class=\"_ _3\"></span>ad assolvere <span class=\"_ _3\"></span>gli oneri <span class=\"_ _4\"></span>prob<span class=\"_ _0\"></span>atori <span class=\"_ _3\"></span>gravanti a <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>ro <span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>rico anche<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8a2\">con specifico r<span class=\"_ _0\"></span>iferimento a<span class=\"_ _0\"></span>lla quantif<span class=\"_ _0\"></span>icazione del d<span class=\"_ _0\"></span>anno<span class=\"_ _0\"></span> richiesto ed otte<span class=\"_ _0\"></span>nere, perta<span class=\"_ _0\"></span>nto, una sentenz<span class=\"_ _0\"></span>a di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8a3\">risarcimento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>danni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>favore.<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Nel <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>2023, <span class=\"_ _4\"></span>a seguito <span class=\"_ _4\"></span>dell\u2019a<span class=\"_ _0\"></span>ggiornament<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>dell\u2019a<span class=\"_ _0\"></span>nalisi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ale<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8a4\">sentenza <span class=\"_ _3f\"></span>con <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>sup<span class=\"_ _0\"></span>porto <span class=\"_ _3f\"></span>dei <span class=\"_ _3f\"></span>consul<span class=\"_ _0\"></span>enti <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po, <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>confermato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a <span class=\"_ _3f\"></span>rigua<span class=\"_ _0\"></span>rdo <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>rischio <span class=\"_ _3f\"></span>re<span class=\"_ _0\"></span>moto <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8a5\">pertanto la soci<span class=\"_ _0\"></span>et\u00e0 ha deciso di libe<span class=\"_ _0\"></span>rare il fondo accanto<span class=\"_ _0\"></span>namento. Si segnala i<span class=\"_ _0\"></span>noltre che il rilasci<span class=\"_ _0\"></span>o di tale<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8a6\">fondo ha generato<span class=\"_ _0\"></span> una sopra<span class=\"_ _0\"></span>vvenienza atti<span class=\"_ _0\"></span>va non impo<span class=\"_ _0\"></span>nibile ai fini delle<span class=\"_ _0\"></span> imposte s<span class=\"_ _0\"></span>ui redditi.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8a7\">(b)<span class=\"ffa\"> <span class=\"_ _50\"> </span></span>Contenzioso f<span class=\"_ _0\"></span>iscale<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff2 fs0 fc0 sc0 ls0 ws0 gs8a8\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Al <span class=\"_ _5b\"> </span>31 <span class=\"_ _50\"> </span>dicembre <span class=\"_ _5b\"> </span>2023, <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ontrolla<span class=\"_ _0\"></span>ta <span class=\"_ _5b\"> </span>messicana <span class=\"_ _5b\"> </span>Come<span class=\"_ _0\"></span>rcializadora <span class=\"_ _5b\"> </span>de <span class=\"_ _5b\"> </span>Fruta<span class=\"_ _0\"></span>s <span class=\"_ _5b\"> </span>Acapulco <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>oncluso <span class=\"_ _5b\"> </span>il<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8a9\">contenzioso <span class=\"_ _0\"></span>trib<span class=\"_ _0\"></span>utario <span class=\"_ _0\"></span>scat<span class=\"_ _0\"></span>urito <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _3c\"></span>verifica<span class=\"_ _0\"></span> fisc<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>period<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d\u2019imposta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2013 <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>delle<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8aa\">imposte <span class=\"_ _50\"> </span>su  reddito <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>ISR), <span class=\"_ _50\"> </span>imposta  Empresarial <span class=\"_ _50\"> </span>a  Tasa <span class=\"_ _5b\"> </span>Uni<span class=\"_ _0\"></span>ca <span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>IETU) <span class=\"_ _5b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>I<span class=\"_ _0\"></span>VA, <span class=\"_ _50\"> </span>con  esito <span class=\"_ _5b\"> </span>positivo<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ne<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8ab\">confronti della <span class=\"_ _0\"></span>societ\u00e0 senz<span class=\"_ _0\"></span>a dover corrispond<span class=\"_ _0\"></span>ere mag<span class=\"_ _0\"></span>giori imposte.  </div><div class=\"t m0 h2 ff2 fs0 fc0 sc0 ls0 ws0 gs8ac\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _3\"></span>2023, <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>c<span class=\"_ _0\"></span>ontrollata <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>ortoghese <span class=\"_ _4\"></span>Eurofruta<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>continua <span class=\"_ _4\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _4\"></span>coinvo<span class=\"_ _0\"></span>lta <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>tenzioso<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8ad\">avente <span class=\"_ _5f\"> </span>ad <span class=\"_ _4c\"> </span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _5f\"> </span>un <span class=\"_ _5f\"> </span>a<span class=\"_ _0\"></span>vviso <span class=\"_ _5f\"> </span>di <span class=\"_ _4c\"> </span>accertam<span class=\"_ _0\"></span>ento <span class=\"_ _5f\"> </span>fis<span class=\"_ _0\"></span>cale <span class=\"_ _5f\"> </span>relativo <span class=\"_ _4c\"> </span>all\u2019anno<span class=\"_ _0\"></span> <span class=\"_ _5f\"> </span>2014 <span class=\"_ _4c\"> </span>attraverso <span class=\"_ _4c\"> </span>cui<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8ae\">l\u2019amministraz<span class=\"_ _0\"></span>ione fiscale <span class=\"_ _0\"></span>portoghese <span class=\"_ _0\"></span>accertava <span class=\"_ _0\"></span>presuntivame<span class=\"_ _0\"></span>nte maggior<span class=\"_ _0\"></span>i ricavi <span class=\"_ _0\"></span>per euro <span class=\"_ _0\"></span>1.677 mi<span class=\"_ _0\"></span>gliaia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8af\">da  cui  scaturiva  una  maggiore<span class=\"_ _0\"></span>  IVA,  incluso  interessi,  per  euro<span class=\"_ _0\"></span>  111  migliaia.  Come  segnalato  nelle<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8b0\">precedenti  relazioni <span class=\"_ _50\"> </span>la <span class=\"_ _50\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>av<span class=\"_ _0\"></span>eva <span class=\"_ _50\"> </span>avviato  un <span class=\"_ _5b\"> </span>cont<span class=\"_ _0\"></span>enzioso  avverso <span class=\"_ _50\"> </span>il <span class=\"_ _50\"> </span>suddetto<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>certamento,  con<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8b1\">sospensione <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _54\"></span>degli <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _54\"></span>contestati, <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>cui <span class=\"_ _54\"></span>esito <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>isulta <span class=\"_ _54\"></span>allo <span class=\"_ _54\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>pende<span class=\"_ _0\"></span>nte. <span class=\"_ _54\"></span>Si<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8b2\">segnala <span class=\"_ _44\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _59\"> </span>con <span class=\"_ _59\"> </span>sentenz<span class=\"_ _0\"></span>a <span class=\"_ _44\"> </span>del <span class=\"_ _59\"> </span>12 <span class=\"_ _59\"> </span>febbra<span class=\"_ _0\"></span>io <span class=\"_ _44\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>Tri<span class=\"_ _0\"></span>bunale <span class=\"_ _59\"> </span>ha <span class=\"_ _44\"> </span>ac<span class=\"_ _0\"></span>colto <span class=\"_ _59\"> </span>le <span class=\"_ _59\"> </span>pretese <span class=\"_ _59\"> </span>della <span class=\"_ _59\"> </span>Soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _44\"> </span>e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8b3\">l\u2019amministraz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>ancora <span class=\"_ _3c\"></span>i <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mpi <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>prom<span class=\"_ _0\"></span>uovere <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ppello. <span class=\"_ _3c\"></span>La <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3c\"></span>non <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>nziato <span class=\"_ _3c\"></span>fondi<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8b4\">rischi <span class=\"_ _0\"></span>su <span class=\"_ _3c\"></span>tale <span class=\"_ _3c\"></span>conte<span class=\"_ _0\"></span>nzioso <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>quanto, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>supporto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsulenti <span class=\"_ _0\"></span>loc<span class=\"_ _0\"></span>ali, <span class=\"_ _3c\"></span>si <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>itiene <span class=\"_ _0\"></span>remoto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _3c\"></span>rischio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8b5\">soccombenz<span class=\"_ _0\"></span>a.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8b6\">(c)<span class=\"ffa\"> <span class=\"_ _55\"> </span></span>Contenzioso c<span class=\"_ _0\"></span>ivile<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8b7\">Alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>questa <span class=\"_ _3f\"></span>R<span class=\"_ _0\"></span>elazione <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>esse<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>alc<span class=\"_ _0\"></span>uni <span class=\"_ _3c\"></span>co<span class=\"_ _0\"></span>ntenziosi <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>caratte<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ivilistic<span class=\"_ _0\"></span>o, <span class=\"_ _3c\"></span>di <span class=\"_ _3f\"></span>i<span class=\"_ _0\"></span>mporto <span class=\"_ _3f\"></span>non<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8b8\">rilevante, i pi\u00f9<span class=\"_ _0\"></span> significativi d<span class=\"_ _0\"></span>ei quali sono qu<span class=\"_ _0\"></span>i di seguito indica<span class=\"_ _0\"></span>ti:<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff2 fs0 fc0 sc0 ls0 ws0 gs8b9\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Come <span class=\"_ _56\"> </span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _57\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _56\"> </span>prec<span class=\"_ _0\"></span>edente <span class=\"_ _57\"> </span>relazione <span class=\"_ _57\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>da<span class=\"_ _0\"></span>ta <span class=\"_ _57\"> </span>del <span class=\"_ _57\"> </span>31 <span class=\"_ _57\"> </span>dicembre <span class=\"_ _57\"> </span>20<span class=\"_ _0\"></span>23 <span class=\"_ _57\"> </span>la <span class=\"_ _57\"> </span>societ\u00e0 <span class=\"_ _57\"> </span>Frutt<span class=\"_ _0\"></span>ital<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8ba\">(incorporante <span class=\"_ _0\"></span>di Frut<span class=\"_ _0\"></span>tital F<span class=\"_ _0\"></span>irenze), <span class=\"_ _0\"></span>continua<span class=\"_ _0\"></span> ad <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>coinvolt<span class=\"_ _0\"></span>a in <span class=\"_ _0\"></span>un g<span class=\"_ _0\"></span>iudizio p<span class=\"_ _0\"></span>romosso <span class=\"_ _0\"></span>da Sun<span class=\"_ _0\"></span> World<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8bb\">anche contro C<span class=\"_ _3\"></span>ONAD<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e Tropico S.r.l. <span class=\"_ _3\"></span>ai fini <span class=\"_ _3\"></span>dell\u2019accerta<span class=\"_ _0\"></span>mento della pretesa violazione di un <span class=\"_ _4\"></span>bre<span class=\"_ _0\"></span>vetto per<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8bc\">variet\u00e0 <span class=\"_ _54\"></span>vegetale<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>e <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>un <span class=\"_ _54\"></span>segno <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>istintivo <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>titolari<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _54\"></span>dell\u2019<span class=\"_ _0\"></span>attrice <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>dell\u2019as<span class=\"_ _0\"></span>serita <span class=\"_ _54\"></span>commissione <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>at<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8bd\">concorrenza <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>leale <span class=\"_ _0\"></span>ex <span class=\"_ _3c\"></span>art. <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>598 <span class=\"_ _0\"></span>n. <span class=\"_ _0\"></span>1, <span class=\"_ _3c\"></span>2 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>od.civ., <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elativamente<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ntenza <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>21 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>prile<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8be\">2023 <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>Trib<span class=\"_ _0\"></span>unale <span class=\"_ _3c\"></span>ha <span class=\"_ _3c\"></span>resp<span class=\"_ _0\"></span>into <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>doma<span class=\"_ _0\"></span>nde <span class=\"_ _3c\"></span>proposte<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>dalla <span class=\"_ _3c\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>rice, <span class=\"_ _3c\"></span>richi<span class=\"_ _0\"></span>edendole <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>ri<span class=\"_ _0\"></span>fusione <span class=\"_ _3c\"></span>delle<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8c0\">spese <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>favo<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>tut<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>pa<span class=\"_ _0\"></span>rti <span class=\"_ _3\"></span>costituite. I<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>12 <span class=\"_ _3\"></span>settembre 2023 <span class=\"_ _4\"></span>\u00e8 stato <span class=\"_ _4\"></span>proposto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>appello. Si <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttesa<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8c1\">del verbale dell\u2019<span class=\"_ _0\"></span>ultima udienza<span class=\"_ _0\"></span> contenente il pro<span class=\"_ _0\"></span>vvedimento <span class=\"_ _0\"></span>del giudice.  </div><div class=\"t m0 h2 ff2 fs0 fc0 sc0 ls0 ws0 gs8c2\">-<span class=\"ffa\"> <span class=\"_ _53\"> </span><span class=\"ff1\">Nel <span class=\"_ _3c\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>dell\u2019u<span class=\"_ _0\"></span>ltimo <span class=\"_ _3c\"></span>bienn<span class=\"_ _0\"></span>io <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3c\"></span>Fruttita<span class=\"_ _0\"></span>l <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>sta<span class=\"_ _0\"></span>ta <span class=\"_ _3c\"></span>parte <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>una <span class=\"_ _3c\"></span>ser<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>cause <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span>staurate <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _3c\"></span>suoi<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8c3\">confronti <span class=\"_ _0\"></span>da va<span class=\"_ _0\"></span>ri lavorato<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>che av<span class=\"_ _0\"></span>evano svolt<span class=\"_ _0\"></span>o attivi<span class=\"_ _0\"></span>t\u00e0 la<span class=\"_ _0\"></span>vorativa n<span class=\"_ _0\"></span>ell\u2019ambito d<span class=\"_ _0\"></span>ell\u2019appalto <span class=\"_ _0\"></span>intercors<span class=\"_ _0\"></span>o tra<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8c4\">Fruttital <span class=\"_ _5b\"> </span>S.r.l. <span class=\"_ _5b\"> </span>ed <span class=\"_ _5b\"> </span>alcune<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ooperative <span class=\"_ _5b\"> </span>presso <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>magaz<span class=\"_ _0\"></span>zino <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Frutt<span class=\"_ _0\"></span>ital <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>M<span class=\"_ _0\"></span>ilano. <span class=\"_ _5b\"> </span>La <span class=\"_ _5b\"> </span>pretesa <span class=\"_ _5b\"> </span>avanzata<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8c5\">riguardava <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>richiesta <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>costituzione <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>pporto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>lavoro <span class=\"_ _3c\"></span>subordinato <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>Frutti<span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>respinto,<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8c6\">stante <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il ve<span class=\"_ _0\"></span>nir m<span class=\"_ _0\"></span>eno <span class=\"_ _0\"></span>dell\u2019operativ<span class=\"_ _0\"></span>it\u00e0 d<span class=\"_ _0\"></span>el magazz<span class=\"_ _0\"></span>ino, c<span class=\"_ _0\"></span>ercando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>soluzione <span class=\"_ _0\"></span>negoziale<span class=\"_ _0\"></span>, trova<span class=\"_ _0\"></span>ta ed<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8c7\">attuata con <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>mag<span class=\"_ _0\"></span>gior <span class=\"_ _3\"></span>parte <span class=\"_ _4\"></span>dei ricorrenti, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>cui costo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _4\"></span>spesa<span class=\"_ _0\"></span>to. <span class=\"_ _4\"></span>Al<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2023 <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>isulta <span class=\"_ _3\"></span>ancora<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8c8\">pendente <span class=\"_ _54\"></span>una <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>inima <span class=\"_ _54\"></span>parte <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>tali <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ontenziosi<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fron<span class=\"_ _0\"></span>te <span class=\"_ _3f\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _3f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>tata <span class=\"_ _3f\"></span>sta<span class=\"_ _0\"></span>nziata <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fondo <span class=\"_ _54\"></span>rischi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un<span class=\"_ _0\"></span>a<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8c9\">somma <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>inea <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>le <span class=\"_ _4\"></span>tr<span class=\"_ _0\"></span>ansazioni finalizzate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>corso d\u2019anno. <span class=\"_ _4\"></span>Analog<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ituazione si <span class=\"_ _4\"></span>\u00e8 verificata <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>alcuni<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8ca\">dipendenti <span class=\"_ _54\"></span>delle <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ooperativ<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>che <span class=\"_ _54\"></span>operava<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>presso <span class=\"_ _54\"></span>il <span class=\"_ _5a\"> </span>magazzino <span class=\"_ _54\"></span>di <span class=\"_ _54\"> </span>F<span class=\"_ _0\"></span>irenze <span class=\"_ _54\"></span>con <span class=\"_ _54\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>quali <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>pr<span class=\"_ _0\"></span>evede <span class=\"_ _54\"></span>sia<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8cb\">probabile <span class=\"_ _57\"> </span>che <span class=\"_ _57\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>rag<span class=\"_ _0\"></span>giungano <span class=\"_ _57\"> </span>ac<span class=\"_ _0\"></span>cordi <span class=\"_ _56\"> </span>di <span class=\"_ _57\"> </span>co<span class=\"_ _0\"></span>nciliazion<span class=\"_ _0\"></span>e <span class=\"_ _56\"> </span>a <span class=\"_ _57\"> </span>fro<span class=\"_ _0\"></span>nte <span class=\"_ _57\"> </span>dei <span class=\"_ _57\"> </span>quali <span class=\"_ _57\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>stato <span class=\"_ _57\"> </span>effe<span class=\"_ _0\"></span>ttuato <span class=\"_ _57\"> </span>un<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8cc\">accanto<span class=\"_ _0\"></span>namento a bilancio<span class=\"_ _0\"></span>.  </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-658": {
   "value": "NOTA 18. Benef<span class=\"_ _3\"></span>ici ai dipendenti In allegato la mo<span class=\"_ _0\"></span>vimentazio<span class=\"_ _0\"></span>ne della passivit\u00e0 b<span class=\"_ _0\"></span>enefici a<span class=\"_ _0\"></span>i dipendenti al <span class=\"_ _0\"></span>31 dicembre 2023<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>Benefici ai dipendenti<span class=\"_ _254\"> </span>Saldo al 31.12.<span class=\"_ _0\"></span>2022<span class=\"_ _3\"></span> <span class=\"_ _e9\"> </span>8.297 Movimenti del periodo: <span class=\"_ _1b4\"> </span><span class=\"ff1\"> </span>Accantonamenti <span class=\"_ _1b5\"> </span>667 Indennit\u00e0 anticipate/liquidate nel periodo<span class=\"_ _0\"></span> <span class=\"_ _168\"> </span>(983)<span class=\"_ _254\"> </span>Interest cost <span class=\"_ _1ca\"> </span>253 Utili/perdite attuariale <span class=\"_ _1cb\"> </span>640 Variazione area di consolidamento <span class=\"_ _1c3\"> </span>30 Riclassifiche ed altre variazioni <span class=\"_ _1cc\"> </span>59 Saldo al 31.12.<span class=\"_ _0\"></span>2023 <span class=\"_ _8f\"> </span>8.<span class=\"_ _0\"></span>963 Il <span class=\"_ _0\"></span>Fondo <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>benefici <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipendenti <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>prende <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>bligazioni <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>benef<span class=\"_ _0\"></span>ici <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>favore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>dipendenti <span class=\"_ _3c\"></span>successi<span class=\"_ _0\"></span>vi<span class=\"_ _254\"> </span>alla <span class=\"_ _3c\"></span>cessazione <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>rap<span class=\"_ _0\"></span>porto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>lavoro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>altri <span class=\"_ _3c\"></span>benef<span class=\"_ _0\"></span>ici <span class=\"_ _0\"></span>a <span class=\"_ _3c\"></span>lungo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>termine<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>La <span class=\"_ _3c\"></span>mo<span class=\"_ _0\"></span>dalit\u00e0 <span class=\"_ _3c\"></span>secondo <span class=\"_ _3c\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>benefici<span class=\"_ _254\"> </span>sono <span class=\"_ _0\"></span>garantiti <span class=\"_ _3c\"></span>varia <span class=\"_ _0\"></span>sec<span class=\"_ _0\"></span>ondo <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>condizioni <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gali, <span class=\"_ _0\"></span>fiscali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>economic<span class=\"_ _0\"></span>he d<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>stati <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>Gruppo<span class=\"_ _254\"> </span>operano.  I  benefici  solitamente  sono  basati  sulla  rem<span class=\"_ _3\"></span>uneraz<span class=\"_ _0\"></span>ione  e <span class=\"_ _50\"> </span>gli  anni  di  servizio  ai  dipendenti.  Le<span class=\"_ _254\"> </span>obbligazioni <span class=\"_ _5a\"> </span>si <span class=\"_ _5a\"> </span>r<span class=\"_ _0\"></span>iferiscono <span class=\"_ _5a\"> </span>ai <span class=\"_ _5a\"> </span>dipe<span class=\"_ _0\"></span>ndenti <span class=\"_ _5a\"> </span>attivi. <span class=\"_ _5a\"> </span> <span class=\"_ _5a\"> </span>La<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _5a\"> </span>relativa <span class=\"_ _5a\"> </span>al <span class=\"_ _5a\"> </span>fondo <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>benefici <span class=\"_ _5a\"> </span>a<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>di<span class=\"_ _0\"></span>pendenti <span class=\"_ _5a\"> </span>si<span class=\"_ _254\"> </span>riferisce <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>italian<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>estere <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Gruppo, <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _3c\"></span>alle <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iverse <span class=\"_ _0\"></span>nor<span class=\"_ _0\"></span>mative <span class=\"_ _3c\"></span>nazionali<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>include<span class=\"_ _254\"> </span>sostanzialmente <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>ndennit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>fine <span class=\"_ _3f\"></span>rapporto <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>lavor<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>matura<span class=\"_ _0\"></span>te <span class=\"_ _3c\"></span>dal <span class=\"_ _3f\"></span>personale <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>servizio <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span>31 <span class=\"_ _3c\"></span>dic<span class=\"_ _0\"></span>embre, <span class=\"_ _3c\"></span>al<span class=\"_ _254\"> </span>netto  delle <span class=\"_ _50\"> </span>anticipazioni  concesse  ai <span class=\"_ _50\"> </span>dipend<span class=\"_ _0\"></span>enti. <span class=\"_ _50\"> </span>In  applicazione  dello <span class=\"_ _50\"> </span>IAS  19,  il <span class=\"_ _5b\"> </span>Fon<span class=\"_ _0\"></span>do  per<span class=\"_ _3\"></span>  i <span class=\"_ _50\"> </span>benefici  ai<span class=\"_ _254\"> </span>dipendenti <span class=\"_ _3\"></span>viene <span class=\"_ _4\"></span>riela<span class=\"_ _0\"></span>borato <span class=\"_ _3\"></span>con <span class=\"_ _4\"></span>metodo<span class=\"_ _0\"></span>logia <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>attuariale, <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttraverso <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>supporto di <span class=\"_ _3e\"></span>uno<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>specialista<span class=\"_ _254\"> </span>esterno, ed a<span class=\"_ _0\"></span>deguato in rela<span class=\"_ _0\"></span>zione al verific<span class=\"_ _0\"></span>arsi di eventi<span class=\"_ _0\"></span> che ne richiedano l\u2019a<span class=\"_ _0\"></span>ggiorn<span class=\"_ _0\"></span>amento.<span class=\"_ _254\"> </span>Di <span class=\"_ _3c\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>llustrate <span class=\"_ _3f\"></span>le <span class=\"_ _3f\"></span>princi<span class=\"_ _0\"></span>pali <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>potesi <span class=\"_ _3c\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _0\"></span>rie <span class=\"_ _3c\"></span>e <span class=\"_ _3f\"></span>demo<span class=\"_ _0\"></span>grafiche <span class=\"_ _3c\"></span>uti<span class=\"_ _0\"></span>lizzate <span class=\"_ _3f\"></span>nel <span class=\"_ _3f\"></span>dete<span class=\"_ _0\"></span>rminare <span class=\"_ _3f\"></span>il <span class=\"_ _3f\"></span>valore<span class=\"_ _254\"> </span>attuale d<span class=\"_ _0\"></span>ella passivit\u00e0 relati<span class=\"_ _0\"></span>va al Fondo per<span class=\"_ _0\"></span> i benefici ai<span class=\"_ _0\"></span> dipendenti.<span class=\"_ _254\"> </span>Tasso di sconto<span class=\"_ _254\"> </span>Italia<span class=\"_ _254\"> </span>Cosiarma 3,080%, Fruttital e Orsero 2,995%, Galandi 2,973<span class=\"_ _0\"></span>%, Simba 3,035%, Fresco e<span class=\"_ _254\"> </span>Orsero Servizi 3,127%<span class=\"_ _254\"> </span>Francia <span class=\"_ _174\"> </span>AZ Fr<span class=\"_ _0\"></span>ance 2,950%, Blampin Groupe 2,973%, Capexo 2,995<span class=\"_ _254\"> </span>Portogallo <span class=\"_ _33\"> </span>3,655%<span class=\"_ _254\"> </span>Spagna <span class=\"_ _1cd\"> </span>3,035%<span class=\"_ _254\"> </span>Grecia <span class=\"_ _1bf\"> </span>2,973%<span class=\"_ _254\"> </span>Messico<span class=\"_ _254\"> </span>Iboox GEMX Aggregate 7-10 as of 29th December 2023_ 9,196%<span class=\"_ _254\"> </span>Tasso di inflazione<span class=\"_ _254\"> </span>Italia<span class=\"_ _254\"> </span>2024: 3,0%, 2025 and following: 2,5% Francia, Grecia, Spagna,<span class=\"_ _254\"> </span>Portogallo<span class=\"_ _254\"> </span>Incluso nel tasso di incremento delle retribuzioni tranne   Messico<span class=\"_ _254\"> </span>Messico <span class=\"_ _cc\"> </span>n.a.<span class=\"_ _254\"> </span>Probabilit\u00e0 annua di anticipazione al TFR<span class=\"_ _254\"> </span>Italia<span class=\"_ _254\"> </span>Cosiarma e Simba 1,5%, Fresco 2,0%, Fruttital e Orsero Servizi 2<span class=\"_ _0\"></span>,5%, Galandi 3,0% e<span class=\"_ _254\"> </span>Orsero 3,5%, Percentuale del Fondo TFR richiesta in anticipo<span class=\"_ _254\"> </span>Italia<span class=\"_ _254\"> </span>Simba 50,0%, Orsero 55,0%, Cosiarma, Fruttital, Galandi, Orsero Servizi e Fresco<span class=\"_ _254\"> </span>70,0%<span class=\"_ _254\"> </span>Tasso di incremento delle retribuzioni<span class=\"_ _254\"> </span>Italia Equal to inflation<span class=\"_ _254\"> </span>Francia, Portogallo, Spagna,<span class=\"_ _254\"> </span>Grecia<span class=\"_ _254\"> </span>2024: 3,0%, 2025 and following: 2,5% Messico <span class=\"_ _cc\"> </span>n.a. Tasso di mortalit\u00e0<span class=\"ff5 fc0\"> </span>Italia  <span class=\"_ _89\"> </span> SIMF 2022 Messico  <span class=\"_ _97\"> </span> Mexico Table 2019 Spagna  <span class=\"_ _149\"> </span> Spanish table 2021 Portogallo  <span class=\"_ _168\"> </span> Portugal Life Table 2022 Grecia  <span class=\"_ _17a\"> </span> Greek Life table 2019 Francia  <span class=\"_ _1ce\"> </span> France Life Table 2021 Accesso alla pensione<span class=\"_ _254\"> </span>Italia  <span class=\"_ _89\"> </span> Requisiti minimi previsti dalle Riforme Monti-Fornero<span class=\"_ _254\"> </span>Portogallo, Spagna, Messico,<span class=\"_ _254\"> </span>Grecia, Francia  Requisiti minimi previsti dalla corrente legislazione Percentuale media di uscita del personale<span class=\"_ _254\"> </span>Italia Cosiarma 3,0%, Orsero Servizi 3,5%, Fresco 4,0%, Galandi 5,<span class=\"_ _0\"></span>2%, Fruttital e Orsero<span class=\"_ _254\"> </span>6,5% e Simba 8,0%<span class=\"_ _254\"> </span>Francia  <span class=\"_ _1ce\"> </span>Blampin Groupe 7,0%, AZ France e Capexo 10,0% Grecia  <span class=\"_ _17a\"> </span>White Collar 6,50%, Blue Collar 7,50%<span class=\"_ _254\"> </span>Spagna  <span class=\"_ _149\"> </span>Tarragona 3,5%, Barcellona 4,5%, Alicante 5,5%, Siviglia e Ma<span class=\"_ _0\"></span>drid 7,5% Portogallo  <span class=\"_ _30\"> </span>7,00% Messico  <span class=\"_ _129\"> </span>Acapulco 7,0%, Jalisco 6,5%<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2da\">L\u2019adeguamento<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>patrimonia<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ili/perdite <span class=\"_ _3f\"></span>attu<span class=\"_ _0\"></span>ariali <span class=\"_ _54\"></span>accoglie <span class=\"_ _3f\"></span>un <span class=\"_ _54\"></span>onere <span class=\"_ _3f\"></span>attu<span class=\"_ _0\"></span>aria<span class=\"_ _0\"></span>le <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>7<span class=\"_ _0\"></span>48 <span class=\"_ _3f\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _3f\"></span>al<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs106\">lordo <span class=\"_ _0\"></span>dell\u2019effetto <span class=\"_ _0\"></span>fiscale <span class=\"_ _0\"></span>pari a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>euro 109 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia legat<span class=\"_ _0\"></span>o alle<span class=\"_ _0\"></span> aspetta<span class=\"_ _0\"></span>tive dei<span class=\"_ _0\"></span> rendi<span class=\"_ _0\"></span>menti futu<span class=\"_ _0\"></span>ri che<span class=\"_ _0\"></span> si <span class=\"_ _0\"></span>attestan<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2db\">su <span class=\"_ _3c\"></span>livelli <span class=\"_ _3f\"></span>inferi<span class=\"_ _0\"></span>ori <span class=\"_ _3c\"></span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>curva <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _3c\"></span>tassi <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nteresse <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _3c\"></span>all\u2019a<span class=\"_ _0\"></span>nno <span class=\"_ _3c\"></span>prece<span class=\"_ _0\"></span>dente. <span class=\"_ _3f\"></span>L\u2019attualizz<span class=\"_ _0\"></span>azione <span class=\"_ _3c\"></span>con </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs108\">tassi <span class=\"_ _5b\"> </span>infer<span class=\"_ _0\"></span>iori <span class=\"_ _5b\"> </span>produc<span class=\"_ _0\"></span>e, <span class=\"_ _5b\"> </span>a <span class=\"_ _50\"> </span>parit\u00e0 <span class=\"_ _5b\"> </span>di <span class=\"_ _50\"> </span>altri <span class=\"_ _5b\"> </span>fa<span class=\"_ _0\"></span>ttori, <span class=\"_ _5b\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>i<span class=\"_ _0\"></span>nnalzamento <span class=\"_ _50\"> </span>della <span class=\"_ _5b\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>ttuariale <span class=\"_ _50\"> </span>corrispondent<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs109\">all\u2019onere attua<span class=\"_ _0\"></span>riale. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2dc\">Gli  utili  e  le  per<span class=\"_ _0\"></span>dite  attua<span class=\"_ _0\"></span>riali  sono  iscritti  a <span class=\"_ _3d\"> </span>patrimonio  netto<span class=\"_ _0\"></span>  tramite  il <span class=\"_ _3d\"> </span>prospetto  di  c<span class=\"_ _0\"></span>onto  economico<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10b\">complessivo me<span class=\"_ _0\"></span>ntre l\u2019accan<span class=\"_ _0\"></span>tonamento dell\u2019<span class=\"_ _0\"></span>anno \u00e8 iscri<span class=\"_ _0\"></span>tto in un\u2019apposita voce <span class=\"_ _0\"></span>relativa ai <span class=\"_ _0\"></span>\u201ccosti del personale\u201d<span class=\"_ _0\"></span>. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-659": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs8cf\">NOTA 19. Debiti commerciali<span class=\"_ _4\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs8d0\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8d1\">Debiti verso fornitori <span class=\"_ _1e\"> </span>157.<span class=\"_ _0\"></span>624  <span class=\"_ _72\"> </span>131.432  <span class=\"_ _70\"> </span>26.192  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8d2\">Debiti verso societ\u00e0 del Gruppo non consolidate </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8d3\">integralmente </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8d4\">1.979  <span class=\"_ _16b\"> </span>2.448  <span class=\"_ _c7\"> </span>(470) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8d5\">Debiti verso parti correlate <span class=\"_ _21\"> </span>371  <span class=\"_ _1a9\"> </span>927  <span class=\"_ _c9\"> </span>(556) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs8d6\">Debiti commerciali <span class=\"_ _7e\"> </span>159.973  <span class=\"_ _180\"> </span>134.<span class=\"_ _0\"></span>807  <span class=\"_ _f1\"> </span>25.166  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8d7\">Non sono iscritti <span class=\"_ _3\"></span>in bilancio debiti <span class=\"_ _3\"></span>co<span class=\"_ _0\"></span>mmerciali di <span class=\"_ _3\"></span>durat<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>residua superiore ai 5 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nni. Al 31 <span class=\"_ _3\"></span>dicembre 2023 non </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8d8\">sono presenti debi<span class=\"_ _0\"></span>ti scaduti <span class=\"_ _0\"></span>di importo significa<span class=\"_ _0\"></span>tivo. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8d9\">Al <span class=\"_ _3c\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>presenta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un <span class=\"_ _3c\"></span>incre<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>25.166 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _3c\"></span>frutto <span class=\"_ _3c\"></span>quasi <span class=\"_ _3c\"></span>intera<span class=\"_ _0\"></span>mente </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8da\">dell\u2019aumento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>26.19<span class=\"_ _0\"></span>2 <span class=\"_ _3f\"></span>migliai<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>debiti <span class=\"_ _54\"></span>verso <span class=\"_ _54\"></span>fornitori, <span class=\"_ _54\"></span>(anche <span class=\"_ _54\"></span>per <span class=\"_ _3f\"></span>l\u2019<span class=\"_ _0\"></span>ingresso <span class=\"_ _3f\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>due <span class=\"_ _54\"></span>neoacquis<span class=\"_ _0\"></span>ite </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8db\">societ\u00e0 <span class=\"_ _3c\"></span>fra<span class=\"_ _0\"></span>ncesi <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>contr<span class=\"_ _0\"></span>ibuiscono<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>all\u2019aumento <span class=\"_ _3f\"></span>per <span class=\"_ _3c\"></span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _3c\"></span>26.777 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia; <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>22.673<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>migliaia <span class=\"_ _3c\"></span>al <span class=\"_ _3f\"></span>1\u00b0 <span class=\"_ _3f\"></span>gennaio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8dc\">2023), <span class=\"_ _3c\"></span>parzialmente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>compe<span class=\"_ _0\"></span>nsato <span class=\"_ _3c\"></span>dalla <span class=\"_ _3c\"></span>riduzione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>47<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>debi<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>verso <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _3c\"></span>non </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8dd\">consolidate <span class=\"_ _3\"></span>integralmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>) <span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>euro <span class=\"_ _3\"></span>556 <span class=\"_ _4\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>biti <span class=\"_ _4\"></span>verso <span class=\"_ _3\"></span>parti <span class=\"_ _4\"></span>correla<span class=\"_ _0\"></span>te. <span class=\"_ _3\"></span>Relativamente <span class=\"_ _4\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>variaz<span class=\"_ _0\"></span>ione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8de\">dei <span class=\"_ _0\"></span>deb<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>le <span class=\"_ _3c\"></span>parti <span class=\"_ _3c\"></span>cor<span class=\"_ _0\"></span>relate, <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>ene <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>minor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>debito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>confro<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _0\"></span>Nuo<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>Ben<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8df\">Immobiliari <span class=\"_ _0\"></span>per effetto dell<span class=\"_ _0\"></span>a vendita degli uff<span class=\"_ _0\"></span>ici, in affi<span class=\"_ _0\"></span>tto al Gruppo, ad<span class=\"_ _0\"></span> una controp<span class=\"_ _0\"></span>arte terza. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8e0\">Di seguito la sud<span class=\"_ _0\"></span>divisione dei deb<span class=\"_ _0\"></span>iti per area g<span class=\"_ _0\"></span>eografica:<span class=\"_ _0\"></span>  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs8e1\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8e2\">Italia <span class=\"_ _1b7\"> </span>75.419  <span class=\"_ _ec\"> </span>71.230  <span class=\"_ _110\"> </span>4.189  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8e3\">Paesi CEE <span class=\"_ _b8\"> </span>81.396  <span class=\"_ _ed\"> </span>58.85<span class=\"_ _0\"></span>6  <span class=\"_ _13d\"> </span>22.540  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8e4\">Paesi Extra-CEE <span class=\"_ _102\"> </span>3.157  <span class=\"_ _e0\"> </span>4.721  <span class=\"_ _16b\"> </span>(1.564) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs8e5\">Debiti commerciali <span class=\"_ _7e\"> </span>159.973  <span class=\"_ _180\"> </span>134.<span class=\"_ _0\"></span>807  <span class=\"_ _f1\"> </span>25.166  </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs8f2\">NOTA 21. Altre passivit\u00e0 co<span class=\"_ _3\"></span>rrenti  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs8f3\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8f4\">Verso Enti Pubblici Previdenziali <span class=\"_ _159\"> </span>5<span class=\"_ _0\"></span>.921  <span class=\"_ _a0\"> </span>3.474  <span class=\"_ _19c\"> </span>2.447 <span class=\"_ _0\"></span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8f5\">Debiti vs il personale <span class=\"_ _1cf\"> </span>14.301  <span class=\"_ _ec\"> </span>12.213  <span class=\"_ _12d\"> </span>2.087<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8f6\">Debiti legati ad operazioni per conto terzi <span class=\"_ _8d\"> </span>1.202  <span class=\"_ _1a5\"> </span>682  <span class=\"_ _ea\"> </span>521  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8f7\">Altri debiti <span class=\"_ _1b0\"> </span>5.539  <span class=\"_ _1a3\"> </span>6.211  <span class=\"_ _14e\"> </span>(<span class=\"_ _0\"></span>672) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs8f8\">Ratei e risconti passivi <span class=\"_ _64\"> </span>916  <span class=\"_ _1bb\"> </span>1.089  <span class=\"_ _1c5\"> </span>(1<span class=\"_ _0\"></span>73) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs8f9\">Altre passivit\u00e0 correnti <span class=\"_ _cd\"> </span>27.<span class=\"_ _0\"></span>879  <span class=\"_ _72\"> </span>23.6<span class=\"_ _0\"></span>69  <span class=\"_ _c4\"> </span>4.210  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8fa\">Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _3f\"></span>\u201cAlt<span class=\"_ _0\"></span>re <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>corre<span class=\"_ _0\"></span>nti\u201d <span class=\"_ _3f\"></span>prese<span class=\"_ _0\"></span>nta <span class=\"_ _3f\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>incremen<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>4.21<span class=\"_ _0\"></span>0 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span>, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8fb\">dovuto <span class=\"_ _3c\"></span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _3c\"></span>all\u2019in<span class=\"_ _0\"></span>cremento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>debiti <span class=\"_ _3c\"></span>verso <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>pubblici <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>revidenziali <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>2.447 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8fc\">migliaia <span class=\"_ _0\"></span>legato<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>.348 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>all\u2019effetto<span class=\"_ _0\"></span> pe<span class=\"_ _0\"></span>rimetro <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>due<span class=\"_ _0\"></span> neoac<span class=\"_ _0\"></span>quisite <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>francesi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span> eur<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8fd\">2.087 migliaia<span class=\"_ _0\"></span> della voce deb<span class=\"_ _0\"></span>iti verso il persona<span class=\"_ _0\"></span>le. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8fe\">I <span class=\"_ _3c\"></span>debiti <span class=\"_ _3c\"></span>ve<span class=\"_ _0\"></span>rso <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>personale <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>relativi <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>partite <span class=\"_ _3f\"></span>corre<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>mese <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>icembre, <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>onch\u00e9 <span class=\"_ _3c\"></span>alle <span class=\"_ _3f\"></span>ferie <span class=\"_ _3f\"></span>maturate <span class=\"_ _3f\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8ff\">non <span class=\"_ _0\"></span>godute, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>rate<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>13ma<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4ma <span class=\"_ _0\"></span>mensilit\u00e0 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>premi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>ann<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ivi <span class=\"_ _0\"></span>compresi <span class=\"_ _0\"></span>quelli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>istituziona<span class=\"_ _0\"></span>lmente </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs900\">dovuti agli or<span class=\"_ _0\"></span>ganici delle so<span class=\"_ _0\"></span>ciet\u00e0 francese e m<span class=\"_ _0\"></span>essicane in ra<span class=\"_ _0\"></span>gione delle ri<span class=\"_ _0\"></span>spettive normative<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs901\">Si segnala<span class=\"_ _0\"></span> come <span class=\"_ _0\"></span>alla da<span class=\"_ _0\"></span>ta d<span class=\"_ _0\"></span>el 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>isultano isc<span class=\"_ _0\"></span>ritto debiti<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>2.010 m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>per l\u2019scr<span class=\"_ _0\"></span>izione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs902\">del p<span class=\"_ _3\"></span>remio LTI 2<span class=\"_ _3\"></span>020-202<span class=\"_ _0\"></span>2, <span class=\"_ _3\"></span>pagabile nel <span class=\"_ _3\"></span>2024, euro <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>.151 migliaia per <span class=\"_ _4\"></span>MBO<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2023 della Capog<span class=\"_ _3\"></span>ruppo<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span>Si <span class=\"_ _3\"></span>segnala </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs903\">nelle <span class=\"_ _4\"></span>altre <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _4\"></span>siano <span class=\"_ _3\"></span>presenti <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>nfronti <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>parti <span class=\"_ _4\"></span>correlate<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>persone <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>isiche <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3e\"></span>com<span class=\"_ _0\"></span>plessivi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs904\">euro 2.<span class=\"_ _3\"></span>841 migliaia legati a <span class=\"_ _3\"></span>compensi per prestazioni <span class=\"_ _3\"></span>di lavoro subordinato, compensi in <span class=\"_ _3\"></span>qualit\u00e0 di <span class=\"_ _3\"></span>membri del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs905\">Consiglio <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>Amministr<span class=\"_ _0\"></span>azione <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>Capog<span class=\"_ _0\"></span>ruppo  e <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>ccantonamenti <span class=\"_ _3d\"> </span>pe<span class=\"_ _0\"></span>r  prem<span class=\"_ _0\"></span>ialit\u00e0 <span class=\"_ _3d\"> </span>MBO <span class=\"_ _3d\"> </span>ed <span class=\"_ _3d\"> </span>LTI <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>key </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs906\">managers. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-746": {
   "value": "NOTA 20. Pas<span class=\"_ _3\"></span>sivit\u00e0 fiscali Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Per imposte sul valore aggiunto <span class=\"_ _15a\"> </span>1<span class=\"_ _3\"></span>.610  <span class=\"_ _e0\"> </span>718  <span class=\"_ _b1\"> </span>892  Per fondo imposte sui redditi  <span class=\"_ _cb\"> </span>2.159  <span class=\"_ _a0\"> </span>1.415 <span class=\"_ _0\"></span> <span class=\"_ _151\"> </span>744  Per ritenute d'acconto da versare <span class=\"_ _177\"> </span>1.716  <span class=\"_ _19f\"> </span>1<span class=\"_ _3\"></span>.307  <span class=\"_ _a0\"> </span>408  Per imposte indirette e debiti altri <span class=\"_ _124\"> </span>1.330  <span class=\"_ _1a5\"> </span>1.289  <span class=\"_ _1a3\"> </span>40  Passivit\u00e0 fiscali <span class=\"_ _62\"> </span>6.815  <span class=\"_ _163\"> </span>4.7<span class=\"_ _0\"></span>30  <span class=\"_ _14d\"> </span>2.085  Al <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre <span class=\"_ _3f\"></span>2023 <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>po<span class=\"_ _0\"></span>sta <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esame <span class=\"_ _3f\"></span>presenta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>un <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _3f\"></span>pari <span class=\"_ _3f\"></span>a <span class=\"_ _3f\"></span>euro <span class=\"_ _3f\"></span>6.815 <span class=\"_ _3f\"></span>migl<span class=\"_ _0\"></span>iaia, <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>aumento <span class=\"_ _54\"></span>rispetto <span class=\"_ _3f\"></span>al saldo al 31 dicembre 2022 di complessivi euro 2.805 migliaia di cui euro 892 migliaia per maggior debito IVA, euro <span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>migliaia <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>ste <span class=\"_ _0\"></span>sui <span class=\"_ _3c\"></span>redditi, <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>408 <span class=\"_ _3c\"></span>migliaia <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>imposte <span class=\"_ _3c\"></span>indi<span class=\"_ _0\"></span>rette <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>40 <span class=\"_ _0\"></span>migliaia <span class=\"_ _3c\"></span>per debiti <span class=\"_ _3f\"></span>altri. <span class=\"_ _3f\"></span>Le <span class=\"_ _3f\"></span>variazio<span class=\"_ _0\"></span>ni <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>aumento <span class=\"_ _54\"></span>sono <span class=\"_ _3c\"></span>in <span class=\"_ _3f\"></span>parte <span class=\"_ _3f\"></span>r<span class=\"_ _0\"></span>iconducibili <span class=\"_ _3f\"></span>all\u2019effe<span class=\"_ _0\"></span>tto <span class=\"_ _3c\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _3f\"></span>delle <span class=\"_ _3f\"></span>due<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>neoacquisite<span class=\"_ _0\"></span> societ\u00e0 francesi<span class=\"_ _0\"></span>.  Si segnala c<span class=\"_ _0\"></span>he ad oggi non e<span class=\"_ _0\"></span>sistono scaduti<span class=\"_ _0\"></span> relativamente<span class=\"_ _0\"></span> alla voce in esame<span class=\"_ _0\"></span>. NOTA 21. Altre passivit\u00e0 co<span class=\"_ _3\"></span>rrenti  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Verso Enti Pubblici Previdenziali <span class=\"_ _159\"> </span>5<span class=\"_ _0\"></span>.921  <span class=\"_ _a0\"> </span>3.474  <span class=\"_ _19c\"> </span>2.447 <span class=\"_ _0\"></span> Debiti vs il personale <span class=\"_ _1cf\"> </span>14.301  <span class=\"_ _ec\"> </span>12.213  <span class=\"_ _12d\"> </span>2.087<span class=\"_ _0\"></span>  Debiti legati ad operazioni per conto terzi <span class=\"_ _8d\"> </span>1.202  <span class=\"_ _1a5\"> </span>682  <span class=\"_ _ea\"> </span>521  Altri debiti <span class=\"_ _1b0\"> </span>5.539  <span class=\"_ _1a3\"> </span>6.211  <span class=\"_ _14e\"> </span>(<span class=\"_ _0\"></span>672) Ratei e risconti passivi <span class=\"_ _64\"> </span>916  <span class=\"_ _1bb\"> </span>1.089  <span class=\"_ _1c5\"> </span>(1<span class=\"_ _0\"></span>73) Altre passivit\u00e0 correnti <span class=\"_ _cd\"> </span>27.<span class=\"_ _0\"></span>879  <span class=\"_ _72\"> </span>23.6<span class=\"_ _0\"></span>69  <span class=\"_ _c4\"> </span>4.210  Al <span class=\"_ _3f\"></span>31 <span class=\"_ _54\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _3f\"></span>\u201cAlt<span class=\"_ _0\"></span>re <span class=\"_ _3f\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3f\"></span>corre<span class=\"_ _0\"></span>nti\u201d <span class=\"_ _3f\"></span>prese<span class=\"_ _0\"></span>nta <span class=\"_ _3f\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _3f\"></span>incremen<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>4.21<span class=\"_ _0\"></span>0 <span class=\"_ _3f\"></span>migliaia<span class=\"_ _0\"></span>, dovuto <span class=\"_ _3c\"></span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _3c\"></span>all\u2019in<span class=\"_ _0\"></span>cremento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>debiti <span class=\"_ _3c\"></span>verso <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>pubblici <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>p<span class=\"_ _0\"></span>revidenziali <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>2.447 migliaia <span class=\"_ _0\"></span>legato<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>.348 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>all\u2019effetto<span class=\"_ _0\"></span> pe<span class=\"_ _0\"></span>rimetro <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>due<span class=\"_ _0\"></span> neoac<span class=\"_ _0\"></span>quisite <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>francesi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span> eur<span class=\"_ _0\"></span>o 2.087 migliaia<span class=\"_ _0\"></span> della voce deb<span class=\"_ _0\"></span>iti verso il persona<span class=\"_ _0\"></span>le. I <span class=\"_ _3c\"></span>debiti <span class=\"_ _3c\"></span>ve<span class=\"_ _0\"></span>rso <span class=\"_ _3c\"></span>il <span class=\"_ _3f\"></span>personale <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>relativi <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>partite <span class=\"_ _3f\"></span>corre<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>mese <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>icembre, <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>onch\u00e9 <span class=\"_ _3c\"></span>alle <span class=\"_ _3f\"></span>ferie <span class=\"_ _3f\"></span>maturate <span class=\"_ _3f\"></span>e non <span class=\"_ _0\"></span>godute, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>rate<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>13ma<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4ma <span class=\"_ _0\"></span>mensilit\u00e0 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>premi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>ann<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ivi <span class=\"_ _0\"></span>compresi <span class=\"_ _0\"></span>quelli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>istituziona<span class=\"_ _0\"></span>lmente dovuti agli or<span class=\"_ _0\"></span>ganici delle so<span class=\"_ _0\"></span>ciet\u00e0 francese e m<span class=\"_ _0\"></span>essicane in ra<span class=\"_ _0\"></span>gione delle ri<span class=\"_ _0\"></span>spettive normative<span class=\"_ _0\"></span>. Si segnala<span class=\"_ _0\"></span> come <span class=\"_ _0\"></span>alla da<span class=\"_ _0\"></span>ta d<span class=\"_ _0\"></span>el 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>isultano isc<span class=\"_ _0\"></span>ritto debiti<span class=\"_ _0\"></span> per <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>2.010 m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>per l\u2019scr<span class=\"_ _0\"></span>izione del p<span class=\"_ _3\"></span>remio LTI 2<span class=\"_ _3\"></span>020-202<span class=\"_ _0\"></span>2, <span class=\"_ _3\"></span>pagabile nel <span class=\"_ _3\"></span>2024, euro <span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>.151 migliaia per <span class=\"_ _4\"></span>MBO<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2023 della Capog<span class=\"_ _3\"></span>ruppo<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span>Si <span class=\"_ _3\"></span>segnala nelle <span class=\"_ _4\"></span>altre <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _4\"></span>siano <span class=\"_ _3\"></span>presenti <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>nfronti <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>parti <span class=\"_ _4\"></span>correlate<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>persone <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>isiche <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3e\"></span>com<span class=\"_ _0\"></span>plessivi euro 2.<span class=\"_ _3\"></span>841 migliaia legati a <span class=\"_ _3\"></span>compensi per prestazioni <span class=\"_ _3\"></span>di lavoro subordinato, compensi in <span class=\"_ _3\"></span>qualit\u00e0 di <span class=\"_ _3\"></span>membri del Consiglio <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>Amministr<span class=\"_ _0\"></span>azione <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>Capog<span class=\"_ _0\"></span>ruppo  e <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>ccantonamenti <span class=\"_ _3d\"> </span>pe<span class=\"_ _0\"></span>r  prem<span class=\"_ _0\"></span>ialit\u00e0 <span class=\"_ _3d\"> </span>MBO <span class=\"_ _3d\"> </span>ed <span class=\"_ _3d\"> </span>LTI <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>key managers. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-660": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs908\">NOTA 22. Inform<span class=\"_ _3\"></span>ativa di settore </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs909\">Sulla  base <span class=\"_ _5b\"> </span>dell\u2019a<span class=\"_ _0\"></span>ttuale  struttura <span class=\"_ _5b\"> </span>orga<span class=\"_ _0\"></span>nizzativa <span class=\"_ _50\"> </span>del  Gruppo <span class=\"_ _5b\"> </span>O<span class=\"_ _0\"></span>rsero,  si <span class=\"_ _5b\"> </span>ri<span class=\"_ _0\"></span>portano  di <span class=\"_ _5b\"> </span>seguito  le <span class=\"_ _5b\"> </span>info<span class=\"_ _0\"></span>rmazioni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs90a\">richieste <span class=\"_ _3c\"></span>dall\u2019IFRS <span class=\"_ _3c\"></span>8 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uddivise <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>\u201csettore <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0\u201d. <span class=\"_ _0\"></span>Le <span class=\"_ _3c\"></span><span class=\"ff7\">performance</span> <span class=\"_ _3c\"></span>e <span class=\"_ _0\"></span>l\u2019a<span class=\"_ _0\"></span>ndamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>tre <span class=\"_ _3c\"></span>settori<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _3c\"></span>il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs90b\">Gruppo <span class=\"_ _5a\"> </span>opera <span class=\"_ _5a\"> </span>vengo<span class=\"_ _0\"></span>no <span class=\"_ _54\"></span>mo<span class=\"_ _0\"></span>nitorati <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>valuta<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _5a\"> </span>base <span class=\"_ _5a\"> </span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _54\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _5a\"> </span>ricavi <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>dell\u2019<span class=\"ff7\">Adj<span class=\"_ _0\"></span>usted</span> <span class=\"_ _5a\"> </span>EBITDA;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs90c\">quest\u2019ultimo <span class=\"_ _0\"></span>parametro, se<span class=\"_ _0\"></span>bbene, non definit<span class=\"_ _0\"></span>o dai princip<span class=\"_ _0\"></span>i contabili interna<span class=\"_ _0\"></span>ziona<span class=\"_ _0\"></span>li costituisce l\u2019indicato<span class=\"_ _0\"></span>re che </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs90d\">rappresenta<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>le <span class=\"_ _54\"></span>reali <span class=\"_ _3f\"></span><span class=\"ff7\">perfor<span class=\"_ _0\"></span>mance</span> <span class=\"_ _3f\"></span>commercia<span class=\"_ _0\"></span>li <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Gruppo<span class=\"_ _0\"></span>. <span class=\"_ _3c\"></span>L\u2019<span class=\"ff7\">Adj<span class=\"_ _0\"></span>usted</span> <span class=\"_ _3f\"></span>EBI<span class=\"_ _0\"></span>TDA <span class=\"_ _3f\"></span>si <span class=\"_ _3f\"></span>deter<span class=\"_ _0\"></span>mina <span class=\"_ _3f\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>ato </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs90e\">operativo <span class=\"_ _3f\"></span>(EBIT) <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>epurato <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3c\"></span>ammortamenti<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>degli <span class=\"_ _3f\"></span>acca<span class=\"_ _0\"></span>ntonamenti, <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>costi/pr<span class=\"_ _0\"></span>oventi <span class=\"_ _3c\"></span>avent<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>natura <span class=\"_ _3f\"></span>non </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs90f\">ricorrente e d<span class=\"_ _0\"></span>ei costi lega<span class=\"_ _0\"></span>ti alla premiali<span class=\"_ _0\"></span>t\u00e0 del Top Man<span class=\"_ _0\"></span>agement. I<span class=\"_ _0\"></span>l parametro cos<span class=\"_ _0\"></span>\u00ec determinato<span class=\"_ _0\"></span> non cons<span class=\"_ _0\"></span>idera </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs910\">i p<span class=\"_ _0\"></span>roventi <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>i, gli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>finanzia<span class=\"_ _0\"></span>ri e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>diff<span class=\"_ _0\"></span>erenze <span class=\"_ _0\"></span>cambio, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>red<span class=\"_ _0\"></span>dito, gl<span class=\"_ _0\"></span>i a<span class=\"_ _0\"></span>ltri <span class=\"_ _0\"></span>proventi/on<span class=\"_ _0\"></span>eri </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs911\">da <span class=\"_ _55\"> </span>partecipazion<span class=\"_ _0\"></span>i <span class=\"_ _55\"> </span>nonch\u00e9 <span class=\"_ _55\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _55\"> </span>quota <span class=\"_ _55\"> </span>dell\u2019utile/pe<span class=\"_ _0\"></span>rdita <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>part<span class=\"_ _0\"></span>ecipazioni <span class=\"_ _55\"> </span>conta<span class=\"_ _0\"></span>bilizza<span class=\"_ _0\"></span>te <span class=\"_ _55\"> </span>con <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>metodo <span class=\"_ _55\"> </span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs912\">patrimonio netto<span class=\"_ _0\"></span>. </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs914\">Valori in migliaia \u20ac  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs915\">31 dicembre 2023 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs916\">Distribuzione<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs917\">Shipping<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs918\">Holding &amp; </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs919\">Servizi </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs91a\">Elisioni/ </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs91b\">scritture di </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs91c\">consolidamento<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs91d\">Totale </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs91e\">Ricavi vs terzi <span class=\"_ _137\"> </span>1.452.945  <span class=\"_ _10a\"> </span>83.933 <span class=\"_ _0\"></span> <span class=\"_ _4f\"> </span>3.935  <span class=\"_ _ab\"> </span>-  <span class=\"_ _2e\"> </span>1.540.813  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs91f\">Ricavi intra-settoriali <span class=\"_ _94\"> </span>85  <span class=\"_ _ea\"> </span>48.805  <span class=\"_ _153\"> </span>7<span class=\"_ _0\"></span>.058  <span class=\"_ _ee\"> </span>(55.948) <span class=\"_ _c7\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs920\">Ricavi del settore <span class=\"_ _85\"> </span>1.453.029<span class=\"_ _0\"></span>  <span class=\"_ _af\"> </span>132.7<span class=\"_ _0\"></span>37  <span class=\"_ _47\"> </span>1<span class=\"_ _0\"></span>0.994  <span class=\"_ _a8\"> </span>(55.948) <span class=\"_ _1c2\"> </span>1.540.813 </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs921\">Adjusted EBITDA <span class=\"_ _b5\"> </span>73.711  <span class=\"_ _74\"> </span>41.567  <span class=\"_ _157\"> </span>(8.164) <span class=\"_ _161\"> </span>-  <span class=\"_ _22\"> </span>107.114  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs922\">Adjusted EBIT <span class=\"_ _90\"> </span>53.841  <span class=\"_ _e5\"> </span>28.210<span class=\"_ _0\"></span>  <span class=\"_ _45\"> </span>(9.271) <span class=\"_ _11b\"> </span>-  <span class=\"_ _167\"> </span>72.<span class=\"_ _0\"></span>780  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs923\">Ammortamenti <span class=\"_ _1d0\"> </span>(17.586) <span class=\"_ _e5\"> </span>(12.798) <span class=\"_ _142\"> </span>(1.108) <span class=\"_ _189\"> </span>-  <span class=\"_ _2e\"> </span>(31.492) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs924\">Accantonamenti <span class=\"_ _7d\"> </span>(2.283) <span class=\"_ _9c\"> </span>(558) <span class=\"_ _103\"> </span>-  <span class=\"_ _16\"> </span>-  <span class=\"_ _2e\"> </span>(2.841) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs925\">Proventi non ricorrenti <span class=\"_ _1d1\"> </span>1.800  <span class=\"_ _c3\"> </span>733  <span class=\"_ _4d\"> </span>-  <span class=\"_ _c7\"> </span>-  <span class=\"_ _2e\"> </span>2.533  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs926\">Oneri non ricorrenti <span class=\"_ _7c\"> </span>(7.570) <span class=\"_ _c5\"> </span>(161) <span class=\"_ _4a\"> </span>(2.652) <span class=\"_ _51\"> </span>-  <span class=\"_ _2e\"> </span>(10.383) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs927\">Interessi attivi <span class=\"_ _183\"> </span>472  <span class=\"_ _19f\"> </span>132  <span class=\"_ _14f\"> </span>1.220  <span class=\"_ _46\"> </span>(313) <span class=\"_ _37\"> </span>1.512  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs928\">Interessi passivi <span class=\"_ _17a\"> </span>(4.061) <span class=\"_ _1c4\"> </span>(4<span class=\"_ _0\"></span>44) <span class=\"_ _10d\"> </span>(7.442) <span class=\"_ _103\"> </span>313  <span class=\"_ _173\"> </span>(11.634) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs929\">Differenze cambio <span class=\"_ _1d2\"> </span>(834) <span class=\"_ _163\"> </span>8  <span class=\"_ _9c\"> </span>3  <span class=\"_ _ad\"> </span>-  <span class=\"_ _2e\"> </span>(823) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs92a\">Quota risultato di societ\u00e0 contabilizzate </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs92b\">col metodo del patrimonio netto </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs92c\">-  <span class=\"_ _e8\"> </span>-  <span class=\"_ _70\"> </span>-  <span class=\"_ _16\"> </span>1.614  <span class=\"_ _a9\"> </span>1.614  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs92d\">Rivalutazione titoli e partecipazioni  <span class=\"_ _a5\"> </span>1  <span class=\"_ _e8\"> </span>-  <span class=\"_ _e4\"> </span>-  <span class=\"_ _16\"> </span>-  <span class=\"_ _2e\"> </span>1  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs92e\">Svalutazione titoli e partecipazioni  <span class=\"_ _103\"> </span>-  <span class=\"_ _e8\"> </span>-  <span class=\"_ _70\"> </span>-  <span class=\"_ _16\"> </span>-  <span class=\"_ _2e\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs92f\">Dividendi infragruppo <span class=\"_ _36\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _e8\"> </span>-  <span class=\"_ _70\"> </span>36.439  <span class=\"_ _10c\"> </span>(36.439) <span class=\"_ _16\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs930\">Risultato di negoziazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs931\">titoli/partecipazioni e dividendi da terzi </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs932\">520 <span class=\"_ _19d\"> </span>-  <span class=\"_ _70\"> </span>3  <span class=\"_ _163\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _22\"> </span>523 </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs933\">Risultato an<span class=\"_ _0\"></span>te imposte <span class=\"_ _2a\"> </span>44.169  <span class=\"_ _16d\"> </span>28.479  <span class=\"_ _4b\"> </span>1<span class=\"_ _0\"></span>8.300  <span class=\"_ _13a\"> </span>(34.824) <span class=\"_ _e1\"> </span>56<span class=\"_ _0\"></span>.124  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs934\">Imposte sul reddito <span class=\"_ _7b\"> </span>(11.523)<span class=\"_ _0\"></span> <span class=\"_ _b2\"> </span>(360) <span class=\"_ _10d\"> </span>3.888  <span class=\"_ _14c\"> </span>-  <span class=\"_ _2e\"> </span>(7.995) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs935\">Utile/perdita del periodo <span class=\"_ _c7\"> </span>32.646<span class=\"_ _0\"></span>  <span class=\"_ _101\"> </span>28.<span class=\"_ _0\"></span>119  <span class=\"_ _157\"> </span>22.188  <span class=\"_ _161\"> </span>(34.824) <span class=\"_ _71\"> </span>48.129  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs936\">Valori in migliaia \u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs937\">31 dicembre 2023<span class=\"ff2 fc3\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs938\">Distribuzione <span class=\"_ _53\"> </span>Shipping </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs939\">Holding &amp; </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs93a\">Servizi </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs93b\">Totale </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs93c\">Attivit\u00e0 settoriali  <span class=\"_ _cf\"> </span>413.979  <span class=\"_ _13d\"> </span>113.677  <span class=\"_ _110\"> </span>349.987  <span class=\"_ _27\"> </span>87<span class=\"_ _0\"></span>7.643  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs93d\">Partecipazioni in collegate <span class=\"_ _1ab\"> </span>5<span class=\"_ _0\"></span>.119  <span class=\"_ _de\"> </span>-  <span class=\"_ _1a0\"> </span>13.301 <span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>18.421  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs93e\">Totale Attivit\u00e0 <span class=\"_ _0\"></span>aggregato <span class=\"_ _16b\"> </span>419.098<span class=\"_ _0\"></span>  <span class=\"_ _b2\"> </span>113.677  <span class=\"_ _e4\"> </span>363.288  <span class=\"_ _180\"> </span>896.064  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs93f\">Totale Passivit\u00e0 aggregato <span class=\"_ _c3\"> </span>275.253  <span class=\"_ _74\"> </span>47.399  <span class=\"_ _128\"> </span>199<span class=\"_ _0\"></span>.958  <span class=\"_ _113\"> </span>52<span class=\"_ _0\"></span>2.610  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs940\">Patrimonio netto aggregato <span class=\"_ _1c\"> </span>143.846  <span class=\"_ _75\"> </span>66.279  <span class=\"_ _128\"> </span>163.329  <span class=\"_ _195\"> </span>373.4<span class=\"_ _0\"></span>54 <span class=\"_ _3\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs942\">Valori in migliaia \u20ac  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs943\">31 dicembre 2022 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs944\">Distribuzione<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs945\">Shipping<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs946\">Holding &amp; </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs947\">Servizi </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs948\">Elisioni/ </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs949\">scritture di </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs94a\">consolidamento<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs94b\">Totale </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs94c\">Ricavi vs terzi <span class=\"_ _137\"> </span>1.091.640 <span class=\"_ _0\"></span> <span class=\"_ _1c8\"> </span>99.891  <span class=\"_ _16c\"> </span>4.753  <span class=\"_ _4d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _22\"> </span>1.196.284 <span class=\"_ _0\"></span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs94d\">Ricavi intra-settoriali <span class=\"_ _94\"> </span>56  <span class=\"_ _150\"> </span>42.533  <span class=\"_ _13f\"> </span>6.837 <span class=\"_ _0\"></span> <span class=\"_ _ff\"> </span>(49.426) <span class=\"_ _16\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs94e\">Ricavi del settore <span class=\"_ _85\"> </span>1.091<span class=\"_ _0\"></span>.696  <span class=\"_ _139\"> </span>14<span class=\"_ _0\"></span>2.423  <span class=\"_ _1bc\"> </span>11.590  <span class=\"_ _40\"> </span>(49.426) <span class=\"_ _e1\"> </span>1.<span class=\"_ _0\"></span>196.284 </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs94f\">Adjusted EBITDA <span class=\"_ _b5\"> </span>35.017  <span class=\"_ _ef\"> </span>48.292  <span class=\"_ _5d\"> </span>(<span class=\"_ _0\"></span>7.251) <span class=\"_ _11b\"> </span>-  <span class=\"_ _2e\"> </span>76.058  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs950\">Adjusted EBIT <span class=\"_ _90\"> </span>19.199  <span class=\"_ _1c\"> </span>34.850  <span class=\"_ _5e\"> </span>(8.3<span class=\"_ _0\"></span>50) <span class=\"_ _aa\"> </span>-  <span class=\"_ _22\"> </span>45.699<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs951\">Ammortamenti <span class=\"_ _1d0\"> </span>(14.484) <span class=\"_ _f1\"> </span>(<span class=\"_ _0\"></span>12.582) <span class=\"_ _142\"> </span>(1<span class=\"_ _3\"></span>.047) <span class=\"_ _49\"> </span>-  <span class=\"_ _2e\"> </span>(28.114) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs952\">Accantonamenti <span class=\"_ _7d\"> </span>(1.334) <span class=\"_ _72\"> </span>(859<span class=\"_ _0\"></span>) <span class=\"_ _10d\"> </span>(51) <span class=\"_ _32\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _22\"> </span>(2.245) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs953\">Proventi non ricorrenti <span class=\"_ _1d1\"> </span>-  <span class=\"_ _e8\"> </span>-  <span class=\"_ _70\"> </span>72  <span class=\"_ _6f\"> </span>(72) <span class=\"_ _173\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs954\">Oneri non ricorrenti <span class=\"_ _7c\"> </span>(1.570) <span class=\"_ _e4\"> </span>(59) <span class=\"_ _4d\"> </span>(4.201) <span class=\"_ _103\"> </span>7<span class=\"_ _0\"></span>2  <span class=\"_ _1a0\"> </span>(5.758) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs955\">Interessi attivi <span class=\"_ _183\"> </span>210  <span class=\"_ _19f\"> </span>66  <span class=\"_ _a7\"> </span>232  <span class=\"_ _b2\"> </span>(187) <span class=\"_ _108\"> </span>321  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs956\">Interessi passivi <span class=\"_ _17a\"> </span>(1.767)<span class=\"_ _0\"></span> <span class=\"_ _70\"> </span>(400) <span class=\"_ _ae\"> </span>(2.101) <span class=\"_ _77\"> </span>187  <span class=\"_ _29\"> </span>(4.081) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs957\">Differenze cambio <span class=\"_ _1d2\"> </span>(1.643) <span class=\"_ _72\"> </span>8  <span class=\"_ _9c\"> </span>26  <span class=\"_ _27\"> </span>-  <span class=\"_ _2e\"> </span>(1.609) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs958\">Quota risultato di societ\u00e0 contabilizzate </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs959\">col metodo del patrimonio netto </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs95a\">-  <span class=\"_ _e8\"> </span>-  <span class=\"_ _70\"> </span>-  <span class=\"_ _16\"> </span>2.041  <span class=\"_ _1d3\"> </span>2.041  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs95b\">Rivalutazione titoli e partecipazioni  <span class=\"_ _a5\"> </span>1  <span class=\"_ _e8\"> </span>-  <span class=\"_ _e4\"> </span>-  <span class=\"_ _16\"> </span>-  <span class=\"_ _2e\"> </span>1  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs95c\">Svalutazione titoli e partecipazioni  <span class=\"_ _103\"> </span>(1) <span class=\"_ _b1\"> </span>-  <span class=\"_ _70\"> </span>-  <span class=\"_ _16\"> </span>-  <span class=\"_ _2e\"> </span>(1) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs95d\">Dividendi infragruppo <span class=\"_ _36\"> </span>-<span class=\"_ _0\"></span> <span class=\"_ _1d4\"> </span>-  <span class=\"_ _e4\"> </span>19.839 <span class=\"_ _0\"></span> <span class=\"_ _51\"> </span>(19.839) <span class=\"_ _1c5\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs95e\">Risultato di negoziazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs95f\">titoli/partecipazioni e dividendi da terzi </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs960\">10  <span class=\"_ _126\"> </span>-  <span class=\"_ _70\"> </span>(25) <span class=\"_ _1c\"> </span>(467)<span class=\"_ _0\"></span> <span class=\"_ _e3\"> </span>(483) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs961\">Risultato an<span class=\"_ _0\"></span>te imposte <span class=\"_ _2a\"> </span>14.439  <span class=\"_ _16d\"> </span>34.466<span class=\"_ _0\"></span>  <span class=\"_ _5e\"> </span>5.<span class=\"_ _0\"></span>491  <span class=\"_ _4a\"> </span>(18.265) <span class=\"_ _c3\"> </span>36.<span class=\"_ _0\"></span>131  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs962\">Imposte sul reddito <span class=\"_ _7b\"> </span>(4.612) <span class=\"_ _72\"> </span>(716) <span class=\"_ _104\"> </span>1.658  <span class=\"_ _46\"> </span>-  <span class=\"_ _2e\"> </span>(3.671) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs963\">Utile/perdita del periodo <span class=\"_ _c7\"> </span>9.827  <span class=\"_ _e4\"> </span>33.749  <span class=\"_ _45\"> </span>7<span class=\"_ _0\"></span>.149  <span class=\"_ _1c8\"> </span>(18.265) <span class=\"_ _31\"> </span>32.460  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs964\">Valori in migliaia \u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs965\">31 dicembre 2022<span class=\"ff2 fc3\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs966\">Distribuzione <span class=\"_ _53\"> </span>Shipping </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs967\">Holding &amp; </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs968\">Servizi </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs969\">Totale </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs96a\">Attivit\u00e0 settoriali  <span class=\"_ _cf\"> </span>341.935  <span class=\"_ _1c2\"> </span>103.491  <span class=\"_ _c3\"> </span>271.797  <span class=\"_ _c3\"> </span>7<span class=\"_ _0\"></span>17.223  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs96b\">Partecipazioni in collegate <span class=\"_ _1ab\"> </span>5<span class=\"_ _0\"></span>.119  <span class=\"_ _de\"> </span>-  <span class=\"_ _1a0\"> </span>13.301 <span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>18.421  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs96c\">Totale Attivit\u00e0 <span class=\"_ _0\"></span>aggregato <span class=\"_ _16b\"> </span>347.054  <span class=\"_ _113\"> </span>103.491  <span class=\"_ _74\"> </span>285.098  <span class=\"_ _e5\"> </span>735.643  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs96d\">Totale Passivit\u00e0 aggregato <span class=\"_ _c3\"> </span>243.425  <span class=\"_ _113\"> </span>35.240  <span class=\"_ _e1\"> </span>131.<span class=\"_ _0\"></span>464  <span class=\"_ _9c\"> </span>410.129  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs96e\">Patrimonio netto aggregato <span class=\"_ _1c\"> </span>103.629  <span class=\"_ _75\"> </span>68.251  <span class=\"_ _13d\"> </span>153.6<span class=\"_ _0\"></span>34  <span class=\"_ _195\"> </span>325.5<span class=\"_ _0\"></span>15  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs96f\">In <span class=\"_ _3c\"></span>conformit\u00e0 <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>indicato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nell\u2019I<span class=\"_ _0\"></span>FRS <span class=\"_ _3c\"></span>8, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _3c\"></span>tab<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ovrastante, <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>fornisc<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>l\u2019informati<span class=\"_ _0\"></span>va <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>irca <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>tale </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs970\">attivo, il <span class=\"_ _0\"></span>totale passi<span class=\"_ _0\"></span>vo, l\u2019im<span class=\"_ _0\"></span>porto dell\u2019<span class=\"_ _0\"></span>investimento in <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegate e, <span class=\"_ _0\"></span>infine, il <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto aggrega<span class=\"_ _0\"></span>to </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs971\">suddivisi <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ettore. <span class=\"_ _3c\"></span>Si <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>pecifica <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ati <span class=\"_ _3c\"></span>settoria<span class=\"_ _0\"></span>li <span class=\"_ _3c\"></span>indicati <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>interno <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>not<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>illus<span class=\"_ _0\"></span>trativa <span class=\"_ _3c\"></span>devono<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>essere </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs972\">letti insieme a<span class=\"_ _0\"></span>gli indicatori <span class=\"_ _0\"></span>di <span class=\"ff7\">performance</span> es<span class=\"_ _0\"></span>pressi nella<span class=\"_ _0\"></span> relazione degli am<span class=\"_ _0\"></span>minist<span class=\"_ _0\"></span>ratori sulla gestion<span class=\"_ _0\"></span>e.  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs973\">Cliente pri<span class=\"_ _0\"></span>ncipale </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs974\">Si <span class=\"_ _0\"></span>segnala <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>non <span class=\"_ _0\"></span>sussisto<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>prove<span class=\"_ _0\"></span>nienti <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>erazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>ngolo <span class=\"_ _0\"></span>cliente <span class=\"_ _0\"></span>ester<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sup<span class=\"_ _0\"></span>eriori </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs975\">al 10% dei rica<span class=\"_ _0\"></span>vi complessivi del G<span class=\"_ _0\"></span>ruppo. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-661": {
   "value": "NOTA 23. Ricavi Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Ricavi per vendita merci <span class=\"_ _14\"> </span>1.452.726  <span class=\"_ _11f\"> </span>1.091.466 <span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>361.260 Ricavi per prestazioni di servizi <span class=\"_ _1d5\"> </span>88.087  <span class=\"_ _128\"> </span>104.817  <span class=\"_ _e4\"> </span>(16.731)<span class=\"_ _254\"> </span>Totale Ricavi <span class=\"_ _1d6\"> </span>1.540.813  <span class=\"_ _4a\"> </span>1<span class=\"_ _0\"></span>.196.284  <span class=\"_ _4a\"> </span>344.<span class=\"_ _0\"></span>529 Al 31 dicembre 2023 <span class=\"_ _3\"></span>il fatturato<span class=\"_ _0\"></span> \u00e8 <span class=\"_ _3\"></span>pari ad euro 1.<span class=\"_ _3\"></span>540.8<span class=\"_ _0\"></span>13 mig<span class=\"_ _3\"></span>lia<span class=\"_ _0\"></span>ia, <span class=\"_ _3\"></span>con un incremento<span class=\"_ _0\"></span> di euro <span class=\"_ _3\"></span>344.529 migliaia<span class=\"_ _254\"> </span>rispetto <span class=\"_ _5b\"> </span>al <span class=\"_ _5b\"> </span>31 <span class=\"_ _5b\"> </span>di<span class=\"_ _0\"></span>cembre <span class=\"_ _50\"> </span>2022. <span class=\"_ _5b\"> </span>Per <span class=\"_ _5b\"> </span>un\u2019a<span class=\"_ _0\"></span>pprofondita <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span>nalisi <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>vendite <span class=\"_ _5b\"> </span>si <span class=\"_ _5b\"> </span>rinv<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>a <span class=\"_ _5b\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>ri<span class=\"_ _0\"></span>portato <span class=\"_ _5b\"> </span>nella<span class=\"_ _254\"> </span>relazione unica sulla gestione, al paragrafo \u201cComme<span class=\"_ _0\"></span>nto alle <span class=\"ff7\">performance</span> dei settori di attivit\u00e0\u201d. Si segnala che<span class=\"_ _254\"> </span>i <span class=\"_ _4\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _4\"></span>del Gruppo <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>erivano p<span class=\"_ _3\"></span>rincipalmente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>vendita dei <span class=\"_ _4\"></span>prodotti ortofrutticoli <span class=\"_ _4\"></span>fre<span class=\"_ _0\"></span>schi <span class=\"_ _4\"></span>pro<span class=\"_ _0\"></span>venienti <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>gran<span class=\"_ _254\"> </span>parte dei Pa<span class=\"_ _0\"></span>esi del Mondo, sui<span class=\"_ _0\"></span> territori di <span class=\"_ _0\"></span>propria competenza<span class=\"_ _0\"></span>. Informazio<span class=\"_ _0\"></span>ni per area g<span class=\"_ _0\"></span>eografica<span class=\"_ _254\"> </span>L\u2019analisi <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _5b\"> </span>info<span class=\"_ _0\"></span>rmazioni <span class=\"_ _50\"> </span>per <span class=\"_ _5b\"> </span>area  g<span class=\"_ _3\"></span>eografica <span class=\"_ _50\"> </span>mostra<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>il <span class=\"_ _5b\"> </span>detta<span class=\"_ _0\"></span>glio <span class=\"_ _5b\"> </span>dei <span class=\"_ _50\"> </span>ricavi <span class=\"_ _5b\"> </span>del  Gruppo <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>uddivisi <span class=\"_ _50\"> </span>per <span class=\"_ _5b\"> </span>le<span class=\"_ _254\"> </span>principali aree ge<span class=\"_ _0\"></span>ografiche (per tali i<span class=\"_ _0\"></span>ntendendosi le<span class=\"_ _0\"></span> aree geografich<span class=\"_ _0\"></span>e nelle quali \u00e8 situa<span class=\"_ _0\"></span>ta la relativa societ\u00e0<span class=\"_ _0\"></span> del<span class=\"_ _254\"> </span>Gruppo <span class=\"_ _55\"> </span>Orsero <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>abbia <span class=\"_ _55\"> </span>generato <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>ricavo) <span class=\"_ _55\"> </span>per <span class=\"_ _55\"> </span>gli <span class=\"_ _55\"> </span>esercizi <span class=\"_ _55\"> </span>2023 <span class=\"_ _55\"> </span>e <span class=\"_ _55\"> </span>2022 <span class=\"_ _55\"> </span>da <span class=\"_ _55\"> </span>cui <span class=\"_ _55\"> </span>si <span class=\"_ _3d\"> </span>ev<span class=\"_ _0\"></span>ince <span class=\"_ _55\"> </span>la <span class=\"_ _55\"> </span>natura<span class=\"_ _254\"> </span>sostanzialmente <span class=\"_ _0\"></span>eurocentric<span class=\"_ _0\"></span>a del Gruppo.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Europa <span class=\"_ _1d7\"> </span>1.493.868  <span class=\"_ _170\"> </span>1.<span class=\"_ _0\"></span>147.389  <span class=\"_ _10a\"> </span>346.47<span class=\"_ _0\"></span>9 di cui Italia<span class=\"_ _254\"> </span>554.966 <span class=\"fs7\"> <span class=\"_ _128\"> </span></span>538.233 <span class=\"fs7\"> <span class=\"_ _128\"> </span></span>16.733 di cui Francia<span class=\"_ _254\"> </span>494.669 <span class=\"fs7\"> <span class=\"_ _e1\"> </span></span>190.456 <span class=\"fs7\"> <span class=\"_ _13d\"> </span></span>304.213 di cui Penisola Iberica<span class=\"_ _254\"> </span>408.304 <span class=\"fs7\"> <span class=\"_ _70\"> </span></span>388.645 <span class=\"fs7\"> <span class=\"_ _e1\"> </span></span>19.659 America Latina e Centroamerica <span class=\"_ _1cd\"> </span>4<span class=\"_ _0\"></span>6.945  <span class=\"_ _c4\"> </span>48.894  <span class=\"_ _74\"> </span>(1.950)<span class=\"_ _254\"> </span>Totale Ricavi <span class=\"_ _1d6\"> </span>1.540.813  <span class=\"_ _4a\"> </span>1<span class=\"_ _0\"></span>.196.284  <span class=\"_ _4a\"> </span>344.<span class=\"_ _0\"></span>529 Come <span class=\"_ _5b\"> </span>evidenzi<span class=\"_ _0\"></span>ato <span class=\"_ _5b\"> </span>nella <span class=\"_ _5b\"> </span>ta<span class=\"_ _0\"></span>bella <span class=\"_ _5b\"> </span>sovra<span class=\"_ _0\"></span>stante, <span class=\"_ _5b\"> </span>l\u2019area<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>Eur<span class=\"_ _0\"></span>opa <span class=\"_ _5b\"> </span>ha <span class=\"_ _5b\"> </span>rappres<span class=\"_ _0\"></span>entato <span class=\"_ _5b\"> </span>il <span class=\"_ _50\"> </span>vero <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>entro <span class=\"_ _5b\"> </span>dell\u2019<span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>Gruppo <span class=\"_ _3\"></span>Orsero <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>entre <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>icavi <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onseguiti <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>Amer<span class=\"_ _0\"></span>ica <span class=\"_ _4\"></span>derivano <span class=\"_ _3\"></span>dalle <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _4\"></span>svolte<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>Messico <span class=\"_ _3\"></span>oltre <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>qu<span class=\"_ _0\"></span>elle<span class=\"_ _254\"> </span>svolte <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>Costa <span class=\"_ _3f\"></span>Ric<span class=\"_ _0\"></span>a, <span class=\"_ _3f\"></span>Cile, <span class=\"_ _54\"></span>Argentina <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>Colomb<span class=\"_ _0\"></span>ia. <span class=\"_ _3f\"></span>La <span class=\"_ _54\"></span>variazio<span class=\"_ _0\"></span>ne <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _3f\"></span>ricav<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>un <span class=\"_ _54\"></span>anno <span class=\"_ _3f\"></span>all\u2019<span class=\"_ _0\"></span>altro <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>le <span class=\"_ _54\"></span>societ\u00e0<span class=\"_ _254\"> </span>europee <span class=\"_ _0\"></span>riflette le <span class=\"_ _0\"></span>variaz<span class=\"_ _0\"></span>ioni re<span class=\"_ _0\"></span>gistrate <span class=\"_ _0\"></span>nei volu<span class=\"_ _0\"></span>mi e <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>prezzi <span class=\"_ _0\"></span>medi unita<span class=\"_ _0\"></span>ri dei<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>dotti orto<span class=\"_ _0\"></span>frutticoli ve<span class=\"_ _0\"></span>nduti,<span class=\"_ _254\"> </span>cui  si <span class=\"_ _50\"> </span>somma<span class=\"_ _0\"></span>no  i  ricavi  della  societ\u00e0  armatoriale<span class=\"_ _0\"></span>  che <span class=\"_ _50\"> </span>essendo  legati  al<span class=\"_ _0\"></span>  dollaro  (valuta  nella  quale  sono<span class=\"_ _254\"> </span>tipicamente <span class=\"_ _0\"></span>deno<span class=\"_ _0\"></span>minati <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>noli <span class=\"_ _0\"></span>marittimi)<span class=\"_ _0\"></span> ris<span class=\"_ _0\"></span>entono <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>maniera <span class=\"_ _0\"></span>rile<span class=\"_ _0\"></span>vante della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>variabilit\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>tassi<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>cambio<span class=\"_ _0\"></span> e<span class=\"_ _254\"> </span>dell\u2019adeguamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nolo <span class=\"_ _3c\"></span>in <span class=\"_ _0\"></span>funzi<span class=\"_ _0\"></span>one d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>variab<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>costo<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>carburante<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>effetto <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lausola <span class=\"_ _0\"></span>BAF)<span class=\"_ _0\"></span>. Per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019area<span class=\"_ _254\"> </span>America <span class=\"_ _0\"></span>Latina la <span class=\"_ _0\"></span>variabil<span class=\"_ _0\"></span>it\u00e0 si <span class=\"_ _0\"></span>lega esse<span class=\"_ _0\"></span>nzialmente <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>dinamica <span class=\"_ _0\"></span>volumi e<span class=\"_ _0\"></span> prezz<span class=\"_ _0\"></span>i unita<span class=\"_ _0\"></span>ri delle <span class=\"_ _0\"></span>esportazi<span class=\"_ _0\"></span>oni di<span class=\"_ _254\"> </span>avocado. <span class=\"_ _3c\"></span>Si <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>egnala, <span class=\"_ _3c\"></span>infine,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>come <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>Gruppo <span class=\"_ _3c\"></span>la <span class=\"_ _3c\"></span>com<span class=\"_ _0\"></span>ponente <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>aria <span class=\"_ _3c\"></span>rivesta <span class=\"_ _3c\"></span>un\u2019i<span class=\"_ _0\"></span>mportanza <span class=\"_ _3c\"></span>non<span class=\"_ _254\"> </span>significativa, sta<span class=\"_ _0\"></span>nte il fatto<span class=\"_ _0\"></span> che i ricavi delle s<span class=\"_ _0\"></span>ociet\u00e0 distrib<span class=\"_ _0\"></span>utrici, ad eccezione<span class=\"_ _0\"></span> di quelli<span class=\"_ _0\"></span> della societ\u00e0 m<span class=\"_ _0\"></span>essicana<span class=\"_ _254\"> </span>sono tutt<span class=\"_ _0\"></span>i espressi in euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-662": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs977\">NOTA 24. Costo d<span class=\"_ _3\"></span>el venduto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs978\">Nella seguente tab<span class=\"_ _0\"></span>ella \u00e8 esp<span class=\"_ _0\"></span>osto il costo del vend<span class=\"_ _0\"></span>uto per destinazion<span class=\"_ _0\"></span>e e per natur<span class=\"_ _0\"></span>a. </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs979\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs97a\">Costi acquisto materie prime, imballi, pallet e merci <span class=\"_ _31\"> </span>1.034.949 <span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>769.439  <span class=\"_ _c4\"> </span>265.509  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs97b\">Costi su provvigioni su acquisti e vendite e premi alla </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs97c\">clientela </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs97d\">2.761  <span class=\"_ _16b\"> </span>1.992  <span class=\"_ _a0\"> </span>769  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs97e\">Costi di trasporto e movimentazione  <span class=\"_ _1d0\"> </span>180.234  <span class=\"_ _c4\"> </span>163.483  <span class=\"_ _c4\"> </span>16.751 <span class=\"_ _0\"></span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs97f\">Costi di manodopera <span class=\"_ _82\"> </span>43.907  <span class=\"_ _c3\"> </span>30.30<span class=\"_ _0\"></span>6  <span class=\"_ _128\"> </span>13.601  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs980\">Ammortamenti <span class=\"_ _1d8\"> </span>25.255  <span class=\"_ _154\"> </span>22.368  <span class=\"_ _13d\"> </span>2.88<span class=\"_ _0\"></span>7  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs981\">Accantonamenti <span class=\"_ _144\"> </span>613  <span class=\"_ _15c\"> </span>911  <span class=\"_ _1d3\"> </span>(299) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs982\">Costi per servizi manutentivi e lavorazioni esterne<span class=\"_ _0\"></span> <span class=\"_ _14e\"> </span>36.839  <span class=\"_ _13d\"> </span>35.842  <span class=\"_ _c3\"> </span>997  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs983\">Costi energetici <span class=\"_ _d2\"> </span>10.715  <span class=\"_ _ad\"> </span>14.617  <span class=\"_ _ad\"> </span>(3.902) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs984\">Costi bunker <span class=\"_ _1d9\"> </span>38.010  <span class=\"_ _c3\"> </span>42.691  <span class=\"_ _154\"> </span>(4.680) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs985\">Noleggi Navi e contenitori <span class=\"_ _69\"> </span>3.269  <span class=\"_ _1c5\"> </span>4.228  <span class=\"_ _a2\"> </span>(959) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs986\">Affitto e noleggi <span class=\"_ _12e\"> </span>1.610  <span class=\"_ _e0\"> </span>1.075  <span class=\"_ _16b\"> </span>534  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs987\">Altri costi <span class=\"_ _1da\"> </span>853  <span class=\"_ _150\"> </span>1.141  <span class=\"_ _c8\"> </span>(288) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs988\">Ricavi diversi e recuperi di costi <span class=\"_ _bf\"> </span>(9.679) <span class=\"_ _154\"> </span>(10.6<span class=\"_ _0\"></span>60) <span class=\"_ _9c\"> </span>980  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs989\">Costo del venduto <span class=\"_ _82\"> </span>1<span class=\"_ _0\"></span>.369.334  <span class=\"_ _77\"> </span>1.<span class=\"_ _0\"></span>077.434  <span class=\"_ _4a\"> </span>291.901  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs98a\">L\u2019aumento <span class=\"_ _44\"> </span>del <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _44\"> </span>del <span class=\"_ _57\"> </span>venduto <span class=\"_ _44\"> </span>consiste <span class=\"_ _44\"> </span>principalmente <span class=\"_ _44\"> </span>nel <span class=\"_ _44\"> </span>maggior <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _44\"> </span>d\u2019acquisto <span class=\"_ _44\"> </span>dei <span class=\"_ _57\"> </span>prodott<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs98b\">ortofruttic<span class=\"_ _0\"></span>oli, <span class=\"_ _54\"></span>stre<span class=\"_ _0\"></span>ttamente <span class=\"_ _5a\"> </span>legato <span class=\"_ _5a\"> </span>all\u2019inc<span class=\"_ _0\"></span>remento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>ri<span class=\"_ _0\"></span>cavi. <span class=\"_ _5a\"> </span>Come <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>sposto <span class=\"_ _5a\"> </span>nella <span class=\"_ _5a\"> </span>rela<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>gestione, <span class=\"_ _5a\"> </span>si<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs98c\">segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>umento <span class=\"_ _3c\"></span>gener<span class=\"_ _0\"></span>ale <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>ca<span class=\"_ _0\"></span>usa <span class=\"_ _3c\"></span>dell\u2019infl<span class=\"_ _0\"></span>azione, <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>uona <span class=\"_ _3c\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>riusc<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>asferire <span class=\"_ _3c\"></span>sui<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs98d\">prezzi di vendit<span class=\"_ _0\"></span>a dei nostri <span class=\"_ _0\"></span>beni e servizi senza <span class=\"_ _0\"></span>pregiudic<span class=\"_ _0\"></span>are in maniera s<span class=\"_ _0\"></span>ignificativa<span class=\"_ _0\"></span> la redditivit\u00e0<span class=\"_ _0\"></span> del Gruppo.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs98e\">Si segnala c<span class=\"_ _0\"></span>he il valore d<span class=\"_ _0\"></span>el costo<span class=\"_ _0\"></span> del venduto al <span class=\"_ _0\"></span>31 dicemb<span class=\"_ _0\"></span>re 2023 scon<span class=\"_ _0\"></span>ta per euro<span class=\"_ _0\"></span> 237.886 m<span class=\"_ _0\"></span>igliaia l\u2019effetto<span class=\"_ _0\"></span> di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs98f\">variazione del <span class=\"_ _0\"></span>perimetro. I<span class=\"_ _0\"></span>n aggiunta occorre<span class=\"_ _0\"></span> evidenzi<span class=\"_ _0\"></span>are una riduzion<span class=\"_ _0\"></span>e dei costi energetici <span class=\"_ _0\"></span>per il 31% a par<span class=\"_ _0\"></span>it\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs990\">di <span class=\"_ _56\"> </span>perimetro <span class=\"_ _56\"> </span>legata <span class=\"_ _56\"> </span>alla <span class=\"_ _56\"> </span>flessione <span class=\"_ _56\"> </span>del <span class=\"_ _56\"> </span>costo <span class=\"_ _56\"> </span>della <span class=\"_ _56\"> </span>materia <span class=\"_ _56\"> </span>prima <span class=\"_ _56\"> </span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>all\u2019esercizio <span class=\"_ _56\"> </span>precedente, <span class=\"_ _56\"> </span>alla<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs991\">sottoscri<span class=\"_ _0\"></span>zione <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>accordi <span class=\"_ _5a\"> </span>pi\u00f9 <span class=\"_ _5a\"> </span>favore<span class=\"_ _0\"></span>voli <span class=\"_ _54\"></span>con <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>princip<span class=\"_ _0\"></span>ali <span class=\"_ _54\"></span>azie<span class=\"_ _0\"></span>nde <span class=\"_ _54\"></span>elettr<span class=\"_ _0\"></span>iche <span class=\"_ _54\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>un\u2019atte<span class=\"_ _0\"></span>nzione <span class=\"_ _5a\"> </span>generale <span class=\"_ _5a\"> </span>al </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs992\">risparmio <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>consum<span class=\"_ _0\"></span>i. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>il setto<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>Shippi<span class=\"_ _0\"></span>ng, <span class=\"_ _0\"></span>si rile<span class=\"_ _0\"></span>va un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>decremento<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bunker <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs993\">decremento del <span class=\"_ _4\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del carburante: <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>ricord<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>variazione del <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>bunker <span class=\"_ _4\"></span>risulta sostanzialmente<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs994\">neutra g<span class=\"_ _3\"></span>razie <span class=\"_ _3\"></span>all\u2019a<span class=\"_ _0\"></span>pplicazione della <span class=\"_ _4\"></span>claus<span class=\"_ _0\"></span>ola <span class=\"_ _3\"></span>BAF <span class=\"_ _3\"></span>(Bunker <span class=\"_ _3\"></span>Adjustment Factor) <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ibalta <span class=\"_ _3\"></span>al clien<span class=\"_ _3\"></span>te l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>variazioni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs995\">intervenute nel c<span class=\"_ _0\"></span>osto del co<span class=\"_ _0\"></span>mbustibile. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs996\">La riduzione <span class=\"_ _3\"></span>nel costo per <span class=\"_ _3\"></span>noleggi di <span class=\"_ _3\"></span>navi e contenitori sconta la <span class=\"_ _3\"></span>ripresa <span class=\"_ _3\"></span>ai sensi del <span class=\"_ _3\"></span>principio IFRS 16 <span class=\"_ _3\"></span>del costo<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs997\">della <span class=\"_ _3\"></span>quinta <span class=\"_ _3\"></span>nave utilizzata <span class=\"_ _3\"></span>dalla societ\u00e0 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>rmatoriale <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>peraltro <span class=\"_ _3\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>compe<span class=\"_ _0\"></span>nsato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sotto<span class=\"_ _0\"></span>forma <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incremento<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs998\">nelle quote d<span class=\"_ _0\"></span>i ammortamento<span class=\"_ _0\"></span> del periodo.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs999\">Relativamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>agli <span class=\"_ _3f\"></span>ammort<span class=\"_ _0\"></span>amenti <span class=\"_ _3c\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>aumento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>2<span class=\"_ _0\"></span>.887 <span class=\"_ _3c\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3c\"></span>sia <span class=\"_ _3f\"></span>riconducibil<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>all\u2019e<span class=\"_ _0\"></span>ffetto<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs99a\">perimetro a seguito delle due neoacqui<span class=\"_ _0\"></span>site societ\u00e0 francesi per euro 2.555 migliaia <span class=\"_ _0\"></span>di cui <span class=\"_ _3\"></span>euro 1.672 migliaia<span class=\"_ _0\"></span> ai<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs99b\">sensi del princ<span class=\"_ _0\"></span>ipio IFRS 16.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs99c\">Si <span class=\"_ _0\"></span>segnala <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201cCost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>acquisto <span class=\"_ _3c\"></span>materie <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ime, <span class=\"_ _0\"></span>imballi, <span class=\"_ _0\"></span>palle<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>merc<span class=\"_ _0\"></span>i\u201d c<span class=\"_ _0\"></span>omprende <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>14.216 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs99d\">di <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>collegate, <span class=\"_ _0\"></span>effettu<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rientranti <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>saldi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>indicati <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>Nota<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>34 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cui </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs99e\">si rimanda.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs99f\">La <span class=\"_ _0\"></span>voce, <span class=\"_ _0\"></span>invece, <span class=\"_ _0\"></span>\u201ccos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>trasporto <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>movim<span class=\"_ _0\"></span>entazione\u201d<span class=\"_ _0\"></span> comp<span class=\"_ _0\"></span>rende <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>5.565 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span> colle<span class=\"_ _0\"></span>gate </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9a0\">del <span class=\"_ _54\"></span>Gruppo <span class=\"_ _3f\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>3.704 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3f\"></span>vers<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>correla<span class=\"_ _0\"></span>te; <span class=\"_ _3f\"></span>an<span class=\"_ _0\"></span>che <span class=\"_ _3f\"></span>questi <span class=\"_ _54\"></span>sald<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>ricompresi<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>nel <span class=\"_ _54\"></span>dettaglio<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9a1\">fornito nella No<span class=\"_ _0\"></span>ta 34.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9a2\">La <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>\u201cRica<span class=\"_ _0\"></span>vi <span class=\"_ _3c\"></span>diver<span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>cuperi <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti\u201d <span class=\"_ _3c\"></span>compre<span class=\"_ _0\"></span>nde <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>244 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>icavi <span class=\"_ _3c\"></span>verso <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ollegate <span class=\"_ _3c\"></span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9a3\">Gruppo ed euro <span class=\"_ _0\"></span>6 migliaia <span class=\"_ _0\"></span>di ricavi verso <span class=\"_ _0\"></span>societ\u00e0 correla<span class=\"_ _0\"></span>te. Si rimanda alla<span class=\"_ _0\"></span> Nota 34<span class=\"_ _0\"></span> per ulteriori dettagl<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-779": {
   "value": "NOTA 24. Costo d<span class=\"_ _3\"></span>el venduto Nella seguente tab<span class=\"_ _0\"></span>ella \u00e8 esp<span class=\"_ _0\"></span>osto il costo del vend<span class=\"_ _0\"></span>uto per destinazion<span class=\"_ _0\"></span>e e per natur<span class=\"_ _0\"></span>a. Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Costi acquisto materie prime, imballi, pallet e merci <span class=\"_ _31\"> </span>1.034.949 <span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>769.439  <span class=\"_ _c4\"> </span>265.509  Costi su provvigioni su acquisti e vendite e premi alla clientela 2.761  <span class=\"_ _16b\"> </span>1.992  <span class=\"_ _a0\"> </span>769  Costi di trasporto e movimentazione  <span class=\"_ _1d0\"> </span>180.234  <span class=\"_ _c4\"> </span>163.483  <span class=\"_ _c4\"> </span>16.751 <span class=\"_ _0\"></span> Costi di manodopera <span class=\"_ _82\"> </span>43.907  <span class=\"_ _c3\"> </span>30.30<span class=\"_ _0\"></span>6  <span class=\"_ _128\"> </span>13.601  Ammortamenti <span class=\"_ _1d8\"> </span>25.255  <span class=\"_ _154\"> </span>22.368  <span class=\"_ _13d\"> </span>2.88<span class=\"_ _0\"></span>7  Accantonamenti <span class=\"_ _144\"> </span>613  <span class=\"_ _15c\"> </span>911  <span class=\"_ _1d3\"> </span>(299) Costi per servizi manutentivi e lavorazioni esterne<span class=\"_ _0\"></span> <span class=\"_ _14e\"> </span>36.839  <span class=\"_ _13d\"> </span>35.842  <span class=\"_ _c3\"> </span>997  Costi energetici <span class=\"_ _d2\"> </span>10.715  <span class=\"_ _ad\"> </span>14.617  <span class=\"_ _ad\"> </span>(3.902) Costi bunker <span class=\"_ _1d9\"> </span>38.010  <span class=\"_ _c3\"> </span>42.691  <span class=\"_ _154\"> </span>(4.680) Noleggi Navi e contenitori <span class=\"_ _69\"> </span>3.269  <span class=\"_ _1c5\"> </span>4.228  <span class=\"_ _a2\"> </span>(959) Affitto e noleggi <span class=\"_ _12e\"> </span>1.610  <span class=\"_ _e0\"> </span>1.075  <span class=\"_ _16b\"> </span>534  Altri costi <span class=\"_ _1da\"> </span>853  <span class=\"_ _150\"> </span>1.141  <span class=\"_ _c8\"> </span>(288) Ricavi diversi e recuperi di costi <span class=\"_ _bf\"> </span>(9.679) <span class=\"_ _154\"> </span>(10.6<span class=\"_ _0\"></span>60) <span class=\"_ _9c\"> </span>980  Costo del venduto <span class=\"_ _82\"> </span>1<span class=\"_ _0\"></span>.369.334  <span class=\"_ _77\"> </span>1.<span class=\"_ _0\"></span>077.434  <span class=\"_ _4a\"> </span>291.901  L\u2019aumento <span class=\"_ _44\"> </span>del <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _44\"> </span>del <span class=\"_ _57\"> </span>venduto <span class=\"_ _44\"> </span>consiste <span class=\"_ _44\"> </span>principalmente <span class=\"_ _44\"> </span>nel <span class=\"_ _44\"> </span>maggior <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _44\"> </span>d\u2019acquisto <span class=\"_ _44\"> </span>dei <span class=\"_ _57\"> </span>prodott<span class=\"_ _0\"></span>i ortofruttic<span class=\"_ _0\"></span>oli, <span class=\"_ _54\"></span>stre<span class=\"_ _0\"></span>ttamente <span class=\"_ _5a\"> </span>legato <span class=\"_ _5a\"> </span>all\u2019inc<span class=\"_ _0\"></span>remento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>ri<span class=\"_ _0\"></span>cavi. <span class=\"_ _5a\"> </span>Come <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>sposto <span class=\"_ _5a\"> </span>nella <span class=\"_ _5a\"> </span>rela<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>gestione, <span class=\"_ _5a\"> </span>si<span class=\"_ _0\"></span> segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>umento <span class=\"_ _3c\"></span>gener<span class=\"_ _0\"></span>ale <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>ca<span class=\"_ _0\"></span>usa <span class=\"_ _3c\"></span>dell\u2019infl<span class=\"_ _0\"></span>azione, <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>uona <span class=\"_ _3c\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>riusc<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>asferire <span class=\"_ _3c\"></span>sui<span class=\"_ _0\"></span> prezzi di vendit<span class=\"_ _0\"></span>a dei nostri <span class=\"_ _0\"></span>beni e servizi senza <span class=\"_ _0\"></span>pregiudic<span class=\"_ _0\"></span>are in maniera s<span class=\"_ _0\"></span>ignificativa<span class=\"_ _0\"></span> la redditivit\u00e0<span class=\"_ _0\"></span> del Gruppo.<span class=\"_ _0\"></span> Si segnala c<span class=\"_ _0\"></span>he il valore d<span class=\"_ _0\"></span>el costo<span class=\"_ _0\"></span> del venduto al <span class=\"_ _0\"></span>31 dicemb<span class=\"_ _0\"></span>re 2023 scon<span class=\"_ _0\"></span>ta per euro<span class=\"_ _0\"></span> 237.886 m<span class=\"_ _0\"></span>igliaia l\u2019effetto<span class=\"_ _0\"></span> di variazione del <span class=\"_ _0\"></span>perimetro. I<span class=\"_ _0\"></span>n aggiunta occorre<span class=\"_ _0\"></span> evidenzi<span class=\"_ _0\"></span>are una riduzion<span class=\"_ _0\"></span>e dei costi energetici <span class=\"_ _0\"></span>per il 31% a par<span class=\"_ _0\"></span>it\u00e0 di <span class=\"_ _56\"> </span>perimetro <span class=\"_ _56\"> </span>legata <span class=\"_ _56\"> </span>alla <span class=\"_ _56\"> </span>flessione <span class=\"_ _56\"> </span>del <span class=\"_ _56\"> </span>costo <span class=\"_ _56\"> </span>della <span class=\"_ _56\"> </span>materia <span class=\"_ _56\"> </span>prima <span class=\"_ _56\"> </span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>all\u2019esercizio <span class=\"_ _56\"> </span>precedente, <span class=\"_ _56\"> </span>alla<span class=\"_ _0\"></span> sottoscri<span class=\"_ _0\"></span>zione <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>accordi <span class=\"_ _5a\"> </span>pi\u00f9 <span class=\"_ _5a\"> </span>favore<span class=\"_ _0\"></span>voli <span class=\"_ _54\"></span>con <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>princip<span class=\"_ _0\"></span>ali <span class=\"_ _54\"></span>azie<span class=\"_ _0\"></span>nde <span class=\"_ _54\"></span>elettr<span class=\"_ _0\"></span>iche <span class=\"_ _54\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>un\u2019atte<span class=\"_ _0\"></span>nzione <span class=\"_ _5a\"> </span>generale <span class=\"_ _5a\"> </span>al risparmio <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>consum<span class=\"_ _0\"></span>i. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>il setto<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>Shippi<span class=\"_ _0\"></span>ng, <span class=\"_ _0\"></span>si rile<span class=\"_ _0\"></span>va un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>decremento<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bunker <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> decremento del <span class=\"_ _4\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del carburante: <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>ricord<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>variazione del <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>bunker <span class=\"_ _4\"></span>risulta sostanzialmente<span class=\"_ _0\"></span> neutra g<span class=\"_ _3\"></span>razie <span class=\"_ _3\"></span>all\u2019a<span class=\"_ _0\"></span>pplicazione della <span class=\"_ _4\"></span>claus<span class=\"_ _0\"></span>ola <span class=\"_ _3\"></span>BAF <span class=\"_ _3\"></span>(Bunker <span class=\"_ _3\"></span>Adjustment Factor) <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ibalta <span class=\"_ _3\"></span>al clien<span class=\"_ _3\"></span>te l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>variazioni intervenute nel c<span class=\"_ _0\"></span>osto del co<span class=\"_ _0\"></span>mbustibile. La riduzione <span class=\"_ _3\"></span>nel costo per <span class=\"_ _3\"></span>noleggi di <span class=\"_ _3\"></span>navi e contenitori sconta la <span class=\"_ _3\"></span>ripresa <span class=\"_ _3\"></span>ai sensi del <span class=\"_ _3\"></span>principio IFRS 16 <span class=\"_ _3\"></span>del costo<span class=\"_ _254\"> </span> della <span class=\"_ _3\"></span>quinta <span class=\"_ _3\"></span>nave utilizzata <span class=\"_ _3\"></span>dalla societ\u00e0 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>rmatoriale <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>peraltro <span class=\"_ _3\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>compe<span class=\"_ _0\"></span>nsato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sotto<span class=\"_ _0\"></span>forma <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incremento<span class=\"_ _254\"> </span> nelle quote d<span class=\"_ _0\"></span>i ammortamento<span class=\"_ _0\"></span> del periodo.<span class=\"_ _254\"> </span> Relativamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>agli <span class=\"_ _3f\"></span>ammort<span class=\"_ _0\"></span>amenti <span class=\"_ _3c\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>aumento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>2<span class=\"_ _0\"></span>.887 <span class=\"_ _3c\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3c\"></span>sia <span class=\"_ _3f\"></span>riconducibil<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>all\u2019e<span class=\"_ _0\"></span>ffetto<span class=\"_ _254\"> </span> perimetro a seguito delle due neoacqui<span class=\"_ _0\"></span>site societ\u00e0 francesi per euro 2.555 migliaia <span class=\"_ _0\"></span>di cui <span class=\"_ _3\"></span>euro 1.672 migliaia<span class=\"_ _0\"></span> ai<span class=\"_ _254\"> </span> sensi del princ<span class=\"_ _0\"></span>ipio IFRS 16.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Si <span class=\"_ _0\"></span>segnala <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201cCost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>acquisto <span class=\"_ _3c\"></span>materie <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ime, <span class=\"_ _0\"></span>imballi, <span class=\"_ _0\"></span>palle<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>merc<span class=\"_ _0\"></span>i\u201d c<span class=\"_ _0\"></span>omprende <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>14.216 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia di <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>collegate, <span class=\"_ _0\"></span>effettu<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rientranti <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>saldi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>indicati <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>Nota<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>34 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cui si rimanda.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>voce, <span class=\"_ _0\"></span>invece, <span class=\"_ _0\"></span>\u201ccos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>trasporto <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>movim<span class=\"_ _0\"></span>entazione\u201d<span class=\"_ _0\"></span> comp<span class=\"_ _0\"></span>rende <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>5.565 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span> colle<span class=\"_ _0\"></span>gate del <span class=\"_ _54\"></span>Gruppo <span class=\"_ _3f\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>3.704 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3f\"></span>vers<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>correla<span class=\"_ _0\"></span>te; <span class=\"_ _3f\"></span>an<span class=\"_ _0\"></span>che <span class=\"_ _3f\"></span>questi <span class=\"_ _54\"></span>sald<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>ricompresi<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>nel <span class=\"_ _54\"></span>dettaglio<span class=\"_ _0\"></span> fornito nella No<span class=\"_ _0\"></span>ta 34.  La <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>\u201cRica<span class=\"_ _0\"></span>vi <span class=\"_ _3c\"></span>diver<span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>cuperi <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti\u201d <span class=\"_ _3c\"></span>compre<span class=\"_ _0\"></span>nde <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>244 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>icavi <span class=\"_ _3c\"></span>verso <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ollegate <span class=\"_ _3c\"></span>del Gruppo ed euro <span class=\"_ _0\"></span>6 migliaia <span class=\"_ _0\"></span>di ricavi verso <span class=\"_ _0\"></span>societ\u00e0 correla<span class=\"_ _0\"></span>te. Si rimanda alla<span class=\"_ _0\"></span> Nota 34<span class=\"_ _0\"></span> per ulteriori dettagl<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span>NOTA 25. Spes<span class=\"_ _3\"></span>e generali ed amministrati<span class=\"_ _3\"></span>ve Nella seguente tab<span class=\"_ _0\"></span>ella \u00e8 esp<span class=\"_ _0\"></span>osto il dettaglio dei cos<span class=\"_ _0\"></span>ti generali ed a<span class=\"_ _0\"></span>mministrati<span class=\"_ _0\"></span>vi per destinazion<span class=\"_ _0\"></span>e e per natur<span class=\"_ _0\"></span>a. Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Compensi organi sociali <span class=\"_ _17c\"> </span>1.646  <span class=\"_ _1a5\"> </span>1.293  <span class=\"_ _a0\"> </span>353  Costi consulenza professionale, legale, fiscale, notarile <span class=\"_ _fd\"> </span>5.573  <span class=\"_ _1a5\"> </span>4.135  <span class=\"_ _16b\"> </span>1.438  Spese commerciali, pubblicitarie, promozionali <span class=\"_ _108\"> </span>2.271  <span class=\"_ _16b\"> </span>2.218  <span class=\"_ _1a5\"> </span>52  Costi di manodopera interna <span class=\"_ _1db\"> </span>58.772  <span class=\"_ _154\"> </span>41.902  <span class=\"_ _ed\"> </span>16.870  Ammortamenti <span class=\"_ _1d8\"> </span>6.237  <span class=\"_ _19c\"> </span>5<span class=\"_ _0\"></span>.746  <span class=\"_ _1a3\"> </span>491  Accantonamenti <span class=\"_ _144\"> </span>2.283  <span class=\"_ _c7\"> </span>1.333  <span class=\"_ _16b\"> </span>950  Costi per servizi manutentivi e per collaborazioni <span class=\"_ _c1\"> </span>8.221  <span class=\"_ _1a5\"> </span>7.622  <span class=\"_ _19c\"> </span>600  Spese assicurative <span class=\"_ _18d\"> </span>2<span class=\"_ _0\"></span>.783  <span class=\"_ _1c5\"> </span>2.182  <span class=\"_ _1a5\"> </span>601  Utenze <span class=\"_ _1dc\"> </span>1.860  <span class=\"_ _1c5\"> </span>1.67<span class=\"_ _0\"></span>8  <span class=\"_ _a0\"> </span>182  Spese per trasferte <span class=\"_ _1dd\"> </span>2.214  <span class=\"_ _a0\"> </span>1.388  <span class=\"_ _19c\"> </span>826  Costo parco auto <span class=\"_ _1de\"> </span>1.447  <span class=\"_ _16b\"> </span>840  <span class=\"_ _9\"> </span>607  Affitto, e noleggi <span class=\"_ _102\"> </span>806  <span class=\"_ _9\"> </span>603  <span class=\"_ _9\"> </span>203  Costi per acquisti e servizi vs collegate e correlate <span class=\"_ _18\"> </span>352  <span class=\"_ _c9\"> </span>494  <span class=\"_ _150\"> </span>(142) Altri costi <span class=\"_ _1da\"> </span>3.930  <span class=\"_ _c7\"> </span>3.007  <span class=\"_ _c7\"> </span>923 <span class=\"_ _0\"></span> Costi di acquisto cancelleria, materiale di consumo <span class=\"_ _16\"> </span>461 <span class=\"_ _0\"></span> <span class=\"_ _15c\"> </span>429  <span class=\"_ _150\"> </span>32  Spese per commissioni, fidejussioni <span class=\"_ _1df\"> </span>1.399  <span class=\"_ _a0\"> </span>960  <span class=\"_ _9\"> </span>438  Spese generali e ammini<span class=\"_ _0\"></span>strative <span class=\"_ _dd\"> </span>100.254  <span class=\"_ _a7\"> </span>75.831  <span class=\"_ _6f\"> </span>24.423  La tab<span class=\"_ _0\"></span>ella evidenzia <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>per spes<span class=\"_ _0\"></span>e generali ed<span class=\"_ _0\"></span> ammi<span class=\"_ _0\"></span>nistrative <span class=\"_ _0\"></span>in incr<span class=\"_ _0\"></span>emento rispe<span class=\"_ _0\"></span>tto all\u2019<span class=\"_ _0\"></span>esercizio preced<span class=\"_ _0\"></span>ente essenzialmente <span class=\"_ _0\"></span>nelle comp<span class=\"_ _0\"></span>onenti costi<span class=\"_ _0\"></span> di manodopera<span class=\"_ _0\"></span> interna a<span class=\"_ _0\"></span> seguito dell\u2019i<span class=\"_ _0\"></span>ngresso dei dipe<span class=\"_ _0\"></span>ndenti delle<span class=\"_ _0\"></span> due neoacquisite soci<span class=\"_ _0\"></span>et\u00e0 france<span class=\"_ _0\"></span>si che hanno risp<span class=\"_ _0\"></span>ettivamente<span class=\"_ _0\"></span> 241 e 59 dipendent<span class=\"_ _0\"></span>i.  Si registra un<span class=\"_ _0\"></span> incremento<span class=\"_ _0\"></span> anche n<span class=\"_ _0\"></span>egli altri cos<span class=\"_ _0\"></span>ti dovuto pr<span class=\"_ _0\"></span>incipalmente a<span class=\"_ _0\"></span>d un aum<span class=\"_ _0\"></span>ento di: i) s<span class=\"_ _0\"></span>pese di trasferta<span class=\"_ _0\"></span> per <span class=\"_ _5b\"> </span>euro  826 <span class=\"_ _50\"> </span>migliaia <span class=\"_ _50\"> </span>a <span class=\"_ _50\"> </span>seguito  della <span class=\"_ _5b\"> </span>ri<span class=\"_ _0\"></span>presa <span class=\"_ _50\"> </span>post <span class=\"_ _50\"> </span>pandemia,  ii) <span class=\"_ _5b\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>parco  auto <span class=\"_ _50\"> </span>per <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>607  migliaia principalmente <span class=\"_ _3c\"></span>dovut<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>all\u2019e<span class=\"_ _0\"></span>ffetto <span class=\"_ _0\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>due<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>neoa<span class=\"_ _0\"></span>cquisite <span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _0\"></span>franc<span class=\"_ _0\"></span>esi <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>532 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>iii) imposte, <span class=\"_ _56\"> </span>tasse <span class=\"_ _55\"> </span>ind<span class=\"_ _0\"></span>irette <span class=\"_ _56\"> </span>ed <span class=\"_ _55\"> </span>iva <span class=\"_ _56\"> </span>indetraibile <span class=\"_ _56\"> </span>per <span class=\"_ _55\"> </span>euro <span class=\"_ _56\"> </span>824 <span class=\"_ _56\"> </span>migliaia, <span class=\"_ _55\"> </span>all\u2019i<span class=\"_ _0\"></span>nterno <span class=\"_ _56\"> </span>della <span class=\"_ _56\"> </span>voce <span class=\"_ _55\"> </span>\u201cAltri <span class=\"_ _56\"> </span>costi\u201d. Relativamente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>costi <span class=\"_ _54\"></span>per <span class=\"_ _5a\"> </span>servizi <span class=\"_ _54\"></span>manute<span class=\"_ _0\"></span>ntivi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>var<span class=\"_ _0\"></span>i, <span class=\"_ _54\"></span>l\u2019aumento <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>lega <span class=\"_ _5a\"> </span>principalmente<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>maggior<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>costi <span class=\"_ _54\"></span>di assistenza <span class=\"_ _44\"> </span>hard<span class=\"_ _0\"></span>ware <span class=\"_ _44\"> </span>e <span class=\"_ _44\"> </span>softwa<span class=\"_ _0\"></span>re. <span class=\"_ _44\"> </span>Per <span class=\"_ _44\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>riguarda <span class=\"_ _44\"> </span>la <span class=\"_ _44\"> </span>voce<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>ccantonament<span class=\"_ _0\"></span>i <span class=\"_ _57\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>rimanda <span class=\"_ _44\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>quanto precedenteme<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>escritto <span class=\"_ _3c\"></span>nelle <span class=\"_ _3c\"></span>Nota <span class=\"_ _3c\"></span>8 <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>17. <span class=\"_ _0\"></span>Si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>inc<span class=\"_ _0\"></span>remento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3c\"></span>ammortame<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella variazione <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>perimetro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>Blampin <span class=\"_ _5a\"> </span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>Ca<span class=\"_ _0\"></span>pexo <span class=\"_ _54\"> </span>sia <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>gli <span class=\"_ _5a\"> </span>investimenti <span class=\"_ _5a\"> </span>effettu<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>na<span class=\"_ _0\"></span>tura operativa <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>legati <span class=\"_ _5b\"> </span>all\u2019app<span class=\"_ _0\"></span>licazione <span class=\"_ _5a\"> </span>del <span class=\"_ _50\"> </span>principio <span class=\"_ _5b\"> </span>IFR<span class=\"_ _0\"></span>S <span class=\"_ _5a\"> </span>16. <span class=\"_ _5b\"> </span>La <span class=\"_ _5b\"> </span>voce <span class=\"_ _5b\"> </span>\u201ccosti <span class=\"_ _5b\"> </span>vs <span class=\"_ _5b\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>collegate <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>correla<span class=\"_ _0\"></span>te\u201d comprende <span class=\"_ _54\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>25 <span class=\"_ _54\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _54\"></span>verso<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>colle<span class=\"_ _0\"></span>gate <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>327<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>migliaia <span class=\"_ _5a\"> </span>verso <span class=\"_ _5a\"> </span>societ\u00e0 <span class=\"_ _54\"></span>correlate<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>mentre<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>si segnala come i dati relativi ai costi di manodopera e compensi organi soc<span class=\"_ _0\"></span>iali del 2023 includano costi per euro 2.676 e 88 migliaia relativi a parti correlate persone fisic<span class=\"_ _0\"></span>he. Si <span class=\"_ _3\"></span>rimand<span class=\"_ _0\"></span>a alla Nota 34 per <span class=\"_ _3\"></span>un ulteriore dettagli<span class=\"_ _0\"></span>o.<span class=\"_ _254\"> </span>NOTA 26. Altri ric<span class=\"_ _3\"></span>avi/costi operativi<span class=\"_ _254\"> </span> Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Altri ricavi operativi  <span class=\"_ _d8\"> </span>8.341  <span class=\"_ _1a5\"> </span>5.588  <span class=\"_ _1c5\"> </span>2.753  Altri costi operativi <span class=\"_ _1e0\"> </span>(14.634) <span class=\"_ _72\"> </span>(8.666) <span class=\"_ _c3\"> </span>(5.969)<span class=\"_ _254\"> </span> Totale Altri ricavi/costi operativi <span class=\"_ _1e1\"> </span>(6.293) <span class=\"_ _c4\"> </span>(<span class=\"_ _0\"></span>3.077) <span class=\"_ _72\"> </span>(3.216)<span class=\"_ _254\"> </span> Si f<span class=\"_ _3\"></span>ornisce in <span class=\"_ _3\"></span>allegato il <span class=\"_ _3\"></span>detta<span class=\"_ _0\"></span>glio <span class=\"_ _3\"></span>delle voci \u201cAltri <span class=\"_ _4\"></span>rica<span class=\"_ _0\"></span>vi operativi\u201d <span class=\"_ _3\"></span>ed \u201cAltri costi <span class=\"_ _3\"></span>operativi\u201d per g<span class=\"_ _3\"></span>li esercizi 2023<span class=\"_ _254\"> </span>e 2022 con separata<span class=\"_ _0\"></span> indicaz<span class=\"_ _0\"></span>ione delle poste av<span class=\"_ _0\"></span>enti natura<span class=\"_ _0\"></span> ordinaria rispetto<span class=\"_ _0\"></span> a quelle \u201cnon r<span class=\"_ _0\"></span>icorrenti\u201d.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Recuperi spese, rimborsi assicurati<span class=\"_ _0\"></span>vi <span class=\"_ _1ae\"> </span>584  <span class=\"_ _ea\"> </span>314  <span class=\"_ _1bb\"> </span>270 Plusvalenze e sopravvenienze di tipo ordinario <span class=\"_ _1d4\"> </span>2.961  <span class=\"_ _a0\"> </span>2.187  <span class=\"_ _a0\"> </span>774 Altro  <span class=\"_ _1e2\"> </span>2.263  <span class=\"_ _1c5\"> </span>3.088  <span class=\"_ _1a7\"> </span>(825<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>Altri ricavi operativi or<span class=\"_ _0\"></span>dinari <span class=\"_ _1bd\"> </span>5.808  <span class=\"_ _ed\"> </span>5.588  <span class=\"_ _110\"> </span>2<span class=\"_ _0\"></span>19 Rilascio fondi accantonati precedentemente <span class=\"_ _bb\"> </span>1.600  <span class=\"_ _1c5\"> </span>-  <span class=\"_ _d4\"> </span>1.600 Altro <span class=\"_ _1e3\"> </span>933  <span class=\"_ _150\"> </span>-  <span class=\"_ _d4\"> </span>933 Altri ricavi operativi non ricorre<span class=\"_ _0\"></span>nti <span class=\"_ _7b\"> </span>2.533  <span class=\"_ _12d\"> </span>-  <span class=\"_ _160\"> </span>2.533 La <span class=\"_ _0\"></span>voce altr<span class=\"_ _0\"></span>i ricav<span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>i tipo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rdinario, <span class=\"_ _0\"></span>cos\u00ec <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>altri c<span class=\"_ _0\"></span>osti d<span class=\"_ _0\"></span>i tipo <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario, a<span class=\"_ _0\"></span>ccoglie ele<span class=\"_ _0\"></span>menti<span class=\"_ _254\"> </span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ricavo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>gi\u00e0 <span class=\"_ _3f\"></span>cla<span class=\"_ _0\"></span>ssificati <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>sez<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>so<span class=\"_ _0\"></span>prastanti <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>accolgon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>elementi<span class=\"_ _254\"> </span>quali <span class=\"_ _0\"></span>sopravv<span class=\"_ _0\"></span>enienze <span class=\"_ _0\"></span>attive<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passive <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i pr<span class=\"_ _0\"></span>ecedenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>diff<span class=\"_ _0\"></span>erenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span>come <span class=\"_ _5a\"> </span>tali <span class=\"_ _5a\"> </span>ricorrono<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>nni <span class=\"_ _5a\"> </span>(ad <span class=\"_ _5a\"> </span>esempio <span class=\"_ _5a\"> </span>ristorni<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>emi <span class=\"_ _5a\"> </span>attivi <span class=\"_ _5a\"> </span>e/o <span class=\"_ _5a\"> </span>passi<span class=\"_ _0\"></span>vi <span class=\"_ _5a\"> </span>nei <span class=\"_ _54\"></span>conf<span class=\"_ _0\"></span>ronti <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>clienti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span>fornitori, <span class=\"_ _3\"></span>differenze <span class=\"_ _3\"></span>sui <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>imborsi <span class=\"_ _3\"></span>assicurativi <span class=\"_ _3\"></span>incass<span class=\"_ _0\"></span>ati <span class=\"_ _4\"></span>rispetto <span class=\"_ _3\"></span>alle previsioni, <span class=\"_ _4\"></span>ecc.<span class=\"_ _0\"></span>.). <span class=\"_ _4\"></span>Includono<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>anc<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>eventuali<span class=\"_ _254\"> </span>contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>esercizio, <span class=\"_ _0\"></span>plusvalenze <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>minusvale<span class=\"_ _0\"></span>nze su <span class=\"_ _0\"></span>dismission<span class=\"_ _0\"></span>i correnti <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>cespiti, ca<span class=\"_ _0\"></span>pitalizzazioni <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>costi legati ad iniziative di investi<span class=\"_ _0\"></span>mento. Si segnala come nel corso del 2023 si siano registr<span class=\"_ _0\"></span>ate capitalizzazion<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>relative <span class=\"_ _54\"></span>allo <span class=\"_ _54\"></span>stato <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>vanza<span class=\"_ _0\"></span>mento <span class=\"_ _3f\"></span>dell\u2019i<span class=\"_ _0\"></span>mplementazi<span class=\"_ _0\"></span>one <span class=\"_ _54\"></span>del <span class=\"_ _3f\"></span>nuo<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>sistema <span class=\"_ _54\"></span>ERP <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>678 <span class=\"_ _54\"></span>m<span class=\"_ _0\"></span>igliaia. <span class=\"_ _3f\"></span>N<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>regi<span class=\"_ _0\"></span>strati <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>natura <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>icorrente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>.600 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>rilascio <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span>fondo <span class=\"_ _3f\"></span>stanzi<span class=\"_ _0\"></span>ato <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>tenzioso <span class=\"_ _3f\"></span>doganale <span class=\"_ _3f\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>vede<span class=\"_ _0\"></span>va <span class=\"_ _3c\"></span>coinvolt<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _3f\"></span>impor<span class=\"_ _0\"></span>tatrice <span class=\"_ _3f\"></span>come <span class=\"_ _3f\"></span>gi\u00e0 <span class=\"_ _3f\"></span>indicato<span class=\"_ _254\"> </span>all\u2019interno <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>rimanda <span class=\"_ _3c\"></span>alla <span class=\"_ _0\"></span>Nota <span class=\"_ _3c\"></span>17). <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aggiunta <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>gnala <span class=\"_ _0\"></span>l\u2019iscri<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ricorrenti<span class=\"_ _254\"> </span>per <span class=\"_ _5b\"> </span>euro  933 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>al  raggiungimento<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>cordi <span class=\"_ _5b\"> </span>tr<span class=\"_ _0\"></span>ansattivi.  Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _50\"> </span>che <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>voce<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cAltri<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ricavi<span class=\"_ _254\"> </span>operativi\u201d com<span class=\"_ _0\"></span>prende euro 53<span class=\"_ _0\"></span> migliaia verso soc<span class=\"_ _0\"></span>iet\u00e0 collegate<span class=\"_ _0\"></span> ed euro 46 mi<span class=\"_ _0\"></span>gliaia verso soci<span class=\"_ _0\"></span>et\u00e0 correlate<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Penalit\u00e0-sanzioni, danni a terzi<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>(57) <span class=\"_ _1bb\"> </span>(104) <span class=\"_ _c8\"> </span>47 Minusvalenze e sopravvenienze di tipo ordinario <span class=\"_ _126\"> </span>(4.195) <span class=\"_ _ec\"> </span>(2.803) <span class=\"_ _13d\"> </span>(<span class=\"_ _0\"></span>1.391)<span class=\"_ _254\"> </span>Altri costi operativi ordinari <span class=\"_ _159\"> </span>(4.252) <span class=\"_ _1c4\"> </span>(2.908<span class=\"_ _0\"></span>) <span class=\"_ _32\"> </span>(1<span class=\"_ _0\"></span>.344)<span class=\"_ _254\"> </span>Accordo transattivo con l'Agenzia delle Dogane <span class=\"_ _e8\"> </span>(2.732) <span class=\"_ _110\"> </span>-  <span class=\"_ _d4\"> </span>(2.732)<span class=\"_ _254\"> </span>Premialit\u00e0 Top Management <span class=\"_ _1db\"> </span>(3.185) <span class=\"_ _14d\"> </span>(3.033) <span class=\"_ _31\"> </span>(152)<span class=\"_ _254\"> </span>Costi attivit\u00e0 M&amp;A <span class=\"_ _1e4\"> </span>-  <span class=\"_ _d4\"> </span>(1.553) <span class=\"_ _12d\"> </span>1.553 Partecipazione dei dipendenti agli utili <span class=\"_ _cc\"> </span>(<span class=\"_ _0\"></span>1.019) <span class=\"_ _12d\"> </span>(227) <span class=\"_ _c8\"> </span>(793)<span class=\"_ _254\"> </span>Altri non ricorrenti <span class=\"_ _e6\"> </span>(3.447) <span class=\"_ _110\"> </span>(945) <span class=\"_ _19f\"> </span>(2.501)<span class=\"_ _254\"> </span>Altri costi operativi non<span class=\"_ _0\"></span> ricorrenti<span class=\"ff1 fc0\"> <span class=\"_ _38\"> </span></span>(1<span class=\"_ _0\"></span>0.383)<span class=\"ff1 fc0\"> <span class=\"_ _a7\"> </span></span>(5.758)<span class=\"ff1 fc0\"> <span class=\"_ _e4\"> </span></span>(4.625)<span class=\"_ _254\"> </span>Detto <span class=\"_ _3c\"></span>come <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>opra <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>nat<span class=\"_ _0\"></span>ura <span class=\"_ _3c\"></span>dei <span class=\"_ _0\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caratte<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario <span class=\"_ _0\"></span>esposti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>questa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bella, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>corso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>si<span class=\"_ _254\"> </span>registrano <span class=\"_ _3f\"></span>scostam<span class=\"_ _0\"></span>enti <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>1.344<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>legato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>principal<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>alla <span class=\"_ _3c\"></span>rile<span class=\"_ _0\"></span>vazione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>erogazioni<span class=\"_ _254\"> </span>liberali per euro 1.686 mi<span class=\"_ _0\"></span>gliaia di cui euro 1.566 miglia<span class=\"_ _0\"></span>ia per le circa 1.008 tonnella<span class=\"_ _0\"></span>te di prodotti ortofrutticoli<span class=\"_ _254\"> </span>donati ai <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>anchi alimentari (al 31 <span class=\"_ _3\"></span>dicembre 2022 risultavano pari ad <span class=\"_ _4\"></span>eu<span class=\"_ _0\"></span>ro 641 <span class=\"_ _3\"></span>migliaia di <span class=\"_ _3\"></span>cui euro 606 <span class=\"_ _3\"></span>migliaia<span class=\"_ _254\"> </span>per le circa 623 <span class=\"_ _0\"></span>tonnellate d<span class=\"_ _0\"></span>i donazioni ai ba<span class=\"_ _0\"></span>nchi alime<span class=\"_ _0\"></span>ntari). Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>ponenti <span class=\"_ _0\"></span>non r<span class=\"_ _0\"></span>icorrent<span class=\"_ _0\"></span>i si <span class=\"_ _0\"></span>segna<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>che al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>ed a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2023<span class=\"_ _254\"> </span>il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>ha <span class=\"_ _3c\"></span>effettu<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>nziamenti <span class=\"_ _0\"></span>rela<span class=\"_ _0\"></span>tivi <span class=\"_ _3c\"></span>alla <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>emialit\u00e0 <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Top <span class=\"_ _3c\"></span>Managem<span class=\"_ _0\"></span>ent <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>3.033<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>euro <span class=\"_ _3d\"> </span>3.185 <span class=\"_ _55\"> </span>migliaia <span class=\"_ _3d\"> </span>sud<span class=\"_ _0\"></span>divisi <span class=\"_ _3d\"> </span>in <span class=\"_ _55\"> </span>euro <span class=\"_ _3d\"> </span>1.151 <span class=\"_ _55\"> </span>per  M<span class=\"_ _0\"></span>BO <span class=\"_ _3d\"> </span>(compon<span class=\"_ _0\"></span>ente <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>p<span class=\"_ _0\"></span>remio <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>v<span class=\"_ _0\"></span>err\u00e0 <span class=\"_ _3d\"> </span>pagata<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>valle<span class=\"_ _254\"> </span>dell\u2019approvaz<span class=\"_ _0\"></span>ione del <span class=\"_ _0\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _0\"></span>2023), <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>1.244 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia rela<span class=\"_ _0\"></span>tivi <span class=\"_ _0\"></span>al nuo<span class=\"_ _0\"></span>vo P<span class=\"_ _0\"></span>iano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Performanc<span class=\"_ _0\"></span>e S<span class=\"_ _0\"></span>hare 20<span class=\"_ _0\"></span>23-<span class=\"_ _254\"> </span>2025 in quanto<span class=\"_ _0\"></span> l\u2019obiettivo<span class=\"_ _0\"></span> per l\u2019anno 2023 <span class=\"_ _0\"></span>\u00e8 stato rag<span class=\"_ _0\"></span>giunto, determinan<span class=\"_ _0\"></span>do quind<span class=\"_ _0\"></span>i l\u2019assegnazione d<span class=\"_ _0\"></span>i n. 96.410<span class=\"_ _254\"> </span>azioni, euro 733<span class=\"_ _0\"></span> migliaia <span class=\"_ _0\"></span>per LTI legato al P<span class=\"_ _0\"></span>iano 2020-<span class=\"_ _0\"></span>2022 ed euro 57 mi<span class=\"_ _0\"></span>gliaia per divide<span class=\"_ _0\"></span>nd equivale<span class=\"_ _0\"></span>nt.<span class=\"_ _254\"> </span>Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>quote <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>premia<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _4\"></span>LTI <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>020, <span class=\"_ _4\"></span>2021<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _4\"></span>tenu<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rivalutazione,<span class=\"_ _0\"></span> nella <span class=\"_ _3f\"></span>misura <span class=\"_ _3f\"></span>massima<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>40% <span class=\"_ _54\"></span>prevista <span class=\"_ _3f\"></span>dal <span class=\"_ _3f\"></span>Piano, <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>funzione <span class=\"_ _3f\"></span>dell\u2019incre<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>corso <span class=\"_ _3f\"></span>az<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>tito<span class=\"_ _0\"></span>lo registrato nel <span class=\"_ _3\"></span>triennio, anche comprensivo <span class=\"_ _3\"></span>del valore dei <span class=\"_ _4\"></span>dividen<span class=\"_ _0\"></span>di distribuiti, come <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>Regolamento del <span class=\"_ _3\"></span>Piano<span class=\"_ _0\"></span> LTI <span class=\"_ _3\"></span>Orsero 2<span class=\"_ _3\"></span>020-2<span class=\"_ _0\"></span>022. <span class=\"_ _4\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>ulteriori dettagli <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>imanda al <span class=\"_ _4\"></span>paragrafo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u201cPiano <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Perfo<span class=\"_ _0\"></span>rmance <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>hare 202<span class=\"_ _3\"></span>3-20<span class=\"_ _0\"></span>25\u201d all\u2019interno della<span class=\"_ _0\"></span> relazione d<span class=\"_ _0\"></span>egli amministra<span class=\"_ _0\"></span>tori sulla ge<span class=\"_ _0\"></span>stione. Si <span class=\"_ _3c\"></span>segna<span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>ino<span class=\"_ _0\"></span>ltre <span class=\"_ _3c\"></span>l\u2019oner<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>parteci<span class=\"_ _0\"></span>pazione <span class=\"_ _3c\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risulta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>dipende<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>francese <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>messicane<span class=\"_ _0\"></span> disposta <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>elative <span class=\"_ _3\"></span>normative <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>presenta <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sig<span class=\"_ _0\"></span>nificativo <span class=\"_ _3\"></span>incremento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>eff<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>oacquisite<span class=\"_ _0\"></span> Blampin e Ca<span class=\"_ _0\"></span>pexo. All\u2019interno <span class=\"_ _54\"></span>della <span class=\"_ _3f\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cA<span class=\"_ _0\"></span>ltre <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>ric<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>l\u2019e<span class=\"_ _0\"></span>sercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>compon<span class=\"_ _0\"></span>ente <span class=\"_ _3f\"></span>pi\u00f9 <span class=\"_ _3f\"></span>sig<span class=\"_ _0\"></span>nificativa <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ttiene <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lla svalutazione <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lcuni <span class=\"_ _3\"></span>assets<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>accordi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>transa<span class=\"_ _0\"></span>ttivi <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>entre <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>l\u2019es<span class=\"_ _0\"></span>ercizio <span class=\"_ _3\"></span>2022 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>storno <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>489 <span class=\"_ _3\"></span>migliaia<span class=\"_ _0\"></span> dei <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>imposta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>Ricerca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>&amp; <span class=\"_ _3c\"></span>Sviluppo<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>erano <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _3c\"></span>utilizzati <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>anni <span class=\"_ _3c\"></span>preced<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>i quali \u00e8 stato d<span class=\"_ _0\"></span>isposto il rive<span class=\"_ _0\"></span>rsamento spontane<span class=\"_ _0\"></span>o come pi\u00f9 ava<span class=\"_ _0\"></span>nti specifica<span class=\"_ _0\"></span>to. Differentemente <span class=\"_ _3c\"></span>dallo <span class=\"_ _0\"></span>sc<span class=\"_ _0\"></span>orso <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span> risult<span class=\"_ _0\"></span>ano <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>ritti <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>M&amp;A <span class=\"_ _0\"></span>(euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>1.553 <span class=\"_ _0\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> 2022 per le ac<span class=\"_ _0\"></span>quisizioni del<span class=\"_ _0\"></span>le due societ\u00e0 fra<span class=\"_ _0\"></span>ncesi).  La <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>\u201cA<span class=\"_ _0\"></span>ltri <span class=\"_ _3f\"></span>costi <span class=\"_ _54\"></span>operati<span class=\"_ _0\"></span>vi\u201d <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>compr<span class=\"_ _0\"></span>ende <span class=\"_ _3f\"></span>oneri <span class=\"_ _54\"></span>verso <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _3f\"></span>coll<span class=\"_ _0\"></span>egate, <span class=\"_ _3f\"></span>ma <span class=\"_ _54\"></span>includ<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>euro <span class=\"_ _54\"></span>1.998 <span class=\"_ _54\"></span>migliaia verso parti corre<span class=\"_ _0\"></span>late. Si rim<span class=\"_ _0\"></span>anda alla No<span class=\"_ _0\"></span>ta 34 per un ulter<span class=\"_ _0\"></span>iore dettaglio.  NOTA 27. Proventi finanzia<span class=\"_ _3\"></span>ri, oneri finanziari e<span class=\"_ _3\"></span> differenze cambio La voce \u201cProve<span class=\"_ _0\"></span>nti finanzia<span class=\"_ _0\"></span>ri, oneri finanziar<span class=\"_ _0\"></span>i e differenz<span class=\"_ _0\"></span>e cambio\u201d ris<span class=\"_ _0\"></span>ulta cos\u00ec dettaglia<span class=\"_ _0\"></span>ta: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Proventi finanziari <span class=\"_ _1e5\"> </span>1.512  <span class=\"_ _151\"> </span>321  <span class=\"_ _1bb\"> </span>1.191  Oneri finanziari <span class=\"_ _12e\"> </span>(11.634) <span class=\"_ _27\"> </span>(4.081) <span class=\"_ _154\"> </span>(7.553) Differenze cambio <span class=\"_ _18f\"> </span>(823) <span class=\"_ _151\"> </span>(1.609) <span class=\"_ _110\"> </span>786  Proventi finanziari, one<span class=\"_ _0\"></span>ri finanziari, differenze cambio (10.945) <span class=\"_ _f1\"> </span>(5.369) <span class=\"_ _1c4\"> </span>(5.<span class=\"_ _0\"></span>577) Per ciascuna voc<span class=\"_ _0\"></span>e compres<span class=\"_ _0\"></span>a nella posta in<span class=\"_ _0\"></span> esame si fornisc<span class=\"_ _0\"></span>e di seguito il detta<span class=\"_ _0\"></span>glio: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi attivi verso terzi <span class=\"_ _1e6\"> </span>1.512  <span class=\"_ _151\"> </span>273  <span class=\"_ _126\"> </span>1.239  Interessi attivi verso collegate e correlate<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>-  <span class=\"_ _d4\"> </span>12  <span class=\"_ _108\"> </span>(12) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _d4\"> </span>37  <span class=\"_ _37\"> </span>(37) Proventi finanziari <span class=\"_ _1cb\"> </span>1.512  <span class=\"_ _c7\"> </span>321  <span class=\"_ _9\"> </span>1.191  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi passivi vs istituti di credi<span class=\"_ _0\"></span>to/bon<span class=\"_ _3\"></span>d <span class=\"_ _13\"> </span>(6.905) <span class=\"_ _c3\"> </span>(2.300) <span class=\"_ _c3\"> </span>(4.<span class=\"_ _3\"></span>605) Interessi passivi verso terzi <span class=\"_ _1e7\"> </span>(1.531) <span class=\"_ _ac\"> </span>(658) <span class=\"_ _1e8\"> </span>(873) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>(<span class=\"_ _0\"></span>252) <span class=\"_ _1e8\"> </span>-  <span class=\"_ _d4\"> </span>(252) Interessi passivi legati alla contabilizzazione della Put/Call <span class=\"_ _16c\"> </span>(320) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(320) Interessi passivi legati alla contabilizzazione degli Earn-Out<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>(805) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(805) Interessi passivi IFRS 16 <span class=\"_ _93\"> </span>(1.821) <span class=\"_ _163\"> </span>(1.123) <span class=\"_ _ad\"> </span>(698) Oneri finanziari <span class=\"_ _1e9\"> </span>(11.634) <span class=\"_ _ef\"> </span>(4.081) <span class=\"_ _c5\"> </span>(7.553)<span class=\"_ _254\"> </span>Gli  interessi  passivi  legati<span class=\"_ _0\"></span>  alla  contabilizzazione<span class=\"_ _0\"></span>  della  Put/call  si  riferiscono  agli  oneri  dovuti  al  rilascio<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dell\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5b\"> </span>sul <span class=\"_ _5b\"> </span>debito <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisto <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>3,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe, <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>entre <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>interessi <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>alla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> contabilizz<span class=\"_ _0\"></span>azione degli Earn<span class=\"_ _0\"></span>-out riflettono l\u2019attua<span class=\"_ _0\"></span>lizzazione dei corris<span class=\"_ _0\"></span>pettivi potenziali di Blamp<span class=\"_ _0\"></span>in Groupe e di<span class=\"_ _254\"> </span> Capexo.<span class=\"_ _254\"> </span> Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Differenze cambio realizzate <span class=\"_ _1ea\"> </span>(365) <span class=\"_ _19f\"> </span>(1.573) <span class=\"_ _12d\"> </span>1.2<span class=\"_ _0\"></span>08  Differenze cambio da realizzare <span class=\"_ _15a\"> </span>(458) <span class=\"_ _151\"> </span>(36) <span class=\"_ _126\"> </span>(422)<span class=\"_ _254\"> </span> Differenze cambio <span class=\"_ _e9\"> </span>(823) <span class=\"_ _16\"> </span>(1<span class=\"_ _0\"></span>.609) <span class=\"_ _1c4\"> </span>7<span class=\"_ _0\"></span>86  Si <span class=\"_ _3c\"></span>osservi <span class=\"_ _3c\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3c\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019oscillaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>peso <span class=\"_ _3c\"></span>mes<span class=\"_ _0\"></span>sicano <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> del dollaro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>NOTA 29. Impo<span class=\"_ _3\"></span>ste sul reddito Quasi tutte le societ\u00e0 controll<span class=\"_ _0\"></span>ate italiane aderiscono<span class=\"_ _0\"></span> al sistema del \u201cconsolidato fisca<span class=\"_ _0\"></span>le\u201d posto in <span class=\"_ _3\"></span>capo a Orsero<span class=\"_ _254\"> </span>ai <span class=\"_ _0\"></span>sensi degl<span class=\"_ _0\"></span>i artt. <span class=\"_ _0\"></span>117<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>segg. d<span class=\"_ _0\"></span>el T.U<span class=\"_ _0\"></span>.I.R. <span class=\"_ _0\"></span>ed ana<span class=\"_ _0\"></span>logo si<span class=\"_ _0\"></span>stema <span class=\"_ _0\"></span>\u00e8 sta<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>ttivato <span class=\"_ _0\"></span>in Fra<span class=\"_ _0\"></span>ncia d<span class=\"_ _0\"></span>a parte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>France<span class=\"_ _254\"> </span>unitamente alle<span class=\"_ _0\"></span> sue societ\u00e0 c<span class=\"_ _0\"></span>ontrollate fran<span class=\"_ _0\"></span>cesi.<span class=\"_ _254\"> </span>La movimentaz<span class=\"_ _0\"></span>ione delle i<span class=\"_ _0\"></span>mposte \u00e8 riepilo<span class=\"_ _0\"></span>gata nella t<span class=\"_ _0\"></span>abella qui di seguito.<span class=\"_ _254\"> </span><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa32\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa33\">Imposte correnti <span class=\"_ _1ec\"> </span>(12.273) <span class=\"_ _e4\"> </span>(5.933) <span class=\"_ _154\"> </span>(6.340) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa34\">Imposte da consolidato fiscale <span class=\"_ _1ed\"> </span>4.895  <span class=\"_ _c7\"> </span>2.393  <span class=\"_ _19c\"> </span>2.502  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa35\">Imposte anticipate e differite <span class=\"_ _1ee\"> </span>(617) <span class=\"_ _1a8\"> </span>(131<span class=\"_ _3\"></span>) <span class=\"_ _18\"> </span>(4<span class=\"_ _3\"></span>86) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa36\">Imposte sul reddito <span class=\"_ _1cb\"> </span>(7.995) <span class=\"_ _72\"> </span>(3.671) <span class=\"_ _27\"> </span>(4.324) </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa37\">La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente evidenzia l\u2019intervenuto <span class=\"_ _3\"></span>aumento <span class=\"_ _3\"></span>del tasso <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>im<span class=\"_ _0\"></span>posizione effettivo <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>2022, <span class=\"_ _3\"></span>causato<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa38\">dal <span class=\"_ _3f\"></span>ma<span class=\"_ _0\"></span>ggiore <span class=\"_ _3f\"></span>risultato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nte <span class=\"_ _3f\"></span>imposte<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>nello <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>pecifico <span class=\"_ _3f\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span>settore <span class=\"_ _54\"></span>Distribuzione, <span class=\"_ _54\"></span>ricond<span class=\"_ _0\"></span>ucibile <span class=\"_ _3f\"></span>olt<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>gli <span class=\"_ _3f\"></span>ottimi<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa39\">risultati otte<span class=\"_ _0\"></span>nuti a perimetr<span class=\"_ _0\"></span>o costante anc<span class=\"_ _0\"></span>he per l\u2019effetto<span class=\"_ _0\"></span> delle due neoacqu<span class=\"_ _0\"></span>isite societ\u00e0 franc<span class=\"_ _0\"></span>esi. </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa3a\">Valori in migliaia \u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa3b\">2023 \u2013 Aliquota 24% <span class=\"_ _14b\"> </span>2022 \u2013 <span class=\"_ _0\"></span>Aliquota 24% </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa3c\">Imponibile <span class=\"_ _98\"> </span>Imposta <span class=\"_ _b6\"> </span>Imponibile <span class=\"_ _98\"> </span>Imposta </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa3d\">Risultato an<span class=\"_ _0\"></span>te imposte <span class=\"_ _1ef\"> </span>56.124  <span class=\"_ _14c\"> </span>  <span class=\"_ _110\"> </span>36.131  <span class=\"_ _4d\"> </span>  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa3e\">Imposta teorica <span class=\"_ _1f0\"> </span>  <span class=\"_ _1a9\"> </span>(1<span class=\"_ _0\"></span>3.470) <span class=\"_ _17d\"> </span>  <span class=\"_ _1d3\"> </span>(8.672) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa3f\">Tonnage Tax Cosiarma <span class=\"_ _1f1\"> </span>  <span class=\"_ _1d3\"> </span>6.<span class=\"_ _3\"></span>631  <span class=\"_ _ae\"> </span>  <span class=\"_ _1d3\"> </span>7.838  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa40\">Risultato partecipazioni ad equity <span class=\"_ _159\"> </span>(1.614) <span class=\"_ _a4\"> </span>387  <span class=\"_ _46\"> </span>(<span class=\"_ _0\"></span>2.041) <span class=\"_ _48\"> </span>490  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa41\">Societ\u00e0 estere per diversa % fiscale <span class=\"_ _1c3\"> </span>  <span class=\"_ _1d3\"> </span>(367) <span class=\"_ _49\"> </span>  <span class=\"_ _1d3\"> </span>(198) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa42\">Dividendi intercompany tassati <span class=\"_ _1f2\"> </span>38.913  <span class=\"_ _48\"> </span>(467) <span class=\"_ _49\"> </span>23.830  <span class=\"_ _f5\"> </span>(286) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa43\">Altri non imponibili/recuperi imposte <span class=\"_ _73\"> </span>  <span class=\"_ _1a9\"> </span>5<span class=\"_ _0\"></span>93  <span class=\"_ _46\"> </span>  <span class=\"_ _1d3\"> </span>(1.990) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa44\">Imposte effettive <span class=\"_ _135\"> </span>  <span class=\"_ _1f3\"> </span>(6.692) <span class=\"_ _45\"> </span>  <span class=\"_ _1a9\"> </span>(<span class=\"_ _0\"></span>2.818) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa45\">Imposte IRAP/CVAE <span class=\"_ _178\"> </span>  <span class=\"_ _1f3\"> </span>(1.303) <span class=\"_ _132\"> </span>  <span class=\"_ _1d3\"> </span>(854<span class=\"_ _0\"></span>) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa46\">Imposte di cui a bi<span class=\"_ _0\"></span>lancio consolidato <span class=\"_ _30\"> </span>  <span class=\"_ _1a9\"> </span>(<span class=\"_ _0\"></span>7.995) <span class=\"_ _164\"> </span>  <span class=\"_ _1f3\"> </span>(3<span class=\"_ _0\"></span>.671) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa47\">Aliquota effettiva <span class=\"_ _102\"> </span>  <span class=\"_ _1f3\"> </span>14,2% <span class=\"_ _ae\"> </span>  <span class=\"_ _1f3\"> </span>10,2% </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa48\">La tabella d<span class=\"_ _0\"></span>i cui sopra dettaglia<span class=\"_ _0\"></span> il raccordo tra<span class=\"_ _0\"></span> imposte teoriche ed <span class=\"_ _0\"></span>effettive dei due<span class=\"_ _0\"></span> esercizi, ben evide<span class=\"_ _0\"></span>nziando </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa49\">le <span class=\"_ _4\"></span>differenz<span class=\"_ _0\"></span>e; <span class=\"_ _4\"></span>soprattu<span class=\"_ _0\"></span>tto <span class=\"_ _4\"></span>legate<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>beneficio <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span>gato <span class=\"_ _4\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tassa<span class=\"_ _0\"></span>zione <span class=\"_ _4\"></span>\u201cTonnag<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>Tax\u201d. In <span class=\"_ _4\"></span>riga <span class=\"_ _4\"></span>separata<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sono <span class=\"_ _3\"></span>indicate<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa4a\">le <span class=\"_ _5b\"> </span>imposte <span class=\"_ _50\"> </span>IRAP <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>CVA<span class=\"_ _0\"></span>E <span class=\"_ _5b\"> </span>(Francia) <span class=\"_ _5b\"> </span>conte<span class=\"_ _0\"></span>ggiate <span class=\"_ _5b\"> </span>su <span class=\"_ _5b\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _5b\"> </span>diversa <span class=\"_ _5b\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _5b\"> </span>imponibil<span class=\"_ _0\"></span>e. <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _5b\"> </span>tabella<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>qui <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>seguit<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa4b\">evidenzia la movimentaz<span class=\"_ _0\"></span>ione per natura delle diverse componenti che hanno riguarda<span class=\"_ _0\"></span>to le i<span class=\"_ _3\"></span>mposte anticipate<span class=\"_ _0\"></span>.  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa4c\">Valori in migliaia \u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa4d\">Stato Patrimoniale <span class=\"_ _1a6\"> </span>Conto Economico </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa4e\">Conto Economico </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa4f\">Complessivo </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa50\">2023 <span class=\"_ _77\"> </span>2022 <span class=\"_ _77\"> </span>2023 <span class=\"_ _104\"> </span>2022 <span class=\"_ _104\"> </span>2023 <span class=\"_ _77\"> </span>2022 </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa51\">Perdite fiscali <span class=\"_ _95\"> </span>4.670 <span class=\"_ _0\"></span> <span class=\"_ _77\"> </span>5.397  <span class=\"_ _4a\"> </span>(727<span class=\"_ _0\"></span>) <span class=\"_ _46\"> </span>3<span class=\"_ _0\"></span>77  <span class=\"_ _fd\"> </span>-  <span class=\"_ _14d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa52\">Effetto IAS 19 <span class=\"_ _1cd\"> </span>709  <span class=\"_ _101\"> </span>567  <span class=\"_ _f1\"> </span>57  <span class=\"_ _1c4\"> </span>(149) <span class=\"_ _14f\"> </span>5<span class=\"_ _0\"></span>4  <span class=\"_ _9c\"> </span>(87) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa53\">Ammortamenti/Avviamenti/Marc<span class=\"_ _0\"></span>hio<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa54\">519  <span class=\"_ _16d\"> </span>571  <span class=\"_ _e5\"> </span>(39) <span class=\"_ _f1\"> </span>(24) <span class=\"_ _a7\"> </span>-  <span class=\"_ _14d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa55\">Svalutazioni e accantonamenti <span class=\"_ _c0\"> </span>823  <span class=\"_ _a4\"> </span>1.005  <span class=\"_ _4a\"> </span>(182) <span class=\"_ _46\"> </span>12  <span class=\"_ _72\"> </span>-  <span class=\"_ _14d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa56\">Strumenti finanziari derivati <span class=\"_ _72\"> </span>270  <span class=\"_ _101\"> </span>149  <span class=\"_ _fd\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _14d\"> </span>121  <span class=\"_ _ef\"> </span>91  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa57\">Varie Minori <span class=\"_ _1d0\"> </span>549  <span class=\"_ _a7\"> </span>635  <span class=\"_ _101\"> </span>(87) <span class=\"_ _f1\"> </span>(359) <span class=\"_ _4d\"> </span>-  <span class=\"_ _14d\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa58\">Attivit\u00e0 fiscali diffe<span class=\"_ _0\"></span>rite<span class=\"_ _3\"></span> <span class=\"_ _1c5\"> </span>7.5<span class=\"_ _0\"></span>40 <span class=\"_ _3\"></span> <span class=\"_ _ae\"> </span>8.323  <span class=\"_ _10e\"> </span>(977) <span class=\"_ _1c8\"> </span>(144) <span class=\"_ _4a\"> </span>175  <span class=\"_ _101\"> </span>4  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa59\">La <span class=\"_ _3d\"> </span>tabella <span class=\"_ _3d\"> </span>qui <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>seguito <span class=\"_ _3d\"> </span>evidenzia<span class=\"_ _0\"></span>  la <span class=\"_ _3d\"> </span>movi<span class=\"_ _0\"></span>mentazio<span class=\"_ _0\"></span>ne  per <span class=\"_ _3d\"> </span>natur<span class=\"_ _0\"></span>a  delle<span class=\"_ _0\"></span>  divers<span class=\"_ _0\"></span>e  com<span class=\"_ _0\"></span>ponenti <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>hanno </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa5a\">interessato le <span class=\"_ _0\"></span>imposte differite pass<span class=\"_ _0\"></span>ive.  </div>Valori in migliaia \u20ac<span class=\"_ _254\"> </span>Stato Patrimoniale <span class=\"_ _1a6\"> </span>Conto Economico<span class=\"_ _254\"> </span>Conto Economico<span class=\"_ _254\"> </span>Complessivo<span class=\"_ _254\"> </span>2023 <span class=\"_ _77\"> </span>2022 <span class=\"_ _77\"> </span>2023 <span class=\"_ _104\"> </span>2022 <span class=\"_ _104\"> </span>2023 <span class=\"_ _77\"> </span>2022<span class=\"_ _254\"> </span>Leasing impianti <span class=\"_ _1f\"> </span>(1<span class=\"_ _3\"></span>.631) <span class=\"_ _10d\"> </span>(1.749) <span class=\"_ _43\"> </span>98 <span class=\"_ _0\"></span> <span class=\"_ _74\"> </span>(21) <span class=\"_ _e5\"> </span>-  <span class=\"_ _14d\"> </span>- Su J-entries FV Magazzini Fern\u00e1ndez<span class=\"_ _254\"> </span>(1.690) <span class=\"_ _40\"> </span>(1.755<span class=\"_ _0\"></span>) <span class=\"_ _10c\"> </span>65  <span class=\"_ _9c\"> </span>65  <span class=\"_ _c4\"> </span>-  <span class=\"_ _14d\"> </span>-<span class=\"_ _0\"></span> Ammortamenti navi <span class=\"_ _186\"> </span>(298) <span class=\"_ _ee\"> </span>(298) <span class=\"_ _ff\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _14d\"> </span>- Strumenti finanziari derivati <span class=\"_ _72\"> </span>(180) <span class=\"_ _4d\"> </span>(350) <span class=\"_ _ff\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _ec\"> </span>170  <span class=\"_ _fd\"> </span>(146)<span class=\"_ _254\"> </span>Effetto IAS 19 <span class=\"_ _1cd\"> </span>(6) <span class=\"_ _c4\"> </span>(63) <span class=\"_ _a7\"> </span>2  <span class=\"_ _31\"> </span>(29) <span class=\"_ _a7\"> </span>5<span class=\"_ _0\"></span>5  <span class=\"_ _c4\"> </span>(125)<span class=\"_ _254\"> </span>Varie Minori <span class=\"_ _1d0\"> </span>(411) <span class=\"_ _52\"> </span>(378) <span class=\"_ _4d\"> </span>196  <span class=\"_ _fd\"> </span>(2) <span class=\"_ _c4\"> </span>-  <span class=\"_ _ec\"> </span>- Passivit\u00e0 per imposte d<span class=\"_ _0\"></span>ifferite <span class=\"_ _16a\"> </span>(4<span class=\"_ _0\"></span>.215) <span class=\"_ _aa\"> </span>(4.593) <span class=\"_ _13f\"> </span>361<span class=\"_ _0\"></span>  <span class=\"_ _c0\"> </span>13  <span class=\"_ _9c\"> </span>225  <span class=\"_ _48\"> </span>(<span class=\"_ _0\"></span>271)<span class=\"_ _254\"> </span>Al <span class=\"_ _3c\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>non <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _3c\"></span>contenz<span class=\"_ _0\"></span>iosi <span class=\"_ _0\"></span>fis<span class=\"_ _0\"></span>cali <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>rilievo, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>eccezion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>quelli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>precede<span class=\"_ _0\"></span>ntemente<span class=\"_ _254\"> </span>menzionati nella<span class=\"_ _0\"></span> Nota 17.<span class=\"_ _254\"> </span>Non <span class=\"_ _5a\"> </span>si <span class=\"_ _5a\"> </span>evidenziano<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>signif<span class=\"_ _0\"></span>icative <span class=\"_ _5a\"> </span>modifich<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>normati<span class=\"_ _0\"></span>va <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>materia <span class=\"_ _5a\"> </span>fisc<span class=\"_ _0\"></span>ale <span class=\"_ _54\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ecc<span class=\"_ _0\"></span>ezione <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>quanto<span class=\"_ _254\"> </span>indicato in rela<span class=\"_ _0\"></span>zione al P<span class=\"_ _0\"></span>illar Two.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-721": {
   "value": "NOTA 24. Costo d<span class=\"_ _3\"></span>el venduto Nella seguente tab<span class=\"_ _0\"></span>ella \u00e8 esp<span class=\"_ _0\"></span>osto il costo del vend<span class=\"_ _0\"></span>uto per destinazion<span class=\"_ _0\"></span>e e per natur<span class=\"_ _0\"></span>a. Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Costi acquisto materie prime, imballi, pallet e merci <span class=\"_ _31\"> </span>1.034.949 <span class=\"_ _0\"></span> <span class=\"_ _52\"> </span>769.439  <span class=\"_ _c4\"> </span>265.509  Costi su provvigioni su acquisti e vendite e premi alla clientela 2.761  <span class=\"_ _16b\"> </span>1.992  <span class=\"_ _a0\"> </span>769  Costi di trasporto e movimentazione  <span class=\"_ _1d0\"> </span>180.234  <span class=\"_ _c4\"> </span>163.483  <span class=\"_ _c4\"> </span>16.751 <span class=\"_ _0\"></span> Costi di manodopera <span class=\"_ _82\"> </span>43.907  <span class=\"_ _c3\"> </span>30.30<span class=\"_ _0\"></span>6  <span class=\"_ _128\"> </span>13.601  Ammortamenti <span class=\"_ _1d8\"> </span>25.255  <span class=\"_ _154\"> </span>22.368  <span class=\"_ _13d\"> </span>2.88<span class=\"_ _0\"></span>7  Accantonamenti <span class=\"_ _144\"> </span>613  <span class=\"_ _15c\"> </span>911  <span class=\"_ _1d3\"> </span>(299) Costi per servizi manutentivi e lavorazioni esterne<span class=\"_ _0\"></span> <span class=\"_ _14e\"> </span>36.839  <span class=\"_ _13d\"> </span>35.842  <span class=\"_ _c3\"> </span>997  Costi energetici <span class=\"_ _d2\"> </span>10.715  <span class=\"_ _ad\"> </span>14.617  <span class=\"_ _ad\"> </span>(3.902) Costi bunker <span class=\"_ _1d9\"> </span>38.010  <span class=\"_ _c3\"> </span>42.691  <span class=\"_ _154\"> </span>(4.680) Noleggi Navi e contenitori <span class=\"_ _69\"> </span>3.269  <span class=\"_ _1c5\"> </span>4.228  <span class=\"_ _a2\"> </span>(959) Affitto e noleggi <span class=\"_ _12e\"> </span>1.610  <span class=\"_ _e0\"> </span>1.075  <span class=\"_ _16b\"> </span>534  Altri costi <span class=\"_ _1da\"> </span>853  <span class=\"_ _150\"> </span>1.141  <span class=\"_ _c8\"> </span>(288) Ricavi diversi e recuperi di costi <span class=\"_ _bf\"> </span>(9.679) <span class=\"_ _154\"> </span>(10.6<span class=\"_ _0\"></span>60) <span class=\"_ _9c\"> </span>980  Costo del venduto <span class=\"_ _82\"> </span>1<span class=\"_ _0\"></span>.369.334  <span class=\"_ _77\"> </span>1.<span class=\"_ _0\"></span>077.434  <span class=\"_ _4a\"> </span>291.901  L\u2019aumento <span class=\"_ _44\"> </span>del <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _44\"> </span>del <span class=\"_ _57\"> </span>venduto <span class=\"_ _44\"> </span>consiste <span class=\"_ _44\"> </span>principalmente <span class=\"_ _44\"> </span>nel <span class=\"_ _44\"> </span>maggior <span class=\"_ _57\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _44\"> </span>d\u2019acquisto <span class=\"_ _44\"> </span>dei <span class=\"_ _57\"> </span>prodott<span class=\"_ _0\"></span>i ortofruttic<span class=\"_ _0\"></span>oli, <span class=\"_ _54\"></span>stre<span class=\"_ _0\"></span>ttamente <span class=\"_ _5a\"> </span>legato <span class=\"_ _5a\"> </span>all\u2019inc<span class=\"_ _0\"></span>remento <span class=\"_ _5a\"> </span>dei <span class=\"_ _5a\"> </span>ri<span class=\"_ _0\"></span>cavi. <span class=\"_ _5a\"> </span>Come <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>sposto <span class=\"_ _5a\"> </span>nella <span class=\"_ _5a\"> </span>rela<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>sulla <span class=\"_ _5a\"> </span>gestione, <span class=\"_ _5a\"> </span>si<span class=\"_ _0\"></span> segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>umento <span class=\"_ _3c\"></span>gener<span class=\"_ _0\"></span>ale <span class=\"_ _3c\"></span>dei <span class=\"_ _3c\"></span>costi <span class=\"_ _3c\"></span>a <span class=\"_ _3c\"></span>ca<span class=\"_ _0\"></span>usa <span class=\"_ _3c\"></span>dell\u2019infl<span class=\"_ _0\"></span>azione, <span class=\"_ _3c\"></span>che <span class=\"_ _3c\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>uona <span class=\"_ _3c\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>si <span class=\"_ _3c\"></span>\u00e8 <span class=\"_ _3c\"></span>riusc<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>asferire <span class=\"_ _3c\"></span>sui<span class=\"_ _0\"></span> prezzi di vendit<span class=\"_ _0\"></span>a dei nostri <span class=\"_ _0\"></span>beni e servizi senza <span class=\"_ _0\"></span>pregiudic<span class=\"_ _0\"></span>are in maniera s<span class=\"_ _0\"></span>ignificativa<span class=\"_ _0\"></span> la redditivit\u00e0<span class=\"_ _0\"></span> del Gruppo.<span class=\"_ _0\"></span> Si segnala c<span class=\"_ _0\"></span>he il valore d<span class=\"_ _0\"></span>el costo<span class=\"_ _0\"></span> del venduto al <span class=\"_ _0\"></span>31 dicemb<span class=\"_ _0\"></span>re 2023 scon<span class=\"_ _0\"></span>ta per euro<span class=\"_ _0\"></span> 237.886 m<span class=\"_ _0\"></span>igliaia l\u2019effetto<span class=\"_ _0\"></span> di variazione del <span class=\"_ _0\"></span>perimetro. I<span class=\"_ _0\"></span>n aggiunta occorre<span class=\"_ _0\"></span> evidenzi<span class=\"_ _0\"></span>are una riduzion<span class=\"_ _0\"></span>e dei costi energetici <span class=\"_ _0\"></span>per il 31% a par<span class=\"_ _0\"></span>it\u00e0 di <span class=\"_ _56\"> </span>perimetro <span class=\"_ _56\"> </span>legata <span class=\"_ _56\"> </span>alla <span class=\"_ _56\"> </span>flessione <span class=\"_ _56\"> </span>del <span class=\"_ _56\"> </span>costo <span class=\"_ _56\"> </span>della <span class=\"_ _56\"> </span>materia <span class=\"_ _56\"> </span>prima <span class=\"_ _56\"> </span>rispetto<span class=\"_ _0\"></span> <span class=\"_ _56\"> </span>all\u2019esercizio <span class=\"_ _56\"> </span>precedente, <span class=\"_ _56\"> </span>alla<span class=\"_ _0\"></span> sottoscri<span class=\"_ _0\"></span>zione <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>accordi <span class=\"_ _5a\"> </span>pi\u00f9 <span class=\"_ _5a\"> </span>favore<span class=\"_ _0\"></span>voli <span class=\"_ _54\"></span>con <span class=\"_ _5a\"> </span>le <span class=\"_ _5a\"> </span>princip<span class=\"_ _0\"></span>ali <span class=\"_ _54\"></span>azie<span class=\"_ _0\"></span>nde <span class=\"_ _54\"></span>elettr<span class=\"_ _0\"></span>iche <span class=\"_ _54\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>un\u2019atte<span class=\"_ _0\"></span>nzione <span class=\"_ _5a\"> </span>generale <span class=\"_ _5a\"> </span>al risparmio <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>consum<span class=\"_ _0\"></span>i. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>il setto<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>Shippi<span class=\"_ _0\"></span>ng, <span class=\"_ _0\"></span>si rile<span class=\"_ _0\"></span>va un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>decremento<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bunker <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> decremento del <span class=\"_ _4\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del carburante: <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>ricord<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>variazione del <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>bunker <span class=\"_ _4\"></span>risulta sostanzialmente<span class=\"_ _0\"></span> neutra g<span class=\"_ _3\"></span>razie <span class=\"_ _3\"></span>all\u2019a<span class=\"_ _0\"></span>pplicazione della <span class=\"_ _4\"></span>claus<span class=\"_ _0\"></span>ola <span class=\"_ _3\"></span>BAF <span class=\"_ _3\"></span>(Bunker <span class=\"_ _3\"></span>Adjustment Factor) <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ibalta <span class=\"_ _3\"></span>al clien<span class=\"_ _3\"></span>te l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>variazioni intervenute nel c<span class=\"_ _0\"></span>osto del co<span class=\"_ _0\"></span>mbustibile. La riduzione <span class=\"_ _3\"></span>nel costo per <span class=\"_ _3\"></span>noleggi di <span class=\"_ _3\"></span>navi e contenitori sconta la <span class=\"_ _3\"></span>ripresa <span class=\"_ _3\"></span>ai sensi del <span class=\"_ _3\"></span>principio IFRS 16 <span class=\"_ _3\"></span>del costo<span class=\"_ _254\"> </span> della <span class=\"_ _3\"></span>quinta <span class=\"_ _3\"></span>nave utilizzata <span class=\"_ _3\"></span>dalla societ\u00e0 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>rmatoriale <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>peraltro <span class=\"_ _3\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>compe<span class=\"_ _0\"></span>nsato<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sotto<span class=\"_ _0\"></span>forma <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incremento<span class=\"_ _254\"> </span> nelle quote d<span class=\"_ _0\"></span>i ammortamento<span class=\"_ _0\"></span> del periodo.<span class=\"_ _254\"> </span> Relativamente<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>agli <span class=\"_ _3f\"></span>ammort<span class=\"_ _0\"></span>amenti <span class=\"_ _3c\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>segnala <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _3c\"></span>all\u2019<span class=\"_ _0\"></span>aumento<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>2<span class=\"_ _0\"></span>.887 <span class=\"_ _3c\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3c\"></span>sia <span class=\"_ _3f\"></span>riconducibil<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>all\u2019e<span class=\"_ _0\"></span>ffetto<span class=\"_ _254\"> </span> perimetro a seguito delle due neoacqui<span class=\"_ _0\"></span>site societ\u00e0 francesi per euro 2.555 migliaia <span class=\"_ _0\"></span>di cui <span class=\"_ _3\"></span>euro 1.672 migliaia<span class=\"_ _0\"></span> ai<span class=\"_ _254\"> </span> sensi del princ<span class=\"_ _0\"></span>ipio IFRS 16.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Si <span class=\"_ _0\"></span>segnala <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201cCost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>acquisto <span class=\"_ _3c\"></span>materie <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ime, <span class=\"_ _0\"></span>imballi, <span class=\"_ _0\"></span>palle<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>merc<span class=\"_ _0\"></span>i\u201d c<span class=\"_ _0\"></span>omprende <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>14.216 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia di <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>collegate, <span class=\"_ _0\"></span>effettu<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rientranti <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>saldi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>indicati <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>Nota<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>34 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cui si rimanda.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>voce, <span class=\"_ _0\"></span>invece, <span class=\"_ _0\"></span>\u201ccos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>trasporto <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>movim<span class=\"_ _0\"></span>entazione\u201d<span class=\"_ _0\"></span> comp<span class=\"_ _0\"></span>rende <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>5.565 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span> colle<span class=\"_ _0\"></span>gate del <span class=\"_ _54\"></span>Gruppo <span class=\"_ _3f\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>3.704 <span class=\"_ _54\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _3f\"></span>vers<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>correla<span class=\"_ _0\"></span>te; <span class=\"_ _3f\"></span>an<span class=\"_ _0\"></span>che <span class=\"_ _3f\"></span>questi <span class=\"_ _54\"></span>sald<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>sono <span class=\"_ _54\"></span>ricompresi<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>nel <span class=\"_ _54\"></span>dettaglio<span class=\"_ _0\"></span> fornito nella No<span class=\"_ _0\"></span>ta 34.  La <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>\u201cRica<span class=\"_ _0\"></span>vi <span class=\"_ _3c\"></span>diver<span class=\"_ _0\"></span>si <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>re<span class=\"_ _0\"></span>cuperi <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osti\u201d <span class=\"_ _3c\"></span>compre<span class=\"_ _0\"></span>nde <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _3c\"></span>244 <span class=\"_ _3c\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>icavi <span class=\"_ _3c\"></span>verso <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>ollegate <span class=\"_ _3c\"></span>del Gruppo ed euro <span class=\"_ _0\"></span>6 migliaia <span class=\"_ _0\"></span>di ricavi verso <span class=\"_ _0\"></span>societ\u00e0 correla<span class=\"_ _0\"></span>te. Si rimanda alla<span class=\"_ _0\"></span> Nota 34<span class=\"_ _0\"></span> per ulteriori dettagl<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span>NOTA 25. Spes<span class=\"_ _3\"></span>e generali ed amministrati<span class=\"_ _3\"></span>ve Nella seguente tab<span class=\"_ _0\"></span>ella \u00e8 esp<span class=\"_ _0\"></span>osto il dettaglio dei cos<span class=\"_ _0\"></span>ti generali ed a<span class=\"_ _0\"></span>mministrati<span class=\"_ _0\"></span>vi per destinazion<span class=\"_ _0\"></span>e e per natur<span class=\"_ _0\"></span>a. Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Compensi organi sociali <span class=\"_ _17c\"> </span>1.646  <span class=\"_ _1a5\"> </span>1.293  <span class=\"_ _a0\"> </span>353  Costi consulenza professionale, legale, fiscale, notarile <span class=\"_ _fd\"> </span>5.573  <span class=\"_ _1a5\"> </span>4.135  <span class=\"_ _16b\"> </span>1.438  Spese commerciali, pubblicitarie, promozionali <span class=\"_ _108\"> </span>2.271  <span class=\"_ _16b\"> </span>2.218  <span class=\"_ _1a5\"> </span>52  Costi di manodopera interna <span class=\"_ _1db\"> </span>58.772  <span class=\"_ _154\"> </span>41.902  <span class=\"_ _ed\"> </span>16.870  Ammortamenti <span class=\"_ _1d8\"> </span>6.237  <span class=\"_ _19c\"> </span>5<span class=\"_ _0\"></span>.746  <span class=\"_ _1a3\"> </span>491  Accantonamenti <span class=\"_ _144\"> </span>2.283  <span class=\"_ _c7\"> </span>1.333  <span class=\"_ _16b\"> </span>950  Costi per servizi manutentivi e per collaborazioni <span class=\"_ _c1\"> </span>8.221  <span class=\"_ _1a5\"> </span>7.622  <span class=\"_ _19c\"> </span>600  Spese assicurative <span class=\"_ _18d\"> </span>2<span class=\"_ _0\"></span>.783  <span class=\"_ _1c5\"> </span>2.182  <span class=\"_ _1a5\"> </span>601  Utenze <span class=\"_ _1dc\"> </span>1.860  <span class=\"_ _1c5\"> </span>1.67<span class=\"_ _0\"></span>8  <span class=\"_ _a0\"> </span>182  Spese per trasferte <span class=\"_ _1dd\"> </span>2.214  <span class=\"_ _a0\"> </span>1.388  <span class=\"_ _19c\"> </span>826  Costo parco auto <span class=\"_ _1de\"> </span>1.447  <span class=\"_ _16b\"> </span>840  <span class=\"_ _9\"> </span>607  Affitto, e noleggi <span class=\"_ _102\"> </span>806  <span class=\"_ _9\"> </span>603  <span class=\"_ _9\"> </span>203  Costi per acquisti e servizi vs collegate e correlate <span class=\"_ _18\"> </span>352  <span class=\"_ _c9\"> </span>494  <span class=\"_ _150\"> </span>(142) Altri costi <span class=\"_ _1da\"> </span>3.930  <span class=\"_ _c7\"> </span>3.007  <span class=\"_ _c7\"> </span>923 <span class=\"_ _0\"></span> Costi di acquisto cancelleria, materiale di consumo <span class=\"_ _16\"> </span>461 <span class=\"_ _0\"></span> <span class=\"_ _15c\"> </span>429  <span class=\"_ _150\"> </span>32  Spese per commissioni, fidejussioni <span class=\"_ _1df\"> </span>1.399  <span class=\"_ _a0\"> </span>960  <span class=\"_ _9\"> </span>438  Spese generali e ammini<span class=\"_ _0\"></span>strative <span class=\"_ _dd\"> </span>100.254  <span class=\"_ _a7\"> </span>75.831  <span class=\"_ _6f\"> </span>24.423  La tab<span class=\"_ _0\"></span>ella evidenzia <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>per spes<span class=\"_ _0\"></span>e generali ed<span class=\"_ _0\"></span> ammi<span class=\"_ _0\"></span>nistrative <span class=\"_ _0\"></span>in incr<span class=\"_ _0\"></span>emento rispe<span class=\"_ _0\"></span>tto all\u2019<span class=\"_ _0\"></span>esercizio preced<span class=\"_ _0\"></span>ente essenzialmente <span class=\"_ _0\"></span>nelle comp<span class=\"_ _0\"></span>onenti costi<span class=\"_ _0\"></span> di manodopera<span class=\"_ _0\"></span> interna a<span class=\"_ _0\"></span> seguito dell\u2019i<span class=\"_ _0\"></span>ngresso dei dipe<span class=\"_ _0\"></span>ndenti delle<span class=\"_ _0\"></span> due neoacquisite soci<span class=\"_ _0\"></span>et\u00e0 france<span class=\"_ _0\"></span>si che hanno risp<span class=\"_ _0\"></span>ettivamente<span class=\"_ _0\"></span> 241 e 59 dipendent<span class=\"_ _0\"></span>i.  Si registra un<span class=\"_ _0\"></span> incremento<span class=\"_ _0\"></span> anche n<span class=\"_ _0\"></span>egli altri cos<span class=\"_ _0\"></span>ti dovuto pr<span class=\"_ _0\"></span>incipalmente a<span class=\"_ _0\"></span>d un aum<span class=\"_ _0\"></span>ento di: i) s<span class=\"_ _0\"></span>pese di trasferta<span class=\"_ _0\"></span> per <span class=\"_ _5b\"> </span>euro  826 <span class=\"_ _50\"> </span>migliaia <span class=\"_ _50\"> </span>a <span class=\"_ _50\"> </span>seguito  della <span class=\"_ _5b\"> </span>ri<span class=\"_ _0\"></span>presa <span class=\"_ _50\"> </span>post <span class=\"_ _50\"> </span>pandemia,  ii) <span class=\"_ _5b\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>parco  auto <span class=\"_ _50\"> </span>per <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>607  migliaia principalmente <span class=\"_ _3c\"></span>dovut<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>all\u2019e<span class=\"_ _0\"></span>ffetto <span class=\"_ _0\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>due<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>neoa<span class=\"_ _0\"></span>cquisite <span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _0\"></span>franc<span class=\"_ _0\"></span>esi <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>532 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>iii) imposte, <span class=\"_ _56\"> </span>tasse <span class=\"_ _55\"> </span>ind<span class=\"_ _0\"></span>irette <span class=\"_ _56\"> </span>ed <span class=\"_ _55\"> </span>iva <span class=\"_ _56\"> </span>indetraibile <span class=\"_ _56\"> </span>per <span class=\"_ _55\"> </span>euro <span class=\"_ _56\"> </span>824 <span class=\"_ _56\"> </span>migliaia, <span class=\"_ _55\"> </span>all\u2019i<span class=\"_ _0\"></span>nterno <span class=\"_ _56\"> </span>della <span class=\"_ _56\"> </span>voce <span class=\"_ _55\"> </span>\u201cAltri <span class=\"_ _56\"> </span>costi\u201d. Relativamente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>costi <span class=\"_ _54\"></span>per <span class=\"_ _5a\"> </span>servizi <span class=\"_ _54\"></span>manute<span class=\"_ _0\"></span>ntivi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>var<span class=\"_ _0\"></span>i, <span class=\"_ _54\"></span>l\u2019aumento <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>lega <span class=\"_ _5a\"> </span>principalmente<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>maggior<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>costi <span class=\"_ _54\"></span>di assistenza <span class=\"_ _44\"> </span>hard<span class=\"_ _0\"></span>ware <span class=\"_ _44\"> </span>e <span class=\"_ _44\"> </span>softwa<span class=\"_ _0\"></span>re. <span class=\"_ _44\"> </span>Per <span class=\"_ _44\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>riguarda <span class=\"_ _44\"> </span>la <span class=\"_ _44\"> </span>voce<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>ccantonament<span class=\"_ _0\"></span>i <span class=\"_ _57\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>rimanda <span class=\"_ _44\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>quanto precedenteme<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>escritto <span class=\"_ _3c\"></span>nelle <span class=\"_ _3c\"></span>Nota <span class=\"_ _3c\"></span>8 <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>17. <span class=\"_ _0\"></span>Si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>inc<span class=\"_ _0\"></span>remento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3c\"></span>ammortame<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella variazione <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>perimetro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>Blampin <span class=\"_ _5a\"> </span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>Ca<span class=\"_ _0\"></span>pexo <span class=\"_ _54\"> </span>sia <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>gli <span class=\"_ _5a\"> </span>investimenti <span class=\"_ _5a\"> </span>effettu<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>na<span class=\"_ _0\"></span>tura operativa <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>legati <span class=\"_ _5b\"> </span>all\u2019app<span class=\"_ _0\"></span>licazione <span class=\"_ _5a\"> </span>del <span class=\"_ _50\"> </span>principio <span class=\"_ _5b\"> </span>IFR<span class=\"_ _0\"></span>S <span class=\"_ _5a\"> </span>16. <span class=\"_ _5b\"> </span>La <span class=\"_ _5b\"> </span>voce <span class=\"_ _5b\"> </span>\u201ccosti <span class=\"_ _5b\"> </span>vs <span class=\"_ _5b\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>collegate <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>correla<span class=\"_ _0\"></span>te\u201d comprende <span class=\"_ _54\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>25 <span class=\"_ _54\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _54\"></span>verso<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>colle<span class=\"_ _0\"></span>gate <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>327<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>migliaia <span class=\"_ _5a\"> </span>verso <span class=\"_ _5a\"> </span>societ\u00e0 <span class=\"_ _54\"></span>correlate<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>mentre<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>si segnala come i dati relativi ai costi di manodopera e compensi organi soc<span class=\"_ _0\"></span>iali del 2023 includano costi per euro 2.676 e 88 migliaia relativi a parti correlate persone fisic<span class=\"_ _0\"></span>he. Si <span class=\"_ _3\"></span>rimand<span class=\"_ _0\"></span>a alla Nota 34 per <span class=\"_ _3\"></span>un ulteriore dettagli<span class=\"_ _0\"></span>o.<span class=\"_ _254\"> </span>NOTA 26. Altri ric<span class=\"_ _3\"></span>avi/costi operativi<span class=\"_ _254\"> </span> Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Altri ricavi operativi  <span class=\"_ _d8\"> </span>8.341  <span class=\"_ _1a5\"> </span>5.588  <span class=\"_ _1c5\"> </span>2.753  Altri costi operativi <span class=\"_ _1e0\"> </span>(14.634) <span class=\"_ _72\"> </span>(8.666) <span class=\"_ _c3\"> </span>(5.969)<span class=\"_ _254\"> </span> Totale Altri ricavi/costi operativi <span class=\"_ _1e1\"> </span>(6.293) <span class=\"_ _c4\"> </span>(<span class=\"_ _0\"></span>3.077) <span class=\"_ _72\"> </span>(3.216)<span class=\"_ _254\"> </span> Si f<span class=\"_ _3\"></span>ornisce in <span class=\"_ _3\"></span>allegato il <span class=\"_ _3\"></span>detta<span class=\"_ _0\"></span>glio <span class=\"_ _3\"></span>delle voci \u201cAltri <span class=\"_ _4\"></span>rica<span class=\"_ _0\"></span>vi operativi\u201d <span class=\"_ _3\"></span>ed \u201cAltri costi <span class=\"_ _3\"></span>operativi\u201d per g<span class=\"_ _3\"></span>li esercizi 2023<span class=\"_ _254\"> </span>e 2022 con separata<span class=\"_ _0\"></span> indicaz<span class=\"_ _0\"></span>ione delle poste av<span class=\"_ _0\"></span>enti natura<span class=\"_ _0\"></span> ordinaria rispetto<span class=\"_ _0\"></span> a quelle \u201cnon r<span class=\"_ _0\"></span>icorrenti\u201d.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Recuperi spese, rimborsi assicurati<span class=\"_ _0\"></span>vi <span class=\"_ _1ae\"> </span>584  <span class=\"_ _ea\"> </span>314  <span class=\"_ _1bb\"> </span>270 Plusvalenze e sopravvenienze di tipo ordinario <span class=\"_ _1d4\"> </span>2.961  <span class=\"_ _a0\"> </span>2.187  <span class=\"_ _a0\"> </span>774 Altro  <span class=\"_ _1e2\"> </span>2.263  <span class=\"_ _1c5\"> </span>3.088  <span class=\"_ _1a7\"> </span>(825<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>Altri ricavi operativi or<span class=\"_ _0\"></span>dinari <span class=\"_ _1bd\"> </span>5.808  <span class=\"_ _ed\"> </span>5.588  <span class=\"_ _110\"> </span>2<span class=\"_ _0\"></span>19 Rilascio fondi accantonati precedentemente <span class=\"_ _bb\"> </span>1.600  <span class=\"_ _1c5\"> </span>-  <span class=\"_ _d4\"> </span>1.600 Altro <span class=\"_ _1e3\"> </span>933  <span class=\"_ _150\"> </span>-  <span class=\"_ _d4\"> </span>933 Altri ricavi operativi non ricorre<span class=\"_ _0\"></span>nti <span class=\"_ _7b\"> </span>2.533  <span class=\"_ _12d\"> </span>-  <span class=\"_ _160\"> </span>2.533 La <span class=\"_ _0\"></span>voce altr<span class=\"_ _0\"></span>i ricav<span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>i tipo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rdinario, <span class=\"_ _0\"></span>cos\u00ec <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>altri c<span class=\"_ _0\"></span>osti d<span class=\"_ _0\"></span>i tipo <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario, a<span class=\"_ _0\"></span>ccoglie ele<span class=\"_ _0\"></span>menti<span class=\"_ _254\"> </span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ricavo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>gi\u00e0 <span class=\"_ _3f\"></span>cla<span class=\"_ _0\"></span>ssificati <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>sez<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>so<span class=\"_ _0\"></span>prastanti <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>accolgon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>elementi<span class=\"_ _254\"> </span>quali <span class=\"_ _0\"></span>sopravv<span class=\"_ _0\"></span>enienze <span class=\"_ _0\"></span>attive<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passive <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i pr<span class=\"_ _0\"></span>ecedenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>diff<span class=\"_ _0\"></span>erenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span>come <span class=\"_ _5a\"> </span>tali <span class=\"_ _5a\"> </span>ricorrono<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>nni <span class=\"_ _5a\"> </span>(ad <span class=\"_ _5a\"> </span>esempio <span class=\"_ _5a\"> </span>ristorni<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>emi <span class=\"_ _5a\"> </span>attivi <span class=\"_ _5a\"> </span>e/o <span class=\"_ _5a\"> </span>passi<span class=\"_ _0\"></span>vi <span class=\"_ _5a\"> </span>nei <span class=\"_ _54\"></span>conf<span class=\"_ _0\"></span>ronti <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>clienti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span>fornitori, <span class=\"_ _3\"></span>differenze <span class=\"_ _3\"></span>sui <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>imborsi <span class=\"_ _3\"></span>assicurativi <span class=\"_ _3\"></span>incass<span class=\"_ _0\"></span>ati <span class=\"_ _4\"></span>rispetto <span class=\"_ _3\"></span>alle previsioni, <span class=\"_ _4\"></span>ecc.<span class=\"_ _0\"></span>.). <span class=\"_ _4\"></span>Includono<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>anc<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>eventuali<span class=\"_ _254\"> </span>contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>esercizio, <span class=\"_ _0\"></span>plusvalenze <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>minusvale<span class=\"_ _0\"></span>nze su <span class=\"_ _0\"></span>dismission<span class=\"_ _0\"></span>i correnti <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>cespiti, ca<span class=\"_ _0\"></span>pitalizzazioni <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>costi legati ad iniziative di investi<span class=\"_ _0\"></span>mento. Si segnala come nel corso del 2023 si siano registr<span class=\"_ _0\"></span>ate capitalizzazion<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>relative <span class=\"_ _54\"></span>allo <span class=\"_ _54\"></span>stato <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>vanza<span class=\"_ _0\"></span>mento <span class=\"_ _3f\"></span>dell\u2019i<span class=\"_ _0\"></span>mplementazi<span class=\"_ _0\"></span>one <span class=\"_ _54\"></span>del <span class=\"_ _3f\"></span>nuo<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>sistema <span class=\"_ _54\"></span>ERP <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>678 <span class=\"_ _54\"></span>m<span class=\"_ _0\"></span>igliaia. <span class=\"_ _3f\"></span>N<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>regi<span class=\"_ _0\"></span>strati <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>natura <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>icorrente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>.600 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>rilascio <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span>fondo <span class=\"_ _3f\"></span>stanzi<span class=\"_ _0\"></span>ato <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>tenzioso <span class=\"_ _3f\"></span>doganale <span class=\"_ _3f\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>vede<span class=\"_ _0\"></span>va <span class=\"_ _3c\"></span>coinvolt<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _3f\"></span>impor<span class=\"_ _0\"></span>tatrice <span class=\"_ _3f\"></span>come <span class=\"_ _3f\"></span>gi\u00e0 <span class=\"_ _3f\"></span>indicato<span class=\"_ _254\"> </span>all\u2019interno <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>rimanda <span class=\"_ _3c\"></span>alla <span class=\"_ _0\"></span>Nota <span class=\"_ _3c\"></span>17). <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aggiunta <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>gnala <span class=\"_ _0\"></span>l\u2019iscri<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ricorrenti<span class=\"_ _254\"> </span>per <span class=\"_ _5b\"> </span>euro  933 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>al  raggiungimento<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>cordi <span class=\"_ _5b\"> </span>tr<span class=\"_ _0\"></span>ansattivi.  Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _50\"> </span>che <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>voce<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cAltri<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ricavi<span class=\"_ _254\"> </span>operativi\u201d com<span class=\"_ _0\"></span>prende euro 53<span class=\"_ _0\"></span> migliaia verso soc<span class=\"_ _0\"></span>iet\u00e0 collegate<span class=\"_ _0\"></span> ed euro 46 mi<span class=\"_ _0\"></span>gliaia verso soci<span class=\"_ _0\"></span>et\u00e0 correlate<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Penalit\u00e0-sanzioni, danni a terzi<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>(57) <span class=\"_ _1bb\"> </span>(104) <span class=\"_ _c8\"> </span>47 Minusvalenze e sopravvenienze di tipo ordinario <span class=\"_ _126\"> </span>(4.195) <span class=\"_ _ec\"> </span>(2.803) <span class=\"_ _13d\"> </span>(<span class=\"_ _0\"></span>1.391)<span class=\"_ _254\"> </span>Altri costi operativi ordinari <span class=\"_ _159\"> </span>(4.252) <span class=\"_ _1c4\"> </span>(2.908<span class=\"_ _0\"></span>) <span class=\"_ _32\"> </span>(1<span class=\"_ _0\"></span>.344)<span class=\"_ _254\"> </span>Accordo transattivo con l'Agenzia delle Dogane <span class=\"_ _e8\"> </span>(2.732) <span class=\"_ _110\"> </span>-  <span class=\"_ _d4\"> </span>(2.732)<span class=\"_ _254\"> </span>Premialit\u00e0 Top Management <span class=\"_ _1db\"> </span>(3.185) <span class=\"_ _14d\"> </span>(3.033) <span class=\"_ _31\"> </span>(152)<span class=\"_ _254\"> </span>Costi attivit\u00e0 M&amp;A <span class=\"_ _1e4\"> </span>-  <span class=\"_ _d4\"> </span>(1.553) <span class=\"_ _12d\"> </span>1.553 Partecipazione dei dipendenti agli utili <span class=\"_ _cc\"> </span>(<span class=\"_ _0\"></span>1.019) <span class=\"_ _12d\"> </span>(227) <span class=\"_ _c8\"> </span>(793)<span class=\"_ _254\"> </span>Altri non ricorrenti <span class=\"_ _e6\"> </span>(3.447) <span class=\"_ _110\"> </span>(945) <span class=\"_ _19f\"> </span>(2.501)<span class=\"_ _254\"> </span>Altri costi operativi non<span class=\"_ _0\"></span> ricorrenti<span class=\"ff1 fc0\"> <span class=\"_ _38\"> </span></span>(1<span class=\"_ _0\"></span>0.383)<span class=\"ff1 fc0\"> <span class=\"_ _a7\"> </span></span>(5.758)<span class=\"ff1 fc0\"> <span class=\"_ _e4\"> </span></span>(4.625)<span class=\"_ _254\"> </span>Detto <span class=\"_ _3c\"></span>come <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>opra <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>nat<span class=\"_ _0\"></span>ura <span class=\"_ _3c\"></span>dei <span class=\"_ _0\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caratte<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario <span class=\"_ _0\"></span>esposti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>questa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bella, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>corso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>si<span class=\"_ _254\"> </span>registrano <span class=\"_ _3f\"></span>scostam<span class=\"_ _0\"></span>enti <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>1.344<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>legato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>principal<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>alla <span class=\"_ _3c\"></span>rile<span class=\"_ _0\"></span>vazione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>erogazioni<span class=\"_ _254\"> </span>liberali per euro 1.686 mi<span class=\"_ _0\"></span>gliaia di cui euro 1.566 miglia<span class=\"_ _0\"></span>ia per le circa 1.008 tonnella<span class=\"_ _0\"></span>te di prodotti ortofrutticoli<span class=\"_ _254\"> </span>donati ai <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>anchi alimentari (al 31 <span class=\"_ _3\"></span>dicembre 2022 risultavano pari ad <span class=\"_ _4\"></span>eu<span class=\"_ _0\"></span>ro 641 <span class=\"_ _3\"></span>migliaia di <span class=\"_ _3\"></span>cui euro 606 <span class=\"_ _3\"></span>migliaia<span class=\"_ _254\"> </span>per le circa 623 <span class=\"_ _0\"></span>tonnellate d<span class=\"_ _0\"></span>i donazioni ai ba<span class=\"_ _0\"></span>nchi alime<span class=\"_ _0\"></span>ntari). Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>ponenti <span class=\"_ _0\"></span>non r<span class=\"_ _0\"></span>icorrent<span class=\"_ _0\"></span>i si <span class=\"_ _0\"></span>segna<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>che al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>ed a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2023<span class=\"_ _254\"> </span>il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>ha <span class=\"_ _3c\"></span>effettu<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>nziamenti <span class=\"_ _0\"></span>rela<span class=\"_ _0\"></span>tivi <span class=\"_ _3c\"></span>alla <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>emialit\u00e0 <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Top <span class=\"_ _3c\"></span>Managem<span class=\"_ _0\"></span>ent <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>3.033<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>euro <span class=\"_ _3d\"> </span>3.185 <span class=\"_ _55\"> </span>migliaia <span class=\"_ _3d\"> </span>sud<span class=\"_ _0\"></span>divisi <span class=\"_ _3d\"> </span>in <span class=\"_ _55\"> </span>euro <span class=\"_ _3d\"> </span>1.151 <span class=\"_ _55\"> </span>per  M<span class=\"_ _0\"></span>BO <span class=\"_ _3d\"> </span>(compon<span class=\"_ _0\"></span>ente <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>p<span class=\"_ _0\"></span>remio <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>v<span class=\"_ _0\"></span>err\u00e0 <span class=\"_ _3d\"> </span>pagata<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>valle<span class=\"_ _254\"> </span>dell\u2019approvaz<span class=\"_ _0\"></span>ione del <span class=\"_ _0\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _0\"></span>2023), <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>1.244 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia rela<span class=\"_ _0\"></span>tivi <span class=\"_ _0\"></span>al nuo<span class=\"_ _0\"></span>vo P<span class=\"_ _0\"></span>iano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Performanc<span class=\"_ _0\"></span>e S<span class=\"_ _0\"></span>hare 20<span class=\"_ _0\"></span>23-<span class=\"_ _254\"> </span>2025 in quanto<span class=\"_ _0\"></span> l\u2019obiettivo<span class=\"_ _0\"></span> per l\u2019anno 2023 <span class=\"_ _0\"></span>\u00e8 stato rag<span class=\"_ _0\"></span>giunto, determinan<span class=\"_ _0\"></span>do quind<span class=\"_ _0\"></span>i l\u2019assegnazione d<span class=\"_ _0\"></span>i n. 96.410<span class=\"_ _254\"> </span>azioni, euro 733<span class=\"_ _0\"></span> migliaia <span class=\"_ _0\"></span>per LTI legato al P<span class=\"_ _0\"></span>iano 2020-<span class=\"_ _0\"></span>2022 ed euro 57 mi<span class=\"_ _0\"></span>gliaia per divide<span class=\"_ _0\"></span>nd equivale<span class=\"_ _0\"></span>nt.<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9e2\">Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>quote <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>premia<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _4\"></span>LTI <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>020, <span class=\"_ _4\"></span>2021<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _4\"></span>tenu<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rivalutazione,<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9e3\">nella <span class=\"_ _3f\"></span>misura <span class=\"_ _3f\"></span>massima<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>40% <span class=\"_ _54\"></span>prevista <span class=\"_ _3f\"></span>dal <span class=\"_ _3f\"></span>Piano, <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>funzione <span class=\"_ _3f\"></span>dell\u2019incre<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>corso <span class=\"_ _3f\"></span>az<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>tito<span class=\"_ _0\"></span>lo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9e4\">registrato nel <span class=\"_ _3\"></span>triennio, anche comprensivo <span class=\"_ _3\"></span>del valore dei <span class=\"_ _4\"></span>dividen<span class=\"_ _0\"></span>di distribuiti, come <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>Regolamento del <span class=\"_ _3\"></span>Piano<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9e5\">LTI <span class=\"_ _3\"></span>Orsero 2<span class=\"_ _3\"></span>020-2<span class=\"_ _0\"></span>022. <span class=\"_ _4\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>ulteriori dettagli <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>imanda al <span class=\"_ _4\"></span>paragrafo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u201cPiano <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Perfo<span class=\"_ _0\"></span>rmance <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>hare 202<span class=\"_ _3\"></span>3-20<span class=\"_ _0\"></span>25\u201d </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9e6\">all\u2019interno della<span class=\"_ _0\"></span> relazione d<span class=\"_ _0\"></span>egli amministra<span class=\"_ _0\"></span>tori sulla ge<span class=\"_ _0\"></span>stione. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9e7\">Si <span class=\"_ _3c\"></span>segna<span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>ino<span class=\"_ _0\"></span>ltre <span class=\"_ _3c\"></span>l\u2019oner<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>parteci<span class=\"_ _0\"></span>pazione <span class=\"_ _3c\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risulta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>dipende<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>francese <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>messicane<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9e8\">disposta <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>elative <span class=\"_ _3\"></span>normative <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>presenta <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sig<span class=\"_ _0\"></span>nificativo <span class=\"_ _3\"></span>incremento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>eff<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>oacquisite<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9e9\">Blampin e Ca<span class=\"_ _0\"></span>pexo. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9ea\">All\u2019interno <span class=\"_ _54\"></span>della <span class=\"_ _3f\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cA<span class=\"_ _0\"></span>ltre <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>ric<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>l\u2019e<span class=\"_ _0\"></span>sercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>compon<span class=\"_ _0\"></span>ente <span class=\"_ _3f\"></span>pi\u00f9 <span class=\"_ _3f\"></span>sig<span class=\"_ _0\"></span>nificativa <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ttiene <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lla </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9eb\">svalutazione <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lcuni <span class=\"_ _3\"></span>assets<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>accordi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>transa<span class=\"_ _0\"></span>ttivi <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>entre <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>l\u2019es<span class=\"_ _0\"></span>ercizio <span class=\"_ _3\"></span>2022 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>storno <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>489 <span class=\"_ _3\"></span>migliaia<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9ec\">dei <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>imposta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>Ricerca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>&amp; <span class=\"_ _3c\"></span>Sviluppo<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>erano <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _3c\"></span>utilizzati <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>anni <span class=\"_ _3c\"></span>preced<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9ed\">quali \u00e8 stato d<span class=\"_ _0\"></span>isposto il rive<span class=\"_ _0\"></span>rsamento spontane<span class=\"_ _0\"></span>o come pi\u00f9 ava<span class=\"_ _0\"></span>nti specifica<span class=\"_ _0\"></span>to. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9ee\">Differentemente <span class=\"_ _3c\"></span>dallo <span class=\"_ _0\"></span>sc<span class=\"_ _0\"></span>orso <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span> risult<span class=\"_ _0\"></span>ano <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>ritti <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>M&amp;A <span class=\"_ _0\"></span>(euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>1.553 <span class=\"_ _0\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9ef\">2022 per le ac<span class=\"_ _0\"></span>quisizioni del<span class=\"_ _0\"></span>le due societ\u00e0 fra<span class=\"_ _0\"></span>ncesi).  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9f0\">La <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>\u201cA<span class=\"_ _0\"></span>ltri <span class=\"_ _3f\"></span>costi <span class=\"_ _54\"></span>operati<span class=\"_ _0\"></span>vi\u201d <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>compr<span class=\"_ _0\"></span>ende <span class=\"_ _3f\"></span>oneri <span class=\"_ _54\"></span>verso <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _3f\"></span>coll<span class=\"_ _0\"></span>egate, <span class=\"_ _3f\"></span>ma <span class=\"_ _54\"></span>includ<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>euro <span class=\"_ _54\"></span>1.998 <span class=\"_ _54\"></span>migliaia </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9f1\">verso parti corre<span class=\"_ _0\"></span>late. Si rim<span class=\"_ _0\"></span>anda alla No<span class=\"_ _0\"></span>ta 34 per un ulter<span class=\"_ _0\"></span>iore dettaglio.  </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs9f2\">NOTA 27. Proventi finanzia<span class=\"_ _3\"></span>ri, oneri finanziari e<span class=\"_ _3\"></span> differenze </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs9f3\">cambio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9f4\">La voce \u201cProve<span class=\"_ _0\"></span>nti finanzia<span class=\"_ _0\"></span>ri, oneri finanziar<span class=\"_ _0\"></span>i e differenz<span class=\"_ _0\"></span>e cambio\u201d ris<span class=\"_ _0\"></span>ulta cos\u00ec dettaglia<span class=\"_ _0\"></span>ta: </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs9f5\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9f6\">Proventi finanziari <span class=\"_ _1e5\"> </span>1.512  <span class=\"_ _151\"> </span>321  <span class=\"_ _1bb\"> </span>1.191  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9f7\">Oneri finanziari <span class=\"_ _12e\"> </span>(11.634) <span class=\"_ _27\"> </span>(4.081) <span class=\"_ _154\"> </span>(7.553) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9f8\">Differenze cambio <span class=\"_ _18f\"> </span>(823) <span class=\"_ _151\"> </span>(1.609) <span class=\"_ _110\"> </span>786  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs9f9\">Proventi finanziari, one<span class=\"_ _0\"></span>ri finanziari, differenze </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs9fa\">cambio </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs9fb\">(10.945) <span class=\"_ _f1\"> </span>(5.369) <span class=\"_ _1c4\"> </span>(5.<span class=\"_ _0\"></span>577) </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9fc\">Per ciascuna voc<span class=\"_ _0\"></span>e compres<span class=\"_ _0\"></span>a nella posta in<span class=\"_ _0\"></span> esame si fornisc<span class=\"_ _0\"></span>e di seguito il detta<span class=\"_ _0\"></span>glio: </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs9fd\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9fe\">Interessi attivi verso terzi <span class=\"_ _1e6\"> </span>1.512  <span class=\"_ _151\"> </span>273  <span class=\"_ _126\"> </span>1.239  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9ff\">Interessi attivi verso collegate e correlate<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>-  <span class=\"_ _d4\"> </span>12  <span class=\"_ _108\"> </span>(12) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa00\">Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _d4\"> </span>37  <span class=\"_ _37\"> </span>(37) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa01\">Proventi finanziari <span class=\"_ _1cb\"> </span>1.512  <span class=\"_ _c7\"> </span>321  <span class=\"_ _9\"> </span>1.191  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa02\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa03\">Interessi passivi vs istituti di credi<span class=\"_ _0\"></span>to/bon<span class=\"_ _3\"></span>d <span class=\"_ _13\"> </span>(6.905) <span class=\"_ _c3\"> </span>(2.300) <span class=\"_ _c3\"> </span>(4.<span class=\"_ _3\"></span>605) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa04\">Interessi passivi verso terzi <span class=\"_ _1e7\"> </span>(1.531) <span class=\"_ _ac\"> </span>(658) <span class=\"_ _1e8\"> </span>(873) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa05\">Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>(<span class=\"_ _0\"></span>252) <span class=\"_ _1e8\"> </span>-  <span class=\"_ _d4\"> </span>(252) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa06\">Interessi passivi legati alla contabilizzazione della Put/Call <span class=\"_ _16c\"> </span>(320) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(320) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa07\">Interessi passivi legati alla contabilizzazione degli Earn-Out<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>(805) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(805) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa08\">Interessi passivi IFRS 16 <span class=\"_ _93\"> </span>(1.821) <span class=\"_ _163\"> </span>(1.123) <span class=\"_ _ad\"> </span>(698) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa09\">Oneri finanziari <span class=\"_ _1e9\"> </span>(11.634) <span class=\"_ _ef\"> </span>(4.081) <span class=\"_ _c5\"> </span>(7.553)<span class=\"_ _254\"> </span></div>Gli  interessi  passivi  legati<span class=\"_ _0\"></span>  alla  contabilizzazione<span class=\"_ _0\"></span>  della  Put/call  si  riferiscono  agli  oneri  dovuti  al  rilascio<span class=\"_ _254\"> </span>dell\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5b\"> </span>sul <span class=\"_ _5b\"> </span>debito <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisto <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>3,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe, <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>entre <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>interessi <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>alla<span class=\"_ _254\"> </span>contabilizz<span class=\"_ _0\"></span>azione degli Earn<span class=\"_ _0\"></span>-out riflettono l\u2019attua<span class=\"_ _0\"></span>lizzazione dei corris<span class=\"_ _0\"></span>pettivi potenziali di Blamp<span class=\"_ _0\"></span>in Groupe e di<span class=\"_ _254\"> </span>Capexo.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Differenze cambio realizzate <span class=\"_ _1ea\"> </span>(365) <span class=\"_ _19f\"> </span>(1.573) <span class=\"_ _12d\"> </span>1.2<span class=\"_ _0\"></span>08 Differenze cambio da realizzare <span class=\"_ _15a\"> </span>(458) <span class=\"_ _151\"> </span>(36) <span class=\"_ _126\"> </span>(422)<span class=\"_ _254\"> </span>Differenze cambio <span class=\"_ _e9\"> </span>(823) <span class=\"_ _16\"> </span>(1<span class=\"_ _0\"></span>.609) <span class=\"_ _1c4\"> </span>7<span class=\"_ _0\"></span>86 Si <span class=\"_ _3c\"></span>osservi <span class=\"_ _3c\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3c\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019oscillaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>peso <span class=\"_ _3c\"></span>mes<span class=\"_ _0\"></span>sicano <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span>del dollaro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsa2c\">NOTA 29. Impo<span class=\"_ _3\"></span>ste sul reddito  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa2d\">Quasi tutte le societ\u00e0 controll<span class=\"_ _0\"></span>ate italiane aderiscono<span class=\"_ _0\"></span> al sistema del \u201cconsolidato fisca<span class=\"_ _0\"></span>le\u201d posto in <span class=\"_ _3\"></span>capo a Orsero<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa2e\">ai <span class=\"_ _0\"></span>sensi degl<span class=\"_ _0\"></span>i artt. <span class=\"_ _0\"></span>117<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>segg. d<span class=\"_ _0\"></span>el T.U<span class=\"_ _0\"></span>.I.R. <span class=\"_ _0\"></span>ed ana<span class=\"_ _0\"></span>logo si<span class=\"_ _0\"></span>stema <span class=\"_ _0\"></span>\u00e8 sta<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>ttivato <span class=\"_ _0\"></span>in Fra<span class=\"_ _0\"></span>ncia d<span class=\"_ _0\"></span>a parte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>AZ <span class=\"_ _0\"></span>France<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa2f\">unitamente alle<span class=\"_ _0\"></span> sue societ\u00e0 c<span class=\"_ _0\"></span>ontrollate fran<span class=\"_ _0\"></span>cesi.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa30\">La movimentaz<span class=\"_ _0\"></span>ione delle i<span class=\"_ _0\"></span>mposte \u00e8 riepilo<span class=\"_ _0\"></span>gata nella t<span class=\"_ _0\"></span>abella qui di seguito.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Imposte correnti <span class=\"_ _1ec\"> </span>(12.273) <span class=\"_ _e4\"> </span>(5.933) <span class=\"_ _154\"> </span>(6.340) Imposte da consolidato fiscale <span class=\"_ _1ed\"> </span>4.895  <span class=\"_ _c7\"> </span>2.393  <span class=\"_ _19c\"> </span>2.502  Imposte anticipate e differite <span class=\"_ _1ee\"> </span>(617) <span class=\"_ _1a8\"> </span>(131<span class=\"_ _3\"></span>) <span class=\"_ _18\"> </span>(4<span class=\"_ _3\"></span>86) Imposte sul reddito <span class=\"_ _1cb\"> </span>(7.995) <span class=\"_ _72\"> </span>(3.671) <span class=\"_ _27\"> </span>(4.324) La <span class=\"_ _3\"></span>tabella seg<span class=\"_ _3\"></span>uente evidenzia l\u2019intervenuto <span class=\"_ _3\"></span>aumento <span class=\"_ _3\"></span>del tasso <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>im<span class=\"_ _0\"></span>posizione effettivo <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>2022, <span class=\"_ _3\"></span>causato<span class=\"_ _0\"></span> dal <span class=\"_ _3f\"></span>ma<span class=\"_ _0\"></span>ggiore <span class=\"_ _3f\"></span>risultato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>nte <span class=\"_ _3f\"></span>imposte<span class=\"_ _0\"></span>, <span class=\"_ _3f\"></span>nello <span class=\"_ _3f\"></span>s<span class=\"_ _0\"></span>pecifico <span class=\"_ _3f\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span>settore <span class=\"_ _54\"></span>Distribuzione, <span class=\"_ _54\"></span>ricond<span class=\"_ _0\"></span>ucibile <span class=\"_ _3f\"></span>olt<span class=\"_ _0\"></span>re <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>gli <span class=\"_ _3f\"></span>ottimi<span class=\"_ _0\"></span> risultati otte<span class=\"_ _0\"></span>nuti a perimetr<span class=\"_ _0\"></span>o costante anc<span class=\"_ _0\"></span>he per l\u2019effetto<span class=\"_ _0\"></span> delle due neoacqu<span class=\"_ _0\"></span>isite societ\u00e0 franc<span class=\"_ _0\"></span>esi. Valori in migliaia \u20ac 2023 \u2013 Aliquota 24% <span class=\"_ _14b\"> </span>2022 \u2013 <span class=\"_ _0\"></span>Aliquota 24% Imponibile <span class=\"_ _98\"> </span>Imposta <span class=\"_ _b6\"> </span>Imponibile <span class=\"_ _98\"> </span>Imposta Risultato an<span class=\"_ _0\"></span>te imposte <span class=\"_ _1ef\"> </span>56.124  <span class=\"_ _14c\"> </span>  <span class=\"_ _110\"> </span>36.131  <span class=\"_ _4d\"> </span>  Imposta teorica <span class=\"_ _1f0\"> </span>  <span class=\"_ _1a9\"> </span>(1<span class=\"_ _0\"></span>3.470) <span class=\"_ _17d\"> </span>  <span class=\"_ _1d3\"> </span>(8.672) Tonnage Tax Cosiarma <span class=\"_ _1f1\"> </span>  <span class=\"_ _1d3\"> </span>6.<span class=\"_ _3\"></span>631  <span class=\"_ _ae\"> </span>  <span class=\"_ _1d3\"> </span>7.838  Risultato partecipazioni ad equity <span class=\"_ _159\"> </span>(1.614) <span class=\"_ _a4\"> </span>387  <span class=\"_ _46\"> </span>(<span class=\"_ _0\"></span>2.041) <span class=\"_ _48\"> </span>490  Societ\u00e0 estere per diversa % fiscale <span class=\"_ _1c3\"> </span>  <span class=\"_ _1d3\"> </span>(367) <span class=\"_ _49\"> </span>  <span class=\"_ _1d3\"> </span>(198) Dividendi intercompany tassati <span class=\"_ _1f2\"> </span>38.913  <span class=\"_ _48\"> </span>(467) <span class=\"_ _49\"> </span>23.830  <span class=\"_ _f5\"> </span>(286) Altri non imponibili/recuperi imposte <span class=\"_ _73\"> </span>  <span class=\"_ _1a9\"> </span>5<span class=\"_ _0\"></span>93  <span class=\"_ _46\"> </span>  <span class=\"_ _1d3\"> </span>(1.990) Imposte effettive <span class=\"_ _135\"> </span>  <span class=\"_ _1f3\"> </span>(6.692) <span class=\"_ _45\"> </span>  <span class=\"_ _1a9\"> </span>(<span class=\"_ _0\"></span>2.818) Imposte IRAP/CVAE <span class=\"_ _178\"> </span>  <span class=\"_ _1f3\"> </span>(1.303) <span class=\"_ _132\"> </span>  <span class=\"_ _1d3\"> </span>(854<span class=\"_ _0\"></span>) Imposte di cui a bi<span class=\"_ _0\"></span>lancio consolidato <span class=\"_ _30\"> </span>  <span class=\"_ _1a9\"> </span>(<span class=\"_ _0\"></span>7.995) <span class=\"_ _164\"> </span>  <span class=\"_ _1f3\"> </span>(3<span class=\"_ _0\"></span>.671) Aliquota effettiva <span class=\"_ _102\"> </span>  <span class=\"_ _1f3\"> </span>14,2% <span class=\"_ _ae\"> </span>  <span class=\"_ _1f3\"> </span>10,2% La tabella d<span class=\"_ _0\"></span>i cui sopra dettaglia<span class=\"_ _0\"></span> il raccordo tra<span class=\"_ _0\"></span> imposte teoriche ed <span class=\"_ _0\"></span>effettive dei due<span class=\"_ _0\"></span> esercizi, ben evide<span class=\"_ _0\"></span>nziando le <span class=\"_ _4\"></span>differenz<span class=\"_ _0\"></span>e; <span class=\"_ _4\"></span>soprattu<span class=\"_ _0\"></span>tto <span class=\"_ _4\"></span>legate<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>beneficio <span class=\"_ _4\"></span>le<span class=\"_ _0\"></span>gato <span class=\"_ _4\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tassa<span class=\"_ _0\"></span>zione <span class=\"_ _4\"></span>\u201cTonnag<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>Tax\u201d. In <span class=\"_ _4\"></span>riga <span class=\"_ _4\"></span>separata<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sono <span class=\"_ _3\"></span>indicate<span class=\"_ _0\"></span> le <span class=\"_ _5b\"> </span>imposte <span class=\"_ _50\"> </span>IRAP <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>CVA<span class=\"_ _0\"></span>E <span class=\"_ _5b\"> </span>(Francia) <span class=\"_ _5b\"> </span>conte<span class=\"_ _0\"></span>ggiate <span class=\"_ _5b\"> </span>su <span class=\"_ _5b\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _5b\"> </span>diversa <span class=\"_ _5b\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _5b\"> </span>imponibil<span class=\"_ _0\"></span>e. <span class=\"_ _5a\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _5b\"> </span>tabella<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>qui <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>seguit<span class=\"_ _0\"></span>o evidenzia la movimentaz<span class=\"_ _0\"></span>ione per natura delle diverse componenti che hanno riguarda<span class=\"_ _0\"></span>to le i<span class=\"_ _3\"></span>mposte anticipate<span class=\"_ _0\"></span>.  Valori in migliaia \u20ac Stato Patrimoniale <span class=\"_ _1a6\"> </span>Conto Economico Conto Economico Complessivo 2023 <span class=\"_ _77\"> </span>2022 <span class=\"_ _77\"> </span>2023 <span class=\"_ _104\"> </span>2022 <span class=\"_ _104\"> </span>2023 <span class=\"_ _77\"> </span>2022 Perdite fiscali <span class=\"_ _95\"> </span>4.670 <span class=\"_ _0\"></span> <span class=\"_ _77\"> </span>5.397  <span class=\"_ _4a\"> </span>(727<span class=\"_ _0\"></span>) <span class=\"_ _46\"> </span>3<span class=\"_ _0\"></span>77  <span class=\"_ _fd\"> </span>-  <span class=\"_ _14d\"> </span>-  Effetto IAS 19 <span class=\"_ _1cd\"> </span>709  <span class=\"_ _101\"> </span>567  <span class=\"_ _f1\"> </span>57  <span class=\"_ _1c4\"> </span>(149) <span class=\"_ _14f\"> </span>5<span class=\"_ _0\"></span>4  <span class=\"_ _9c\"> </span>(87) Ammortamenti/Avviamenti/Marc<span class=\"_ _0\"></span>hio<span class=\"_ _254\"> </span>519  <span class=\"_ _16d\"> </span>571  <span class=\"_ _e5\"> </span>(39) <span class=\"_ _f1\"> </span>(24) <span class=\"_ _a7\"> </span>-  <span class=\"_ _14d\"> </span>-  Svalutazioni e accantonamenti <span class=\"_ _c0\"> </span>823  <span class=\"_ _a4\"> </span>1.005  <span class=\"_ _4a\"> </span>(182) <span class=\"_ _46\"> </span>12  <span class=\"_ _72\"> </span>-  <span class=\"_ _14d\"> </span>-  Strumenti finanziari derivati <span class=\"_ _72\"> </span>270  <span class=\"_ _101\"> </span>149  <span class=\"_ _fd\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _14d\"> </span>121  <span class=\"_ _ef\"> </span>91  Varie Minori <span class=\"_ _1d0\"> </span>549  <span class=\"_ _a7\"> </span>635  <span class=\"_ _101\"> </span>(87) <span class=\"_ _f1\"> </span>(359) <span class=\"_ _4d\"> </span>-  <span class=\"_ _14d\"> </span>-  Attivit\u00e0 fiscali diffe<span class=\"_ _0\"></span>rite<span class=\"_ _3\"></span> <span class=\"_ _1c5\"> </span>7.5<span class=\"_ _0\"></span>40 <span class=\"_ _3\"></span> <span class=\"_ _ae\"> </span>8.323  <span class=\"_ _10e\"> </span>(977) <span class=\"_ _1c8\"> </span>(144) <span class=\"_ _4a\"> </span>175  <span class=\"_ _101\"> </span>4  La <span class=\"_ _3d\"> </span>tabella <span class=\"_ _3d\"> </span>qui <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>seguito <span class=\"_ _3d\"> </span>evidenzia<span class=\"_ _0\"></span>  la <span class=\"_ _3d\"> </span>movi<span class=\"_ _0\"></span>mentazio<span class=\"_ _0\"></span>ne  per <span class=\"_ _3d\"> </span>natur<span class=\"_ _0\"></span>a  delle<span class=\"_ _0\"></span>  divers<span class=\"_ _0\"></span>e  com<span class=\"_ _0\"></span>ponenti <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>hanno interessato le <span class=\"_ _0\"></span>imposte differite pass<span class=\"_ _0\"></span>ive.  <div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa5c\">Valori in migliaia \u20ac<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa5d\">Stato Patrimoniale <span class=\"_ _1a6\"> </span>Conto Economico<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa5e\">Conto Economico<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa5f\">Complessivo<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa60\">2023 <span class=\"_ _77\"> </span>2022 <span class=\"_ _77\"> </span>2023 <span class=\"_ _104\"> </span>2022 <span class=\"_ _104\"> </span>2023 <span class=\"_ _77\"> </span>2022<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa61\">Leasing impianti <span class=\"_ _1f\"> </span>(1<span class=\"_ _3\"></span>.631) <span class=\"_ _10d\"> </span>(1.749) <span class=\"_ _43\"> </span>98 <span class=\"_ _0\"></span> <span class=\"_ _74\"> </span>(21) <span class=\"_ _e5\"> </span>-  <span class=\"_ _14d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa62\">Su J-entries FV Magazzini Fern\u00e1ndez<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa63\">(1.690) <span class=\"_ _40\"> </span>(1.755<span class=\"_ _0\"></span>) <span class=\"_ _10c\"> </span>65  <span class=\"_ _9c\"> </span>65  <span class=\"_ _c4\"> </span>-  <span class=\"_ _14d\"> </span>-<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa64\">Ammortamenti navi <span class=\"_ _186\"> </span>(298) <span class=\"_ _ee\"> </span>(298) <span class=\"_ _ff\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _14d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa65\">Strumenti finanziari derivati <span class=\"_ _72\"> </span>(180) <span class=\"_ _4d\"> </span>(350) <span class=\"_ _ff\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _ec\"> </span>170  <span class=\"_ _fd\"> </span>(146)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa66\">Effetto IAS 19 <span class=\"_ _1cd\"> </span>(6) <span class=\"_ _c4\"> </span>(63) <span class=\"_ _a7\"> </span>2  <span class=\"_ _31\"> </span>(29) <span class=\"_ _a7\"> </span>5<span class=\"_ _0\"></span>5  <span class=\"_ _c4\"> </span>(125)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa67\">Varie Minori <span class=\"_ _1d0\"> </span>(411) <span class=\"_ _52\"> </span>(378) <span class=\"_ _4d\"> </span>196  <span class=\"_ _fd\"> </span>(2) <span class=\"_ _c4\"> </span>-  <span class=\"_ _ec\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa68\">Passivit\u00e0 per imposte d<span class=\"_ _0\"></span>ifferite <span class=\"_ _16a\"> </span>(4<span class=\"_ _0\"></span>.215) <span class=\"_ _aa\"> </span>(4.593) <span class=\"_ _13f\"> </span>361<span class=\"_ _0\"></span>  <span class=\"_ _c0\"> </span>13  <span class=\"_ _9c\"> </span>225  <span class=\"_ _48\"> </span>(<span class=\"_ _0\"></span>271)<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa69\">Al <span class=\"_ _3c\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>non <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _3c\"></span>contenz<span class=\"_ _0\"></span>iosi <span class=\"_ _0\"></span>fis<span class=\"_ _0\"></span>cali <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>rilievo, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>eccezion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>quelli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>precede<span class=\"_ _0\"></span>ntemente<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsaa\">menzionati nella<span class=\"_ _0\"></span> Nota 17.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa6a\">Non <span class=\"_ _5a\"> </span>si <span class=\"_ _5a\"> </span>evidenziano<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>signif<span class=\"_ _0\"></span>icative <span class=\"_ _5a\"> </span>modifich<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>normati<span class=\"_ _0\"></span>va <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>materia <span class=\"_ _5a\"> </span>fisc<span class=\"_ _0\"></span>ale <span class=\"_ _54\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ecc<span class=\"_ _0\"></span>ezione <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>quanto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs386\">indicato in rela<span class=\"_ _0\"></span>zione al P<span class=\"_ _0\"></span>illar Two. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-664": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs9a5\">NOTA 25. Spes<span class=\"_ _3\"></span>e generali ed amministrati<span class=\"_ _3\"></span>ve </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9a6\">Nella seguente tab<span class=\"_ _0\"></span>ella \u00e8 esp<span class=\"_ _0\"></span>osto il dettaglio dei cos<span class=\"_ _0\"></span>ti generali ed a<span class=\"_ _0\"></span>mministrati<span class=\"_ _0\"></span>vi per destinazion<span class=\"_ _0\"></span>e e per natur<span class=\"_ _0\"></span>a. </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs9a7\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9a8\">Compensi organi sociali <span class=\"_ _17c\"> </span>1.646  <span class=\"_ _1a5\"> </span>1.293  <span class=\"_ _a0\"> </span>353  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9a9\">Costi consulenza professionale, legale, fiscale, notarile <span class=\"_ _fd\"> </span>5.573  <span class=\"_ _1a5\"> </span>4.135  <span class=\"_ _16b\"> </span>1.438  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9aa\">Spese commerciali, pubblicitarie, promozionali <span class=\"_ _108\"> </span>2.271  <span class=\"_ _16b\"> </span>2.218  <span class=\"_ _1a5\"> </span>52  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9ab\">Costi di manodopera interna <span class=\"_ _1db\"> </span>58.772  <span class=\"_ _154\"> </span>41.902  <span class=\"_ _ed\"> </span>16.870  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9ac\">Ammortamenti <span class=\"_ _1d8\"> </span>6.237  <span class=\"_ _19c\"> </span>5<span class=\"_ _0\"></span>.746  <span class=\"_ _1a3\"> </span>491  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9ad\">Accantonamenti <span class=\"_ _144\"> </span>2.283  <span class=\"_ _c7\"> </span>1.333  <span class=\"_ _16b\"> </span>950  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9ae\">Costi per servizi manutentivi e per collaborazioni <span class=\"_ _c1\"> </span>8.221  <span class=\"_ _1a5\"> </span>7.622  <span class=\"_ _19c\"> </span>600  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9af\">Spese assicurative <span class=\"_ _18d\"> </span>2<span class=\"_ _0\"></span>.783  <span class=\"_ _1c5\"> </span>2.182  <span class=\"_ _1a5\"> </span>601  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9b0\">Utenze <span class=\"_ _1dc\"> </span>1.860  <span class=\"_ _1c5\"> </span>1.67<span class=\"_ _0\"></span>8  <span class=\"_ _a0\"> </span>182  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9b1\">Spese per trasferte <span class=\"_ _1dd\"> </span>2.214  <span class=\"_ _a0\"> </span>1.388  <span class=\"_ _19c\"> </span>826  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9b2\">Costo parco auto <span class=\"_ _1de\"> </span>1.447  <span class=\"_ _16b\"> </span>840  <span class=\"_ _9\"> </span>607  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9b3\">Affitto, e noleggi <span class=\"_ _102\"> </span>806  <span class=\"_ _9\"> </span>603  <span class=\"_ _9\"> </span>203  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9b4\">Costi per acquisti e servizi vs collegate e correlate <span class=\"_ _18\"> </span>352  <span class=\"_ _c9\"> </span>494  <span class=\"_ _150\"> </span>(142) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9b5\">Altri costi <span class=\"_ _1da\"> </span>3.930  <span class=\"_ _c7\"> </span>3.007  <span class=\"_ _c7\"> </span>923 <span class=\"_ _0\"></span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9b6\">Costi di acquisto cancelleria, materiale di consumo <span class=\"_ _16\"> </span>461 <span class=\"_ _0\"></span> <span class=\"_ _15c\"> </span>429  <span class=\"_ _150\"> </span>32  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9b7\">Spese per commissioni, fidejussioni <span class=\"_ _1df\"> </span>1.399  <span class=\"_ _a0\"> </span>960  <span class=\"_ _9\"> </span>438  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs9b8\">Spese generali e ammini<span class=\"_ _0\"></span>strative <span class=\"_ _dd\"> </span>100.254  <span class=\"_ _a7\"> </span>75.831  <span class=\"_ _6f\"> </span>24.423  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9b9\">La tab<span class=\"_ _0\"></span>ella evidenzia <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>per spes<span class=\"_ _0\"></span>e generali ed<span class=\"_ _0\"></span> ammi<span class=\"_ _0\"></span>nistrative <span class=\"_ _0\"></span>in incr<span class=\"_ _0\"></span>emento rispe<span class=\"_ _0\"></span>tto all\u2019<span class=\"_ _0\"></span>esercizio preced<span class=\"_ _0\"></span>ente </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9ba\">essenzialmente <span class=\"_ _0\"></span>nelle comp<span class=\"_ _0\"></span>onenti costi<span class=\"_ _0\"></span> di manodopera<span class=\"_ _0\"></span> interna a<span class=\"_ _0\"></span> seguito dell\u2019i<span class=\"_ _0\"></span>ngresso dei dipe<span class=\"_ _0\"></span>ndenti delle<span class=\"_ _0\"></span> due </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9bb\">neoacquisite soci<span class=\"_ _0\"></span>et\u00e0 france<span class=\"_ _0\"></span>si che hanno risp<span class=\"_ _0\"></span>ettivamente<span class=\"_ _0\"></span> 241 e 59 dipendent<span class=\"_ _0\"></span>i.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9bc\">Si registra un<span class=\"_ _0\"></span> incremento<span class=\"_ _0\"></span> anche n<span class=\"_ _0\"></span>egli altri cos<span class=\"_ _0\"></span>ti dovuto pr<span class=\"_ _0\"></span>incipalmente a<span class=\"_ _0\"></span>d un aum<span class=\"_ _0\"></span>ento di: i) s<span class=\"_ _0\"></span>pese di trasferta<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9bd\">per <span class=\"_ _5b\"> </span>euro  826 <span class=\"_ _50\"> </span>migliaia <span class=\"_ _50\"> </span>a <span class=\"_ _50\"> </span>seguito  della <span class=\"_ _5b\"> </span>ri<span class=\"_ _0\"></span>presa <span class=\"_ _50\"> </span>post <span class=\"_ _50\"> </span>pandemia,  ii) <span class=\"_ _5b\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _5b\"> </span>parco  auto <span class=\"_ _50\"> </span>per <span class=\"_ _5b\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>607  migliaia </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9be\">principalmente <span class=\"_ _3c\"></span>dovut<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>all\u2019e<span class=\"_ _0\"></span>ffetto <span class=\"_ _0\"></span>peri<span class=\"_ _0\"></span>metro <span class=\"_ _0\"></span>delle <span class=\"_ _3c\"></span>due<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>neoa<span class=\"_ _0\"></span>cquisite <span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _0\"></span>franc<span class=\"_ _0\"></span>esi <span class=\"_ _0\"></span>per <span class=\"_ _3c\"></span>euro <span class=\"_ _3c\"></span>532 <span class=\"_ _3c\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>iii) </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9bf\">imposte, <span class=\"_ _56\"> </span>tasse <span class=\"_ _55\"> </span>ind<span class=\"_ _0\"></span>irette <span class=\"_ _56\"> </span>ed <span class=\"_ _55\"> </span>iva <span class=\"_ _56\"> </span>indetraibile <span class=\"_ _56\"> </span>per <span class=\"_ _55\"> </span>euro <span class=\"_ _56\"> </span>824 <span class=\"_ _56\"> </span>migliaia, <span class=\"_ _55\"> </span>all\u2019i<span class=\"_ _0\"></span>nterno <span class=\"_ _56\"> </span>della <span class=\"_ _56\"> </span>voce <span class=\"_ _55\"> </span>\u201cAltri <span class=\"_ _56\"> </span>costi\u201d. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9c0\">Relativamente <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>costi <span class=\"_ _54\"></span>per <span class=\"_ _5a\"> </span>servizi <span class=\"_ _54\"></span>manute<span class=\"_ _0\"></span>ntivi <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>var<span class=\"_ _0\"></span>i, <span class=\"_ _54\"></span>l\u2019aumento <span class=\"_ _54\"></span>si <span class=\"_ _54\"></span>lega <span class=\"_ _5a\"> </span>principalmente<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ai <span class=\"_ _54\"></span>maggior<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>costi <span class=\"_ _54\"></span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9c1\">assistenza <span class=\"_ _44\"> </span>hard<span class=\"_ _0\"></span>ware <span class=\"_ _44\"> </span>e <span class=\"_ _44\"> </span>softwa<span class=\"_ _0\"></span>re. <span class=\"_ _44\"> </span>Per <span class=\"_ _44\"> </span>quanto<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>riguarda <span class=\"_ _44\"> </span>la <span class=\"_ _44\"> </span>voce<span class=\"_ _0\"></span> <span class=\"_ _57\"> </span>a<span class=\"_ _0\"></span>ccantonament<span class=\"_ _0\"></span>i <span class=\"_ _57\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _44\"> </span>rimanda <span class=\"_ _44\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>quanto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9c2\">precedenteme<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>escritto <span class=\"_ _3c\"></span>nelle <span class=\"_ _3c\"></span>Nota <span class=\"_ _3c\"></span>8 <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>17. <span class=\"_ _0\"></span>Si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>segnala <span class=\"_ _3c\"></span>un <span class=\"_ _3c\"></span>inc<span class=\"_ _0\"></span>remento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _3c\"></span>ammortame<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>per <span class=\"_ _0\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9c3\">variazione <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>perimetro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>da<span class=\"_ _0\"></span>to <span class=\"_ _5a\"> </span>da <span class=\"_ _5a\"> </span>Blampin <span class=\"_ _5a\"> </span>Grou<span class=\"_ _0\"></span>pe <span class=\"_ _54\"></span>e <span class=\"_ _5a\"> </span>Ca<span class=\"_ _0\"></span>pexo <span class=\"_ _54\"> </span>sia <span class=\"_ _5a\"> </span>per <span class=\"_ _5b\"> </span>gli <span class=\"_ _5a\"> </span>investimenti <span class=\"_ _5a\"> </span>effettu<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>na<span class=\"_ _0\"></span>tura </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9c4\">operativa <span class=\"_ _5b\"> </span>che <span class=\"_ _5b\"> </span>legati <span class=\"_ _5b\"> </span>all\u2019app<span class=\"_ _0\"></span>licazione <span class=\"_ _5a\"> </span>del <span class=\"_ _50\"> </span>principio <span class=\"_ _5b\"> </span>IFR<span class=\"_ _0\"></span>S <span class=\"_ _5a\"> </span>16. <span class=\"_ _5b\"> </span>La <span class=\"_ _5b\"> </span>voce <span class=\"_ _5b\"> </span>\u201ccosti <span class=\"_ _5b\"> </span>vs <span class=\"_ _5b\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>collegate <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>correla<span class=\"_ _0\"></span>te\u201d </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9c5\">comprende <span class=\"_ _54\"> </span>euro<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>25 <span class=\"_ _54\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _54\"></span>verso<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _54\"></span>colle<span class=\"_ _0\"></span>gate <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>327<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>migliaia <span class=\"_ _5a\"> </span>verso <span class=\"_ _5a\"> </span>societ\u00e0 <span class=\"_ _54\"></span>correlate<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>mentre<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>si </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9c6\">segnala come i dati relativi ai costi di manodopera e compensi organi soc<span class=\"_ _0\"></span>iali del 2023 includano costi per euro </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9c7\">2.676 e 88 migliaia relativi a parti correlate persone fisic<span class=\"_ _0\"></span>he. Si <span class=\"_ _3\"></span>rimand<span class=\"_ _0\"></span>a alla Nota 34 per <span class=\"_ _3\"></span>un ulteriore dettagli<span class=\"_ _0\"></span>o.<span class=\"_ _254\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-747": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gs9c9\">NOTA 26. Altri ric<span class=\"_ _3\"></span>avi/costi operativi<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs9ca\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9cb\">Altri ricavi operativi  <span class=\"_ _d8\"> </span>8.341  <span class=\"_ _1a5\"> </span>5.588  <span class=\"_ _1c5\"> </span>2.753  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9cc\">Altri costi operativi <span class=\"_ _1e0\"> </span>(14.634) <span class=\"_ _72\"> </span>(8.666) <span class=\"_ _c3\"> </span>(5.969)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs9cd\">Totale Altri ricavi/costi operativi <span class=\"_ _1e1\"> </span>(6.293) <span class=\"_ _c4\"> </span>(<span class=\"_ _0\"></span>3.077) <span class=\"_ _72\"> </span>(3.216)<span class=\"_ _254\"> </span> </div>Si f<span class=\"_ _3\"></span>ornisce in <span class=\"_ _3\"></span>allegato il <span class=\"_ _3\"></span>detta<span class=\"_ _0\"></span>glio <span class=\"_ _3\"></span>delle voci \u201cAltri <span class=\"_ _4\"></span>rica<span class=\"_ _0\"></span>vi operativi\u201d <span class=\"_ _3\"></span>ed \u201cAltri costi <span class=\"_ _3\"></span>operativi\u201d per g<span class=\"_ _3\"></span>li esercizi 2023<span class=\"_ _254\"> </span>e 2022 con separata<span class=\"_ _0\"></span> indicaz<span class=\"_ _0\"></span>ione delle poste av<span class=\"_ _0\"></span>enti natura<span class=\"_ _0\"></span> ordinaria rispetto<span class=\"_ _0\"></span> a quelle \u201cnon r<span class=\"_ _0\"></span>icorrenti\u201d.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Recuperi spese, rimborsi assicurati<span class=\"_ _0\"></span>vi <span class=\"_ _1ae\"> </span>584  <span class=\"_ _ea\"> </span>314  <span class=\"_ _1bb\"> </span>270 Plusvalenze e sopravvenienze di tipo ordinario <span class=\"_ _1d4\"> </span>2.961  <span class=\"_ _a0\"> </span>2.187  <span class=\"_ _a0\"> </span>774 Altro  <span class=\"_ _1e2\"> </span>2.263  <span class=\"_ _1c5\"> </span>3.088  <span class=\"_ _1a7\"> </span>(825<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>Altri ricavi operativi or<span class=\"_ _0\"></span>dinari <span class=\"_ _1bd\"> </span>5.808  <span class=\"_ _ed\"> </span>5.588  <span class=\"_ _110\"> </span>2<span class=\"_ _0\"></span>19 Rilascio fondi accantonati precedentemente <span class=\"_ _bb\"> </span>1.600  <span class=\"_ _1c5\"> </span>-  <span class=\"_ _d4\"> </span>1.600 Altro <span class=\"_ _1e3\"> </span>933  <span class=\"_ _150\"> </span>-  <span class=\"_ _d4\"> </span>933 Altri ricavi operativi non ricorre<span class=\"_ _0\"></span>nti <span class=\"_ _7b\"> </span>2.533  <span class=\"_ _12d\"> </span>-  <span class=\"_ _160\"> </span>2.533 La <span class=\"_ _0\"></span>voce altr<span class=\"_ _0\"></span>i ricav<span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>i tipo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rdinario, <span class=\"_ _0\"></span>cos\u00ec <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>altri c<span class=\"_ _0\"></span>osti d<span class=\"_ _0\"></span>i tipo <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario, a<span class=\"_ _0\"></span>ccoglie ele<span class=\"_ _0\"></span>menti<span class=\"_ _254\"> </span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ricavo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>gi\u00e0 <span class=\"_ _3f\"></span>cla<span class=\"_ _0\"></span>ssificati <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>sez<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>so<span class=\"_ _0\"></span>prastanti <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>accolgon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>elementi<span class=\"_ _254\"> </span>quali <span class=\"_ _0\"></span>sopravv<span class=\"_ _0\"></span>enienze <span class=\"_ _0\"></span>attive<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passive <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i pr<span class=\"_ _0\"></span>ecedenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>diff<span class=\"_ _0\"></span>erenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span>come <span class=\"_ _5a\"> </span>tali <span class=\"_ _5a\"> </span>ricorrono<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>nni <span class=\"_ _5a\"> </span>(ad <span class=\"_ _5a\"> </span>esempio <span class=\"_ _5a\"> </span>ristorni<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>emi <span class=\"_ _5a\"> </span>attivi <span class=\"_ _5a\"> </span>e/o <span class=\"_ _5a\"> </span>passi<span class=\"_ _0\"></span>vi <span class=\"_ _5a\"> </span>nei <span class=\"_ _54\"></span>conf<span class=\"_ _0\"></span>ronti <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>clienti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span>fornitori, <span class=\"_ _3\"></span>differenze <span class=\"_ _3\"></span>sui <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>imborsi <span class=\"_ _3\"></span>assicurativi <span class=\"_ _3\"></span>incass<span class=\"_ _0\"></span>ati <span class=\"_ _4\"></span>rispetto <span class=\"_ _3\"></span>alle previsioni, <span class=\"_ _4\"></span>ecc.<span class=\"_ _0\"></span>.). <span class=\"_ _4\"></span>Includono<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>anc<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>eventuali<span class=\"_ _254\"> </span>contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>esercizio, <span class=\"_ _0\"></span>plusvalenze <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>minusvale<span class=\"_ _0\"></span>nze su <span class=\"_ _0\"></span>dismission<span class=\"_ _0\"></span>i correnti <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>cespiti, ca<span class=\"_ _0\"></span>pitalizzazioni <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>costi legati ad iniziative di investi<span class=\"_ _0\"></span>mento. Si segnala come nel corso del 2023 si siano registr<span class=\"_ _0\"></span>ate capitalizzazion<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>relative <span class=\"_ _54\"></span>allo <span class=\"_ _54\"></span>stato <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>vanza<span class=\"_ _0\"></span>mento <span class=\"_ _3f\"></span>dell\u2019i<span class=\"_ _0\"></span>mplementazi<span class=\"_ _0\"></span>one <span class=\"_ _54\"></span>del <span class=\"_ _3f\"></span>nuo<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>sistema <span class=\"_ _54\"></span>ERP <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>678 <span class=\"_ _54\"></span>m<span class=\"_ _0\"></span>igliaia. <span class=\"_ _3f\"></span>N<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>regi<span class=\"_ _0\"></span>strati <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>natura <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>icorrente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>.600 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>rilascio <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span>fondo <span class=\"_ _3f\"></span>stanzi<span class=\"_ _0\"></span>ato <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>tenzioso <span class=\"_ _3f\"></span>doganale <span class=\"_ _3f\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>vede<span class=\"_ _0\"></span>va <span class=\"_ _3c\"></span>coinvolt<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _3f\"></span>impor<span class=\"_ _0\"></span>tatrice <span class=\"_ _3f\"></span>come <span class=\"_ _3f\"></span>gi\u00e0 <span class=\"_ _3f\"></span>indicato<span class=\"_ _254\"> </span>all\u2019interno <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>rimanda <span class=\"_ _3c\"></span>alla <span class=\"_ _0\"></span>Nota <span class=\"_ _3c\"></span>17). <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aggiunta <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>gnala <span class=\"_ _0\"></span>l\u2019iscri<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ricorrenti<span class=\"_ _254\"> </span>per <span class=\"_ _5b\"> </span>euro  933 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>al  raggiungimento<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>cordi <span class=\"_ _5b\"> </span>tr<span class=\"_ _0\"></span>ansattivi.  Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _50\"> </span>che <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>voce<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cAltri<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ricavi<span class=\"_ _254\"> </span>operativi\u201d com<span class=\"_ _0\"></span>prende euro 53<span class=\"_ _0\"></span> migliaia verso soc<span class=\"_ _0\"></span>iet\u00e0 collegate<span class=\"_ _0\"></span> ed euro 46 mi<span class=\"_ _0\"></span>gliaia verso soci<span class=\"_ _0\"></span>et\u00e0 correlate<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Penalit\u00e0-sanzioni, danni a terzi<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>(57) <span class=\"_ _1bb\"> </span>(104) <span class=\"_ _c8\"> </span>47 Minusvalenze e sopravvenienze di tipo ordinario <span class=\"_ _126\"> </span>(4.195) <span class=\"_ _ec\"> </span>(2.803) <span class=\"_ _13d\"> </span>(<span class=\"_ _0\"></span>1.391)<span class=\"_ _254\"> </span>Altri costi operativi ordinari <span class=\"_ _159\"> </span>(4.252) <span class=\"_ _1c4\"> </span>(2.908<span class=\"_ _0\"></span>) <span class=\"_ _32\"> </span>(1<span class=\"_ _0\"></span>.344)<span class=\"_ _254\"> </span>Accordo transattivo con l'Agenzia delle Dogane <span class=\"_ _e8\"> </span>(2.732) <span class=\"_ _110\"> </span>-  <span class=\"_ _d4\"> </span>(2.732)<span class=\"_ _254\"> </span>Premialit\u00e0 Top Management <span class=\"_ _1db\"> </span>(3.185) <span class=\"_ _14d\"> </span>(3.033) <span class=\"_ _31\"> </span>(152)<span class=\"_ _254\"> </span>Costi attivit\u00e0 M&amp;A <span class=\"_ _1e4\"> </span>-  <span class=\"_ _d4\"> </span>(1.553) <span class=\"_ _12d\"> </span>1.553 Partecipazione dei dipendenti agli utili <span class=\"_ _cc\"> </span>(<span class=\"_ _0\"></span>1.019) <span class=\"_ _12d\"> </span>(227) <span class=\"_ _c8\"> </span>(793)<span class=\"_ _254\"> </span>Altri non ricorrenti <span class=\"_ _e6\"> </span>(3.447) <span class=\"_ _110\"> </span>(945) <span class=\"_ _19f\"> </span>(2.501)<span class=\"_ _254\"> </span>Altri costi operativi non<span class=\"_ _0\"></span> ricorrenti<span class=\"ff1 fc0\"> <span class=\"_ _38\"> </span></span>(1<span class=\"_ _0\"></span>0.383)<span class=\"ff1 fc0\"> <span class=\"_ _a7\"> </span></span>(5.758)<span class=\"ff1 fc0\"> <span class=\"_ _e4\"> </span></span>(4.625)<span class=\"_ _254\"> </span>Detto <span class=\"_ _3c\"></span>come <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>opra <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>nat<span class=\"_ _0\"></span>ura <span class=\"_ _3c\"></span>dei <span class=\"_ _0\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caratte<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario <span class=\"_ _0\"></span>esposti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>questa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bella, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>corso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>si<span class=\"_ _254\"> </span>registrano <span class=\"_ _3f\"></span>scostam<span class=\"_ _0\"></span>enti <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>1.344<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>legato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>principal<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>alla <span class=\"_ _3c\"></span>rile<span class=\"_ _0\"></span>vazione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>erogazioni<span class=\"_ _254\"> </span>liberali per euro 1.686 mi<span class=\"_ _0\"></span>gliaia di cui euro 1.566 miglia<span class=\"_ _0\"></span>ia per le circa 1.008 tonnella<span class=\"_ _0\"></span>te di prodotti ortofrutticoli<span class=\"_ _254\"> </span>donati ai <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>anchi alimentari (al 31 <span class=\"_ _3\"></span>dicembre 2022 risultavano pari ad <span class=\"_ _4\"></span>eu<span class=\"_ _0\"></span>ro 641 <span class=\"_ _3\"></span>migliaia di <span class=\"_ _3\"></span>cui euro 606 <span class=\"_ _3\"></span>migliaia<span class=\"_ _254\"> </span>per le circa 623 <span class=\"_ _0\"></span>tonnellate d<span class=\"_ _0\"></span>i donazioni ai ba<span class=\"_ _0\"></span>nchi alime<span class=\"_ _0\"></span>ntari). Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>ponenti <span class=\"_ _0\"></span>non r<span class=\"_ _0\"></span>icorrent<span class=\"_ _0\"></span>i si <span class=\"_ _0\"></span>segna<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>che al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>ed a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2023<span class=\"_ _254\"> </span>il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>ha <span class=\"_ _3c\"></span>effettu<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>nziamenti <span class=\"_ _0\"></span>rela<span class=\"_ _0\"></span>tivi <span class=\"_ _3c\"></span>alla <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>emialit\u00e0 <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Top <span class=\"_ _3c\"></span>Managem<span class=\"_ _0\"></span>ent <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>3.033<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>euro <span class=\"_ _3d\"> </span>3.185 <span class=\"_ _55\"> </span>migliaia <span class=\"_ _3d\"> </span>sud<span class=\"_ _0\"></span>divisi <span class=\"_ _3d\"> </span>in <span class=\"_ _55\"> </span>euro <span class=\"_ _3d\"> </span>1.151 <span class=\"_ _55\"> </span>per  M<span class=\"_ _0\"></span>BO <span class=\"_ _3d\"> </span>(compon<span class=\"_ _0\"></span>ente <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>p<span class=\"_ _0\"></span>remio <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>v<span class=\"_ _0\"></span>err\u00e0 <span class=\"_ _3d\"> </span>pagata<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>valle<span class=\"_ _254\"> </span>dell\u2019approvaz<span class=\"_ _0\"></span>ione del <span class=\"_ _0\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _0\"></span>2023), <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>1.244 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia rela<span class=\"_ _0\"></span>tivi <span class=\"_ _0\"></span>al nuo<span class=\"_ _0\"></span>vo P<span class=\"_ _0\"></span>iano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Performanc<span class=\"_ _0\"></span>e S<span class=\"_ _0\"></span>hare 20<span class=\"_ _0\"></span>23-<span class=\"_ _254\"> </span>2025 in quanto<span class=\"_ _0\"></span> l\u2019obiettivo<span class=\"_ _0\"></span> per l\u2019anno 2023 <span class=\"_ _0\"></span>\u00e8 stato rag<span class=\"_ _0\"></span>giunto, determinan<span class=\"_ _0\"></span>do quind<span class=\"_ _0\"></span>i l\u2019assegnazione d<span class=\"_ _0\"></span>i n. 96.410<span class=\"_ _254\"> </span>azioni, euro 733<span class=\"_ _0\"></span> migliaia <span class=\"_ _0\"></span>per LTI legato al P<span class=\"_ _0\"></span>iano 2020-<span class=\"_ _0\"></span>2022 ed euro 57 mi<span class=\"_ _0\"></span>gliaia per divide<span class=\"_ _0\"></span>nd equivale<span class=\"_ _0\"></span>nt.<span class=\"_ _254\"> </span>Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>quote <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>premia<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _4\"></span>LTI <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>020, <span class=\"_ _4\"></span>2021<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _4\"></span>tenu<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rivalutazione,<span class=\"_ _0\"></span> nella <span class=\"_ _3f\"></span>misura <span class=\"_ _3f\"></span>massima<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>40% <span class=\"_ _54\"></span>prevista <span class=\"_ _3f\"></span>dal <span class=\"_ _3f\"></span>Piano, <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>funzione <span class=\"_ _3f\"></span>dell\u2019incre<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>corso <span class=\"_ _3f\"></span>az<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>tito<span class=\"_ _0\"></span>lo registrato nel <span class=\"_ _3\"></span>triennio, anche comprensivo <span class=\"_ _3\"></span>del valore dei <span class=\"_ _4\"></span>dividen<span class=\"_ _0\"></span>di distribuiti, come <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>Regolamento del <span class=\"_ _3\"></span>Piano<span class=\"_ _0\"></span> LTI <span class=\"_ _3\"></span>Orsero 2<span class=\"_ _3\"></span>020-2<span class=\"_ _0\"></span>022. <span class=\"_ _4\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>ulteriori dettagli <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>imanda al <span class=\"_ _4\"></span>paragrafo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u201cPiano <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Perfo<span class=\"_ _0\"></span>rmance <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>hare 202<span class=\"_ _3\"></span>3-20<span class=\"_ _0\"></span>25\u201d all\u2019interno della<span class=\"_ _0\"></span> relazione d<span class=\"_ _0\"></span>egli amministra<span class=\"_ _0\"></span>tori sulla ge<span class=\"_ _0\"></span>stione. Si <span class=\"_ _3c\"></span>segna<span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>ino<span class=\"_ _0\"></span>ltre <span class=\"_ _3c\"></span>l\u2019oner<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>parteci<span class=\"_ _0\"></span>pazione <span class=\"_ _3c\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risulta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>dipende<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>francese <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>messicane<span class=\"_ _0\"></span> disposta <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>elative <span class=\"_ _3\"></span>normative <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>presenta <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sig<span class=\"_ _0\"></span>nificativo <span class=\"_ _3\"></span>incremento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>eff<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>oacquisite<span class=\"_ _0\"></span> Blampin e Ca<span class=\"_ _0\"></span>pexo. All\u2019interno <span class=\"_ _54\"></span>della <span class=\"_ _3f\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cA<span class=\"_ _0\"></span>ltre <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>ric<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>l\u2019e<span class=\"_ _0\"></span>sercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>compon<span class=\"_ _0\"></span>ente <span class=\"_ _3f\"></span>pi\u00f9 <span class=\"_ _3f\"></span>sig<span class=\"_ _0\"></span>nificativa <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ttiene <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lla svalutazione <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lcuni <span class=\"_ _3\"></span>assets<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>accordi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>transa<span class=\"_ _0\"></span>ttivi <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>entre <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>l\u2019es<span class=\"_ _0\"></span>ercizio <span class=\"_ _3\"></span>2022 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>storno <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>489 <span class=\"_ _3\"></span>migliaia<span class=\"_ _0\"></span> dei <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>imposta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>Ricerca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>&amp; <span class=\"_ _3c\"></span>Sviluppo<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>erano <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _3c\"></span>utilizzati <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>anni <span class=\"_ _3c\"></span>preced<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>i quali \u00e8 stato d<span class=\"_ _0\"></span>isposto il rive<span class=\"_ _0\"></span>rsamento spontane<span class=\"_ _0\"></span>o come pi\u00f9 ava<span class=\"_ _0\"></span>nti specifica<span class=\"_ _0\"></span>to. Differentemente <span class=\"_ _3c\"></span>dallo <span class=\"_ _0\"></span>sc<span class=\"_ _0\"></span>orso <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span> risult<span class=\"_ _0\"></span>ano <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>ritti <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>M&amp;A <span class=\"_ _0\"></span>(euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>1.553 <span class=\"_ _0\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> 2022 per le ac<span class=\"_ _0\"></span>quisizioni del<span class=\"_ _0\"></span>le due societ\u00e0 fra<span class=\"_ _0\"></span>ncesi).  La <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>\u201cA<span class=\"_ _0\"></span>ltri <span class=\"_ _3f\"></span>costi <span class=\"_ _54\"></span>operati<span class=\"_ _0\"></span>vi\u201d <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>compr<span class=\"_ _0\"></span>ende <span class=\"_ _3f\"></span>oneri <span class=\"_ _54\"></span>verso <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _3f\"></span>coll<span class=\"_ _0\"></span>egate, <span class=\"_ _3f\"></span>ma <span class=\"_ _54\"></span>includ<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>euro <span class=\"_ _54\"></span>1.998 <span class=\"_ _54\"></span>migliaia verso parti corre<span class=\"_ _0\"></span>late. Si rim<span class=\"_ _0\"></span>anda alla No<span class=\"_ _0\"></span>ta 34 per un ulter<span class=\"_ _0\"></span>iore dettaglio.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-663": {
   "value": "NOTA 26. Altri ric<span class=\"_ _3\"></span>avi/costi operativi<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Altri ricavi operativi  <span class=\"_ _d8\"> </span>8.341  <span class=\"_ _1a5\"> </span>5.588  <span class=\"_ _1c5\"> </span>2.753 Altri costi operativi <span class=\"_ _1e0\"> </span>(14.634) <span class=\"_ _72\"> </span>(8.666) <span class=\"_ _c3\"> </span>(5.969)<span class=\"_ _254\"> </span>Totale Altri ricavi/costi operativi <span class=\"_ _1e1\"> </span>(6.293) <span class=\"_ _c4\"> </span>(<span class=\"_ _0\"></span>3.077) <span class=\"_ _72\"> </span>(3.216)<span class=\"_ _254\"> </span><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gs9cf\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9d0\">Recuperi spese, rimborsi assicurati<span class=\"_ _0\"></span>vi <span class=\"_ _1ae\"> </span>584  <span class=\"_ _ea\"> </span>314  <span class=\"_ _1bb\"> </span>270  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9d1\">Plusvalenze e sopravvenienze di tipo ordinario <span class=\"_ _1d4\"> </span>2.961  <span class=\"_ _a0\"> </span>2.187  <span class=\"_ _a0\"> </span>774  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9d2\">Altro  <span class=\"_ _1e2\"> </span>2.263  <span class=\"_ _1c5\"> </span>3.088  <span class=\"_ _1a7\"> </span>(825<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs9d3\">Altri ricavi operativi or<span class=\"_ _0\"></span>dinari <span class=\"_ _1bd\"> </span>5.808  <span class=\"_ _ed\"> </span>5.588  <span class=\"_ _110\"> </span>2<span class=\"_ _0\"></span>19  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9d4\">Rilascio fondi accantonati precedentemente <span class=\"_ _bb\"> </span>1.600  <span class=\"_ _1c5\"> </span>-  <span class=\"_ _d4\"> </span>1.600  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gs9d5\">Altro <span class=\"_ _1e3\"> </span>933  <span class=\"_ _150\"> </span>-  <span class=\"_ _d4\"> </span>933  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gs9d6\">Altri ricavi operativi non ricorre<span class=\"_ _0\"></span>nti <span class=\"_ _7b\"> </span>2.533  <span class=\"_ _12d\"> </span>-  <span class=\"_ _160\"> </span>2.533  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9d7\">La <span class=\"_ _0\"></span>voce altr<span class=\"_ _0\"></span>i ricav<span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>i tipo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rdinario, <span class=\"_ _0\"></span>cos\u00ec <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>altri c<span class=\"_ _0\"></span>osti d<span class=\"_ _0\"></span>i tipo <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario, a<span class=\"_ _0\"></span>ccoglie ele<span class=\"_ _0\"></span>menti<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9d8\">di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ricavo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>gi\u00e0 <span class=\"_ _3f\"></span>cla<span class=\"_ _0\"></span>ssificati <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>sez<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>so<span class=\"_ _0\"></span>prastanti <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>accolgon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>elementi<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9d9\">quali <span class=\"_ _0\"></span>sopravv<span class=\"_ _0\"></span>enienze <span class=\"_ _0\"></span>attive<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passive <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i pr<span class=\"_ _0\"></span>ecedenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>diff<span class=\"_ _0\"></span>erenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9da\">come <span class=\"_ _5a\"> </span>tali <span class=\"_ _5a\"> </span>ricorrono<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>nni <span class=\"_ _5a\"> </span>(ad <span class=\"_ _5a\"> </span>esempio <span class=\"_ _5a\"> </span>ristorni<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>emi <span class=\"_ _5a\"> </span>attivi <span class=\"_ _5a\"> </span>e/o <span class=\"_ _5a\"> </span>passi<span class=\"_ _0\"></span>vi <span class=\"_ _5a\"> </span>nei <span class=\"_ _54\"></span>conf<span class=\"_ _0\"></span>ronti <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>clienti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9db\">fornitori, <span class=\"_ _3\"></span>differenze <span class=\"_ _3\"></span>sui <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>imborsi <span class=\"_ _3\"></span>assicurativi <span class=\"_ _3\"></span>incass<span class=\"_ _0\"></span>ati <span class=\"_ _4\"></span>rispetto <span class=\"_ _3\"></span>alle previsioni, <span class=\"_ _4\"></span>ecc.<span class=\"_ _0\"></span>.). <span class=\"_ _4\"></span>Includono<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>anc<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>eventuali<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9dc\">contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>esercizio, <span class=\"_ _0\"></span>plusvalenze <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>minusvale<span class=\"_ _0\"></span>nze su <span class=\"_ _0\"></span>dismission<span class=\"_ _0\"></span>i correnti <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>cespiti, ca<span class=\"_ _0\"></span>pitalizzazioni <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9dd\">costi legati ad iniziative di investi<span class=\"_ _0\"></span>mento. Si segnala come nel corso del 2023 si siano registr<span class=\"_ _0\"></span>ate capitalizzazion<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9de\">relative <span class=\"_ _54\"></span>allo <span class=\"_ _54\"></span>stato <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>vanza<span class=\"_ _0\"></span>mento <span class=\"_ _3f\"></span>dell\u2019i<span class=\"_ _0\"></span>mplementazi<span class=\"_ _0\"></span>one <span class=\"_ _54\"></span>del <span class=\"_ _3f\"></span>nuo<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>sistema <span class=\"_ _54\"></span>ERP <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>678 <span class=\"_ _54\"></span>m<span class=\"_ _0\"></span>igliaia. <span class=\"_ _3f\"></span>N<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9df\">corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>regi<span class=\"_ _0\"></span>strati <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>natura <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>icorrente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>.600 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>rilascio <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9e0\">fondo <span class=\"_ _3f\"></span>stanzi<span class=\"_ _0\"></span>ato <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>tenzioso <span class=\"_ _3f\"></span>doganale <span class=\"_ _3f\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>vede<span class=\"_ _0\"></span>va <span class=\"_ _3c\"></span>coinvolt<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _3f\"></span>impor<span class=\"_ _0\"></span>tatrice <span class=\"_ _3f\"></span>come <span class=\"_ _3f\"></span>gi\u00e0 <span class=\"_ _3f\"></span>indicato<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs723\">all\u2019interno <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>rimanda <span class=\"_ _3c\"></span>alla <span class=\"_ _0\"></span>Nota <span class=\"_ _3c\"></span>17). <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aggiunta <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>gnala <span class=\"_ _0\"></span>l\u2019iscri<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ricorrenti<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs724\">per <span class=\"_ _5b\"> </span>euro  933 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>al  raggiungimento<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>cordi <span class=\"_ _5b\"> </span>tr<span class=\"_ _0\"></span>ansattivi.  Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _50\"> </span>che <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>voce<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cAltri<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ricavi<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs725\">operativi\u201d com<span class=\"_ _0\"></span>prende euro 53<span class=\"_ _0\"></span> migliaia verso soc<span class=\"_ _0\"></span>iet\u00e0 collegate<span class=\"_ _0\"></span> ed euro 46 mi<span class=\"_ _0\"></span>gliaia verso soci<span class=\"_ _0\"></span>et\u00e0 correlate<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-770": {
   "value": "NOTA 26. Altri ric<span class=\"_ _3\"></span>avi/costi operativi<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Altri ricavi operativi  <span class=\"_ _d8\"> </span>8.341  <span class=\"_ _1a5\"> </span>5.588  <span class=\"_ _1c5\"> </span>2.753 Altri costi operativi <span class=\"_ _1e0\"> </span>(14.634) <span class=\"_ _72\"> </span>(8.666) <span class=\"_ _c3\"> </span>(5.969)<span class=\"_ _254\"> </span>Totale Altri ricavi/costi operativi <span class=\"_ _1e1\"> </span>(6.293) <span class=\"_ _c4\"> </span>(<span class=\"_ _0\"></span>3.077) <span class=\"_ _72\"> </span>(3.216)<span class=\"_ _254\"> </span>Si f<span class=\"_ _3\"></span>ornisce in <span class=\"_ _3\"></span>allegato il <span class=\"_ _3\"></span>detta<span class=\"_ _0\"></span>glio <span class=\"_ _3\"></span>delle voci \u201cAltri <span class=\"_ _4\"></span>rica<span class=\"_ _0\"></span>vi operativi\u201d <span class=\"_ _3\"></span>ed \u201cAltri costi <span class=\"_ _3\"></span>operativi\u201d per g<span class=\"_ _3\"></span>li esercizi 2023<span class=\"_ _254\"> </span>e 2022 con separata<span class=\"_ _0\"></span> indicaz<span class=\"_ _0\"></span>ione delle poste av<span class=\"_ _0\"></span>enti natura<span class=\"_ _0\"></span> ordinaria rispetto<span class=\"_ _0\"></span> a quelle \u201cnon r<span class=\"_ _0\"></span>icorrenti\u201d.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Recuperi spese, rimborsi assicurati<span class=\"_ _0\"></span>vi <span class=\"_ _1ae\"> </span>584  <span class=\"_ _ea\"> </span>314  <span class=\"_ _1bb\"> </span>270 Plusvalenze e sopravvenienze di tipo ordinario <span class=\"_ _1d4\"> </span>2.961  <span class=\"_ _a0\"> </span>2.187  <span class=\"_ _a0\"> </span>774 Altro  <span class=\"_ _1e2\"> </span>2.263  <span class=\"_ _1c5\"> </span>3.088  <span class=\"_ _1a7\"> </span>(825<span class=\"_ _0\"></span>)<span class=\"_ _254\"> </span>Altri ricavi operativi or<span class=\"_ _0\"></span>dinari <span class=\"_ _1bd\"> </span>5.808  <span class=\"_ _ed\"> </span>5.588  <span class=\"_ _110\"> </span>2<span class=\"_ _0\"></span>19 Rilascio fondi accantonati precedentemente <span class=\"_ _bb\"> </span>1.600  <span class=\"_ _1c5\"> </span>-  <span class=\"_ _d4\"> </span>1.600 Altro <span class=\"_ _1e3\"> </span>933  <span class=\"_ _150\"> </span>-  <span class=\"_ _d4\"> </span>933 Altri ricavi operativi non ricorre<span class=\"_ _0\"></span>nti <span class=\"_ _7b\"> </span>2.533  <span class=\"_ _12d\"> </span>-  <span class=\"_ _160\"> </span>2.533 La <span class=\"_ _0\"></span>voce altr<span class=\"_ _0\"></span>i ricav<span class=\"_ _0\"></span>i d<span class=\"_ _0\"></span>i tipo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rdinario, <span class=\"_ _0\"></span>cos\u00ec <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>altri c<span class=\"_ _0\"></span>osti d<span class=\"_ _0\"></span>i tipo <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario, a<span class=\"_ _0\"></span>ccoglie ele<span class=\"_ _0\"></span>menti<span class=\"_ _254\"> </span>di <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ricavo<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>gi\u00e0 <span class=\"_ _3f\"></span>cla<span class=\"_ _0\"></span>ssificati <span class=\"_ _3c\"></span>ne<span class=\"_ _0\"></span>lle <span class=\"_ _3c\"></span>sez<span class=\"_ _0\"></span>ioni <span class=\"_ _3f\"></span>so<span class=\"_ _0\"></span>prastanti <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>accolgon<span class=\"_ _0\"></span>o <span class=\"_ _3f\"></span>elementi<span class=\"_ _254\"> </span>quali <span class=\"_ _0\"></span>sopravv<span class=\"_ _0\"></span>enienze <span class=\"_ _0\"></span>attive<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passive <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gati <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i pr<span class=\"_ _0\"></span>ecedenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>diff<span class=\"_ _0\"></span>erenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>che<span class=\"_ _254\"> </span>come <span class=\"_ _5a\"> </span>tali <span class=\"_ _5a\"> </span>ricorrono<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>tut<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>nni <span class=\"_ _5a\"> </span>(ad <span class=\"_ _5a\"> </span>esempio <span class=\"_ _5a\"> </span>ristorni<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"> </span>pr<span class=\"_ _0\"></span>emi <span class=\"_ _5a\"> </span>attivi <span class=\"_ _5a\"> </span>e/o <span class=\"_ _5a\"> </span>passi<span class=\"_ _0\"></span>vi <span class=\"_ _5a\"> </span>nei <span class=\"_ _54\"></span>conf<span class=\"_ _0\"></span>ronti <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>clienti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>e<span class=\"_ _254\"> </span>fornitori, <span class=\"_ _3\"></span>differenze <span class=\"_ _3\"></span>sui <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>imborsi <span class=\"_ _3\"></span>assicurativi <span class=\"_ _3\"></span>incass<span class=\"_ _0\"></span>ati <span class=\"_ _4\"></span>rispetto <span class=\"_ _3\"></span>alle previsioni, <span class=\"_ _4\"></span>ecc.<span class=\"_ _0\"></span>.). <span class=\"_ _4\"></span>Includono<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>anc<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>eventuali<span class=\"_ _254\"> </span>contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>esercizio, <span class=\"_ _0\"></span>plusvalenze <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>minusvale<span class=\"_ _0\"></span>nze su <span class=\"_ _0\"></span>dismission<span class=\"_ _0\"></span>i correnti <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>cespiti, ca<span class=\"_ _0\"></span>pitalizzazioni <span class=\"_ _0\"></span>di<span class=\"_ _254\"> </span>costi legati ad iniziative di investi<span class=\"_ _0\"></span>mento. Si segnala come nel corso del 2023 si siano registr<span class=\"_ _0\"></span>ate capitalizzazion<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>relative <span class=\"_ _54\"></span>allo <span class=\"_ _54\"></span>stato <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>vanza<span class=\"_ _0\"></span>mento <span class=\"_ _3f\"></span>dell\u2019i<span class=\"_ _0\"></span>mplementazi<span class=\"_ _0\"></span>one <span class=\"_ _54\"></span>del <span class=\"_ _3f\"></span>nuo<span class=\"_ _0\"></span>vo <span class=\"_ _54\"></span>sistema <span class=\"_ _54\"></span>ERP <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>678 <span class=\"_ _54\"></span>m<span class=\"_ _0\"></span>igliaia. <span class=\"_ _3f\"></span>N<span class=\"_ _0\"></span>el<span class=\"_ _254\"> </span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>regi<span class=\"_ _0\"></span>strati <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>natura <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>icorrente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>euro<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>.600 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>al <span class=\"_ _3c\"></span>rilascio <span class=\"_ _0\"></span>del<span class=\"_ _254\"> </span>fondo <span class=\"_ _3f\"></span>stanzi<span class=\"_ _0\"></span>ato <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>un <span class=\"_ _3f\"></span>con<span class=\"_ _0\"></span>tenzioso <span class=\"_ _3f\"></span>doganale <span class=\"_ _3f\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>vede<span class=\"_ _0\"></span>va <span class=\"_ _3c\"></span>coinvolt<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>societ\u00e0 <span class=\"_ _3f\"></span>impor<span class=\"_ _0\"></span>tatrice <span class=\"_ _3f\"></span>come <span class=\"_ _3f\"></span>gi\u00e0 <span class=\"_ _3f\"></span>indicato<span class=\"_ _254\"> </span>all\u2019interno <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>rimanda <span class=\"_ _3c\"></span>alla <span class=\"_ _0\"></span>Nota <span class=\"_ _3c\"></span>17). <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aggiunta <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>gnala <span class=\"_ _0\"></span>l\u2019iscri<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ricorrenti<span class=\"_ _254\"> </span>per <span class=\"_ _5b\"> </span>euro  933 <span class=\"_ _5b\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _5b\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>al  raggiungimento<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>ac<span class=\"_ _0\"></span>cordi <span class=\"_ _5b\"> </span>tr<span class=\"_ _0\"></span>ansattivi.  Si <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _50\"> </span>che <span class=\"_ _5b\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>voce<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>\u201cAltri<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>ricavi<span class=\"_ _254\"> </span>operativi\u201d com<span class=\"_ _0\"></span>prende euro 53<span class=\"_ _0\"></span> migliaia verso soc<span class=\"_ _0\"></span>iet\u00e0 collegate<span class=\"_ _0\"></span> ed euro 46 mi<span class=\"_ _0\"></span>gliaia verso soci<span class=\"_ _0\"></span>et\u00e0 correlate<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span>Penalit\u00e0-sanzioni, danni a terzi<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>(57) <span class=\"_ _1bb\"> </span>(104) <span class=\"_ _c8\"> </span>47 Minusvalenze e sopravvenienze di tipo ordinario <span class=\"_ _126\"> </span>(4.195) <span class=\"_ _ec\"> </span>(2.803) <span class=\"_ _13d\"> </span>(<span class=\"_ _0\"></span>1.391)<span class=\"_ _254\"> </span>Altri costi operativi ordinari <span class=\"_ _159\"> </span>(4.252) <span class=\"_ _1c4\"> </span>(2.908<span class=\"_ _0\"></span>) <span class=\"_ _32\"> </span>(1<span class=\"_ _0\"></span>.344)<span class=\"_ _254\"> </span>Accordo transattivo con l'Agenzia delle Dogane <span class=\"_ _e8\"> </span>(2.732) <span class=\"_ _110\"> </span>-  <span class=\"_ _d4\"> </span>(2.732)<span class=\"_ _254\"> </span>Premialit\u00e0 Top Management <span class=\"_ _1db\"> </span>(3.185) <span class=\"_ _14d\"> </span>(3.033) <span class=\"_ _31\"> </span>(152)<span class=\"_ _254\"> </span>Costi attivit\u00e0 M&amp;A <span class=\"_ _1e4\"> </span>-  <span class=\"_ _d4\"> </span>(1.553) <span class=\"_ _12d\"> </span>1.553 Partecipazione dei dipendenti agli utili <span class=\"_ _cc\"> </span>(<span class=\"_ _0\"></span>1.019) <span class=\"_ _12d\"> </span>(227) <span class=\"_ _c8\"> </span>(793)<span class=\"_ _254\"> </span>Altri non ricorrenti <span class=\"_ _e6\"> </span>(3.447) <span class=\"_ _110\"> </span>(945) <span class=\"_ _19f\"> </span>(2.501)<span class=\"_ _254\"> </span>Altri costi operativi non<span class=\"_ _0\"></span> ricorrenti<span class=\"ff1 fc0\"> <span class=\"_ _38\"> </span></span>(1<span class=\"_ _0\"></span>0.383)<span class=\"ff1 fc0\"> <span class=\"_ _a7\"> </span></span>(5.758)<span class=\"ff1 fc0\"> <span class=\"_ _e4\"> </span></span>(4.625)<span class=\"_ _254\"> </span>Detto <span class=\"_ _3c\"></span>come <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>opra <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>nat<span class=\"_ _0\"></span>ura <span class=\"_ _3c\"></span>dei <span class=\"_ _0\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caratte<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>ord<span class=\"_ _0\"></span>inario <span class=\"_ _0\"></span>esposti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _3c\"></span>questa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bella, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>corso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>2023 <span class=\"_ _3c\"></span>si<span class=\"_ _254\"> </span>registrano <span class=\"_ _3f\"></span>scostam<span class=\"_ _0\"></span>enti <span class=\"_ _3c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>euro <span class=\"_ _3f\"></span>1.344<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _3c\"></span>legato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>principal<span class=\"_ _0\"></span>mente <span class=\"_ _3f\"></span>alla <span class=\"_ _3c\"></span>rile<span class=\"_ _0\"></span>vazione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>erogazioni<span class=\"_ _254\"> </span>liberali per euro 1.686 mi<span class=\"_ _0\"></span>gliaia di cui euro 1.566 miglia<span class=\"_ _0\"></span>ia per le circa 1.008 tonnella<span class=\"_ _0\"></span>te di prodotti ortofrutticoli<span class=\"_ _254\"> </span>donati ai <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>anchi alimentari (al 31 <span class=\"_ _3\"></span>dicembre 2022 risultavano pari ad <span class=\"_ _4\"></span>eu<span class=\"_ _0\"></span>ro 641 <span class=\"_ _3\"></span>migliaia di <span class=\"_ _3\"></span>cui euro 606 <span class=\"_ _3\"></span>migliaia<span class=\"_ _254\"> </span>per le circa 623 <span class=\"_ _0\"></span>tonnellate d<span class=\"_ _0\"></span>i donazioni ai ba<span class=\"_ _0\"></span>nchi alime<span class=\"_ _0\"></span>ntari). Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>ponenti <span class=\"_ _0\"></span>non r<span class=\"_ _0\"></span>icorrent<span class=\"_ _0\"></span>i si <span class=\"_ _0\"></span>segna<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>che al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>ed a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2023<span class=\"_ _254\"> </span>il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>ha <span class=\"_ _3c\"></span>effettu<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>nziamenti <span class=\"_ _0\"></span>rela<span class=\"_ _0\"></span>tivi <span class=\"_ _3c\"></span>alla <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>emialit\u00e0 <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Top <span class=\"_ _3c\"></span>Managem<span class=\"_ _0\"></span>ent <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _3c\"></span>3.033<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _0\"></span>ed<span class=\"_ _254\"> </span>euro <span class=\"_ _3d\"> </span>3.185 <span class=\"_ _55\"> </span>migliaia <span class=\"_ _3d\"> </span>sud<span class=\"_ _0\"></span>divisi <span class=\"_ _3d\"> </span>in <span class=\"_ _55\"> </span>euro <span class=\"_ _3d\"> </span>1.151 <span class=\"_ _55\"> </span>per  M<span class=\"_ _0\"></span>BO <span class=\"_ _3d\"> </span>(compon<span class=\"_ _0\"></span>ente <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>p<span class=\"_ _0\"></span>remio <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>v<span class=\"_ _0\"></span>err\u00e0 <span class=\"_ _3d\"> </span>pagata<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>valle<span class=\"_ _254\"> </span>dell\u2019approvaz<span class=\"_ _0\"></span>ione del <span class=\"_ _0\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _0\"></span>2023), <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>1.244 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia rela<span class=\"_ _0\"></span>tivi <span class=\"_ _0\"></span>al nuo<span class=\"_ _0\"></span>vo P<span class=\"_ _0\"></span>iano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Performanc<span class=\"_ _0\"></span>e S<span class=\"_ _0\"></span>hare 20<span class=\"_ _0\"></span>23-<span class=\"_ _254\"> </span>2025 in quanto<span class=\"_ _0\"></span> l\u2019obiettivo<span class=\"_ _0\"></span> per l\u2019anno 2023 <span class=\"_ _0\"></span>\u00e8 stato rag<span class=\"_ _0\"></span>giunto, determinan<span class=\"_ _0\"></span>do quind<span class=\"_ _0\"></span>i l\u2019assegnazione d<span class=\"_ _0\"></span>i n. 96.410<span class=\"_ _254\"> </span>azioni, euro 733<span class=\"_ _0\"></span> migliaia <span class=\"_ _0\"></span>per LTI legato al P<span class=\"_ _0\"></span>iano 2020-<span class=\"_ _0\"></span>2022 ed euro 57 mi<span class=\"_ _0\"></span>gliaia per divide<span class=\"_ _0\"></span>nd equivale<span class=\"_ _0\"></span>nt.<span class=\"_ _254\"> </span>Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>quote <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>premia<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _4\"></span>LTI <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>020, <span class=\"_ _4\"></span>2021<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _4\"></span>tenu<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rivalutazione,<span class=\"_ _0\"></span> nella <span class=\"_ _3f\"></span>misura <span class=\"_ _3f\"></span>massima<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>40% <span class=\"_ _54\"></span>prevista <span class=\"_ _3f\"></span>dal <span class=\"_ _3f\"></span>Piano, <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>funzione <span class=\"_ _3f\"></span>dell\u2019incre<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>corso <span class=\"_ _3f\"></span>az<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>tito<span class=\"_ _0\"></span>lo registrato nel <span class=\"_ _3\"></span>triennio, anche comprensivo <span class=\"_ _3\"></span>del valore dei <span class=\"_ _4\"></span>dividen<span class=\"_ _0\"></span>di distribuiti, come <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>Regolamento del <span class=\"_ _3\"></span>Piano<span class=\"_ _0\"></span> LTI <span class=\"_ _3\"></span>Orsero 2<span class=\"_ _3\"></span>020-2<span class=\"_ _0\"></span>022. <span class=\"_ _4\"></span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>ulteriori dettagli <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>imanda al <span class=\"_ _4\"></span>paragrafo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u201cPiano <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Perfo<span class=\"_ _0\"></span>rmance <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>hare 202<span class=\"_ _3\"></span>3-20<span class=\"_ _0\"></span>25\u201d all\u2019interno della<span class=\"_ _0\"></span> relazione d<span class=\"_ _0\"></span>egli amministra<span class=\"_ _0\"></span>tori sulla ge<span class=\"_ _0\"></span>stione. Si <span class=\"_ _3c\"></span>segna<span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>ino<span class=\"_ _0\"></span>ltre <span class=\"_ _3c\"></span>l\u2019oner<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per <span class=\"_ _3f\"></span>la <span class=\"_ _3f\"></span>parteci<span class=\"_ _0\"></span>pazione <span class=\"_ _3c\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risulta<span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>dei <span class=\"_ _3f\"></span>dipende<span class=\"_ _0\"></span>nti <span class=\"_ _3c\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>francese <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>messicane<span class=\"_ _0\"></span> disposta <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>elative <span class=\"_ _3\"></span>normative <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>presenta <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sig<span class=\"_ _0\"></span>nificativo <span class=\"_ _3\"></span>incremento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>eff<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>oacquisite<span class=\"_ _0\"></span> Blampin e Ca<span class=\"_ _0\"></span>pexo. All\u2019interno <span class=\"_ _54\"></span>della <span class=\"_ _3f\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cA<span class=\"_ _0\"></span>ltre <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>ric<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>l\u2019e<span class=\"_ _0\"></span>sercizio <span class=\"_ _3f\"></span>2023 <span class=\"_ _54\"></span>la <span class=\"_ _3f\"></span>compon<span class=\"_ _0\"></span>ente <span class=\"_ _3f\"></span>pi\u00f9 <span class=\"_ _3f\"></span>sig<span class=\"_ _0\"></span>nificativa <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>ttiene <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>lla svalutazione <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lcuni <span class=\"_ _3\"></span>assets<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>accordi<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>transa<span class=\"_ _0\"></span>ttivi <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>entre <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>l\u2019es<span class=\"_ _0\"></span>ercizio <span class=\"_ _3\"></span>2022 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>storno <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>489 <span class=\"_ _3\"></span>migliaia<span class=\"_ _0\"></span> dei <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>imposta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su <span class=\"_ _3c\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>Ricerca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>&amp; <span class=\"_ _3c\"></span>Sviluppo<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>erano <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _3c\"></span>utilizzati <span class=\"_ _3c\"></span>n<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>anni <span class=\"_ _3c\"></span>preced<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>i quali \u00e8 stato d<span class=\"_ _0\"></span>isposto il rive<span class=\"_ _0\"></span>rsamento spontane<span class=\"_ _0\"></span>o come pi\u00f9 ava<span class=\"_ _0\"></span>nti specifica<span class=\"_ _0\"></span>to. Differentemente <span class=\"_ _3c\"></span>dallo <span class=\"_ _0\"></span>sc<span class=\"_ _0\"></span>orso <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span> risult<span class=\"_ _0\"></span>ano <span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>ritti <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>M&amp;A <span class=\"_ _0\"></span>(euro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>1.553 <span class=\"_ _0\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> 2022 per le ac<span class=\"_ _0\"></span>quisizioni del<span class=\"_ _0\"></span>le due societ\u00e0 fra<span class=\"_ _0\"></span>ncesi).  La <span class=\"_ _3f\"></span>voce <span class=\"_ _3f\"></span>\u201cA<span class=\"_ _0\"></span>ltri <span class=\"_ _3f\"></span>costi <span class=\"_ _54\"></span>operati<span class=\"_ _0\"></span>vi\u201d <span class=\"_ _3c\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>compr<span class=\"_ _0\"></span>ende <span class=\"_ _3f\"></span>oneri <span class=\"_ _54\"></span>verso <span class=\"_ _54\"></span>societ\u00e0 <span class=\"_ _3f\"></span>coll<span class=\"_ _0\"></span>egate, <span class=\"_ _3f\"></span>ma <span class=\"_ _54\"></span>includ<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>euro <span class=\"_ _54\"></span>1.998 <span class=\"_ _54\"></span>migliaia verso parti corre<span class=\"_ _0\"></span>late. Si rim<span class=\"_ _0\"></span>anda alla No<span class=\"_ _0\"></span>ta 34 per un ulter<span class=\"_ _0\"></span>iore dettaglio.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-791": {
   "value": "NOTA 27. Proventi finanzia<span class=\"_ _3\"></span>ri, oneri finanziari e<span class=\"_ _3\"></span> differenze cambio La voce \u201cProve<span class=\"_ _0\"></span>nti finanzia<span class=\"_ _0\"></span>ri, oneri finanziar<span class=\"_ _0\"></span>i e differenz<span class=\"_ _0\"></span>e cambio\u201d ris<span class=\"_ _0\"></span>ulta cos\u00ec dettaglia<span class=\"_ _0\"></span>ta: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Proventi finanziari <span class=\"_ _1e5\"> </span>1.512  <span class=\"_ _151\"> </span>321  <span class=\"_ _1bb\"> </span>1.191  Oneri finanziari <span class=\"_ _12e\"> </span>(11.634) <span class=\"_ _27\"> </span>(4.081) <span class=\"_ _154\"> </span>(7.553) Differenze cambio <span class=\"_ _18f\"> </span>(823) <span class=\"_ _151\"> </span>(1.609) <span class=\"_ _110\"> </span>786  Proventi finanziari, one<span class=\"_ _0\"></span>ri finanziari, differenze cambio (10.945) <span class=\"_ _f1\"> </span>(5.369) <span class=\"_ _1c4\"> </span>(5.<span class=\"_ _0\"></span>577) Per ciascuna voc<span class=\"_ _0\"></span>e compres<span class=\"_ _0\"></span>a nella posta in<span class=\"_ _0\"></span> esame si fornisc<span class=\"_ _0\"></span>e di seguito il detta<span class=\"_ _0\"></span>glio: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi attivi verso terzi <span class=\"_ _1e6\"> </span>1.512  <span class=\"_ _151\"> </span>273  <span class=\"_ _126\"> </span>1.239  Interessi attivi verso collegate e correlate<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>-  <span class=\"_ _d4\"> </span>12  <span class=\"_ _108\"> </span>(12) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _d4\"> </span>37  <span class=\"_ _37\"> </span>(37) Proventi finanziari <span class=\"_ _1cb\"> </span>1.512  <span class=\"_ _c7\"> </span>321  <span class=\"_ _9\"> </span>1.191  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi passivi vs istituti di credi<span class=\"_ _0\"></span>to/bon<span class=\"_ _3\"></span>d <span class=\"_ _13\"> </span>(6.905) <span class=\"_ _c3\"> </span>(2.300) <span class=\"_ _c3\"> </span>(4.<span class=\"_ _3\"></span>605) Interessi passivi verso terzi <span class=\"_ _1e7\"> </span>(1.531) <span class=\"_ _ac\"> </span>(658) <span class=\"_ _1e8\"> </span>(873) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>(<span class=\"_ _0\"></span>252) <span class=\"_ _1e8\"> </span>-  <span class=\"_ _d4\"> </span>(252) Interessi passivi legati alla contabilizzazione della Put/Call <span class=\"_ _16c\"> </span>(320) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(320) Interessi passivi legati alla contabilizzazione degli Earn-Out<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>(805) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(805) Interessi passivi IFRS 16 <span class=\"_ _93\"> </span>(1.821) <span class=\"_ _163\"> </span>(1.123) <span class=\"_ _ad\"> </span>(698) Oneri finanziari <span class=\"_ _1e9\"> </span>(11.634) <span class=\"_ _ef\"> </span>(4.081) <span class=\"_ _c5\"> </span>(7.553)<span class=\"_ _254\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa0b\">Gli  interessi  passivi  legati<span class=\"_ _0\"></span>  alla  contabilizzazione<span class=\"_ _0\"></span>  della  Put/call  si  riferiscono  agli  oneri  dovuti  al  rilascio<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa0c\">dell\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5b\"> </span>sul <span class=\"_ _5b\"> </span>debito <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisto <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>3,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe, <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>entre <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>interessi <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>alla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa0d\">contabilizz<span class=\"_ _0\"></span>azione degli Earn<span class=\"_ _0\"></span>-out riflettono l\u2019attua<span class=\"_ _0\"></span>lizzazione dei corris<span class=\"_ _0\"></span>pettivi potenziali di Blamp<span class=\"_ _0\"></span>in Groupe e di<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa0e\">Capexo.<span class=\"_ _254\"> </span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa0f\">Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa10\">Differenze cambio realizzate <span class=\"_ _1ea\"> </span>(365) <span class=\"_ _19f\"> </span>(1.573) <span class=\"_ _12d\"> </span>1.2<span class=\"_ _0\"></span>08  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa11\">Differenze cambio da realizzare <span class=\"_ _15a\"> </span>(458) <span class=\"_ _151\"> </span>(36) <span class=\"_ _126\"> </span>(422)<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa12\">Differenze cambio <span class=\"_ _e9\"> </span>(823) <span class=\"_ _16\"> </span>(1<span class=\"_ _0\"></span>.609) <span class=\"_ _1c4\"> </span>7<span class=\"_ _0\"></span>86  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa13\">Si <span class=\"_ _3c\"></span>osservi <span class=\"_ _3c\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3c\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019oscillaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>peso <span class=\"_ _3c\"></span>mes<span class=\"_ _0\"></span>sicano <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa14\">del dollaro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-792": {
   "value": "NOTA 27. Proventi finanzia<span class=\"_ _3\"></span>ri, oneri finanziari e<span class=\"_ _3\"></span> differenze cambio La voce \u201cProve<span class=\"_ _0\"></span>nti finanzia<span class=\"_ _0\"></span>ri, oneri finanziar<span class=\"_ _0\"></span>i e differenz<span class=\"_ _0\"></span>e cambio\u201d ris<span class=\"_ _0\"></span>ulta cos\u00ec dettaglia<span class=\"_ _0\"></span>ta: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Proventi finanziari <span class=\"_ _1e5\"> </span>1.512  <span class=\"_ _151\"> </span>321  <span class=\"_ _1bb\"> </span>1.191  Oneri finanziari <span class=\"_ _12e\"> </span>(11.634) <span class=\"_ _27\"> </span>(4.081) <span class=\"_ _154\"> </span>(7.553) Differenze cambio <span class=\"_ _18f\"> </span>(823) <span class=\"_ _151\"> </span>(1.609) <span class=\"_ _110\"> </span>786  Proventi finanziari, one<span class=\"_ _0\"></span>ri finanziari, differenze cambio (10.945) <span class=\"_ _f1\"> </span>(5.369) <span class=\"_ _1c4\"> </span>(5.<span class=\"_ _0\"></span>577) Per ciascuna voc<span class=\"_ _0\"></span>e compres<span class=\"_ _0\"></span>a nella posta in<span class=\"_ _0\"></span> esame si fornisc<span class=\"_ _0\"></span>e di seguito il detta<span class=\"_ _0\"></span>glio: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi attivi verso terzi <span class=\"_ _1e6\"> </span>1.512  <span class=\"_ _151\"> </span>273  <span class=\"_ _126\"> </span>1.239  Interessi attivi verso collegate e correlate<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>-  <span class=\"_ _d4\"> </span>12  <span class=\"_ _108\"> </span>(12) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _d4\"> </span>37  <span class=\"_ _37\"> </span>(37) Proventi finanziari <span class=\"_ _1cb\"> </span>1.512  <span class=\"_ _c7\"> </span>321  <span class=\"_ _9\"> </span>1.191  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi passivi vs istituti di credi<span class=\"_ _0\"></span>to/bon<span class=\"_ _3\"></span>d <span class=\"_ _13\"> </span>(6.905) <span class=\"_ _c3\"> </span>(2.300) <span class=\"_ _c3\"> </span>(4.<span class=\"_ _3\"></span>605) Interessi passivi verso terzi <span class=\"_ _1e7\"> </span>(1.531) <span class=\"_ _ac\"> </span>(658) <span class=\"_ _1e8\"> </span>(873) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>(<span class=\"_ _0\"></span>252) <span class=\"_ _1e8\"> </span>-  <span class=\"_ _d4\"> </span>(252) Interessi passivi legati alla contabilizzazione della Put/Call <span class=\"_ _16c\"> </span>(320) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(320) Interessi passivi legati alla contabilizzazione degli Earn-Out<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>(805) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(805) Interessi passivi IFRS 16 <span class=\"_ _93\"> </span>(1.821) <span class=\"_ _163\"> </span>(1.123) <span class=\"_ _ad\"> </span>(698) Oneri finanziari <span class=\"_ _1e9\"> </span>(11.634) <span class=\"_ _ef\"> </span>(4.081) <span class=\"_ _c5\"> </span>(7.553)<span class=\"_ _254\"> </span>Gli  interessi  passivi  legati<span class=\"_ _0\"></span>  alla  contabilizzazione<span class=\"_ _0\"></span>  della  Put/call  si  riferiscono  agli  oneri  dovuti  al  rilascio<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dell\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5b\"> </span>sul <span class=\"_ _5b\"> </span>debito <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisto <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>3,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe, <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>entre <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>interessi <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>alla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> contabilizz<span class=\"_ _0\"></span>azione degli Earn<span class=\"_ _0\"></span>-out riflettono l\u2019attua<span class=\"_ _0\"></span>lizzazione dei corris<span class=\"_ _0\"></span>pettivi potenziali di Blamp<span class=\"_ _0\"></span>in Groupe e di<span class=\"_ _254\"> </span> Capexo.<span class=\"_ _254\"> </span> Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Differenze cambio realizzate <span class=\"_ _1ea\"> </span>(365) <span class=\"_ _19f\"> </span>(1.573) <span class=\"_ _12d\"> </span>1.2<span class=\"_ _0\"></span>08  Differenze cambio da realizzare <span class=\"_ _15a\"> </span>(458) <span class=\"_ _151\"> </span>(36) <span class=\"_ _126\"> </span>(422)<span class=\"_ _254\"> </span> Differenze cambio <span class=\"_ _e9\"> </span>(823) <span class=\"_ _16\"> </span>(1<span class=\"_ _0\"></span>.609) <span class=\"_ _1c4\"> </span>7<span class=\"_ _0\"></span>86  Si <span class=\"_ _3c\"></span>osservi <span class=\"_ _3c\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3c\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019oscillaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>peso <span class=\"_ _3c\"></span>mes<span class=\"_ _0\"></span>sicano <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> del dollaro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-784": {
   "value": "NOTA 27. Proventi finanzia<span class=\"_ _3\"></span>ri, oneri finanziari e<span class=\"_ _3\"></span> differenze cambio La voce \u201cProve<span class=\"_ _0\"></span>nti finanzia<span class=\"_ _0\"></span>ri, oneri finanziar<span class=\"_ _0\"></span>i e differenz<span class=\"_ _0\"></span>e cambio\u201d ris<span class=\"_ _0\"></span>ulta cos\u00ec dettaglia<span class=\"_ _0\"></span>ta: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Proventi finanziari <span class=\"_ _1e5\"> </span>1.512  <span class=\"_ _151\"> </span>321  <span class=\"_ _1bb\"> </span>1.191  Oneri finanziari <span class=\"_ _12e\"> </span>(11.634) <span class=\"_ _27\"> </span>(4.081) <span class=\"_ _154\"> </span>(7.553) Differenze cambio <span class=\"_ _18f\"> </span>(823) <span class=\"_ _151\"> </span>(1.609) <span class=\"_ _110\"> </span>786  Proventi finanziari, one<span class=\"_ _0\"></span>ri finanziari, differenze cambio (10.945) <span class=\"_ _f1\"> </span>(5.369) <span class=\"_ _1c4\"> </span>(5.<span class=\"_ _0\"></span>577) Per ciascuna voc<span class=\"_ _0\"></span>e compres<span class=\"_ _0\"></span>a nella posta in<span class=\"_ _0\"></span> esame si fornisc<span class=\"_ _0\"></span>e di seguito il detta<span class=\"_ _0\"></span>glio: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi attivi verso terzi <span class=\"_ _1e6\"> </span>1.512  <span class=\"_ _151\"> </span>273  <span class=\"_ _126\"> </span>1.239  Interessi attivi verso collegate e correlate<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>-  <span class=\"_ _d4\"> </span>12  <span class=\"_ _108\"> </span>(12) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _d4\"> </span>37  <span class=\"_ _37\"> </span>(37) Proventi finanziari <span class=\"_ _1cb\"> </span>1.512  <span class=\"_ _c7\"> </span>321  <span class=\"_ _9\"> </span>1.191  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi passivi vs istituti di credi<span class=\"_ _0\"></span>to/bon<span class=\"_ _3\"></span>d <span class=\"_ _13\"> </span>(6.905) <span class=\"_ _c3\"> </span>(2.300) <span class=\"_ _c3\"> </span>(4.<span class=\"_ _3\"></span>605) Interessi passivi verso terzi <span class=\"_ _1e7\"> </span>(1.531) <span class=\"_ _ac\"> </span>(658) <span class=\"_ _1e8\"> </span>(873) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>(<span class=\"_ _0\"></span>252) <span class=\"_ _1e8\"> </span>-  <span class=\"_ _d4\"> </span>(252) Interessi passivi legati alla contabilizzazione della Put/Call <span class=\"_ _16c\"> </span>(320) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(320) Interessi passivi legati alla contabilizzazione degli Earn-Out<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>(805) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(805) Interessi passivi IFRS 16 <span class=\"_ _93\"> </span>(1.821) <span class=\"_ _163\"> </span>(1.123) <span class=\"_ _ad\"> </span>(698) Oneri finanziari <span class=\"_ _1e9\"> </span>(11.634) <span class=\"_ _ef\"> </span>(4.081) <span class=\"_ _c5\"> </span>(7.553)<span class=\"_ _254\"> </span>Gli  interessi  passivi  legati<span class=\"_ _0\"></span>  alla  contabilizzazione<span class=\"_ _0\"></span>  della  Put/call  si  riferiscono  agli  oneri  dovuti  al  rilascio<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dell\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5b\"> </span>sul <span class=\"_ _5b\"> </span>debito <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisto <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>3,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe, <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>entre <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>interessi <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>alla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> contabilizz<span class=\"_ _0\"></span>azione degli Earn<span class=\"_ _0\"></span>-out riflettono l\u2019attua<span class=\"_ _0\"></span>lizzazione dei corris<span class=\"_ _0\"></span>pettivi potenziali di Blamp<span class=\"_ _0\"></span>in Groupe e di<span class=\"_ _254\"> </span> Capexo.<span class=\"_ _254\"> </span> Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Differenze cambio realizzate <span class=\"_ _1ea\"> </span>(365) <span class=\"_ _19f\"> </span>(1.573) <span class=\"_ _12d\"> </span>1.2<span class=\"_ _0\"></span>08  Differenze cambio da realizzare <span class=\"_ _15a\"> </span>(458) <span class=\"_ _151\"> </span>(36) <span class=\"_ _126\"> </span>(422)<span class=\"_ _254\"> </span> Differenze cambio <span class=\"_ _e9\"> </span>(823) <span class=\"_ _16\"> </span>(1<span class=\"_ _0\"></span>.609) <span class=\"_ _1c4\"> </span>7<span class=\"_ _0\"></span>86  Si <span class=\"_ _3c\"></span>osservi <span class=\"_ _3c\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3c\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019oscillaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>peso <span class=\"_ _3c\"></span>mes<span class=\"_ _0\"></span>sicano <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> del dollaro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-771": {
   "value": "NOTA 27. Proventi finanzia<span class=\"_ _3\"></span>ri, oneri finanziari e<span class=\"_ _3\"></span> differenze cambio La voce \u201cProve<span class=\"_ _0\"></span>nti finanzia<span class=\"_ _0\"></span>ri, oneri finanziar<span class=\"_ _0\"></span>i e differenz<span class=\"_ _0\"></span>e cambio\u201d ris<span class=\"_ _0\"></span>ulta cos\u00ec dettaglia<span class=\"_ _0\"></span>ta: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Proventi finanziari <span class=\"_ _1e5\"> </span>1.512  <span class=\"_ _151\"> </span>321  <span class=\"_ _1bb\"> </span>1.191  Oneri finanziari <span class=\"_ _12e\"> </span>(11.634) <span class=\"_ _27\"> </span>(4.081) <span class=\"_ _154\"> </span>(7.553) Differenze cambio <span class=\"_ _18f\"> </span>(823) <span class=\"_ _151\"> </span>(1.609) <span class=\"_ _110\"> </span>786  Proventi finanziari, one<span class=\"_ _0\"></span>ri finanziari, differenze cambio (10.945) <span class=\"_ _f1\"> </span>(5.369) <span class=\"_ _1c4\"> </span>(5.<span class=\"_ _0\"></span>577) Per ciascuna voc<span class=\"_ _0\"></span>e compres<span class=\"_ _0\"></span>a nella posta in<span class=\"_ _0\"></span> esame si fornisc<span class=\"_ _0\"></span>e di seguito il detta<span class=\"_ _0\"></span>glio: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi attivi verso terzi <span class=\"_ _1e6\"> </span>1.512  <span class=\"_ _151\"> </span>273  <span class=\"_ _126\"> </span>1.239  Interessi attivi verso collegate e correlate<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>-  <span class=\"_ _d4\"> </span>12  <span class=\"_ _108\"> </span>(12) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _d4\"> </span>37  <span class=\"_ _37\"> </span>(37) Proventi finanziari <span class=\"_ _1cb\"> </span>1.512  <span class=\"_ _c7\"> </span>321  <span class=\"_ _9\"> </span>1.191  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi passivi vs istituti di credi<span class=\"_ _0\"></span>to/bon<span class=\"_ _3\"></span>d <span class=\"_ _13\"> </span>(6.905) <span class=\"_ _c3\"> </span>(2.300) <span class=\"_ _c3\"> </span>(4.<span class=\"_ _3\"></span>605) Interessi passivi verso terzi <span class=\"_ _1e7\"> </span>(1.531) <span class=\"_ _ac\"> </span>(658) <span class=\"_ _1e8\"> </span>(873) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>(<span class=\"_ _0\"></span>252) <span class=\"_ _1e8\"> </span>-  <span class=\"_ _d4\"> </span>(252) Interessi passivi legati alla contabilizzazione della Put/Call <span class=\"_ _16c\"> </span>(320) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(320) Interessi passivi legati alla contabilizzazione degli Earn-Out<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>(805) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(805) Interessi passivi IFRS 16 <span class=\"_ _93\"> </span>(1.821) <span class=\"_ _163\"> </span>(1.123) <span class=\"_ _ad\"> </span>(698) Oneri finanziari <span class=\"_ _1e9\"> </span>(11.634) <span class=\"_ _ef\"> </span>(4.081) <span class=\"_ _c5\"> </span>(7.553)<span class=\"_ _254\"> </span>Gli  interessi  passivi  legati<span class=\"_ _0\"></span>  alla  contabilizzazione<span class=\"_ _0\"></span>  della  Put/call  si  riferiscono  agli  oneri  dovuti  al  rilascio<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dell\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5b\"> </span>sul <span class=\"_ _5b\"> </span>debito <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisto <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>3,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe, <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>entre <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>interessi <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>alla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> contabilizz<span class=\"_ _0\"></span>azione degli Earn<span class=\"_ _0\"></span>-out riflettono l\u2019attua<span class=\"_ _0\"></span>lizzazione dei corris<span class=\"_ _0\"></span>pettivi potenziali di Blamp<span class=\"_ _0\"></span>in Groupe e di<span class=\"_ _254\"> </span> Capexo.<span class=\"_ _254\"> </span> Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Differenze cambio realizzate <span class=\"_ _1ea\"> </span>(365) <span class=\"_ _19f\"> </span>(1.573) <span class=\"_ _12d\"> </span>1.2<span class=\"_ _0\"></span>08  Differenze cambio da realizzare <span class=\"_ _15a\"> </span>(458) <span class=\"_ _151\"> </span>(36) <span class=\"_ _126\"> </span>(422)<span class=\"_ _254\"> </span> Differenze cambio <span class=\"_ _e9\"> </span>(823) <span class=\"_ _16\"> </span>(1<span class=\"_ _0\"></span>.609) <span class=\"_ _1c4\"> </span>7<span class=\"_ _0\"></span>86  Si <span class=\"_ _3c\"></span>osservi <span class=\"_ _3c\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3c\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019oscillaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>peso <span class=\"_ _3c\"></span>mes<span class=\"_ _0\"></span>sicano <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> del dollaro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-748": {
   "value": "NOTA 27. Proventi finanzia<span class=\"_ _3\"></span>ri, oneri finanziari e<span class=\"_ _3\"></span> differenze cambio La voce \u201cProve<span class=\"_ _0\"></span>nti finanzia<span class=\"_ _0\"></span>ri, oneri finanziar<span class=\"_ _0\"></span>i e differenz<span class=\"_ _0\"></span>e cambio\u201d ris<span class=\"_ _0\"></span>ulta cos\u00ec dettaglia<span class=\"_ _0\"></span>ta: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Proventi finanziari <span class=\"_ _1e5\"> </span>1.512  <span class=\"_ _151\"> </span>321  <span class=\"_ _1bb\"> </span>1.191  Oneri finanziari <span class=\"_ _12e\"> </span>(11.634) <span class=\"_ _27\"> </span>(4.081) <span class=\"_ _154\"> </span>(7.553) Differenze cambio <span class=\"_ _18f\"> </span>(823) <span class=\"_ _151\"> </span>(1.609) <span class=\"_ _110\"> </span>786  Proventi finanziari, one<span class=\"_ _0\"></span>ri finanziari, differenze cambio (10.945) <span class=\"_ _f1\"> </span>(5.369) <span class=\"_ _1c4\"> </span>(5.<span class=\"_ _0\"></span>577) Per ciascuna voc<span class=\"_ _0\"></span>e compres<span class=\"_ _0\"></span>a nella posta in<span class=\"_ _0\"></span> esame si fornisc<span class=\"_ _0\"></span>e di seguito il detta<span class=\"_ _0\"></span>glio: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi attivi verso terzi <span class=\"_ _1e6\"> </span>1.512  <span class=\"_ _151\"> </span>273  <span class=\"_ _126\"> </span>1.239  Interessi attivi verso collegate e correlate<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>-  <span class=\"_ _d4\"> </span>12  <span class=\"_ _108\"> </span>(12) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _d4\"> </span>37  <span class=\"_ _37\"> </span>(37) Proventi finanziari <span class=\"_ _1cb\"> </span>1.512  <span class=\"_ _c7\"> </span>321  <span class=\"_ _9\"> </span>1.191  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi passivi vs istituti di credi<span class=\"_ _0\"></span>to/bon<span class=\"_ _3\"></span>d <span class=\"_ _13\"> </span>(6.905) <span class=\"_ _c3\"> </span>(2.300) <span class=\"_ _c3\"> </span>(4.<span class=\"_ _3\"></span>605) Interessi passivi verso terzi <span class=\"_ _1e7\"> </span>(1.531) <span class=\"_ _ac\"> </span>(658) <span class=\"_ _1e8\"> </span>(873) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>(<span class=\"_ _0\"></span>252) <span class=\"_ _1e8\"> </span>-  <span class=\"_ _d4\"> </span>(252) Interessi passivi legati alla contabilizzazione della Put/Call <span class=\"_ _16c\"> </span>(320) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(320) Interessi passivi legati alla contabilizzazione degli Earn-Out<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>(805) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(805) Interessi passivi IFRS 16 <span class=\"_ _93\"> </span>(1.821) <span class=\"_ _163\"> </span>(1.123) <span class=\"_ _ad\"> </span>(698) Oneri finanziari <span class=\"_ _1e9\"> </span>(11.634) <span class=\"_ _ef\"> </span>(4.081) <span class=\"_ _c5\"> </span>(7.553)<span class=\"_ _254\"> </span>Gli  interessi  passivi  legati<span class=\"_ _0\"></span>  alla  contabilizzazione<span class=\"_ _0\"></span>  della  Put/call  si  riferiscono  agli  oneri  dovuti  al  rilascio<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dell\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5b\"> </span>sul <span class=\"_ _5b\"> </span>debito <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisto <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>3,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe, <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>entre <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>interessi <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>alla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> contabilizz<span class=\"_ _0\"></span>azione degli Earn<span class=\"_ _0\"></span>-out riflettono l\u2019attua<span class=\"_ _0\"></span>lizzazione dei corris<span class=\"_ _0\"></span>pettivi potenziali di Blamp<span class=\"_ _0\"></span>in Groupe e di<span class=\"_ _254\"> </span> Capexo.<span class=\"_ _254\"> </span> Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Differenze cambio realizzate <span class=\"_ _1ea\"> </span>(365) <span class=\"_ _19f\"> </span>(1.573) <span class=\"_ _12d\"> </span>1.2<span class=\"_ _0\"></span>08  Differenze cambio da realizzare <span class=\"_ _15a\"> </span>(458) <span class=\"_ _151\"> </span>(36) <span class=\"_ _126\"> </span>(422)<span class=\"_ _254\"> </span> Differenze cambio <span class=\"_ _e9\"> </span>(823) <span class=\"_ _16\"> </span>(1<span class=\"_ _0\"></span>.609) <span class=\"_ _1c4\"> </span>7<span class=\"_ _0\"></span>86  Si <span class=\"_ _3c\"></span>osservi <span class=\"_ _3c\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3c\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019oscillaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>peso <span class=\"_ _3c\"></span>mes<span class=\"_ _0\"></span>sicano <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> del dollaro<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-665": {
   "value": "NOTA 27. Proventi finanzia<span class=\"_ _3\"></span>ri, oneri finanziari e<span class=\"_ _3\"></span> differenze cambio La voce \u201cProve<span class=\"_ _0\"></span>nti finanzia<span class=\"_ _0\"></span>ri, oneri finanziar<span class=\"_ _0\"></span>i e differenz<span class=\"_ _0\"></span>e cambio\u201d ris<span class=\"_ _0\"></span>ulta cos\u00ec dettaglia<span class=\"_ _0\"></span>ta: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Proventi finanziari <span class=\"_ _1e5\"> </span>1.512  <span class=\"_ _151\"> </span>321  <span class=\"_ _1bb\"> </span>1.191  Oneri finanziari <span class=\"_ _12e\"> </span>(11.634) <span class=\"_ _27\"> </span>(4.081) <span class=\"_ _154\"> </span>(7.553) Differenze cambio <span class=\"_ _18f\"> </span>(823) <span class=\"_ _151\"> </span>(1.609) <span class=\"_ _110\"> </span>786  Proventi finanziari, one<span class=\"_ _0\"></span>ri finanziari, differenze cambio (10.945) <span class=\"_ _f1\"> </span>(5.369) <span class=\"_ _1c4\"> </span>(5.<span class=\"_ _0\"></span>577) Per ciascuna voc<span class=\"_ _0\"></span>e compres<span class=\"_ _0\"></span>a nella posta in<span class=\"_ _0\"></span> esame si fornisc<span class=\"_ _0\"></span>e di seguito il detta<span class=\"_ _0\"></span>glio: Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi attivi verso terzi <span class=\"_ _1e6\"> </span>1.512  <span class=\"_ _151\"> </span>273  <span class=\"_ _126\"> </span>1.239  Interessi attivi verso collegate e correlate<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>-  <span class=\"_ _d4\"> </span>12  <span class=\"_ _108\"> </span>(12) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _d4\"> </span>37  <span class=\"_ _37\"> </span>(37) Proventi finanziari <span class=\"_ _1cb\"> </span>1.512  <span class=\"_ _c7\"> </span>321  <span class=\"_ _9\"> </span>1.191  Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione Interessi passivi vs istituti di credi<span class=\"_ _0\"></span>to/bon<span class=\"_ _3\"></span>d <span class=\"_ _13\"> </span>(6.905) <span class=\"_ _c3\"> </span>(2.300) <span class=\"_ _c3\"> </span>(4.<span class=\"_ _3\"></span>605) Interessi passivi verso terzi <span class=\"_ _1e7\"> </span>(1.531) <span class=\"_ _ac\"> </span>(658) <span class=\"_ _1e8\"> </span>(873) Interest cost Benefici ai dipendenti<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>(<span class=\"_ _0\"></span>252) <span class=\"_ _1e8\"> </span>-  <span class=\"_ _d4\"> </span>(252) Interessi passivi legati alla contabilizzazione della Put/Call <span class=\"_ _16c\"> </span>(320) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(320) Interessi passivi legati alla contabilizzazione degli Earn-Out<span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span>(805) <span class=\"_ _151\"> </span>-  <span class=\"_ _d4\"> </span>(805) Interessi passivi IFRS 16 <span class=\"_ _93\"> </span>(1.821) <span class=\"_ _163\"> </span>(1.123) <span class=\"_ _ad\"> </span>(698) Oneri finanziari <span class=\"_ _1e9\"> </span>(11.634) <span class=\"_ _ef\"> </span>(4.081) <span class=\"_ _c5\"> </span>(7.553)<span class=\"_ _254\"> </span>Gli  interessi  passivi  legati<span class=\"_ _0\"></span>  alla  contabilizzazione<span class=\"_ _0\"></span>  della  Put/call  si  riferiscono  agli  oneri  dovuti  al  rilascio<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> dell\u2019attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _5b\"> </span>sul <span class=\"_ _5b\"> </span>debito <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>l\u2019a<span class=\"_ _0\"></span>cquisto <span class=\"_ _5b\"> </span>del <span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>3,3% <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _5a\"> </span>Blamp<span class=\"_ _0\"></span>in <span class=\"_ _5a\"> </span>Gr<span class=\"_ _0\"></span>oupe, <span class=\"_ _5a\"> </span>m<span class=\"_ _0\"></span>entre <span class=\"_ _5b\"> </span>gli <span class=\"_ _5b\"> </span>interessi <span class=\"_ _5a\"> </span>le<span class=\"_ _0\"></span>gati <span class=\"_ _5b\"> </span>alla<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> contabilizz<span class=\"_ _0\"></span>azione degli Earn<span class=\"_ _0\"></span>-out riflettono l\u2019attua<span class=\"_ _0\"></span>lizzazione dei corris<span class=\"_ _0\"></span>pettivi potenziali di Blamp<span class=\"_ _0\"></span>in Groupe e di<span class=\"_ _254\"> </span> Capexo.<span class=\"_ _254\"> </span> Valori in migliaia \u20ac <span class=\"_ _87\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione<span class=\"_ _254\"> </span> Differenze cambio realizzate <span class=\"_ _1ea\"> </span>(365) <span class=\"_ _19f\"> </span>(1.573) <span class=\"_ _12d\"> </span>1.2<span class=\"_ _0\"></span>08  Differenze cambio da realizzare <span class=\"_ _15a\"> </span>(458) <span class=\"_ _151\"> </span>(36) <span class=\"_ _126\"> </span>(422)<span class=\"_ _254\"> </span> Differenze cambio <span class=\"_ _e9\"> </span>(823) <span class=\"_ _16\"> </span>(1<span class=\"_ _0\"></span>.609) <span class=\"_ _1c4\"> </span>7<span class=\"_ _0\"></span>86  Si <span class=\"_ _3c\"></span>osservi <span class=\"_ _3c\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _3c\"></span>delle <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _3c\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>per <span class=\"_ _3c\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ell\u2019oscillaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3c\"></span>peso <span class=\"_ _3c\"></span>mes<span class=\"_ _0\"></span>sicano <span class=\"_ _3c\"></span>e<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> del dollaro<span class=\"_ _254\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-749": {
   "value": "Valori in migliaia \u20ac<span class=\"_ _254\"> </span> Stato Patrimoniale <span class=\"_ _1a6\"> </span>Conto Economico<span class=\"_ _254\"> </span> Conto Economico<span class=\"_ _254\"> </span> Complessivo<span class=\"_ _254\"> </span> 2023 <span class=\"_ _77\"> </span>2022 <span class=\"_ _77\"> </span>2023 <span class=\"_ _104\"> </span>2022 <span class=\"_ _104\"> </span>2023 <span class=\"_ _77\"> </span>2022<span class=\"_ _254\"> </span> Leasing impianti <span class=\"_ _1f\"> </span>(1<span class=\"_ _3\"></span>.631) <span class=\"_ _10d\"> </span>(1.749) <span class=\"_ _43\"> </span>98 <span class=\"_ _0\"></span> <span class=\"_ _74\"> </span>(21) <span class=\"_ _e5\"> </span>-  <span class=\"_ _14d\"> </span>-  Su J-entries FV Magazzini Fern\u00e1ndez<span class=\"_ _254\"> </span>(1.690) <span class=\"_ _40\"> </span>(1.755<span class=\"_ _0\"></span>) <span class=\"_ _10c\"> </span>65  <span class=\"_ _9c\"> </span>65  <span class=\"_ _c4\"> </span>-  <span class=\"_ _14d\"> </span>-<span class=\"_ _0\"></span>  Ammortamenti navi <span class=\"_ _186\"> </span>(298) <span class=\"_ _ee\"> </span>(298) <span class=\"_ _ff\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _14d\"> </span>-  Strumenti finanziari derivati <span class=\"_ _72\"> </span>(180) <span class=\"_ _4d\"> </span>(350) <span class=\"_ _ff\"> </span>-  <span class=\"_ _ec\"> </span>-  <span class=\"_ _ec\"> </span>170  <span class=\"_ _fd\"> </span>(146)<span class=\"_ _254\"> </span> Effetto IAS 19 <span class=\"_ _1cd\"> </span>(6) <span class=\"_ _c4\"> </span>(63) <span class=\"_ _a7\"> </span>2  <span class=\"_ _31\"> </span>(29) <span class=\"_ _a7\"> </span>5<span class=\"_ _0\"></span>5  <span class=\"_ _c4\"> </span>(125)<span class=\"_ _254\"> </span> Varie Minori <span class=\"_ _1d0\"> </span>(411) <span class=\"_ _52\"> </span>(378) <span class=\"_ _4d\"> </span>196  <span class=\"_ _fd\"> </span>(2) <span class=\"_ _c4\"> </span>-  <span class=\"_ _ec\"> </span>-  Passivit\u00e0 per imposte d<span class=\"_ _0\"></span>ifferite <span class=\"_ _16a\"> </span>(4<span class=\"_ _0\"></span>.215) <span class=\"_ _aa\"> </span>(4.593) <span class=\"_ _13f\"> </span>361<span class=\"_ _0\"></span>  <span class=\"_ _c0\"> </span>13  <span class=\"_ _9c\"> </span>225  <span class=\"_ _48\"> </span>(<span class=\"_ _0\"></span>271)<span class=\"_ _254\"> </span> Al <span class=\"_ _3c\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>non <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _3c\"></span>contenz<span class=\"_ _0\"></span>iosi <span class=\"_ _0\"></span>fis<span class=\"_ _0\"></span>cali <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>rilievo, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>eccezion<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>quelli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>precede<span class=\"_ _0\"></span>ntemente<span class=\"_ _254\"> </span> menzionati nella<span class=\"_ _0\"></span> Nota 17.<span class=\"_ _254\"> </span> Non <span class=\"_ _5a\"> </span>si <span class=\"_ _5a\"> </span>evidenziano<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>altre <span class=\"_ _5a\"> </span>signif<span class=\"_ _0\"></span>icative <span class=\"_ _5a\"> </span>modifich<span class=\"_ _0\"></span>e <span class=\"_ _54\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>normati<span class=\"_ _0\"></span>va <span class=\"_ _54\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>materia <span class=\"_ _5a\"> </span>fisc<span class=\"_ _0\"></span>ale <span class=\"_ _54\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>ecc<span class=\"_ _0\"></span>ezione <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>quanto<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> indicato in rela<span class=\"_ _0\"></span>zione al P<span class=\"_ _0\"></span>illar Two. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-666": {
   "value": "NOTA 31. Utile p<span class=\"_ _3\"></span>er azione<span class=\"_ _254\"> </span>L\u2019utile <span class=\"_ _54\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _54\"></span>per <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span>zione <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _54\"></span>calc<span class=\"_ _0\"></span>olato, <span class=\"_ _54\"></span>in <span class=\"_ _5a\"> </span>accordo <span class=\"_ _5a\"> </span>con <span class=\"_ _54\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>IAS <span class=\"_ _5a\"> </span>33, <span class=\"_ _54\"></span>dividen<span class=\"_ _0\"></span>do <span class=\"_ _54\"></span>il <span class=\"_ _5a\"> </span>risultato <span class=\"_ _5a\"> </span>netto <span class=\"_ _5a\"> </span>di <span class=\"_ _54\"></span>pertin<span class=\"_ _0\"></span>enza <span class=\"_ _54\"></span>del<span class=\"_ _254\"> </span>Gruppo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>numero <span class=\"_ _0\"></span>medi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di az<span class=\"_ _0\"></span>ioni i<span class=\"_ _0\"></span>n ci<span class=\"_ _0\"></span>rcolazione <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>L\u2019utile <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>\u201cFully <span class=\"_ _0\"></span>Dilut<span class=\"_ _0\"></span>ed\u201d<span class=\"_ _254\"> </span>\u00e8 c<span class=\"_ _0\"></span>alcolato <span class=\"_ _0\"></span>dividendo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>risultato<span class=\"_ _0\"></span> netto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di pertinenza <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l Gruppo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il nu<span class=\"_ _0\"></span>mero <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>azioni i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>circolazione<span class=\"_ _254\"> </span>comprensivo delle<span class=\"_ _0\"></span> azioni sp<span class=\"_ _0\"></span>eciali e dei warra<span class=\"_ _0\"></span>nt, in entrambi i casi<span class=\"_ _0\"></span> escludendo le<span class=\"_ _0\"></span> azioni propri<span class=\"_ _0\"></span>e in portafo<span class=\"_ _0\"></span>glio. Valori in \u20ac <span class=\"_ _1f5\"> </span>2023 <span class=\"_ _f\"> </span>2022<span class=\"_ _254\"> </span>Utile/perdita, attribuibile<span class=\"_ _0\"></span> ai soci della controllante <span class=\"_ _16c\"> </span>47.<span class=\"_ _0\"></span>276.495  <span class=\"_ _1bb\"> </span>32.264.921<span class=\"_ _0\"></span> Numero medio di azioni in ci<span class=\"_ _0\"></span>rcolazione <span class=\"_ _1a4\"> </span>17.142.642  <span class=\"_ _2a\"> </span>17.282.156 Utile/perdita base per azione <span class=\"_ _d6\"> </span>2,<span class=\"_ _0\"></span>758  <span class=\"_ _b5\"> </span>1,867 Numero medio di azioni in circolazione <span class=\"_ _1f6\"> </span>17.142.642  <span class=\"_ _8b\"> </span>17.282.156 Numero medio di azioni assegnate per Stock Grant <span class=\"_ _e0\"> </span>61.016  <span class=\"_ _30\"> </span>- Numero medio di azioni in ci<span class=\"_ _0\"></span>rcolazione diluito <span class=\"_ _ef\"> </span>17.<span class=\"_ _0\"></span>203.657  <span class=\"_ _1d3\"> </span>17.282.156 Utile/perdita diluito per azione <span class=\"_ _1df\"> </span>2,74<span class=\"_ _0\"></span>8  <span class=\"_ _65\"> </span>1<span class=\"_ _0\"></span>,867 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-667": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsa6c\">NOTA 32. Inform<span class=\"_ _3\"></span>ativa sugli strumenti finanzia<span class=\"_ _3\"></span>ri- informazioni </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsa6d\">integrative </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa6e\">La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>riportata <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ostra <span class=\"_ _0\"></span>una d<span class=\"_ _0\"></span>ettagliata <span class=\"_ _0\"></span>analisi <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>e pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>7, <span class=\"_ _0\"></span>second<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa6f\">le categorie pre<span class=\"_ _0\"></span>viste dall\u2019IF<span class=\"_ _0\"></span>RS 9 per il 2023 e 20<span class=\"_ _0\"></span>22. </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa70\">Valori in migliaia \u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa71\">Valore </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa72\">Bilancio </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa73\">31.12.2023<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa74\">Attivit\u00e0 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa75\">a costo </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa76\">amm.to<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa77\">Attivit\u00e0 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa78\">a fair </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa79\">value a </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa7a\">CE** </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa7b\">Attivit\u00e0 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa7c\">a fair </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa7d\">value a </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa7e\">OCI* </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa7f\">Passivit\u00e0 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa80\">a costo </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa81\">amm.to </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa82\">Passivit\u00e0 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa83\">a fair </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa84\">value a </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsa85\">OCI* </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa86\">Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ad\"> </span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa87\">Altre partecipazioni <span class=\"_ _1d0\"> </span>974  <span class=\"_ _70\"> </span>974  <span class=\"_ _10c\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa88\">Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.317  <span class=\"_ _fd\"> </span>3.567  <span class=\"_ _16c\"> </span>-  <span class=\"_ _f1\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>-  <span class=\"_ _13d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa89\">Crediti commerciali <span class=\"_ _1f4\"> </span>143.737  <span class=\"_ _49\"> </span>143.737  <span class=\"_ _17d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _f1\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _13d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa8a\">Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>12.435  <span class=\"_ _4d\"> </span>12.435  <span class=\"_ _45\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa8b\">Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>582  <span class=\"_ _ab\"> </span>14.571  <span class=\"_ _ca\"> </span>12  <span class=\"_ _ab\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa8c\">Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>90.062  <span class=\"_ _1c8\"> </span>90.062  <span class=\"_ _155\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa8d\">Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>66.108  <span class=\"_ _132\"> </span>265.3<span class=\"_ _0\"></span>46 </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa8e\">12  <span class=\"_ _10a\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _a5\"> </span>- <span class=\"_ _14d\"> </span>- </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsa8f\">Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _195\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _163\"> </span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsa90\">Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _ad\"> </span>  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa91\">Debiti obbligazionari <span class=\"_ _1ce\"> </span>(20.000) <span class=\"_ _11b\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(20.000) <span class=\"_ _45\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa92\">Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa93\">(79.669) <span class=\"_ _10c\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(79.669) <span class=\"_ _157\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa94\">Debiti non correnti vs altri finanziatori </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa95\">(oltre 12M) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa96\">(626) <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(626) <span class=\"_ _4a\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa97\">Debiti non correnti vs altri finanziatori </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa98\">(Oltre 12M) IFRS 16 </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa99\">(47.904) <span class=\"_ _ae\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(47.904) <span class=\"_ _ca\"> </span>- </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa9b\">Passivit\u00e0 strumenti derivati di copertura </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa9c\">(Non corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa9d\">(175)  <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(175)  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa9e\">Debiti saldo prezzo su acquisizioni (Non </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsa9f\">corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaa0\">(17.716) <span class=\"_ _4a\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(17.716) <span class=\"_ _6d\"> </span>-<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaa1\">Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaa2\">Debiti vs banche a M-L termine (parte </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaa3\">corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaa4\">(23.948) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(23.948) <span class=\"_ _16a\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaa5\">Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(2.548)<span class=\"_ _0\"></span> <span class=\"_ _147\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(2.548) <span class=\"_ _13a\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaa6\">Debiti non correnti vs altri finanziatori </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaa7\">(Corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaa8\">(799) <span class=\"_ _b2\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(799) <span class=\"_ _f7\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaa9\">Debiti non correnti vs altri finanz.ri (parte </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaaa\">corrente) IFRS 16 </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaab\">(12.855) <span class=\"_ _103\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(12.855) <span class=\"_ _14b\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaac\">Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaad\">termine </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaae\">(511) <span class=\"_ _9c\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(511) <span class=\"_ _4d\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaaf\">Passivit\u00e0 strumenti derivati di copertura </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsab0\">(Corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsab1\">(1.057) <span class=\"_ _46\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(1.057)<span class=\"_ _0\"></span> </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsab2\">Debiti per saldo prezzo su acquisizioni </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsab3\">(Corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsab4\">(5.858) <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.858) <span class=\"_ _13a\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsab5\">Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span><span class=\"ff7\">(548) <span class=\"_ _ef\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(548) <span class=\"_ _4a\"> </span></span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsab6\">Debiti commerciali <span class=\"_ _1f8\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _161\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _5e\"> </span></span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsab7\">Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _4d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _161\"> </span></span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsab8\">Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _10d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _4e\"> </span></span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsab9\">Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>413.881) <span class=\"_ _ca\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _f1\"> </span>-  <span class=\"_ _f1\"> </span>(4<span class=\"_ _0\"></span>12.649)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsaba\">(1.232) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsabb\">* Conto economico complessivo, ** Conto economico </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsabc\">Valori in migliaia \u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsabd\">Valore </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsabe\">Bilancio </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsabf\">31.12.2022<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsac0\">Attivit\u00e0 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsac1\">a costo </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsac2\">amm.to<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsac3\">Attivit\u00e0 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsac4\">a fair </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsac5\">value a </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsac6\">CE** </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsac7\">Attivit\u00e0 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsac8\">a fair </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsac9\">value a </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsaca\">OCI* </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsacb\">Passivit\u00e0 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsacc\">a costo </div><div class=\"t m0 h2 ff3 fs7 fc2 sc0 ls0 ws0 gsacd\">amm.to<span class=\"ff1 fs0 fc0\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsace\">Passivit\u00e0 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsacf\">a fair </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsad0\">value a </div><div class=\"t m0 h2 ff3 fs7 fc2 sc0 ls0 ws0 gsad1\">OCI*<span class=\"ff1 fs0 fc0\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsad2\">Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsad3\">Altre partecipazioni <span class=\"_ _1d0\"> </span>723  <span class=\"_ _70\"> </span>723  <span class=\"_ _10d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsad4\">Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.903  <span class=\"_ _c0\"> </span>3.445  <span class=\"_ _a3\"> </span>-  <span class=\"_ _180\"> </span>1.459  <span class=\"_ _16c\"> </span>-  <span class=\"_ _13d\"> </span>-<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsad5\">Crediti commerciali <span class=\"_ _1f4\"> </span>119.107  <span class=\"_ _4a\"> </span>1<span class=\"_ _3\"></span>19.107  <span class=\"_ _47\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsad6\">Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>16.929  <span class=\"_ _ab\"> </span>16.929  <span class=\"_ _5d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _e5\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsad7\">Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>156  <span class=\"_ _12f\"> </span>14.146  <span class=\"_ _142\"> </span>10  <span class=\"_ _4d\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsad8\">Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>68.830  <span class=\"_ _4a\"> </span>68.8<span class=\"_ _0\"></span>30  <span class=\"_ _92\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsad9\">Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>24.647  <span class=\"_ _aa\"> </span>223.178 </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsada\">10  <span class=\"_ _147\"> </span>1.459  <span class=\"_ _164\"> </span>- <span class=\"_ _ec\"> </span>- </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsadb\">Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsadc\">Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _c4\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _19e\"> </span>  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsadd\">Debiti obbligazionari <span class=\"_ _1ce\"> </span>(25.000) <span class=\"_ _10e\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(25.000) <span class=\"_ _164\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsade\">Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsadf\">(44.838) <span class=\"_ _43\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(44.838)<span class=\"_ _0\"></span> <span class=\"_ _16a\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsae0\">Debiti non correnti vs altri finanziatori </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsae1\">(oltre 12M) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsae2\">(1.424) <span class=\"_ _4d\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.424) <span class=\"_ _a5\"> </span>-<span class=\"_ _254\"> </span> </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsae4\">Debiti non correnti vs altri finanziatori </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsae5\">(Oltre 12M) IFRS 16 </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsae6\">(29.834) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(29.834) <span class=\"_ _ca\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsae7\">Passivit\u00e0 strumenti derivati di copertura </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsae8\">(Non corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsae9\">-  <span class=\"_ _c8\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>-  <span class=\"_ _c3\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaea\">Debiti saldo prezzo su acquisizioni (Non </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaeb\">corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaec\">- <span class=\"_ _18\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>- <span class=\"_ _12d\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaed\">Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaee\">Debiti vs banche a M-L termine (parte </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaef\">corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaf0\">(11.805) <span class=\"_ _170\"> </span>-  <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.805) <span class=\"_ _a3\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaf1\">Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(3.933)<span class=\"_ _0\"></span> <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(3.933) <span class=\"_ _13a\"> </span>-<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaf2\">Debiti non correnti vs altri finanziatori </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaf3\">(Corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaf4\">(940) <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(940) <span class=\"_ _4a\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaf5\">Debiti non correnti vs altri finanz.ri (parte </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaf6\">corrente) IFRS 16 </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaf7\">(11.740) <span class=\"_ _189\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.740)<span class=\"_ _0\"></span> <span class=\"_ _13f\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaf8\">Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaf9\">termine </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsafa\">(1.051) <span class=\"_ _12f\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.051) <span class=\"_ _40\"> </span>-  </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsafb\">Passivit\u00e0 strumenti derivati di copertura </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsafc\">(Corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsafd\">(619) <span class=\"_ _113\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _c3\"> </span>(619) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsafe\">Debiti per saldo prezzo su acquisizioni </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsaff\">(Corrente) </div><div class=\"t m0 he ff7 fs7 fc0 sc0 ls0 ws0 gsb00\">(1.700) <span class=\"_ _ab\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.700) <span class=\"_ _af\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb01\">Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _113\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _14c\"> </span></span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb02\">Debiti commerciali <span class=\"_ _1f8\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _53\"> </span></span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb03\">Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _ee\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb04\">Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _ae\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _157\"> </span></span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb05\">Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>301.825) <span class=\"_ _142\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(301.206)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb06\">(619) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb07\">* Conto economico complessivo, ** Conto economico </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb08\">Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>tra <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>solo <span class=\"_ _3c\"></span>quelle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cAltre <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>\u201cAlt<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>crediti <span class=\"_ _3c\"></span>ed<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb09\">altre <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>prendono <span class=\"_ _0\"></span>tito<span class=\"_ _0\"></span>li, o<span class=\"_ _0\"></span>vvero <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>vengono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb0a\">impatto <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>onto <span class=\"_ _0\"></span>economico<span class=\"_ _0\"></span> ed<span class=\"_ _0\"></span> includ<span class=\"_ _0\"></span>ono, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>dei d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>a con <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>patto <span class=\"_ _0\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb0b\">conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plessivo. I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerciali <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> gli <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>i cr<span class=\"_ _0\"></span>editi <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>valutati<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>nom<span class=\"_ _0\"></span>inale c<span class=\"_ _0\"></span>he </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb0c\">considerata la rapidit\u00e0 di incasso, coincide con il <span class=\"_ _3\"></span>valore determinato dall\u2019a<span class=\"_ _0\"></span>pplicazione del costo ammortizzato, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb0d\">in <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>l\u2019IFRS <span class=\"_ _5a\"> </span>9. <span class=\"_ _5a\"> </span>Tra <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"> </span>pa<span class=\"_ _0\"></span>ssivit\u00e0 <span class=\"_ _5a\"> </span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>deriva<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>negoziaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>rientrano <span class=\"_ _5a\"> </span>nella <span class=\"_ _5a\"> </span>categor<span class=\"_ _0\"></span>ia </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb0e\">\u201cPassivit\u00e0 <span class=\"_ _54\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>alue</span>\u201d,<span class=\"_ _254\"> </span> <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>entre <span class=\"_ _54\"></span>i <span class=\"_ _54\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _54\"></span>vengono <span class=\"_ _54\"></span>registr<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>value</span>, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>relativa<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb0f\">variazione <span class=\"_ _55\"> </span>v<span class=\"_ _0\"></span>iene <span class=\"_ _55\"> </span>contabili<span class=\"_ _0\"></span>zzata <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>una <span class=\"_ _55\"> </span>riser<span class=\"_ _0\"></span>va <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _56\"> </span>netto, <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>costitui<span class=\"_ _0\"></span>sce <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>conto <span class=\"_ _55\"> </span>econom<span class=\"_ _0\"></span>ico </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb10\">complessivo. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>segnala<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>o, c<span class=\"_ _0\"></span>he il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> deri<span class=\"_ _0\"></span>vati relati<span class=\"_ _0\"></span>vi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb11\">alla copertura<span class=\"_ _0\"></span> dei tassi di i<span class=\"_ _0\"></span>nteresse, bun<span class=\"_ _0\"></span>ker ed ai tassi d<span class=\"_ _0\"></span>i cambio, come gi<span class=\"_ _0\"></span>\u00e0 segnalato alle<span class=\"_ _0\"></span> Note 5 e 14. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb12\">Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>isulta, <span class=\"_ _0\"></span>infatti<span class=\"_ _0\"></span>, i<span class=\"_ _0\"></span>n ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>opertura<span class=\"_ _0\"></span> (swa<span class=\"_ _0\"></span>p) s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>bunker <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb13\">societ\u00e0 armatric<span class=\"_ _0\"></span>e ha attivato allo<span class=\"_ _0\"></span> scopo di ridurre e contro<span class=\"_ _0\"></span>llare i rischi connessi alle va<span class=\"_ _0\"></span>riazioni del prezzo della<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb14\">materia <span class=\"_ _3\"></span>prima, <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _4\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>negativo per <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>10<span class=\"_ _0\"></span>9 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>enti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb15\">con contro<span class=\"_ _0\"></span>partita la riserva <span class=\"_ _0\"></span>di patrimonio netto<span class=\"_ _0\"></span> apposit<span class=\"_ _0\"></span>amente designata<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb16\">Alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>uno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cop<span class=\"_ _0\"></span>ertura <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>ssi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nteresse, <span class=\"_ _3f\"></span>legato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb17\">finanziamento<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>milioni, <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _4\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _4\"></span><span class=\"ff1\">\u00e8 <span class=\"_ _4\"></span>negati<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>117 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>(e<span class=\"_ _0\"></span>uro <span class=\"_ _4\"></span>58 <span class=\"_ _4\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _4\"></span>positivo </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb18\">e <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _54\"></span>1<span class=\"_ _0\"></span>75 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>negati<span class=\"_ _0\"></span>vo), <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>ilevato <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>voci <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finanziarie <span class=\"_ _5b\"> </span>non <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _5a\"> </span>con<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb19\">contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb1a\">Ancora <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>strum<span class=\"_ _0\"></span>ento<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> inter<span class=\"_ _0\"></span>esse, <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> euro<span class=\"_ _0\"></span> 5,5<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>milioni, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb1b\">il <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _54\"></span></span>positivo <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>241 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>rilevato <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _54\"></span>voce <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>correnti <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>n </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb1c\">contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.<span class=\"_ _254\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e4\">Infine, un <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rzo <span class=\"_ _3\"></span>strumento di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _3\"></span>sui tassi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse sul <span class=\"_ _3\"></span>finanziamento di <span class=\"_ _3\"></span>euro 15.000 <span class=\"_ _3\"></span>migliaia, in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a5\">a Frutt<span class=\"_ _0\"></span>ital S.r.l. <span class=\"_ _0\"></span>il cui<span class=\"_ _0\"></span> mar<span class=\"_ _0\"></span>k to <span class=\"_ _0\"></span>market alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>positivo <span class=\"_ _0\"></span>e pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>euro 451 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia, iscritto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e5\">nella voce attivi<span class=\"_ _0\"></span>t\u00e0 finanziari<span class=\"_ _0\"></span>e non correnti c<span class=\"_ _0\"></span>on contropartita<span class=\"_ _0\"></span> la riserva di <span class=\"_ _0\"></span>patrimonio netto<span class=\"_ _0\"></span>.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e6\">Vi <span class=\"_ _0\"></span>\u00e8, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>copertura <span class=\"_ _3c\"></span>su <span class=\"_ _0\"></span>acquisti <span class=\"_ _0\"></span>usd <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>mark <span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>market <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>950 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e7\">iscritto nella voce<span class=\"_ _0\"></span> Passivit\u00e0 fi<span class=\"_ _0\"></span>nanziarie corr<span class=\"_ _0\"></span>enti con contropa<span class=\"_ _0\"></span>rtita riserva di <span class=\"_ _0\"></span>patrimo<span class=\"_ _0\"></span>nio netto<span class=\"_ _254\"> </span>.<span class=\"_ _254\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-793": {
   "value": "NOTA 32. Inform<span class=\"_ _3\"></span>ativa sugli strumenti finanzia<span class=\"_ _3\"></span>ri- informazioni integrative La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>riportata <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ostra <span class=\"_ _0\"></span>una d<span class=\"_ _0\"></span>ettagliata <span class=\"_ _0\"></span>analisi <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>e pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>7, <span class=\"_ _0\"></span>second<span class=\"_ _0\"></span>o le categorie pre<span class=\"_ _0\"></span>viste dall\u2019IF<span class=\"_ _0\"></span>RS 9 per il 2023 e 20<span class=\"_ _0\"></span>22. Valori in migliaia \u20ac Valore Bilancio 31.12.2023<span class=\"_ _254\"> </span>Attivit\u00e0 a costo amm.to<span class=\"_ _254\"> </span>Attivit\u00e0 a fair value a CE** Attivit\u00e0 a fair value a OCI* Passivit\u00e0 a costo amm.to Passivit\u00e0 a fair value a OCI* Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ad\"> </span>  Altre partecipazioni <span class=\"_ _1d0\"> </span>974  <span class=\"_ _70\"> </span>974  <span class=\"_ _10c\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.317  <span class=\"_ _fd\"> </span>3.567  <span class=\"_ _16c\"> </span>-  <span class=\"_ _f1\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>-  <span class=\"_ _13d\"> </span>-  Crediti commerciali <span class=\"_ _1f4\"> </span>143.737  <span class=\"_ _49\"> </span>143.737  <span class=\"_ _17d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _f1\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _13d\"> </span>-  Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>12.435  <span class=\"_ _4d\"> </span>12.435  <span class=\"_ _45\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>582  <span class=\"_ _ab\"> </span>14.571  <span class=\"_ _ca\"> </span>12  <span class=\"_ _ab\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>90.062  <span class=\"_ _1c8\"> </span>90.062  <span class=\"_ _155\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>66.108  <span class=\"_ _132\"> </span>265.3<span class=\"_ _0\"></span>46 12  <span class=\"_ _10a\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _a5\"> </span>- <span class=\"_ _14d\"> </span>- Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _195\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _163\"> </span>  Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _ad\"> </span>  Debiti obbligazionari <span class=\"_ _1ce\"> </span>(20.000) <span class=\"_ _11b\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(20.000) <span class=\"_ _45\"> </span>-  Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span>(79.669) <span class=\"_ _10c\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(79.669) <span class=\"_ _157\"> </span>-  Debiti non correnti vs altri finanziatori (oltre 12M) (626) <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(626) <span class=\"_ _4a\"> </span>-  Debiti non correnti vs altri finanziatori (Oltre 12M) IFRS 16 (47.904) <span class=\"_ _ae\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(47.904) <span class=\"_ _ca\"> </span>- Passivit\u00e0 strumenti derivati di copertura (Non corrente) (175)  <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(175)  Debiti saldo prezzo su acquisizioni (Non corrente) (17.716) <span class=\"_ _4a\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(17.716) <span class=\"_ _6d\"> </span>-<span class=\"_ _0\"></span>  Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  Debiti vs banche a M-L termine (parte corrente) (23.948) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(23.948) <span class=\"_ _16a\"> </span>-  Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(2.548)<span class=\"_ _0\"></span> <span class=\"_ _147\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(2.548) <span class=\"_ _13a\"> </span>-  Debiti non correnti vs altri finanziatori (Corrente) (799) <span class=\"_ _b2\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(799) <span class=\"_ _f7\"> </span>-  Debiti non correnti vs altri finanz.ri (parte corrente) IFRS 16 (12.855) <span class=\"_ _103\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(12.855) <span class=\"_ _14b\"> </span>-  Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve termine (511) <span class=\"_ _9c\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(511) <span class=\"_ _4d\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Corrente) (1.057) <span class=\"_ _46\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(1.057)<span class=\"_ _0\"></span> Debiti per saldo prezzo su acquisizioni (Corrente) (5.858) <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.858) <span class=\"_ _13a\"> </span>-  Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span><span class=\"ff7\">(548) <span class=\"_ _ef\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(548) <span class=\"_ _4a\"> </span></span>-  Debiti commerciali <span class=\"_ _1f8\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _161\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _5e\"> </span></span>-  Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _4d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _161\"> </span></span>-  Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _10d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _4e\"> </span></span>-  Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>413.881) <span class=\"_ _ca\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _f1\"> </span>-  <span class=\"_ _f1\"> </span>(4<span class=\"_ _0\"></span>12.649)<span class=\"_ _254\"> </span>(1.232) * Conto economico complessivo, ** Conto economico Valori in migliaia \u20ac Valore Bilancio 31.12.2022<span class=\"_ _254\"> </span>Attivit\u00e0 a costo amm.to<span class=\"_ _254\"> </span>Attivit\u00e0 a fair value a CE** Attivit\u00e0 a fair value a OCI* Passivit\u00e0 a costo amm.to<span class=\"ff1 fs0 fc0\"> </span>Passivit\u00e0 a fair value a OCI*<span class=\"ff1 fs0 fc0\"> </span>Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  Altre partecipazioni <span class=\"_ _1d0\"> </span>723  <span class=\"_ _70\"> </span>723  <span class=\"_ _10d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.903  <span class=\"_ _c0\"> </span>3.445  <span class=\"_ _a3\"> </span>-  <span class=\"_ _180\"> </span>1.459  <span class=\"_ _16c\"> </span>-  <span class=\"_ _13d\"> </span>-<span class=\"_ _0\"></span>  Crediti commerciali <span class=\"_ _1f4\"> </span>119.107  <span class=\"_ _4a\"> </span>1<span class=\"_ _3\"></span>19.107  <span class=\"_ _47\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>16.929  <span class=\"_ _ab\"> </span>16.929  <span class=\"_ _5d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _e5\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>156  <span class=\"_ _12f\"> </span>14.146  <span class=\"_ _142\"> </span>10  <span class=\"_ _4d\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>68.830  <span class=\"_ _4a\"> </span>68.8<span class=\"_ _0\"></span>30  <span class=\"_ _92\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>24.647  <span class=\"_ _aa\"> </span>223.178 10  <span class=\"_ _147\"> </span>1.459  <span class=\"_ _164\"> </span>- <span class=\"_ _ec\"> </span>- Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _c4\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _19e\"> </span>  Debiti obbligazionari <span class=\"_ _1ce\"> </span>(25.000) <span class=\"_ _10e\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(25.000) <span class=\"_ _164\"> </span>-  Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span>(44.838) <span class=\"_ _43\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(44.838)<span class=\"_ _0\"></span> <span class=\"_ _16a\"> </span>-  Debiti non correnti vs altri finanziatori (oltre 12M) (1.424) <span class=\"_ _4d\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.424) <span class=\"_ _a5\"> </span>-<span class=\"_ _254\"> </span>Debiti non correnti vs altri finanziatori (Oltre 12M) IFRS 16 (29.834) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(29.834) <span class=\"_ _ca\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Non corrente) -  <span class=\"_ _c8\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>-  <span class=\"_ _c3\"> </span>-  Debiti saldo prezzo su acquisizioni (Non corrente) - <span class=\"_ _18\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>- <span class=\"_ _12d\"> </span>-  Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  Debiti vs banche a M-L termine (parte corrente) (11.805) <span class=\"_ _170\"> </span>-  <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.805) <span class=\"_ _a3\"> </span>-  Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(3.933)<span class=\"_ _0\"></span> <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(3.933) <span class=\"_ _13a\"> </span>-<span class=\"_ _0\"></span>  Debiti non correnti vs altri finanziatori (Corrente) (940) <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(940) <span class=\"_ _4a\"> </span>-  Debiti non correnti vs altri finanz.ri (parte corrente) IFRS 16 (11.740) <span class=\"_ _189\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.740)<span class=\"_ _0\"></span> <span class=\"_ _13f\"> </span>-  Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve termine (1.051) <span class=\"_ _12f\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.051) <span class=\"_ _40\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Corrente) (619) <span class=\"_ _113\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _c3\"> </span>(619) Debiti per saldo prezzo su acquisizioni (Corrente) (1.700) <span class=\"_ _ab\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.700) <span class=\"_ _af\"> </span>-  Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _113\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _14c\"> </span></span>-  Debiti commerciali <span class=\"_ _1f8\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _53\"> </span></span>-  Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _ee\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _ae\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _157\"> </span></span>-  Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>301.825) <span class=\"_ _142\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(301.206)<span class=\"_ _254\"> </span>(619) * Conto economico complessivo, ** Conto economico Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>tra <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>solo <span class=\"_ _3c\"></span>quelle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cAltre <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>\u201cAlt<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>crediti <span class=\"_ _3c\"></span>ed<span class=\"_ _0\"></span> altre <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>prendono <span class=\"_ _0\"></span>tito<span class=\"_ _0\"></span>li, o<span class=\"_ _0\"></span>vvero <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>vengono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n impatto <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>onto <span class=\"_ _0\"></span>economico<span class=\"_ _0\"></span> ed<span class=\"_ _0\"></span> includ<span class=\"_ _0\"></span>ono, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>dei d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>a con <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>patto <span class=\"_ _0\"></span>a conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plessivo. I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerciali <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> gli <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>i cr<span class=\"_ _0\"></span>editi <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>valutati<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>nom<span class=\"_ _0\"></span>inale c<span class=\"_ _0\"></span>he considerata la rapidit\u00e0 di incasso, coincide con il <span class=\"_ _3\"></span>valore determinato dall\u2019a<span class=\"_ _0\"></span>pplicazione del costo ammortizzato, in <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>l\u2019IFRS <span class=\"_ _5a\"> </span>9. <span class=\"_ _5a\"> </span>Tra <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"> </span>pa<span class=\"_ _0\"></span>ssivit\u00e0 <span class=\"_ _5a\"> </span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>deriva<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>negoziaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>rientrano <span class=\"_ _5a\"> </span>nella <span class=\"_ _5a\"> </span>categor<span class=\"_ _0\"></span>ia \u201cPassivit\u00e0 <span class=\"_ _54\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>alue</span>\u201d,<span class=\"_ _254\"> </span> <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>entre <span class=\"_ _54\"></span>i <span class=\"_ _54\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _54\"></span>vengono <span class=\"_ _54\"></span>registr<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>value</span>, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>relativa<span class=\"_ _0\"></span> variazione <span class=\"_ _55\"> </span>v<span class=\"_ _0\"></span>iene <span class=\"_ _55\"> </span>contabili<span class=\"_ _0\"></span>zzata <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>una <span class=\"_ _55\"> </span>riser<span class=\"_ _0\"></span>va <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _56\"> </span>netto, <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>costitui<span class=\"_ _0\"></span>sce <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>conto <span class=\"_ _55\"> </span>econom<span class=\"_ _0\"></span>ico complessivo. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>segnala<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>o, c<span class=\"_ _0\"></span>he il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> deri<span class=\"_ _0\"></span>vati relati<span class=\"_ _0\"></span>vi alla copertura<span class=\"_ _0\"></span> dei tassi di i<span class=\"_ _0\"></span>nteresse, bun<span class=\"_ _0\"></span>ker ed ai tassi d<span class=\"_ _0\"></span>i cambio, come gi<span class=\"_ _0\"></span>\u00e0 segnalato alle<span class=\"_ _0\"></span> Note 5 e 14. Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>isulta, <span class=\"_ _0\"></span>infatti<span class=\"_ _0\"></span>, i<span class=\"_ _0\"></span>n ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>opertura<span class=\"_ _0\"></span> (swa<span class=\"_ _0\"></span>p) s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>bunker <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la societ\u00e0 armatric<span class=\"_ _0\"></span>e ha attivato allo<span class=\"_ _0\"></span> scopo di ridurre e contro<span class=\"_ _0\"></span>llare i rischi connessi alle va<span class=\"_ _0\"></span>riazioni del prezzo della<span class=\"_ _0\"></span> materia <span class=\"_ _3\"></span>prima, <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _4\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>negativo per <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>10<span class=\"_ _0\"></span>9 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>enti con contro<span class=\"_ _0\"></span>partita la riserva <span class=\"_ _0\"></span>di patrimonio netto<span class=\"_ _0\"></span> apposit<span class=\"_ _0\"></span>amente designata<span class=\"_ _0\"></span>. Alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>uno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cop<span class=\"_ _0\"></span>ertura <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>ssi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nteresse, <span class=\"_ _3f\"></span>legato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al finanziamento<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>milioni, <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _4\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _4\"></span><span class=\"ff1\">\u00e8 <span class=\"_ _4\"></span>negati<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>117 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>(e<span class=\"_ _0\"></span>uro <span class=\"_ _4\"></span>58 <span class=\"_ _4\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _4\"></span>positivo </span></span>e <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _54\"></span>1<span class=\"_ _0\"></span>75 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>negati<span class=\"_ _0\"></span>vo), <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>ilevato <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>voci <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finanziarie <span class=\"_ _5b\"> </span>non <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _5a\"> </span>con<span class=\"_ _0\"></span> contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.  Ancora <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>strum<span class=\"_ _0\"></span>ento<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> inter<span class=\"_ _0\"></span>esse, <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> euro<span class=\"_ _0\"></span> 5,5<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>milioni, il <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _54\"></span></span>positivo <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>241 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>rilevato <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _54\"></span>voce <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>correnti <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>n contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.<span class=\"_ _254\"> </span>Infine, un <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rzo <span class=\"_ _3\"></span>strumento di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _3\"></span>sui tassi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse sul <span class=\"_ _3\"></span>finanziamento di <span class=\"_ _3\"></span>euro 15.000 <span class=\"_ _3\"></span>migliaia, in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo a Frutt<span class=\"_ _0\"></span>ital S.r.l. <span class=\"_ _0\"></span>il cui<span class=\"_ _0\"></span> mar<span class=\"_ _0\"></span>k to <span class=\"_ _0\"></span>market alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>positivo <span class=\"_ _0\"></span>e pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>euro 451 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia, iscritto nella voce attivi<span class=\"_ _0\"></span>t\u00e0 finanziari<span class=\"_ _0\"></span>e non correnti c<span class=\"_ _0\"></span>on contropartita<span class=\"_ _0\"></span> la riserva di <span class=\"_ _0\"></span>patrimonio netto<span class=\"_ _0\"></span>.  Vi <span class=\"_ _0\"></span>\u00e8, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>copertura <span class=\"_ _3c\"></span>su <span class=\"_ _0\"></span>acquisti <span class=\"_ _0\"></span>usd <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>mark <span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>market <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>950 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia, iscritto nella voce<span class=\"_ _0\"></span> Passivit\u00e0 fi<span class=\"_ _0\"></span>nanziarie corr<span class=\"_ _0\"></span>enti con contropa<span class=\"_ _0\"></span>rtita riserva di <span class=\"_ _0\"></span>patrimo<span class=\"_ _0\"></span>nio netto<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>fat<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>tali <span class=\"_ _54\"></span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>soddisfino <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>dis<span class=\"_ _0\"></span>posizioni <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>IFRS, <span class=\"_ _54\"></span>compreso <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>livel<span class=\"_ _0\"></span>lo <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>gerarchia <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span><span class=\"ff7\">fair<span class=\"_ _254\"> </span></span>value<span class=\"ff1\"> in cui ricla<span class=\"_ _0\"></span>ssificare la re<span class=\"_ _0\"></span>lativa valutazion<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span></span>Nella valutazione<span class=\"_ _0\"></span> del f<span class=\"_ _3\"></span>air<span class=\"_ _0\"></span> value di un\u2019attivit\u00e0 o una passivit\u00e0,<span class=\"_ _0\"></span> il Gruppo si avvale per quanto<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>ossib<span class=\"_ _0\"></span>ile di <span class=\"_ _3\"></span>dati d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>mercato <span class=\"_ _3f\"></span>os<span class=\"_ _0\"></span>servabili. <span class=\"_ _54\"></span>I <span class=\"_ _3f\"></span>fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>istinti <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>vari <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>ivelli <span class=\"_ _3f\"></span>gerarc<span class=\"_ _0\"></span>hici <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>dati <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>input <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3f\"></span>n<span class=\"_ _0\"></span>elle<span class=\"_ _254\"> </span>tecniche di valut<span class=\"_ _0\"></span>azione, co<span class=\"_ _0\"></span>me illustrato di se<span class=\"_ _0\"></span>guito.<span class=\"_ _254\"> </span><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le t<span class=\"_ _0\"></span>ecniche <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione uti<span class=\"_ _0\"></span>lizzano <span class=\"_ _0\"></span>prezz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quotati <span class=\"_ _0\"></span>(non <span class=\"_ _0\"></span>rettifica<span class=\"_ _0\"></span>ti) s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>attivo<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>er<span class=\"_ _254\"> </span></span></span>le attivit\u00e0 o le <span class=\"_ _0\"></span>passivit\u00e0 iden<span class=\"_ _0\"></span>tiche soggette a<span class=\"_ _0\"></span>lla valutazio<span class=\"_ _0\"></span>ne; <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello <span class=\"_ _3d\"> </span>2: <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>tecniche <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>valutazione <span class=\"_ _55\"> </span>considerano <span class=\"_ _55\"> </span>input <span class=\"_ _55\"> </span>divers<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>dal<span class=\"_ _0\"></span>le <span class=\"_ _55\"> </span>q<span class=\"_ _3\"></span>uotazi<span class=\"_ _0\"></span>oni <span class=\"_ _55\"> </span>precedenti, <span class=\"_ _55\"> </span>ma<span class=\"_ _254\"> </span></span></span>comunque oss<span class=\"_ _0\"></span>ervabili diretta<span class=\"_ _0\"></span>mente (prezzi) o i<span class=\"_ _0\"></span>ndiretta<span class=\"_ _0\"></span>mente (derivati dai<span class=\"_ _0\"></span> prezzi) s<span class=\"_ _0\"></span>ul mercato; <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _0\"></span>e usate utilizzan<span class=\"_ _0\"></span>o input che non <span class=\"_ _0\"></span>si basano su <span class=\"_ _0\"></span>dati di mercato o<span class=\"_ _0\"></span>sservabili. </span></span>Se i dati di <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>put utilizzati per v<span class=\"_ _3\"></span>alutar<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>il fair value <span class=\"_ _3\"></span>di un\u2019attivit\u00e0<span class=\"_ _0\"></span> o <span class=\"_ _3\"></span>una passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _254\"> </span>gerarchia <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fair <span class=\"_ _3c\"></span>value<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>intera <span class=\"_ _3c\"></span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>ins<span class=\"_ _0\"></span>erita <span class=\"_ _3c\"></span>nello <span class=\"_ _3c\"></span>stesso <span class=\"_ _3f\"></span>livello <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>gerarchia <span class=\"_ _3c\"></span>dell\u2019in<span class=\"_ _0\"></span>put <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>livello <span class=\"_ _3c\"></span>pi\u00f9<span class=\"_ _254\"> </span>basso che \u00e8 significativo per l\u2019intera valutazione. Il Gruppo <span class=\"_ _3\"></span>rileva i trasferimenti tr<span class=\"_ _0\"></span>a i <span class=\"_ _3\"></span>vari livelli della gerarchia<span class=\"_ _254\"> </span>del fair value alla<span class=\"_ _0\"></span> fine dell\u2019eser<span class=\"_ _0\"></span>cizio nel quale <span class=\"_ _0\"></span>il trasferimento<span class=\"_ _0\"></span> ha avuto luo<span class=\"_ _0\"></span>go.<span class=\"_ _254\"> </span>RELAZIONE F<span class=\"_ _0\"></span>INANZIARIA<span class=\"_ _0\"></span> 2023<span class=\"_ _254\"> </span>Strumenti f<span class=\"_ _0\"></span>inanziari<span class=\"_ _254\"> </span>I <span class=\"_ _3\"></span>derivati<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>valutati utilizzan<span class=\"_ _0\"></span>do tecniche <span class=\"_ _3\"></span>che si <span class=\"_ _3\"></span>basano sui dati <span class=\"_ _3\"></span>di mercato, sono <span class=\"ff7\">swap <span class=\"_ _3\"></span>sul bunker<span class=\"ff1\"> e <span class=\"_ _3\"></span>cambi ed <span class=\"_ _3\"></span><span class=\"ff7\">IRS<span class=\"_ _254\"> </span></span></span></span>sui <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>assi <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>interesse<span class=\"ff1\"> <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>hanno finalit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _3\"></span>equo <span class=\"_ _3\"></span>degli <span class=\"_ _4\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _3\"></span>sottostanti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>flussi<span class=\"_ _254\"> </span></span>di cassa. <span class=\"_ _0\"></span>Le tecniche di <span class=\"_ _0\"></span>valutaz<span class=\"_ _0\"></span>ione applicate c<span class=\"_ _0\"></span>on maggior fre<span class=\"_ _0\"></span>quenza includ<span class=\"_ _0\"></span>ono i m<span class=\"_ _0\"></span>odelli di \u2019forward<span class=\"_ _0\"></span> pricing\u2018 e<span class=\"_ _254\"> </span>\u2019<span class=\"ff7\">swap</span>\u2019, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzano <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alcoli <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>re a<span class=\"_ _0\"></span>ttuale. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>seguente <span class=\"_ _3c\"></span>analizza <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati<span class=\"_ _254\"> </span>al <span class=\"ff7\">fair valu<span class=\"_ _0\"></span>e</span> in base a tre d<span class=\"_ _0\"></span>ifferenti livelli<span class=\"_ _0\"></span> di valutazione.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _184\"> </span>31.12.2023 <span class=\"_ _1f\"> </span>31.12.2022<span class=\"_ _254\"> </span>Attivit\u00e0 finanziarie <span class=\"_ _1f4\"> </span>Livello 1<span class=\"_ _254\"> </span>Livello 2<span class=\"_ _254\"> </span>Livello 3<span class=\"_ _254\"> </span>Livello 1<span class=\"_ _254\"> </span>Livello 2<span class=\"_ _254\"> </span>Livello 3<span class=\"_ _254\"> </span>Attivit\u00e0 finanziarie correnti <span class=\"_ _13\"> </span>12  <span class=\"_ _101\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>10  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1c4\"> </span>- Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>750  <span class=\"_ _10a\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>1.459  <span class=\"_ _11b\"> </span>- Passivit\u00e0 finanziarie <span class=\"_ _1c3\"> </span><span class=\"ff1\">  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span> </span>Derivati di negoziazione <span class=\"_ _8a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>- Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>(1.232) <span class=\"_ _a3\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>(619) <span class=\"_ _10d\"> </span>- Il livello 1 di va<span class=\"_ _0\"></span>lutazione \u00e8 s<span class=\"_ _0\"></span>tato utilizza<span class=\"_ _0\"></span>to per i titoli ave<span class=\"_ _0\"></span>nti valore non sign<span class=\"_ _0\"></span>ificativo. Il <span class=\"_ _3c\"></span>li<span class=\"_ _0\"></span>vello <span class=\"_ _3f\"></span>2 <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lutazione, <span class=\"_ _3f\"></span>uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>str<span class=\"_ _0\"></span>umenti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>mis<span class=\"_ _0\"></span>urati <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _3f\"></span>si <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>asa <span class=\"_ _3f\"></span>su <span class=\"_ _3f\"></span>param<span class=\"_ _0\"></span>etri,<span class=\"_ _254\"> </span>come <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>unker, <span class=\"_ _4\"></span>cambi <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>tas<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>interesse, <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>sono q<span class=\"_ _3\"></span>uota<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>me<span class=\"_ _0\"></span>rcati <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivi <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>sservab<span class=\"_ _0\"></span>ili <span class=\"_ _4\"></span>su <span class=\"_ _3\"></span>curve <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>tassi <span class=\"_ _4\"></span>uff<span class=\"_ _0\"></span>iciali.<span class=\"_ _254\"> </span>L\u2019attivit\u00e0 <span class=\"_ _3c\"></span>finanziaria <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>livello <span class=\"_ _0\"></span>2 <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>relativa <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>positivo <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>derivat<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span>sugli <span class=\"_ _0\"></span>interess<span class=\"_ _0\"></span>i mentre<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>con il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>2 a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023<span class=\"_ _0\"></span> \u00e8<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>lativa <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>negat<span class=\"_ _0\"></span>ivi<span class=\"_ _254\"> </span>del derivato sui c<span class=\"_ _0\"></span>ambi, bun<span class=\"_ _0\"></span>ker e parte interess<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span>Strumenti non<span class=\"_ _0\"></span> finanziar<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span>Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>sussistono <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>non <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>inanziari v<span class=\"_ _3\"></span>alutati <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _4\"></span>dicembre <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>rappresentati <span class=\"_ _3\"></span>dalle<span class=\"_ _254\"> </span></span></span>attivit\u00e0 biologic<span class=\"_ _0\"></span>he della socie<span class=\"_ _0\"></span>t\u00e0 produttrice m<span class=\"_ _0\"></span>essicana. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-788": {
   "value": "NOTA 32. Inform<span class=\"_ _3\"></span>ativa sugli strumenti finanzia<span class=\"_ _3\"></span>ri- informazioni integrative La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>riportata <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ostra <span class=\"_ _0\"></span>una d<span class=\"_ _0\"></span>ettagliata <span class=\"_ _0\"></span>analisi <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _3c\"></span>e pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>7, <span class=\"_ _0\"></span>second<span class=\"_ _0\"></span>o le categorie pre<span class=\"_ _0\"></span>viste dall\u2019IF<span class=\"_ _0\"></span>RS 9 per il 2023 e 20<span class=\"_ _0\"></span>22. Valori in migliaia \u20ac Valore Bilancio 31.12.2023<span class=\"_ _254\"> </span>Attivit\u00e0 a costo amm.to<span class=\"_ _254\"> </span>Attivit\u00e0 a fair value a CE** Attivit\u00e0 a fair value a OCI* Passivit\u00e0 a costo amm.to Passivit\u00e0 a fair value a OCI* Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ad\"> </span>  Altre partecipazioni <span class=\"_ _1d0\"> </span>974  <span class=\"_ _70\"> </span>974  <span class=\"_ _10c\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.317  <span class=\"_ _fd\"> </span>3.567  <span class=\"_ _16c\"> </span>-  <span class=\"_ _f1\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _ae\"> </span>-  <span class=\"_ _13d\"> </span>-  Crediti commerciali <span class=\"_ _1f4\"> </span>143.737  <span class=\"_ _49\"> </span>143.737  <span class=\"_ _17d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _f1\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _13d\"> </span>-  Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>12.435  <span class=\"_ _4d\"> </span>12.435  <span class=\"_ _45\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>582  <span class=\"_ _ab\"> </span>14.571  <span class=\"_ _ca\"> </span>12  <span class=\"_ _ab\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _1c2\"> </span>-<span class=\"_ _0\"></span>  Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>90.062  <span class=\"_ _1c8\"> </span>90.062  <span class=\"_ _155\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _13d\"> </span>-  Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>66.108  <span class=\"_ _132\"> </span>265.3<span class=\"_ _0\"></span>46 12  <span class=\"_ _10a\"> </span>750<span class=\"_ _0\"></span>  <span class=\"_ _a5\"> </span>- <span class=\"_ _14d\"> </span>- Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _195\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _163\"> </span>  Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _195\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _ad\"> </span>  Debiti obbligazionari <span class=\"_ _1ce\"> </span>(20.000) <span class=\"_ _11b\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(20.000) <span class=\"_ _45\"> </span>-  Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span>(79.669) <span class=\"_ _10c\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(79.669) <span class=\"_ _157\"> </span>-  Debiti non correnti vs altri finanziatori (oltre 12M) (626) <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(626) <span class=\"_ _4a\"> </span>-  Debiti non correnti vs altri finanziatori (Oltre 12M) IFRS 16 (47.904) <span class=\"_ _ae\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(47.904) Passivit\u00e0 strumenti derivati di copertura (Non corrente) (175)  <span class=\"_ _180\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(175)  Debiti saldo prezzo su acquisizioni (Non corrente) (17.716) <span class=\"_ _4a\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(17.716) <span class=\"_ _6d\"> </span>-<span class=\"_ _0\"></span>  Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  Debiti vs banche a M-L termine (parte corrente) (23.948) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(23.948) <span class=\"_ _16a\"> </span>-  Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(2.548)<span class=\"_ _0\"></span> <span class=\"_ _147\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(2.548) <span class=\"_ _13a\"> </span>-  Debiti non correnti vs altri finanziatori (Corrente) (799) <span class=\"_ _b2\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(799) <span class=\"_ _f7\"> </span>-  Debiti non correnti vs altri finanz.ri (parte corrente) IFRS 16 (12.855) <span class=\"_ _103\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(12.855) <span class=\"_ _14b\"> </span>-  Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve termine (511) <span class=\"_ _9c\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(511) <span class=\"_ _4d\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Corrente) (1.057) <span class=\"_ _46\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _13d\"> </span>(1.057)<span class=\"_ _0\"></span> Debiti per saldo prezzo su acquisizioni (Corrente) (5.858) <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(5.858) <span class=\"_ _13a\"> </span>-  Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span><span class=\"ff7\">(548) <span class=\"_ _ef\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(548) <span class=\"_ _4a\"> </span></span>-  Debiti commerciali <span class=\"_ _1f8\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _161\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(159.973) <span class=\"_ _5e\"> </span></span>-  Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _4d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(6.815) <span class=\"_ _161\"> </span></span>-  Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _10d\"> </span></span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _fd\"> </span><span class=\"ff7\">(27.879) <span class=\"_ _4e\"> </span></span>-  Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>413.881) <span class=\"_ _ca\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _f1\"> </span>-  <span class=\"_ _f1\"> </span>(4<span class=\"_ _0\"></span>12.649)<span class=\"_ _254\"> </span>(1.232) * Conto economico complessivo, ** Conto economico Valori in migliaia \u20ac Valore Bilancio 31.12.2022<span class=\"_ _254\"> </span>Attivit\u00e0 a costo amm.to<span class=\"_ _254\"> </span>Attivit\u00e0 a fair value a CE** Attivit\u00e0 a fair value a OCI* Passivit\u00e0 a costo amm.to<span class=\"ff1 fs0 fc0\"> </span>Passivit\u00e0 a fair value a OCI*<span class=\"ff1 fs0 fc0\"> </span>Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  Altre partecipazioni <span class=\"_ _1d0\"> </span>723  <span class=\"_ _70\"> </span>723  <span class=\"_ _10d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  Altre attivit\u00e0 finanziarie non correnti <span class=\"_ _fd\"> </span>4.903  <span class=\"_ _c0\"> </span>3.445  <span class=\"_ _a3\"> </span>-  <span class=\"_ _180\"> </span>1.459  <span class=\"_ _16c\"> </span>-  <span class=\"_ _13d\"> </span>-<span class=\"_ _0\"></span>  Crediti commerciali <span class=\"_ _1f4\"> </span>119.107  <span class=\"_ _4a\"> </span>1<span class=\"_ _3\"></span>19.107  <span class=\"_ _47\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Attivit\u00e0 fiscali <span class=\"_ _1f7\"> </span>16.929  <span class=\"_ _ab\"> </span>16.929  <span class=\"_ _5d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _e5\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _c4\"> </span>14.<span class=\"_ _3\"></span>156  <span class=\"_ _12f\"> </span>14.146  <span class=\"_ _142\"> </span>10  <span class=\"_ _4d\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _c3\"> </span>-  Disponibilit\u00e0 liquide e mezzi equivalenti <span class=\"_ _11b\"> </span>68.830  <span class=\"_ _4a\"> </span>68.8<span class=\"_ _0\"></span>30  <span class=\"_ _92\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _c3\"> </span>-  Attivit\u00e0 finanziarie <span class=\"_ _97\"> </span>2<span class=\"_ _0\"></span>24.647  <span class=\"_ _aa\"> </span>223.178 10  <span class=\"_ _147\"> </span>1.459  <span class=\"_ _164\"> </span>- <span class=\"_ _ec\"> </span>- Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _9c\"> </span>  <span class=\"_ _32\"> </span>  <span class=\"_ _ac\"> </span>  Passivit\u00e0 finanziarie di cui: <span class=\"_ _83\"> </span>  <span class=\"_ _ea\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _c4\"> </span>  <span class=\"_ _74\"> </span>  <span class=\"_ _19e\"> </span>  Debiti obbligazionari <span class=\"_ _1ce\"> </span>(25.000) <span class=\"_ _10e\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(25.000) <span class=\"_ _164\"> </span>-  Debiti vs banche a M-L termine (Oltre 12M)<span class=\"_ _254\"> </span>(44.838) <span class=\"_ _43\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(44.838)<span class=\"_ _0\"></span> <span class=\"_ _16a\"> </span>-  Debiti non correnti vs altri finanziatori (oltre 12M) (1.424) <span class=\"_ _4d\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.424) <span class=\"_ _a5\"> </span>-<span class=\"_ _254\"> </span>Debiti non correnti vs altri finanziatori (Oltre 12M) IFRS 16 (29.834) <span class=\"_ _ae\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(29.834) <span class=\"_ _ca\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Non corrente) -  <span class=\"_ _c8\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>-  <span class=\"_ _c3\"> </span>-  Debiti saldo prezzo su acquisizioni (Non corrente) - <span class=\"_ _18\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>- <span class=\"_ _12d\"> </span>-  Debiti obbligazionari (parte corrente) <span class=\"_ _147\"> </span>(5.000) <span class=\"_ _f7\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(5.000) <span class=\"_ _132\"> </span>-  Debiti vs banche a M-L termine (parte corrente) (11.805) <span class=\"_ _170\"> </span>-  <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.805) <span class=\"_ _a3\"> </span>-  Debiti bancari a breve termine <span class=\"_ _15c\"> </span>(3.933)<span class=\"_ _0\"></span> <span class=\"_ _ee\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _16d\"> </span></span>(3.933) <span class=\"_ _13a\"> </span>-<span class=\"_ _0\"></span>  Debiti non correnti vs altri finanziatori (Corrente) (940) <span class=\"_ _16d\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(940) <span class=\"_ _4a\"> </span>-  Debiti non correnti vs altri finanz.ri (parte corrente) IFRS 16 (11.740) <span class=\"_ _189\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(11.740)<span class=\"_ _0\"></span> <span class=\"_ _13f\"> </span>-  Debiti verso altri finanziatori a b<span class=\"_ _0\"></span>reve termine (1.051) <span class=\"_ _12f\"> </span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.051) <span class=\"_ _40\"> </span>-  Passivit\u00e0 strumenti derivati di copertura (Corrente) (619) <span class=\"_ _113\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>-  <span class=\"_ _c3\"> </span>(619) Debiti per saldo prezzo su acquisizioni (Corrente) (1.700) <span class=\"_ _ab\"> </span>-  <span class=\"_ _e5\"> </span>-  <span class=\"_ _180\"> </span><span class=\"ff1\">-  <span class=\"_ _fd\"> </span></span>(1.700) <span class=\"_ _af\"> </span>-  Altre passivit\u00e0 non correnti <span class=\"_ _185\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _113\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(735)<span class=\"ff7\"> <span class=\"_ _14c\"> </span></span>-  Debiti commerciali <span class=\"_ _1f8\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(134.807)<span class=\"ff7\"> <span class=\"_ _53\"> </span></span>-  Passivit\u00e0 fiscali <span class=\"_ _1f9\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _ee\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(4.730)<span class=\"ff7\"> <span class=\"_ _13a\"> </span></span>-  Altre passivit\u00e0 correnti <span class=\"_ _38\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _ae\"> </span></span>-  <span class=\"_ _16d\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _16d\"> </span>(23.669)<span class=\"ff7\"> <span class=\"_ _157\"> </span></span>-  Passivit\u00e0 finanziarie <span class=\"_ _33\"> </span>(<span class=\"_ _0\"></span>301.825) <span class=\"_ _142\"> </span>-  <span class=\"_ _fd\"> </span>-  <span class=\"_ _180\"> </span>-  <span class=\"_ _fd\"> </span>(301.206)<span class=\"_ _254\"> </span>(619) * Conto economico complessivo, ** Conto economico Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>tra <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>solo <span class=\"_ _3c\"></span>quelle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cAltre <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>\u201cAlt<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>crediti <span class=\"_ _3c\"></span>ed<span class=\"_ _0\"></span> altre <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>prendono <span class=\"_ _0\"></span>tito<span class=\"_ _0\"></span>li, o<span class=\"_ _0\"></span>vvero <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>vengono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n impatto <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>onto <span class=\"_ _0\"></span>economico<span class=\"_ _0\"></span> ed<span class=\"_ _0\"></span> includ<span class=\"_ _0\"></span>ono, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>dei d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>a con <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>patto <span class=\"_ _0\"></span>a conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plessivo. I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerciali <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> gli <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>i cr<span class=\"_ _0\"></span>editi <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>valutati<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>nom<span class=\"_ _0\"></span>inale c<span class=\"_ _0\"></span>he considerata la rapidit\u00e0 di incasso, coincide con il <span class=\"_ _3\"></span>valore determinato dall\u2019a<span class=\"_ _0\"></span>pplicazione del costo ammortizzato, in <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>l\u2019IFRS <span class=\"_ _5a\"> </span>9. <span class=\"_ _5a\"> </span>Tra <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"> </span>pa<span class=\"_ _0\"></span>ssivit\u00e0 <span class=\"_ _5a\"> </span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>deriva<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>negoziaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>rientrano <span class=\"_ _5a\"> </span>nella <span class=\"_ _5a\"> </span>categor<span class=\"_ _0\"></span>ia \u201cPassivit\u00e0 <span class=\"_ _54\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>alue</span>\u201d,<span class=\"_ _254\"> </span> <span class=\"_ _3f\"></span>m<span class=\"_ _0\"></span>entre <span class=\"_ _54\"></span>i <span class=\"_ _54\"></span>deri<span class=\"_ _0\"></span>vati <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _54\"></span>vengono <span class=\"_ _54\"></span>registr<span class=\"_ _0\"></span>ati <span class=\"_ _54\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>value</span>, <span class=\"_ _3f\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>relativa<span class=\"_ _0\"></span> variazione <span class=\"_ _55\"> </span>v<span class=\"_ _0\"></span>iene <span class=\"_ _55\"> </span>contabili<span class=\"_ _0\"></span>zzata <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>una <span class=\"_ _55\"> </span>riser<span class=\"_ _0\"></span>va <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>patrimonio <span class=\"_ _56\"> </span>netto, <span class=\"_ _55\"> </span>che <span class=\"_ _55\"> </span>costitui<span class=\"_ _0\"></span>sce <span class=\"_ _55\"> </span>il <span class=\"_ _55\"> </span>conto <span class=\"_ _55\"> </span>econom<span class=\"_ _0\"></span>ico complessivo. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>segnala<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>riguard<span class=\"_ _0\"></span>o, c<span class=\"_ _0\"></span>he il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo, <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>contratti<span class=\"_ _0\"></span> deri<span class=\"_ _0\"></span>vati relati<span class=\"_ _0\"></span>vi alla copertura<span class=\"_ _0\"></span> dei tassi di i<span class=\"_ _0\"></span>nteresse, bun<span class=\"_ _0\"></span>ker ed ai tassi d<span class=\"_ _0\"></span>i cambio, come gi<span class=\"_ _0\"></span>\u00e0 segnalato alle<span class=\"_ _0\"></span> Note 5 e 14. Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>isulta, <span class=\"_ _0\"></span>infatti<span class=\"_ _0\"></span>, i<span class=\"_ _0\"></span>n ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>mento d<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>opertura<span class=\"_ _0\"></span> (swa<span class=\"_ _0\"></span>p) s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>bunker <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la societ\u00e0 armatric<span class=\"_ _0\"></span>e ha attivato allo<span class=\"_ _0\"></span> scopo di ridurre e contro<span class=\"_ _0\"></span>llare i rischi connessi alle va<span class=\"_ _0\"></span>riazioni del prezzo della<span class=\"_ _0\"></span> materia <span class=\"_ _3\"></span>prima, <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _4\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _3\"></span>negativo per <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>10<span class=\"_ _0\"></span>9 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia, <span class=\"_ _4\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>passivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _4\"></span>corr<span class=\"_ _0\"></span>enti con contro<span class=\"_ _0\"></span>partita la riserva <span class=\"_ _0\"></span>di patrimonio netto<span class=\"_ _0\"></span> apposit<span class=\"_ _0\"></span>amente designata<span class=\"_ _0\"></span>. Alla <span class=\"_ _3f\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>icembre<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>risult<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>uno<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _3c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>cop<span class=\"_ _0\"></span>ertura <span class=\"_ _3f\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>ta<span class=\"_ _0\"></span>ssi <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>i<span class=\"_ _0\"></span>nteresse, <span class=\"_ _3f\"></span>legato<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>al finanziamento<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>milioni, <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _4\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _4\"></span><span class=\"ff1\">\u00e8 <span class=\"_ _4\"></span>negati<span class=\"_ _0\"></span>vo <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>ad <span class=\"_ _3\"></span>euro <span class=\"_ _4\"></span>117 <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>(e<span class=\"_ _0\"></span>uro <span class=\"_ _4\"></span>58 <span class=\"_ _4\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _4\"></span>positivo </span></span>e <span class=\"_ _54\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _54\"></span>1<span class=\"_ _0\"></span>75 <span class=\"_ _5a\"> </span>migliaia <span class=\"_ _5a\"> </span>negati<span class=\"_ _0\"></span>vo), <span class=\"_ _54\"> </span>r<span class=\"_ _0\"></span>ilevato <span class=\"_ _5a\"> </span>alle <span class=\"_ _5a\"> </span>voci <span class=\"_ _5a\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5a\"> </span>finanziarie <span class=\"_ _5b\"> </span>non <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _5a\"> </span>e <span class=\"_ _5a\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _54\"> </span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _5a\"> </span>con<span class=\"_ _0\"></span> contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.  Ancora <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>strum<span class=\"_ _0\"></span>ento<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> inter<span class=\"_ _0\"></span>esse, <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> euro<span class=\"_ _0\"></span> 5,5<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>milioni, il <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _54\"></span><span class=\"ff7\">fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _54\"></span></span>positivo <span class=\"_ _54\"></span>\u00e8 <span class=\"_ _54\"></span>pari <span class=\"_ _54\"></span>ad <span class=\"_ _54\"></span>euro <span class=\"_ _54\"></span>241 <span class=\"_ _54\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _54\"></span>rilevato <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _54\"></span>voce <span class=\"_ _54\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>fina<span class=\"_ _0\"></span>nziarie <span class=\"_ _54\"></span>non <span class=\"_ _54\"></span>correnti <span class=\"_ _54\"></span>co<span class=\"_ _0\"></span>n contropartita la<span class=\"_ _0\"></span> riserva di p<span class=\"_ _0\"></span>atrimonio netto<span class=\"_ _0\"></span> appositamente d<span class=\"_ _0\"></span>esignata.<span class=\"_ _254\"> </span>Infine, un <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rzo <span class=\"_ _3\"></span>strumento di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>opertura <span class=\"_ _3\"></span>sui tassi <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse sul <span class=\"_ _3\"></span>finanziamento di <span class=\"_ _3\"></span>euro 15.000 <span class=\"_ _3\"></span>migliaia, in <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>apo a Frutt<span class=\"_ _0\"></span>ital S.r.l. <span class=\"_ _0\"></span>il cui<span class=\"_ _0\"></span> mar<span class=\"_ _0\"></span>k to <span class=\"_ _0\"></span>market alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>del b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>positivo <span class=\"_ _0\"></span>e pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>euro 451 <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia, iscritto nella voce attivi<span class=\"_ _0\"></span>t\u00e0 finanziari<span class=\"_ _0\"></span>e non correnti c<span class=\"_ _0\"></span>on contropartita<span class=\"_ _0\"></span> la riserva di <span class=\"_ _0\"></span>patrimonio netto<span class=\"_ _0\"></span>.  Vi <span class=\"_ _0\"></span>\u00e8, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>copertura <span class=\"_ _3c\"></span>su <span class=\"_ _0\"></span>acquisti <span class=\"_ _0\"></span>usd <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>mark <span class=\"_ _0\"></span>to <span class=\"_ _3c\"></span>market <span class=\"_ _0\"></span>risulta <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>950 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia, iscritto nella voce<span class=\"_ _0\"></span> Passivit\u00e0 fi<span class=\"_ _0\"></span>nanziarie corr<span class=\"_ _0\"></span>enti con contropa<span class=\"_ _0\"></span>rtita riserva di <span class=\"_ _0\"></span>patrimo<span class=\"_ _0\"></span>nio netto<span class=\"_ _254\"> </span>.<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>fat<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>tali <span class=\"_ _54\"></span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>soddisfino <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>dis<span class=\"_ _0\"></span>posizioni <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>IFRS, <span class=\"_ _54\"></span>compreso <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>livel<span class=\"_ _0\"></span>lo <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>gerarchia <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span><span class=\"ff7\">fair<span class=\"_ _254\"> </span></span><span class=\"ff7\"><span class=\"_ _0\"></span> </span>value<span class=\"ff1\"> in cui ricla<span class=\"_ _0\"></span>ssificare la re<span class=\"_ _0\"></span>lativa valutazion<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>Nella valutazione<span class=\"_ _0\"></span> del f<span class=\"_ _3\"></span>air<span class=\"_ _0\"></span> value di un\u2019attivit\u00e0 o una passivit\u00e0,<span class=\"_ _0\"></span> il Gruppo si avvale per quanto<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>ossib<span class=\"_ _0\"></span>ile di <span class=\"_ _3\"></span>dati d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> mercato <span class=\"_ _3f\"></span>os<span class=\"_ _0\"></span>servabili. <span class=\"_ _54\"></span>I <span class=\"_ _3f\"></span>fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>istinti <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>vari <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>ivelli <span class=\"_ _3f\"></span>gerarc<span class=\"_ _0\"></span>hici <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>dati <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>input <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3f\"></span>n<span class=\"_ _0\"></span>elle<span class=\"_ _254\"> </span> tecniche di valut<span class=\"_ _0\"></span>azione, co<span class=\"_ _0\"></span>me illustrato di se<span class=\"_ _0\"></span>guito.<span class=\"_ _254\"> </span> <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le t<span class=\"_ _0\"></span>ecniche <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione uti<span class=\"_ _0\"></span>lizzano <span class=\"_ _0\"></span>prezz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quotati <span class=\"_ _0\"></span>(non <span class=\"_ _0\"></span>rettifica<span class=\"_ _0\"></span>ti) s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>attivo<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>er<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>le attivit\u00e0 o le <span class=\"_ _0\"></span>passivit\u00e0 iden<span class=\"_ _0\"></span>tiche soggette a<span class=\"_ _0\"></span>lla valutazio<span class=\"_ _0\"></span>ne;  <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello <span class=\"_ _3d\"> </span>2: <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>tecniche <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>valutazione <span class=\"_ _55\"> </span>considerano <span class=\"_ _55\"> </span>input <span class=\"_ _55\"> </span>divers<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>dal<span class=\"_ _0\"></span>le <span class=\"_ _55\"> </span>q<span class=\"_ _3\"></span>uotazi<span class=\"_ _0\"></span>oni <span class=\"_ _55\"> </span>precedenti, <span class=\"_ _55\"> </span>ma<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>comunque oss<span class=\"_ _0\"></span>ervabili diretta<span class=\"_ _0\"></span>mente (prezzi) o i<span class=\"_ _0\"></span>ndiretta<span class=\"_ _0\"></span>mente (derivati dai<span class=\"_ _0\"></span> prezzi) s<span class=\"_ _0\"></span>ul mercato;  <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _0\"></span>e usate utilizzan<span class=\"_ _0\"></span>o input che non <span class=\"_ _0\"></span>si basano su <span class=\"_ _0\"></span>dati di mercato o<span class=\"_ _0\"></span>sservabili. </span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>Se i dati di <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>put utilizzati per v<span class=\"_ _3\"></span>alutar<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>il fair value <span class=\"_ _3\"></span>di un\u2019attivit\u00e0<span class=\"_ _0\"></span> o <span class=\"_ _3\"></span>una passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _254\"> </span> gerarchia <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fair <span class=\"_ _3c\"></span>value<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>intera <span class=\"_ _3c\"></span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>ins<span class=\"_ _0\"></span>erita <span class=\"_ _3c\"></span>nello <span class=\"_ _3c\"></span>stesso <span class=\"_ _3f\"></span>livello <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>gerarchia <span class=\"_ _3c\"></span>dell\u2019in<span class=\"_ _0\"></span>put <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>livello <span class=\"_ _3c\"></span>pi\u00f9<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> basso che \u00e8 significativo per l\u2019intera valutazione. Il Gruppo <span class=\"_ _3\"></span>rileva i trasferimenti tr<span class=\"_ _0\"></span>a i <span class=\"_ _3\"></span>vari livelli della gerarchia<span class=\"_ _254\"> </span> del fair value alla<span class=\"_ _0\"></span> fine dell\u2019eser<span class=\"_ _0\"></span>cizio nel quale <span class=\"_ _0\"></span>il trasferimento<span class=\"_ _0\"></span> ha avuto luo<span class=\"_ _0\"></span>go.<span class=\"_ _254\"> </span>Strumenti f<span class=\"_ _0\"></span>inanziari<span class=\"_ _254\"> </span> I <span class=\"_ _3\"></span>derivati<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>valutati utilizzan<span class=\"_ _0\"></span>do tecniche <span class=\"_ _3\"></span>che si <span class=\"_ _3\"></span>basano sui dati <span class=\"_ _3\"></span>di mercato, sono <span class=\"ff7\">swap <span class=\"_ _3\"></span>sul bunker<span class=\"ff1\"> e <span class=\"_ _3\"></span>cambi ed <span class=\"_ _3\"></span><span class=\"ff7\">IRS<span class=\"_ _254\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff7\"> </span></span></span>sui <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>assi <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>interesse<span class=\"ff1\"> <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>hanno finalit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _3\"></span>equo <span class=\"_ _3\"></span>degli <span class=\"_ _4\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _3\"></span>sottostanti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>flussi<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>di cassa. <span class=\"_ _0\"></span>Le tecniche di <span class=\"_ _0\"></span>valutaz<span class=\"_ _0\"></span>ione applicate c<span class=\"_ _0\"></span>on maggior fre<span class=\"_ _0\"></span>quenza includ<span class=\"_ _0\"></span>ono i m<span class=\"_ _0\"></span>odelli di \u2019forward<span class=\"_ _0\"></span> pricing\u2018 e<span class=\"_ _254\"> </span> \u2019<span class=\"ff7\">swap</span>\u2019, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzano <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alcoli <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>re a<span class=\"_ _0\"></span>ttuale. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>seguente <span class=\"_ _3c\"></span>analizza <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati<span class=\"_ _254\"> </span> al <span class=\"ff7\">fair valu<span class=\"_ _0\"></span>e</span> in base a tre d<span class=\"_ _0\"></span>ifferenti livelli<span class=\"_ _0\"></span> di valutazione.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Valori in migliaia \u20ac <span class=\"_ _184\"> </span>31.12.2023 <span class=\"_ _1f\"> </span>31.12.2022<span class=\"_ _254\"> </span> Attivit\u00e0 finanziarie <span class=\"_ _1f4\"> </span>Livello 1<span class=\"_ _254\"> </span>Livello 2<span class=\"_ _254\"> </span>Livello 3<span class=\"_ _254\"> </span>Livello 1<span class=\"_ _254\"> </span>Livello 2<span class=\"_ _254\"> </span>Livello 3<span class=\"_ _254\"> </span>Attivit\u00e0 finanziarie correnti <span class=\"_ _13\"> </span>12  <span class=\"_ _101\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>10  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1c4\"> </span>-  Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>750  <span class=\"_ _10a\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>1.459  <span class=\"_ _11b\"> </span>-  Passivit\u00e0 finanziarie <span class=\"_ _1c3\"> </span><span class=\"ff1\">  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span> </span><span class=\"ff1\"> </span>Derivati di negoziazione <span class=\"_ _8a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>(1.232) <span class=\"_ _a3\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>(619) <span class=\"_ _10d\"> </span>-  Il livello 1 di va<span class=\"_ _0\"></span>lutazione \u00e8 s<span class=\"_ _0\"></span>tato utilizza<span class=\"_ _0\"></span>to per i titoli ave<span class=\"_ _0\"></span>nti valore non sign<span class=\"_ _0\"></span>ificativo. <span class=\"_ _0\"></span> Il <span class=\"_ _3c\"></span>li<span class=\"_ _0\"></span>vello <span class=\"_ _3f\"></span>2 <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lutazione, <span class=\"_ _3f\"></span>uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>str<span class=\"_ _0\"></span>umenti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>mis<span class=\"_ _0\"></span>urati <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _3f\"></span>si <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>asa <span class=\"_ _3f\"></span>su <span class=\"_ _3f\"></span>param<span class=\"_ _0\"></span>etri,<span class=\"_ _254\"> </span> come <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>unker, <span class=\"_ _4\"></span>cambi <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>tas<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>interesse, <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>sono q<span class=\"_ _3\"></span>uota<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>me<span class=\"_ _0\"></span>rcati <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivi <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>sservab<span class=\"_ _0\"></span>ili <span class=\"_ _4\"></span>su <span class=\"_ _3\"></span>curve <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>tassi <span class=\"_ _4\"></span>uff<span class=\"_ _0\"></span>iciali.<span class=\"_ _254\"> </span>  L\u2019attivit\u00e0 <span class=\"_ _3c\"></span>finanziaria <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>livello <span class=\"_ _0\"></span>2 <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>relativa <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>positivo <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>derivat<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> sugli <span class=\"_ _0\"></span>interess<span class=\"_ _0\"></span>i mentre<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>con il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>2 a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023<span class=\"_ _0\"></span> \u00e8<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>lativa <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>negat<span class=\"_ _0\"></span>ivi<span class=\"_ _254\"> </span> del derivato sui c<span class=\"_ _0\"></span>ambi, bun<span class=\"_ _0\"></span>ker e parte interess<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span> Strumenti non<span class=\"_ _0\"></span> finanziar<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>sussistono <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>non <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>inanziari v<span class=\"_ _3\"></span>alutati <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _4\"></span>dicembre <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>rappresentati <span class=\"_ _3\"></span>dalle<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span>attivit\u00e0 biologic<span class=\"_ _0\"></span>he della socie<span class=\"_ _0\"></span>t\u00e0 produttrice m<span class=\"_ _0\"></span>essicana.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-794": {
   "value": "Si <span class=\"_ _3c\"></span>segnala <span class=\"_ _3f\"></span>che <span class=\"_ _3c\"></span>tra <span class=\"_ _3f\"></span>le <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>solo <span class=\"_ _3c\"></span>quelle<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>\u201cAltre <span class=\"_ _3c\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _3c\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _3c\"></span>non <span class=\"_ _3c\"></span>c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _3c\"></span>e <span class=\"_ _3c\"></span>\u201cAlt<span class=\"_ _0\"></span>ri <span class=\"_ _3c\"></span>crediti <span class=\"_ _3c\"></span>ed<span class=\"_ _0\"></span> altre <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 c<span class=\"_ _0\"></span>orrenti\u201d <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>prendono <span class=\"_ _0\"></span>tito<span class=\"_ _0\"></span>li, o<span class=\"_ _0\"></span>vvero <span class=\"_ _0\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _0\"></span>che <span class=\"_ _3c\"></span>vengono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n impatto <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>onto <span class=\"_ _0\"></span>economico<span class=\"_ _0\"></span> ed<span class=\"_ _0\"></span> includ<span class=\"_ _0\"></span>ono, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>positi<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>dei d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>copertur<span class=\"_ _0\"></span>a con <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>patto <span class=\"_ _0\"></span>a conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plessivo. I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerciali <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> gli <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>i cr<span class=\"_ _0\"></span>editi <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>valutati<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>nom<span class=\"_ _0\"></span>inale c<span class=\"_ _0\"></span>he considerata la rapidit\u00e0 di incasso, coincide con il <span class=\"_ _3\"></span>valore determinato dall\u2019a<span class=\"_ _0\"></span>pplicazione del costo ammortizzato, in <span class=\"_ _54\"></span>c<span class=\"_ _0\"></span>onformit\u00e0 <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>l\u2019IFRS <span class=\"_ _5a\"> </span>9. <span class=\"_ _5a\"> </span>Tra <span class=\"_ _5a\"> </span>le <span class=\"_ _54\"> </span>pa<span class=\"_ _0\"></span>ssivit\u00e0 <span class=\"_ _5a\"> </span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _5a\"> </span>i <span class=\"_ _54\"></span>deriva<span class=\"_ _0\"></span>ti <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>negoziaz<span class=\"_ _0\"></span>ione <span class=\"_ _5a\"> </span>rientrano <span class=\"_ _5a\"> </span>nella <span class=\"_ _5a\"> </span>categor<span class=\"_ _0\"></span>ia \u201cPassivit\u00e0 <span class=\"_ _54\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span><span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _3f\"></span>v<span class=\"_ _0\"></span>alue</span>\u201d,<span class=\"_ _254\"> </span>il <span class=\"_ _3f\"></span>fat<span class=\"_ _0\"></span>to <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3f\"></span>tali <span class=\"_ _54\"></span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _54\"></span>soddisfino <span class=\"_ _54\"></span>le <span class=\"_ _3f\"></span>dis<span class=\"_ _0\"></span>posizioni <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>IFRS, <span class=\"_ _54\"></span>compreso <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>livel<span class=\"_ _0\"></span>lo <span class=\"_ _3f\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>gerarchia <span class=\"_ _54\"></span>del <span class=\"_ _54\"></span><span class=\"ff7\">fair<span class=\"_ _254\"> </span></span><span class=\"ff7\"><span class=\"_ _0\"></span> </span>value<span class=\"ff1\"> in cui ricla<span class=\"_ _0\"></span>ssificare la re<span class=\"_ _0\"></span>lativa valutazion<span class=\"_ _0\"></span>e.<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>Nella valutazione<span class=\"_ _0\"></span> del f<span class=\"_ _3\"></span>air<span class=\"_ _0\"></span> value di un\u2019attivit\u00e0 o una passivit\u00e0,<span class=\"_ _0\"></span> il Gruppo si avvale per quanto<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>ossib<span class=\"_ _0\"></span>ile di <span class=\"_ _3\"></span>dati d<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> mercato <span class=\"_ _3f\"></span>os<span class=\"_ _0\"></span>servabili. <span class=\"_ _54\"></span>I <span class=\"_ _3f\"></span>fair <span class=\"_ _3f\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3f\"></span>sono <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>istinti <span class=\"_ _3f\"></span>in <span class=\"_ _54\"></span>vari <span class=\"_ _3f\"></span>l<span class=\"_ _0\"></span>ivelli <span class=\"_ _3f\"></span>gerarc<span class=\"_ _0\"></span>hici <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3f\"></span>ai <span class=\"_ _54\"></span>dati <span class=\"_ _54\"></span>di <span class=\"_ _3f\"></span>input <span class=\"_ _3f\"></span>ut<span class=\"_ _0\"></span>ilizzati <span class=\"_ _3f\"></span>n<span class=\"_ _0\"></span>elle<span class=\"_ _254\"> </span> tecniche di valut<span class=\"_ _0\"></span>azione, co<span class=\"_ _0\"></span>me illustrato di se<span class=\"_ _0\"></span>guito.<span class=\"_ _254\"> </span> <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 1:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le t<span class=\"_ _0\"></span>ecniche <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>zione uti<span class=\"_ _0\"></span>lizzano <span class=\"_ _0\"></span>prezz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quotati <span class=\"_ _0\"></span>(non <span class=\"_ _0\"></span>rettifica<span class=\"_ _0\"></span>ti) s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>attivo<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>er<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>le attivit\u00e0 o le <span class=\"_ _0\"></span>passivit\u00e0 iden<span class=\"_ _0\"></span>tiche soggette a<span class=\"_ _0\"></span>lla valutazio<span class=\"_ _0\"></span>ne;  <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello <span class=\"_ _3d\"> </span>2: <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>tecniche <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>valutazione <span class=\"_ _55\"> </span>considerano <span class=\"_ _55\"> </span>input <span class=\"_ _55\"> </span>divers<span class=\"_ _0\"></span>i <span class=\"_ _3d\"> </span>dal<span class=\"_ _0\"></span>le <span class=\"_ _55\"> </span>q<span class=\"_ _3\"></span>uotazi<span class=\"_ _0\"></span>oni <span class=\"_ _55\"> </span>precedenti, <span class=\"_ _55\"> </span>ma<span class=\"_ _254\"> </span></span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>comunque oss<span class=\"_ _0\"></span>ervabili diretta<span class=\"_ _0\"></span>mente (prezzi) o i<span class=\"_ _0\"></span>ndiretta<span class=\"_ _0\"></span>mente (derivati dai<span class=\"_ _0\"></span> prezzi) s<span class=\"_ _0\"></span>ul mercato;  <span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">Livello 3: le tecnich<span class=\"_ _0\"></span>e usate utilizzan<span class=\"_ _0\"></span>o input che non <span class=\"_ _0\"></span>si basano su <span class=\"_ _0\"></span>dati di mercato o<span class=\"_ _0\"></span>sservabili. </span></span><span class=\"ffa\"><span class=\"ff1\"> </span></span>Se i dati di <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>put utilizzati per v<span class=\"_ _3\"></span>alutar<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>il fair value <span class=\"_ _3\"></span>di un\u2019attivit\u00e0<span class=\"_ _0\"></span> o <span class=\"_ _3\"></span>una passivit\u00e0 rientrano in diversi livelli della<span class=\"_ _254\"> </span> gerarchia <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>fair <span class=\"_ _3c\"></span>value<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>intera <span class=\"_ _3c\"></span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>ins<span class=\"_ _0\"></span>erita <span class=\"_ _3c\"></span>nello <span class=\"_ _3c\"></span>stesso <span class=\"_ _3f\"></span>livello <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>gerarchia <span class=\"_ _3c\"></span>dell\u2019in<span class=\"_ _0\"></span>put <span class=\"_ _3c\"></span>di <span class=\"_ _3c\"></span>livello <span class=\"_ _3c\"></span>pi\u00f9<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> basso che \u00e8 significativo per l\u2019intera valutazione. Il Gruppo <span class=\"_ _3\"></span>rileva i trasferimenti tr<span class=\"_ _0\"></span>a i <span class=\"_ _3\"></span>vari livelli della gerarchia<span class=\"_ _254\"> </span> del fair value alla<span class=\"_ _0\"></span> fine dell\u2019eser<span class=\"_ _0\"></span>cizio nel quale <span class=\"_ _0\"></span>il trasferimento<span class=\"_ _0\"></span> ha avuto luo<span class=\"_ _0\"></span>go.<span class=\"_ _254\"> </span>Strumenti f<span class=\"_ _0\"></span>inanziari<span class=\"_ _254\"> </span> I <span class=\"_ _3\"></span>derivati<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>valutati utilizzan<span class=\"_ _0\"></span>do tecniche <span class=\"_ _3\"></span>che si <span class=\"_ _3\"></span>basano sui dati <span class=\"_ _3\"></span>di mercato, sono <span class=\"ff7\">swap <span class=\"_ _3\"></span>sul bunker<span class=\"ff1\"> e <span class=\"_ _3\"></span>cambi ed <span class=\"_ _3\"></span><span class=\"ff7\">IRS<span class=\"_ _254\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff7\"> </span></span></span>sui <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>assi <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>interesse<span class=\"ff1\"> <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>hanno finalit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _3\"></span>equo <span class=\"_ _3\"></span>degli <span class=\"_ _4\"></span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _3\"></span>sottostanti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>flussi<span class=\"_ _254\"> </span></span><span class=\"ff1\"> </span>di cassa. <span class=\"_ _0\"></span>Le tecniche di <span class=\"_ _0\"></span>valutaz<span class=\"_ _0\"></span>ione applicate c<span class=\"_ _0\"></span>on maggior fre<span class=\"_ _0\"></span>quenza includ<span class=\"_ _0\"></span>ono i m<span class=\"_ _0\"></span>odelli di \u2019forward<span class=\"_ _0\"></span> pricing\u2018 e<span class=\"_ _254\"> </span> \u2019<span class=\"ff7\">swap</span>\u2019, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzano <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alcoli <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>re a<span class=\"_ _0\"></span>ttuale. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>seguente <span class=\"_ _3c\"></span>analizza <span class=\"_ _3c\"></span>gli <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ati<span class=\"_ _254\"> </span> al <span class=\"ff7\">fair valu<span class=\"_ _0\"></span>e</span> in base a tre d<span class=\"_ _0\"></span>ifferenti livelli<span class=\"_ _0\"></span> di valutazione.<span class=\"_ _254\"> </span><span class=\"_ _0\"></span> Valori in migliaia \u20ac <span class=\"_ _184\"> </span>31.12.2023 <span class=\"_ _1f\"> </span>31.12.2022<span class=\"_ _254\"> </span> Attivit\u00e0 finanziarie <span class=\"_ _1f4\"> </span>Livello 1<span class=\"_ _254\"> </span>Livello 2<span class=\"_ _254\"> </span>Livello 3<span class=\"_ _254\"> </span>Livello 1<span class=\"_ _254\"> </span>Livello 2<span class=\"_ _254\"> </span>Livello 3<span class=\"_ _254\"> </span>Attivit\u00e0 finanziarie correnti <span class=\"_ _13\"> </span>12  <span class=\"_ _101\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>10  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1c4\"> </span>-  Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>750  <span class=\"_ _10a\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>1.459  <span class=\"_ _11b\"> </span>-  Passivit\u00e0 finanziarie <span class=\"_ _1c3\"> </span><span class=\"ff1\">  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span>  <span class=\"_ _1c2\"> </span> </span><span class=\"ff1\"> </span>Derivati di negoziazione <span class=\"_ _8a\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>-  Derivati di copertura <span class=\"_ _183\"> </span>- <span class=\"_ _0\"></span> <span class=\"_ _1c4\"> </span>(1.232) <span class=\"_ _a3\"> </span>-  <span class=\"_ _1c4\"> </span>-  <span class=\"_ _1c4\"> </span>(619) <span class=\"_ _10d\"> </span>-  Il livello 1 di va<span class=\"_ _0\"></span>lutazione \u00e8 s<span class=\"_ _0\"></span>tato utilizza<span class=\"_ _0\"></span>to per i titoli ave<span class=\"_ _0\"></span>nti valore non sign<span class=\"_ _0\"></span>ificativo. <span class=\"_ _0\"></span> Il <span class=\"_ _3c\"></span>li<span class=\"_ _0\"></span>vello <span class=\"_ _3f\"></span>2 <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>va<span class=\"_ _0\"></span>lutazione, <span class=\"_ _3f\"></span>uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _3f\"></span>per <span class=\"_ _3f\"></span>gli <span class=\"_ _3f\"></span>str<span class=\"_ _0\"></span>umenti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3c\"></span>mis<span class=\"_ _0\"></span>urati <span class=\"_ _3f\"></span>al <span class=\"_ _3f\"></span><span class=\"ff7\">fair<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _3f\"></span>si <span class=\"_ _3c\"></span>b<span class=\"_ _0\"></span>asa <span class=\"_ _3f\"></span>su <span class=\"_ _3f\"></span>param<span class=\"_ _0\"></span>etri,<span class=\"_ _254\"> </span> come <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>unker, <span class=\"_ _4\"></span>cambi <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>tas<span class=\"_ _0\"></span>si <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>interesse, <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>sono q<span class=\"_ _3\"></span>uota<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>me<span class=\"_ _0\"></span>rcati <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ttivi <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>sservab<span class=\"_ _0\"></span>ili <span class=\"_ _4\"></span>su <span class=\"_ _3\"></span>curve <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>tassi <span class=\"_ _4\"></span>uff<span class=\"_ _0\"></span>iciali.<span class=\"_ _254\"> </span>  L\u2019attivit\u00e0 <span class=\"_ _3c\"></span>finanziaria <span class=\"_ _3c\"></span>valut<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>con <span class=\"_ _3c\"></span>il <span class=\"_ _3c\"></span>livello <span class=\"_ _0\"></span>2 <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3c\"></span>relativa <span class=\"_ _3c\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>positivo <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>derivat<span class=\"_ _0\"></span>o<span class=\"_ _254\"> </span> sugli <span class=\"_ _0\"></span>interess<span class=\"_ _0\"></span>i mentre<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>valuta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>con il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>2 a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023<span class=\"_ _0\"></span> \u00e8<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>lativa <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>negat<span class=\"_ _0\"></span>ivi<span class=\"_ _254\"> </span> del derivato sui c<span class=\"_ _0\"></span>ambi, bun<span class=\"_ _0\"></span>ker e parte interess<span class=\"_ _0\"></span>i.<span class=\"_ _254\"> </span> Strumenti non<span class=\"_ _0\"></span> finanziar<span class=\"_ _0\"></span>i<span class=\"_ _254\"> </span> Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>sussistono <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>non <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>inanziari v<span class=\"_ _3\"></span>alutati <span class=\"_ _3\"></span>al <span class=\"_ _4\"></span><span class=\"ff7\">fair value<span class=\"ff1\"> <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _4\"></span>dicembre <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>rappresentati <span class=\"_ _3\"></span>dalle<span class=\"_ _254\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span>attivit\u00e0 biologic<span class=\"_ _0\"></span>he della socie<span class=\"_ _0\"></span>t\u00e0 produttrice m<span class=\"_ _0\"></span>essicana.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-668": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsb4a\">NOTA 34. Oper<span class=\"_ _3\"></span>azioni con parti correlate<span class=\"_ _4\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb4b\">La Societ\u00e0 ed il Gruppo han<span class=\"_ _0\"></span>no attuato una procedura d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>condott<span class=\"_ _0\"></span>a relativamente all<span class=\"_ _0\"></span>\u2019effettuazione<span class=\"_ _0\"></span> di <span class=\"_ _3\"></span>operaz<span class=\"_ _0\"></span>ioni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb4c\">con <span class=\"_ _3c\"></span>parti<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>correlate,<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>societ\u00e0 <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>persone <span class=\"_ _3c\"></span>f<span class=\"_ _0\"></span>isiche, <span class=\"_ _3f\"></span>allo <span class=\"_ _3c\"></span>s<span class=\"_ _0\"></span>copo <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>monitorare <span class=\"_ _3f\"></span>e <span class=\"_ _3f\"></span>tracciare<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>le <span class=\"_ _3c\"></span>info<span class=\"_ _0\"></span>rmazioni <span class=\"_ _3f\"></span>necessari<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb4d\">concernenti <span class=\"_ _55\"> </span>operazioni <span class=\"_ _55\"> </span>tra <span class=\"_ _3d\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>del <span class=\"_ _55\"> </span>Gruppo <span class=\"_ _55\"> </span>nonch\u00e9 <span class=\"_ _55\"> </span>quelli <span class=\"_ _3d\"> </span>in <span class=\"_ _55\"> </span>cui <span class=\"_ _3d\"> </span>a<span class=\"_ _0\"></span>mministratori <span class=\"_ _55\"> </span>e <span class=\"_ _3d\"> </span>diri<span class=\"_ _0\"></span>genti <span class=\"_ _55\"> </span>della </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb4e\">Capogruppo abbiano<span class=\"_ _0\"></span> un interesse proprio<span class=\"_ _0\"></span>, al fine del loro controllo ed eve<span class=\"_ _0\"></span>ntuale autorizzazione<span class=\"_ _0\"></span>. La procedura </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb4f\">individua <span class=\"_ _5b\"> </span>i <span class=\"_ _5a\"> </span>sogg<span class=\"_ _0\"></span>etti <span class=\"_ _5a\"> </span>tenut<span class=\"_ _0\"></span>i <span class=\"_ _5b\"> </span>a <span class=\"_ _5a\"> </span>riferir<span class=\"_ _0\"></span>e <span class=\"_ _5a\"> </span>le <span class=\"_ _5b\"> </span>predette <span class=\"_ _5b\"> </span>informaz<span class=\"_ _0\"></span>ioni, <span class=\"_ _5a\"> </span>defi<span class=\"_ _0\"></span>nisce <span class=\"_ _5b\"> </span>quali <span class=\"_ _5a\"> </span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>ebbono <span class=\"_ _5b\"> </span>divenir<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb50\">oggetto di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>omunicazione, e fissa <span class=\"_ _4\"></span>i termini entro <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ui trasmettere l<span class=\"_ _3\"></span>e informazioni, precisandone il <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontenuto. Le </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb51\">principali atti<span class=\"_ _0\"></span>vit\u00e0 infragrup<span class=\"_ _0\"></span>po, regolate a prezzi di m<span class=\"_ _0\"></span>ercato, si sono svilup<span class=\"_ _0\"></span>pate attraverso rap<span class=\"_ _0\"></span>porti contrattu<span class=\"_ _0\"></span>ali </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb52\">che in particolare<span class=\"_ _0\"></span> hanno rig<span class=\"_ _0\"></span>uardato<span class=\"_ _0\"></span>: </div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gsb53\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">la gestione delle partec<span class=\"_ _0\"></span>ipazioni;<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gsb54\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">la regolazione dei fluss<span class=\"_ _0\"></span>i finanziari attr<span class=\"_ _0\"></span>averso la tesorer<span class=\"_ _0\"></span>ia acc<span class=\"_ _0\"></span>entrata e finanziam<span class=\"_ _0\"></span>enti infragru<span class=\"_ _0\"></span>ppo; </span></span></div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gsb55\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">la condivisione di serv<span class=\"_ _0\"></span>izi generali, a<span class=\"_ _0\"></span>mministrativi <span class=\"_ _0\"></span>e legali; </span></span></div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gsb56\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">l\u2019assistenza relativa<span class=\"_ _0\"></span> ai servizi infor<span class=\"_ _0\"></span>matici; </span></span></div><div class=\"t m0 h2 ffb fs0 fc0 sc0 ls0 ws0 gsb57\"><span class=\"ffa\"> <span class=\"_ _5e\"> </span><span class=\"ff1\">accordi di natura comm<span class=\"_ _0\"></span>erciale. </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb58\">Risulta <span class=\"_ _5a\"> </span>in <span class=\"_ _54\"> </span>e<span class=\"_ _0\"></span>ssere, <span class=\"_ _54\"> </span>p<span class=\"_ _0\"></span>eraltro, <span class=\"_ _5a\"> </span>un <span class=\"_ _5a\"> </span>rapporto <span class=\"_ _5a\"> </span>di <span class=\"_ _5a\"> </span>natura <span class=\"_ _5a\"> </span>fiscale <span class=\"_ _5a\"> </span>con <span class=\"_ _5a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>contr<span class=\"_ _0\"></span>ollante <span class=\"_ _54\"> </span>O<span class=\"_ _0\"></span>rsero, <span class=\"_ _54\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>seguito <span class=\"_ _5a\"> </span>dell\u2019<span class=\"_ _0\"></span>opzione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb59\">esercitata <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regime del <span class=\"_ _3c\"></span>consolidato <span class=\"_ _0\"></span>fisc<span class=\"_ _0\"></span>ale na<span class=\"_ _0\"></span>zionale, <span class=\"_ _0\"></span>disciplinato <span class=\"_ _0\"></span>dagli <span class=\"_ _0\"></span>articoli <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>17 e <span class=\"_ _0\"></span>seguenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>T.U.I.R., </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb5a\">per  quasi  tutte  le  societ\u00e0  italiane  ed  analogo <span class=\"_ _50\"> </span>sistem<span class=\"_ _0\"></span>a  \u00e8 <span class=\"_ _50\"> </span>stato  attiva<span class=\"_ _0\"></span>to  in <span class=\"_ _50\"> </span>Francia  da  parte  di  AZ  France </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb5b\">unitamente <span class=\"_ _3f\"></span>alle <span class=\"_ _3f\"></span>sue <span class=\"_ _3f\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>controllate<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>francesi. <span class=\"_ _3f\"></span>I <span class=\"_ _3f\"></span>crediti <span class=\"_ _3f\"></span>ed <span class=\"_ _3f\"></span>i <span class=\"_ _3c\"></span>deb<span class=\"_ _0\"></span>iti <span class=\"_ _3c\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>sorgono <span class=\"_ _54\"></span>a <span class=\"_ _3c\"></span>seguito <span class=\"_ _3f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>tali <span class=\"_ _3f\"></span>rapporti <span class=\"_ _3f\"></span>di<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb5c\">natura <span class=\"_ _55\"> </span>fiscale <span class=\"_ _55\"> </span>non <span class=\"_ _55\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _55\"> </span>fruttiferi <span class=\"_ _55\"> </span>di <span class=\"_ _55\"> </span>interessi. <span class=\"_ _55\"> </span>Le <span class=\"_ _55\"> </span>operazio<span class=\"_ _0\"></span>ni <span class=\"_ _55\"> </span>tra <span class=\"_ _55\"> </span>le <span class=\"_ _55\"> </span>societ\u00e0 <span class=\"_ _55\"> </span>rientranti <span class=\"_ _55\"> </span>nel <span class=\"_ _55\"> </span>pe<span class=\"_ _0\"></span>rimetro <span class=\"_ _55\"> </span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb5d\">consolidamento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state <span class=\"_ _0\"></span>eliminate <span class=\"_ _3c\"></span>nel <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidato <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>state <span class=\"_ _0\"></span>evidenziate. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>egnala <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>nel </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb5e\">corso <span class=\"_ _3\"></span>dell\u2019esercizio <span class=\"_ _4\"></span>2023 <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _4\"></span>realizza<span class=\"_ _0\"></span>te <span class=\"_ _4\"></span>opera<span class=\"_ _0\"></span>zioni <span class=\"_ _4\"></span>con <span class=\"_ _3\"></span>parti <span class=\"_ _4\"></span>correlate<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>diverse <span class=\"_ _3\"></span>da <span class=\"_ _4\"></span>quelle <span class=\"_ _3\"></span>che <span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>entrano </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb5f\">nell\u2019andamento<span class=\"_ _0\"></span>  ordinario  delle  attivit\u00e0  del  G<span class=\"_ _3\"></span>ruppo.  Si  riporta  qui  di  seguito  il <span class=\"_ _50\"> </span>riepilogo  delle  voci  della </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb61\">situazione <span class=\"_ _54\"></span>patr<span class=\"_ _0\"></span>imoniale-fin<span class=\"_ _0\"></span>anziaria <span class=\"_ _54\"></span>e <span class=\"_ _54\"></span>di <span class=\"_ _54\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>econo<span class=\"_ _0\"></span>mico <span class=\"_ _54\"></span>delle <span class=\"_ _54\"></span>operazioni<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>il <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _54\"></span>e <span class=\"_ _3f\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>parti <span class=\"_ _3f\"></span>c<span class=\"_ _0\"></span>orrelate<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb62\">(altre <span class=\"_ _5b\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _5b\"> </span>quelle <span class=\"_ _5b\"> </span>nei<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>confronti<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>delle <span class=\"_ _50\"> </span>societ\u00e0 <span class=\"_ _5b\"> </span>c<span class=\"_ _0\"></span>ontrollate <span class=\"_ _5b\"> </span>inclus<span class=\"_ _0\"></span>e <span class=\"_ _5b\"> </span>nel <span class=\"_ _5b\"> </span>con<span class=\"_ _0\"></span>solidamento<span class=\"_ _0\"></span>) <span class=\"_ _5b\"> </span>intercorse <span class=\"_ _50\"> </span>nel <span class=\"_ _5b\"> </span>2023.  I </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb63\">rapporti  con <span class=\"_ _50\"> </span>le  societ\u00e0  rappresentate  nella  tabella  hanno  natura  essenzialme<span class=\"_ _0\"></span>nte <span class=\"_ _50\"> </span>commerc<span class=\"_ _0\"></span>iale  legata <span class=\"_ _50\"> </span>agli </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb64\">specifici settori di <span class=\"_ _3\"></span>attivit\u00e0 mentre quelle nei confronti delle <span class=\"_ _3\"></span>parti correlate persone fisiche attengono a rapporti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb65\">di lavoro in esse<span class=\"_ _0\"></span>re oppure a<span class=\"_ _0\"></span> compensi spetta<span class=\"_ _0\"></span>nti in quali<span class=\"_ _0\"></span>t\u00e0 di amministrato<span class=\"_ _0\"></span>ri e sindac<span class=\"_ _0\"></span>i del CdA di Orsero.<span class=\"_ _0\"></span> </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb66\">Situazione parti correlate al 31 dicembr<span class=\"_ _0\"></span>e 2023 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb67\">Dati in migliaia \u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb68\">Crediti </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb69\">commerciali </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb6a\">Debiti </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb6b\">commerciali </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb6c\">Altre passivit\u00e0 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb6d\">correnti </div><div class=\"t m0 he ff8 fs7 fc4 sc0 ls0 ws0 gsb6e\">Societ\u00e0 collegate <span class=\"_ _88\"> </span><span class=\"ff1 fc0\">  <span class=\"_ _72\"> </span>  <span class=\"_ _2e\"> </span>  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb6f\">Mo\u00f1o Azul S.A. <span class=\"_ _86\"> </span>5<span class=\"_ _0\"></span>00  <span class=\"_ _e3\"> </span>-  <span class=\"_ _15d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb70\">Citrumed S.A. <span class=\"_ _8c\"> </span>535  <span class=\"_ _e8\"> </span>-  <span class=\"_ _186\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb71\">Bonaoro S.L. <span class=\"_ _c\"> </span>48  <span class=\"_ _173\"> </span>229  <span class=\"_ _37\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb72\">Decofruit S.L. <span class=\"_ _18d\"> </span>2 <span class=\"_ _0\"></span> <span class=\"_ _191\"> </span>40  <span class=\"_ _173\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb73\">Fruport S.A. <span class=\"_ _121\"> </span>3  <span class=\"_ _9d\"> </span>539  <span class=\"_ _37\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb74\">Agricola Azzurra S.r.l. <span class=\"_ _69\"> </span>293  <span class=\"_ _37\"> </span>1.170  <span class=\"_ _126\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb75\">Tirrenofruit S.r.l. <span class=\"_ _e9\"> </span>-  <span class=\"_ _186\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _186\"> </span>-<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb76\">Rapporto vs collegate <span class=\"_ _17e\"> </span>1.381  <span class=\"_ _19d\"> </span>1<span class=\"_ _0\"></span>.979  <span class=\"_ _1a2\"> </span>- </div><div class=\"t m0 he ff8 fs7 fc4 sc0 ls0 ws0 gsb77\">Parti correlate <span class=\"_ _1c9\"> </span><span class=\"ff5\">  <span class=\"_ _167\"> </span>  <span class=\"_ _22\"> </span>  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb78\">Nuova Beni Imm.ri <span class=\"_ _1fa\"> </span>33  <span class=\"_ _29\"> </span>56  <span class=\"_ _c6\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb79\">GF Aviation <span class=\"_ _1b8\"> </span>(1) <span class=\"_ _2f\"> </span>-  <span class=\"_ _15d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb7a\">Immobiliare Ranzi <span class=\"_ _1a\"> </span>28  <span class=\"_ _173\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _186\"> </span>-<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb7b\">Argentina S.r.l. <span class=\"_ _1fb\"> </span>13  <span class=\"_ _d4\"> </span>-  <span class=\"_ _15d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb7c\">Fif Holding S.p.A. <span class=\"_ _1f1\"> </span>5<span class=\"_ _0\"></span>3  <span class=\"_ _29\"> </span>-  <span class=\"_ _15d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb7d\">Grupo Fern\u00e1ndez <span class=\"_ _ba\"> </span>5<span class=\"_ _0\"></span>  <span class=\"_ _9d\"> </span>-  <span class=\"_ _15d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb7e\">Immobiliaria Pacuare <span class=\"_ _1b1\"> </span>-  <span class=\"_ _186\"> </span>-  <span class=\"_ _15d\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb7f\">Trasp Frigo solocanarias <span class=\"_ _1fc\"> </span>-  <span class=\"_ _186\"> </span>60 <span class=\"_ _0\"></span> <span class=\"_ _173\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb80\">Rocket Logistica SL <span class=\"_ _17c\"> </span>-  <span class=\"_ _186\"> </span>153  <span class=\"_ _1fd\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb81\">Fersotrans <span class=\"_ _88\"> </span>-  <span class=\"_ _15d\"> </span>102  <span class=\"_ _108\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb82\">Parti correlate persone fisiche <span class=\"_ _162\"> </span>-  <span class=\"_ _186\"> </span>- <span class=\"_ _1b\"> </span>2.841 </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb83\">Rapporto vs corre<span class=\"_ _0\"></span>late <span class=\"_ _cb\"> </span>131  <span class=\"_ _108\"> </span>371  <span class=\"_ _37\"> </span>2.841  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb84\">Totale collegate-correlate <span class=\"_ _162\"> </span>1.<span class=\"_ _0\"></span>512  <span class=\"_ _1aa\"> </span>2.349<span class=\"_ _0\"></span>  <span class=\"_ _e0\"> </span>2.841<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb85\">Voce di bilancio <span class=\"_ _1fe\"> </span>144.237  <span class=\"_ _70\"> </span>159.97<span class=\"_ _0\"></span>3  <span class=\"_ _27\"> </span>27.879<span class=\"_ _0\"></span>  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsb86\">% su voce di bilancio <span class=\"_ _1ee\"> </span>1,0%  <span class=\"_ _c1\"> </span>1,5%  <span class=\"_ _ea\"> </span>1<span class=\"_ _0\"></span>0,2%  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb88\">Situazione parti correlate al 31 dicembr<span class=\"_ _0\"></span>e 2023 </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb89\">Dati in migliaia \u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb8a\">Ricavi </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb8b\">commerciali<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb8c\">Ricavi </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb8d\">diversi e </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb8e\">recupero </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb8f\">costi * </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb90\">Altri </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb91\">ricavi </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb92\">e oneri<span class=\"_ _254\"> </span></div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb93\">Oneri </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb94\">finanziari, </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb95\">differenze </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb96\">cambio </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb97\">Costi </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb98\">commerciali </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb99\">* </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb9a\">Costi </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb9b\">spese </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsb9c\">generali </div><div class=\"t m0 he ff8 fs7 fc4 sc0 ls0 ws0 gsb9d\">Societ\u00e0 collegate <span class=\"_ _15d\"> </span><span class=\"ff1 fc0\">  <span class=\"_ _e3\"> </span>  <span class=\"_ _ac\"> </span>  <span class=\"_ _14e\"> </span>  <span class=\"_ _1fd\"> </span>  <span class=\"_ _a4\"> </span>  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb9e\">Mo\u00f1o Azul S.A. <span class=\"_ _e3\"> </span>1<span class=\"_ _0\"></span>03  <span class=\"_ _16b\"> </span>-  <span class=\"_ _1aa\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1a1\"> </span>(980) <span class=\"_ _71\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsb9f\">Citrumed S.A. <span class=\"_ _29\"> </span>-  <span class=\"_ _1a1\"> </span>79  <span class=\"_ _1a7\"> </span>-  <span class=\"_ _f8\"> </span>(8) <span class=\"_ _c1\"> </span>(977) <span class=\"_ _31\"> </span>- </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsba0\">Bonaoro S.L. <span class=\"_ _9e\"> </span>391  <span class=\"_ _14e\"> </span>-  <span class=\"_ _de\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1a1\"> </span>(1.520) <span class=\"_ _b2\"> </span>(18) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsba1\">Decofruit S.L. <span class=\"_ _160\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _1aa\"> </span>29  <span class=\"_ _4a\"> </span>-  <span class=\"_ _e3\"> </span>(438) <span class=\"_ _1c2\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsba2\">Fruport S.A. <span class=\"_ _15d\"> </span>12  <span class=\"_ _9\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _1aa\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1a1\"> </span>(3.682) <span class=\"_ _16d\"> </span>(7) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsba3\">Agricola Azzurra S.r.l. <span class=\"_ _e5\"> </span>13  <span class=\"_ _ea\"> </span>164  <span class=\"_ _13d\"> </span>24  <span class=\"_ _104\"> </span>-  <span class=\"_ _1a1\"> </span>(12.175) <span class=\"_ _101\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsba4\">Tirrenofruit S.r.l. <span class=\"_ _18\"> </span>40  <span class=\"_ _de\"> </span>1  <span class=\"_ _1a8\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1a1\"> </span>(8) <span class=\"_ _19d\"> </span>-  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsba5\">Rapporto vs collegate <span class=\"_ _43\"> </span>559<span class=\"_ _0\"></span>  <span class=\"_ _1a7\"> </span>244  <span class=\"_ _1c4\"> </span>53  <span class=\"_ _49\"> </span>(8)<span class=\"_ _0\"></span>  <span class=\"_ _a0\"> </span>(1<span class=\"_ _0\"></span>9.781) <span class=\"_ _10a\"> </span>(25<span class=\"_ _0\"></span>) </div><div class=\"t m0 he ff8 fs7 fc4 sc0 ls0 ws0 gsba6\">Parti correlate <span class=\"_ _19d\"> </span><span class=\"ff5\">  <span class=\"_ _a1\"> </span>  <span class=\"_ _15c\"> </span>  <span class=\"_ _b2\"> </span>  <span class=\"_ _187\"> </span>  <span class=\"_ _e8\"> </span>  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsba7\">Nuova Beni Imm.ri <span class=\"_ _163\"> </span>11  <span class=\"_ _126\"> </span>-  <span class=\"_ _de\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _2a\"> </span>(13) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsba8\">GF Aviation <span class=\"_ _36\"> </span>1  <span class=\"_ _e3\"> </span>-  <span class=\"_ _1aa\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _2a\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsba9\">Immobiliare Ranzi <span class=\"_ _16\"> </span>2 <span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>-  <span class=\"_ _de\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _2a\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbaa\">Argentina S.r.l. <span class=\"_ _108\"> </span>3  <span class=\"_ _1ff\"> </span>-  <span class=\"_ _de\"> </span>-  <span class=\"_ _f8\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _2a\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbab\">Fif Holding S.p.A. <span class=\"_ _151\"> </span>16  <span class=\"_ _ea\"> </span>-  <span class=\"_ _de\"> </span>-  <span class=\"_ _f8\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _2a\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbac\">Trasp Frigo solocanarias <span class=\"_ _103\"> </span>-  <span class=\"_ _1a1\"> </span>6  <span class=\"_ _19f\"> </span>5  <span class=\"_ _48\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _e3\"> </span>(1.028) <span class=\"_ _ef\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbad\">Rocket Logistica SL <span class=\"_ _154\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _1aa\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1a1\"> </span>(1.549) <span class=\"_ _1c\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbae\">Grupo Fern\u00e1ndez <span class=\"_ _19d\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _de\"> </span>32  <span class=\"_ _104\"> </span>-<span class=\"_ _0\"></span>  <span class=\"_ _e3\"> </span>-  <span class=\"_ _2a\"> </span>(<span class=\"_ _0\"></span>280) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbaf\">Immobiliaria Pacuare <span class=\"_ _ef\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _1aa\"> </span>-  <span class=\"_ _a4\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _2a\"> </span>(34) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbb0\">Fersotrans <span class=\"_ _be\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _de\"> </span>8  <span class=\"_ _42\"> </span>-  <span class=\"_ _1a1\"> </span>(1.126)  <span class=\"_ _e5\"> </span>-  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbb1\">Parti correlate persone fisiche<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbb2\">-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _1aa\"> </span>(1.998) <span class=\"_ _155\"> </span>-  <span class=\"_ _1a1\"> </span>-  <span class=\"_ _2a\"> </span>(2.764) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsbb3\">Rapporto vs corre<span class=\"_ _0\"></span>late <span class=\"_ _11b\"> </span>32  <span class=\"_ _1a8\"> </span>6 <span class=\"_ _1a8\"> </span>(1.951) <span class=\"_ _39\"> </span>- <span class=\"_ _1fd\"> </span>(3.704) <span class=\"_ _12f\"> </span>(3.091) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsbb4\">Totale collegate-correlate<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsbb5\">592  <span class=\"_ _1a7\"> </span>250  <span class=\"_ _1c4\"> </span>(1.898)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsbb6\">(8) <span class=\"_ _1a2\"> </span>(23.484) <span class=\"_ _103\"> </span>(3.116) </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsbb7\">Voce di bilancio <span class=\"_ _19c\"> </span>1.540.813  <span class=\"_ _161\"> </span>(1.36<span class=\"_ _0\"></span>9.334)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsbb8\">(6.293)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsbb9\">12.457  <span class=\"_ _16d\"> </span>(1.369.334) <span class=\"_ _5d\"> </span>(100.25<span class=\"_ _0\"></span>4)<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsbba\">% su voce di bilancio <span class=\"_ _f7\"> </span>0<span class=\"_ _0\"></span>,0% <span class=\"_ _1c2\"> </span>0,<span class=\"_ _0\"></span>0% <span class=\"_ _e5\"> </span>30,2% <span class=\"_ _155\"> </span>0<span class=\"_ _0\"></span>,1% <span class=\"_ _110\"> </span>1<span class=\"_ _0\"></span>,72% <span class=\"_ _9c\"> </span>3,1% </div><div class=\"t m0 h13 ff1 fsa fc0 sc0 ls0 ws0 gsbbb\">*</div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gsbbc\"> All'interno della vo<span class=\"_ _3\"></span>ce Costo del v<span class=\"_ _3\"></span>enduto<span class=\"_ _254\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbbd\">Si <span class=\"_ _0\"></span>segna<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _3c\"></span>voce <span class=\"_ _3c\"></span>\u201cAltr<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>credit<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ed <span class=\"_ _3c\"></span>altre <span class=\"_ _3c\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>corre<span class=\"_ _0\"></span>nti\u201d <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mprende <span class=\"_ _3c\"></span>euro <span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.000 <span class=\"_ _3c\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>di <span class=\"_ _3c\"></span>crediti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>verso </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26e\">Argentina S<span class=\"_ _0\"></span>.r.l. interament<span class=\"_ _0\"></span>e svalutati. I rapporti c<span class=\"_ _0\"></span>on le parti correla<span class=\"_ _0\"></span>te sono regolati d<span class=\"_ _0\"></span>a appositi contratti<span class=\"_ _0\"></span> le cui </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbbe\">condizioni son<span class=\"_ _0\"></span>o in linea con<span class=\"_ _0\"></span> quelle di mercato<span class=\"_ _0\"></span>.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs270\">Si <span class=\"_ _5b\"> </span>segnala<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _5b\"> </span>i <span class=\"_ _5b\"> </span>rap<span class=\"_ _0\"></span>porti <span class=\"_ _5b\"> </span>con <span class=\"_ _5b\"> </span>le <span class=\"_ _5b\"> </span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _5b\"> </span>collegate<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>e <span class=\"_ _5b\"> </span>corre<span class=\"_ _0\"></span>late <span class=\"_ _5b\"> </span>indicate <span class=\"_ _50\"> </span>in <span class=\"_ _5b\"> </span>tabel<span class=\"_ _0\"></span>la <span class=\"_ _5b\"> </span>attengano <span class=\"_ _5b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _5b\"> </span>rapporti<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs271\">fornitura di prodotti ortofrutt<span class=\"_ _0\"></span>icoli (Agricola Azzurra, Tirrenofruit, Bo<span class=\"_ _0\"></span>naoro, Citrumed, Mo\u00f1o Azul) o di servizi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbbf\">(Fruport, <span class=\"_ _4\"></span>N<span class=\"_ _0\"></span>uova <span class=\"_ _4\"></span>Beni <span class=\"_ _3\"></span>Immobiliari, <span class=\"_ _4\"></span>Fe<span class=\"_ _0\"></span>rsotrans, <span class=\"_ _3\"></span>Grupo <span class=\"_ _4\"></span>F<span class=\"_ _0\"></span>ernandez, <span class=\"_ _3\"></span>Transp <span class=\"_ _4\"></span>Frigo <span class=\"_ _4\"></span>Sol<span class=\"_ _0\"></span>ocanaria<span class=\"_ _0\"></span>s, <span class=\"_ _4\"></span>Rocket <span class=\"_ _4\"></span>Lo<span class=\"_ _0\"></span>gistica) </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22a\">per citare i <span class=\"_ _0\"></span>principali.   </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d3\">I  costi  nei  confronti  delle  parti  correlate  persone  fi<span class=\"_ _0\"></span>siche <span class=\"_ _50\"> </span>sono  co<span class=\"_ _0\"></span>me  detto  relativi  a <span class=\"_ _50\"> </span>compe<span class=\"_ _0\"></span>nsi  di  lavoro </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbc0\">dipendente <span class=\"_ _5a\"> </span>e <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>amministr<span class=\"_ _0\"></span>atore <span class=\"_ _54\"> </span>oppure <span class=\"_ _5a\"> </span>sindaco <span class=\"_ _5a\"> </span>del <span class=\"_ _5a\"> </span>Consiglio <span class=\"_ _54\"></span>di <span class=\"_ _5a\"> </span>Amministraz<span class=\"_ _0\"></span>ione <span class=\"_ _54\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _54\"> </span>Ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _54\"></span>cui <span class=\"_ _5a\"> </span>si </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbc1\">aggiungono <span class=\"_ _54\"></span>euro <span class=\"_ _5a\"> </span>1.998 <span class=\"_ _54\"></span>migliaia <span class=\"_ _54\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>fronte <span class=\"_ _54\"></span>della <span class=\"_ _54\"></span>pre<span class=\"_ _0\"></span>mialit\u00e0 <span class=\"_ _54\"></span>MBO/LTI <span class=\"_ _54\"></span>ric<span class=\"_ _0\"></span>ompresa <span class=\"_ _54\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>voce <span class=\"_ _54\"></span>Altri <span class=\"_ _54\"></span>ricavi/costi<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d4\">operativi (parte<span class=\"_ _0\"></span> non ricorre<span class=\"_ _0\"></span>nti). </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22f\">Per  ulteriori  d<span class=\"_ _0\"></span>ettagli  si  r<span class=\"_ _0\"></span>imanda  all\u2019A<span class=\"_ _0\"></span>llegato  2  \u201cSch<span class=\"_ _0\"></span>emi  di  bilancio<span class=\"_ _0\"></span>  esposti  in<span class=\"_ _0\"></span>  base  alla<span class=\"_ _0\"></span>  delibera  Conso<span class=\"_ _0\"></span>b </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d5\">15519/2006\u201d<span class=\"_ _0\"></span>. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-670": {
   "value": "NOTA 35. Paga<span class=\"_ _3\"></span>menti basati su azioni<span class=\"_ _254\"> </span>Con <span class=\"_ _0\"></span>riferi<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>all\u2019eserc<span class=\"_ _0\"></span>izio <span class=\"_ _0\"></span>2023 <span class=\"_ _3c\"></span>la <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>emialit\u00e0 <span class=\"_ _0\"></span>matur<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Top <span class=\"_ _0\"></span>Mana<span class=\"_ _0\"></span>gement <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>appresenta <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>osto <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro<span class=\"_ _254\"> </span>3.185 <span class=\"_ _5b\"> </span>migliaia <span class=\"_ _5a\"> </span>s<span class=\"_ _0\"></span>uddiviso <span class=\"_ _5b\"> </span>in <span class=\"_ _5b\"> </span>euro <span class=\"_ _5b\"> </span>1.151 <span class=\"_ _5b\"> </span>migliaia <span class=\"_ _5b\"> </span>per <span class=\"_ _5a\"> </span>M<span class=\"_ _0\"></span>BO <span class=\"_ _5b\"> </span>(componente <span class=\"_ _5b\"> </span>di <span class=\"_ _5b\"> </span>premio<span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span>che <span class=\"_ _5b\"> </span>verr\u00e0 <span class=\"_ _5b\"> </span>pagata <span class=\"_ _5a\"> </span>a <span class=\"_ _5b\"> </span>valle<span class=\"_ _254\"> </span>dell\u2019approvaz<span class=\"_ _0\"></span>ione <span class=\"_ _44\"> </span>del <span class=\"_ _44\"> </span>bilancio <span class=\"_ _44\"> </span>2023), <span class=\"_ _44\"> </span>euro <span class=\"_ _44\"> </span>733<span class=\"_ _0\"></span> <span class=\"_ _44\"> </span>migliaia <span class=\"_ _44\"> </span>per <span class=\"_ _44\"> </span>LTI <span class=\"_ _44\"> </span>relativam<span class=\"_ _0\"></span>ente <span class=\"_ _44\"> </span>al <span class=\"_ _44\"> </span>Piano <span class=\"_ _44\"> </span>2020-20<span class=\"_ _0\"></span>22<span class=\"_ _254\"> </span>(componente <span class=\"_ _3\"></span>differ<span class=\"_ _0\"></span>ita <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>premio<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>pagabile<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>nel 2<span class=\"_ _3\"></span>024, <span class=\"_ _3\"></span>soggetta <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>condizione<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>del p<span class=\"_ _3\"></span>ermaner<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>azienda <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte<span class=\"_ _254\"> </span>dei <span class=\"_ _0\"></span>beneficiari<span class=\"_ _0\"></span> nel <span class=\"_ _3c\"></span>periodo <span class=\"_ _3c\"></span>di <span class=\"_ _0\"></span>riferimento<span class=\"_ _0\"></span>, i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>\u201c<span class=\"ff7\">vesting <span class=\"_ _0\"></span>period</span>\u201d <span class=\"_ _3c\"></span>ed <span class=\"_ _0\"></span>indicizzata <span class=\"_ _3c\"></span>all\u2019anda<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>titolo<span class=\"_ _254\"> </span>Orsero), euro <span class=\"_ _3\"></span>1.244 migliai<span class=\"_ _0\"></span>a leg<span class=\"_ _3\"></span>ati al Piano di <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>erformanc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>hare 2023-2025 (valorizzando le azioni assegnate<span class=\"_ _254\"> </span>al fair <span class=\"_ _3\"></span>value alla data di <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ssegnazione) ed euro 57 migliaia quale <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>omponente di <span class=\"ff7\">divide<span class=\"_ _0\"></span>nd <span class=\"_ _3\"></span>equivalent<span class=\"_ _0\"></span><span class=\"ff1\"> sempre <span class=\"_ _3\"></span>in<span class=\"_ _254\"> </span></span></span>accordo a<span class=\"_ _0\"></span>l Piano di Perfor<span class=\"_ _0\"></span>mance Share . Si <span class=\"_ _4\"></span>segnala<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>quote <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>premia<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _4\"></span>LTI <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>020, <span class=\"_ _4\"></span>2021<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3e\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _4\"></span>tenu<span class=\"_ _0\"></span>to <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>rivalutazione,<span class=\"_ _254\"> </span>nella <span class=\"_ _3f\"></span>misura <span class=\"_ _3f\"></span>massima<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>40% <span class=\"_ _54\"></span>prevista <span class=\"_ _3f\"></span>dal <span class=\"_ _3f\"></span>Piano, <span class=\"_ _3f\"></span>in <span class=\"_ _3f\"></span>funzione <span class=\"_ _3f\"></span>dell\u2019incre<span class=\"_ _0\"></span>mento <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3f\"></span>corso <span class=\"_ _3f\"></span>az<span class=\"_ _0\"></span>ionario <span class=\"_ _3c\"></span>del <span class=\"_ _3f\"></span>tito<span class=\"_ _0\"></span>lo<span class=\"_ _254\"> </span>registrato nel <span class=\"_ _3\"></span>triennio, anche comprensivo <span class=\"_ _3\"></span>del valore dei <span class=\"_ _4\"></span>dividen<span class=\"_ _0\"></span>di distribuiti, come <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>Regolamento del <span class=\"_ _3\"></span>Piano<span class=\"_ _254\"> </span>LTI Orsero 2020<span class=\"_ _0\"></span>-2022.<span class=\"_ _254\"> </span>Come s<span class=\"_ _0\"></span>opra ri<span class=\"_ _0\"></span>portato, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>all\u2019eserc<span class=\"_ _0\"></span>izio <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>\u00e8 s<span class=\"_ _0\"></span>tato <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>1.244 <span class=\"_ _0\"></span>migliaia<span class=\"_ _0\"></span> legato<span class=\"_ _254\"> </span>al <span class=\"_ _57\"> </span>Piano <span class=\"_ _57\"> </span>di <span class=\"_ _57\"> </span>Perfo<span class=\"_ _0\"></span>rmance <span class=\"_ _57\"> </span>Share <span class=\"_ _57\"> </span>2023-<span class=\"_ _0\"></span>2025 <span class=\"_ _56\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _56\"> </span>qu<span class=\"_ _0\"></span>anto <span class=\"_ _57\"> </span>l\u2019ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _56\"> </span>per <span class=\"_ _57\"> </span>l\u2019a<span class=\"_ _0\"></span>nno <span class=\"_ _57\"> </span>2023 <span class=\"_ _57\"> </span>\u00e8 <span class=\"_ _57\"> </span>stato <span class=\"_ _57\"> </span>rag<span class=\"_ _0\"></span>giunto,<span class=\"_ _254\"> </span>determinando q<span class=\"_ _3\"></span>uindi <span class=\"_ _3\"></span>l\u2019assegnazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>n. <span class=\"_ _4\"></span>96<span class=\"_ _0\"></span>.410 <span class=\"_ _4\"></span>az<span class=\"_ _0\"></span>ioni, <span class=\"_ _3\"></span>la <span class=\"_ _4\"></span>cui <span class=\"_ _3\"></span>consegna <span class=\"_ _3\"></span>avverr\u00e0<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>ti<span class=\"_ _0\"></span>tolo <span class=\"_ _3\"></span>gratuito <span class=\"_ _4\"></span>en<span class=\"_ _0\"></span>tro <span class=\"_ _4\"></span>10 <span class=\"_ _3\"></span>giorni<span class=\"_ _254\"> </span>di borsa <span class=\"_ _3\"></span>aperta dalla <span class=\"_ _3\"></span>data di <span class=\"_ _3\"></span>attribuzione dell\u2019ultima tranche del <span class=\"_ _4\"></span>Pi<span class=\"_ _0\"></span>ano, ed <span class=\"_ _4\"></span>in ogni caso entro <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non oltre <span class=\"_ _4\"></span>la<span class=\"_ _0\"></span> data<span class=\"_ _254\"> </span>di <span class=\"_ _3c\"></span>A<span class=\"_ _0\"></span>ssemblea <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>Orsero<span class=\"_ _0\"></span> <span class=\"_ _3f\"></span>chiamata <span class=\"_ _3f\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>ap<span class=\"_ _0\"></span>provare <span class=\"_ _3c\"></span>il <span class=\"_ _54\"></span>bilancio <span class=\"_ _3f\"></span>di <span class=\"_ _3f\"></span>e<span class=\"_ _0\"></span>sercizio <span class=\"_ _3f\"></span>chiuso <span class=\"_ _3f\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3f\"></span>31 <span class=\"_ _3f\"></span>dicembre <span class=\"_ _54\"></span>2025. <span class=\"_ _3f\"></span>Il <span class=\"_ _3f\"></span>valor<span class=\"_ _0\"></span>e<span class=\"_ _254\"> </span>sopra indicato<span class=\"_ _0\"></span> rappresenta il fa<span class=\"_ _0\"></span>ir value, in confor<span class=\"_ _0\"></span>mit\u00e0 all\u2019IFRS 2, alla d<span class=\"_ _0\"></span>ata di assegn<span class=\"_ _0\"></span>azione, determinato<span class=\"_ _0\"></span> da un<span class=\"_ _254\"> </span>consulente <span class=\"_ _0\"></span>esterno, pari <span class=\"_ _0\"></span>a 11<span class=\"_ _0\"></span>,8984 per az<span class=\"_ _0\"></span>ioni senza loc<span class=\"_ _0\"></span>k-up ed euro<span class=\"_ _0\"></span> 11,3804 <span class=\"_ _0\"></span>per az<span class=\"_ _0\"></span>ioni con lo<span class=\"_ _0\"></span>ck-up. Si segnala<span class=\"_ _254\"> </span>come <span class=\"_ _0\"></span>dette <span class=\"_ _0\"></span>azioni<span class=\"_ _0\"></span> sia<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>gi\u00e0 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>possesso <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span>, c<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>destinato <span class=\"_ _0\"></span>parte<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>detenute <span class=\"_ _3c\"></span>proprio <span class=\"_ _0\"></span>per<span class=\"_ _254\"> </span>detto <span class=\"_ _3f\"></span>piano. <span class=\"_ _3f\"></span>Relati<span class=\"_ _0\"></span>vamente <span class=\"_ _54\"></span>ai <span class=\"_ _3c\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>legat<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>al <span class=\"_ _54\"></span>Piano <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3f\"></span>Performanc<span class=\"_ _0\"></span>e <span class=\"_ _3c\"></span>S<span class=\"_ _0\"></span>hare <span class=\"_ _3c\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>sta<span class=\"_ _0\"></span>ta <span class=\"_ _3f\"></span>creata <span class=\"_ _3f\"></span>una <span class=\"_ _3f\"></span>riserva <span class=\"_ _54\"></span>specifica<span class=\"_ _254\"> </span>all\u2019interno del <span class=\"_ _0\"></span>patrimonio n<span class=\"_ _0\"></span>etto. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-669": {
   "value": "NOTA 36. Dipendenti<span class=\"_ _3\"></span> Nella seguente tab<span class=\"_ _0\"></span>ella si es<span class=\"_ _0\"></span>pone il numero <span class=\"_ _0\"></span>dei dipende<span class=\"_ _0\"></span>nti al 31 dicembre <span class=\"_ _0\"></span>2023 e 2022.<span class=\"_ _0\"></span>   <span class=\"_ _200\"> </span>31.12.2023 <span class=\"_ _aa\"> </span>31.12.2022 <span class=\"_ _132\"> </span>Variazione Settore Distribuzione <span class=\"_ _df\"> </span><span class=\"ff1 fc0\">  <span class=\"_ _191\"> </span>  <span class=\"_ _9e\"> </span>  </span>Numero dipendenti <span class=\"_ _201\"> </span>1.868  <span class=\"_ _19c\"> </span>1.470 <span class=\"_ _0\"></span> <span class=\"_ _1a5\"> </span>398  Settore Shippin<span class=\"_ _0\"></span>g <span class=\"_ _e\"> </span><span class=\"ff1 fc0\">  <span class=\"_ _191\"> </span>  <span class=\"_ _9e\"> </span>  </span>Numero dipendenti <span class=\"_ _201\"> </span>147  <span class=\"_ _b1\"> </span>150  <span class=\"_ _15c\"> </span>(3)<span class=\"_ _0\"></span> Settore Holdin<span class=\"_ _0\"></span>g &amp; Servizi <span class=\"_ _202\"> </span><span class=\"ff1 fc0\">  <span class=\"_ _191\"> </span>  <span class=\"_ _9e\"> </span>  </span>Numero dipendenti <span class=\"_ _201\"> </span>84  <span class=\"_ _e3\"> </span>89  <span class=\"_ _203\"> </span>(5) Numero dipendenti <span class=\"_ _204\"> </span>2.099  <span class=\"_ _ed\"> </span>1<span class=\"_ _0\"></span>.709  <span class=\"_ _163\"> </span>3<span class=\"_ _0\"></span>90",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-671": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsbc3\">NOTA <span class=\"_ _39\"> </span>37. <span class=\"_ _f3\"> </span>Garanzie <span class=\"_ _39\"> </span>prestate, <span class=\"_ _f3\"> </span>i<span class=\"_ _0\"></span>mpegni <span class=\"_ _f3\"> </span>ed <span class=\"_ _39\"> </span>altre <span class=\"_ _39\"> </span>passivit\u00e0<span class=\"_ _3\"></span> </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsbc4\">potenziali </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbc5\">Le garanzie <span class=\"_ _0\"></span>prestate dalla S<span class=\"_ _0\"></span>ociet\u00e0 sono c<span class=\"_ _0\"></span>omposte come <span class=\"_ _0\"></span>segue: </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsbc6\">Valori in migliaia \u20ac <span class=\"_ _8\"> </span>31.12.2023 <span class=\"_ _132\"> </span>31.12.2022 <span class=\"_ _aa\"> </span>Variazione </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbc7\">Fidejussioni prestate nell'interesse del Gruppo<span class=\"_ _0\"></span> <span class=\"_ _160\"> </span>3.580  <span class=\"_ _16\"> </span>3.585  <span class=\"_ _19c\"> </span>(5) </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbc8\">Fidejussioni prestate nell'interesse di Terzi <span class=\"_ _30\"> </span>2.656  <span class=\"_ _1c5\"> </span>2.627  <span class=\"_ _1a3\"> </span>29  </div><div class=\"t m0 he ff5 fs7 fc4 sc0 ls0 ws0 gsbc9\">Fidejussioni totali <span class=\"_ _178\"> </span>6.<span class=\"_ _0\"></span>236  <span class=\"_ _110\"> </span>6.212  <span class=\"_ _ac\"> </span>24  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbca\">L\u2019importo delle<span class=\"_ _0\"></span> garanzie pr<span class=\"_ _0\"></span>estate \u00e8 in linea r<span class=\"_ _0\"></span>ispetto alla c<span class=\"_ _0\"></span>hiusura dell\u2019eserc<span class=\"_ _0\"></span>izio precedente. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbcb\">Non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conoscenza <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019esistenza <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ulterior<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>ontenziosi <span class=\"_ _0\"></span>o <span class=\"_ _3c\"></span>proced<span class=\"_ _0\"></span>imenti <span class=\"_ _0\"></span>susce<span class=\"_ _0\"></span>ttibili <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>avere <span class=\"_ _3c\"></span>ripercussion<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbcc\">sulla <span class=\"_ _3f\"></span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _3c\"></span>economic<span class=\"_ _0\"></span>a <span class=\"_ _3f\"></span>e <span class=\"_ _3c\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _3f\"></span>del <span class=\"_ _3f\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _3c\"></span>tranne <span class=\"_ _3f\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>esclus<span class=\"_ _0\"></span>ione <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3c\"></span>qua<span class=\"_ _0\"></span>nto <span class=\"_ _3f\"></span>descritto <span class=\"_ _3f\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>present<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbcd\">relazione finanz<span class=\"_ _0\"></span>iaria.<span class=\"_ _0\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-673": {
   "value": "NOTA <span class=\"_ _b6\"> </span>38.<span class=\"_ _0\"></span> <span class=\"_ _b6\"> </span>Compensi <span class=\"_ _b6\"> </span>s<span class=\"_ _0\"></span>petta<span class=\"_ _3\"></span>nti <span class=\"_ _172\"> </span>ad <span class=\"_ _b6\"> </span>amministratori, <span class=\"_ _b6\"> </span>collegio<span class=\"_ _254\"> </span>sindacale<span class=\"_ _254\"> </span>Nella <span class=\"_ _54\"></span>segue<span class=\"_ _0\"></span>nte <span class=\"_ _54\"></span>tabella <span class=\"_ _5a\"> </span>\u00e8 <span class=\"_ _54\"></span>esposto<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>il <span class=\"_ _54\"></span>detta<span class=\"_ _0\"></span>glio <span class=\"_ _54\"></span>dei <span class=\"_ _54\"> </span>c<span class=\"_ _0\"></span>ompensi <span class=\"_ _54\"> </span>s<span class=\"_ _0\"></span>pettanti <span class=\"_ _54\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>componenti<span class=\"_ _0\"></span> <span class=\"_ _54\"></span>degli <span class=\"_ _54\"></span>orga<span class=\"_ _0\"></span>ni <span class=\"_ _54\"></span>societar<span class=\"_ _0\"></span>i <span class=\"_ _54\"></span>di<span class=\"_ _254\"> </span>Orsero S.p.A. <span class=\"_ _0\"></span>percepiti nel 2023<span class=\"_ _0\"></span>.<span class=\"_ _254\"> </span>Valori in migliaia \u20ac <span class=\"_ _8\"> </span>2023<span class=\"_ _254\"> </span>Compensi Amministratori <span class=\"_ _205\"> </span>534<span class=\"_ _254\"> </span>Collegio sindacale <span class=\"_ _c\"> </span>88 Si <span class=\"_ _3d\"> </span>precisa <span class=\"_ _55\"> </span>che  all\u2019i<span class=\"_ _0\"></span>nterno <span class=\"_ _55\"> </span>dell\u2019importo <span class=\"_ _3d\"> </span>\u201cCom<span class=\"_ _0\"></span>pensi <span class=\"_ _3d\"> </span>A<span class=\"_ _0\"></span>mministratori\u201d <span class=\"_ _3d\"> </span>so<span class=\"_ _0\"></span>no <span class=\"_ _3d\"> </span>comp<span class=\"_ _0\"></span>resi <span class=\"_ _3d\"> </span>euro <span class=\"_ _3d\"> </span>46<span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>migliaia<span class=\"_ _0\"></span>  p<span class=\"_ _0\"></span>er<span class=\"_ _254\"> </span>contributi.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-672": {
   "value": "NOTA 39. Fatti di rilie<span class=\"_ _3\"></span>vo intervenuti dopo il 31<span class=\"_ _3\"></span> dicembre 2023 Alla <span class=\"_ _3c\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _3c\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Relazione <span class=\"_ _3c\"></span>Fina<span class=\"_ _0\"></span>nziaria <span class=\"_ _3c\"></span>Ann<span class=\"_ _0\"></span>uale <span class=\"_ _3c\"></span>del <span class=\"_ _3c\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3c\"></span>Orsero <span class=\"_ _3f\"></span>non <span class=\"_ _3f\"></span>si <span class=\"_ _3c\"></span>sono <span class=\"_ _3f\"></span>evid<span class=\"_ _0\"></span>enziati <span class=\"_ _3c\"></span>eventi <span class=\"_ _3f\"></span>di <span class=\"_ _3c\"></span>r<span class=\"_ _0\"></span>ilevanza<span class=\"_ _254\"> </span>particolare a li<span class=\"_ _0\"></span>vello di atti<span class=\"_ _0\"></span>vit\u00e0 operativa. Con <span class=\"_ _0\"></span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _0\"></span>alle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ultime<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>evoluz<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>geopolit<span class=\"_ _0\"></span>ica <span class=\"_ _0\"></span>inter<span class=\"_ _0\"></span>nazionale <span class=\"_ _3c\"></span>il <span class=\"_ _0\"></span>Ma<span class=\"_ _0\"></span>nagement <span class=\"_ _0\"></span>del <span class=\"_ _3c\"></span>Grup<span class=\"_ _0\"></span>po<span class=\"_ _254\"> </span>continua  a <span class=\"_ _50\"> </span>monitorarne  gli  sviluppi <span class=\"_ _50\"> </span>con  l\u2019obiettivo  di  mantenere  ef<span class=\"_ _3\"></span>ficiente  la  propria <span class=\"_ _50\"> </span>catena  logistica  di<span class=\"_ _254\"> </span>importazione <span class=\"_ _0\"></span>e distribuzione<span class=\"_ _0\"></span>, preservandone l\u2019econo<span class=\"_ _0\"></span>micit\u00e0<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-674": {
   "value": "<div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsbcf\">ALLEGATO 1. Informaz<span class=\"_ _3\"></span>ioni ai sensi dell\u2019<span class=\"_ _3\"></span>art. 149 duodecies del </div><div class=\"t m0 hc ff3 fs6 fc4 sc0 ls0 ws0 gsbd0\">Regolamento Emittenti Con<span class=\"_ _3\"></span>sob </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbd1\">Il <span class=\"_ _3c\"></span>seguente <span class=\"_ _3f\"></span>prospetto,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reda<span class=\"_ _0\"></span>tto <span class=\"_ _3c\"></span>ai <span class=\"_ _3c\"></span>sensi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019art.149-d<span class=\"_ _0\"></span>uodecies <span class=\"_ _3c\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>Regolam<span class=\"_ _0\"></span>ento <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>mittenti <span class=\"_ _3c\"></span>Consob<span class=\"_ _0\"></span>, <span class=\"_ _3c\"></span>evidenzia<span class=\"_ _0\"></span> <span class=\"_ _3c\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbd2\">corrispettivi di com<span class=\"_ _0\"></span>petenza dell\u2019eserciz<span class=\"_ _0\"></span>io 2023 per i <span class=\"_ _3\"></span>ser<span class=\"_ _0\"></span>vizi di revisione e per quelli diversi dalla revisio<span class=\"_ _0\"></span>ne, resi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbd3\">dalla stessa<span class=\"_ _0\"></span> Societ\u00e0 di revisi<span class=\"_ _0\"></span>one in carica e da<span class=\"_ _0\"></span> societ\u00e0 apparte<span class=\"_ _0\"></span>nenti alla sua<span class=\"_ _0\"></span> rete.  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsbd4\">Tipologia di Servizi \u2013  </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsbd5\">valori in migliaia di \u20ac </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsbd6\">Societ\u00e0 che ha </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsbd7\">erogato il servizio </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsbd8\">Destinatario del </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsbd9\">servizio </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsbda\">Corrispettivi </div><div class=\"t m0 hd ff3 fs7 fc2 sc0 ls0 ws0 gsbdb\">esercizio 2023 </div><div class=\"t m0 he ff8 fs7 fc4 sc0 ls0 ws0 gsbdc\">Revisione conta<span class=\"_ _0\"></span>bile (*) <span class=\"_ _2f\"> </span><span class=\"ff1 fc0\">  <span class=\"_ _17a\"> </span>  <span class=\"_ _1f4\"> </span>  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbdd\">  <span class=\"_ _e6\"> </span>Kpmg S.p.A. <span class=\"_ _c8\"> </span>Capogruppo <span class=\"_ _ea\"> </span>157  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbde\">  <span class=\"_ _e6\"> </span>  <span class=\"_ _17a\"> </span>Societ\u00e0 controllate Italia <span class=\"_ _39\"> </span>127  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbdf\">Kpmg Auditores S.L. </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbe0\">Kpmg France S.A. </div><div class=\"c w98 h60 gsbe1\"><div class=\"t m0 x0 he y5e3 ff1 fs7 fc0 sc0 ls0 ws0\">Kpmg &amp; Associados S.A.<span class=\"_ _254\"> </span></div></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbe2\">Societ\u00e0 controllate estere<span class=\"_ _254\"> </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbe3\">152 </div><div class=\"t m0 he ff8 fs7 fc4 sc0 ls0 ws0 gsbe4\">Altri servizi resi  <span class=\"_ _1e1\"> </span><span class=\"ff1 fc0\">  <span class=\"_ _17a\"> </span>  <span class=\"_ _1f4\"> </span>  </span></div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbe5\">Purchase price allocation (**)  <span class=\"_ _150\"> </span>Kpmg S.p.A. <span class=\"_ _c8\"> </span>Capogruppo <span class=\"_ _ea\"> </span>1<span class=\"_ _3\"></span>6  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbe6\">Sottoscrizione dichiarazioni fiscali annuali <span class=\"_ _156\"> </span>K<span class=\"_ _0\"></span>pmg S.p.A. <span class=\"_ _c8\"> </span>Capogruppo <span class=\"_ _206\"> </span>3  </div><div class=\"t m0 he ff1 fs7 fc0 sc0 ls0 ws0 gsbe7\">Sottoscrizione dichiarazioni fiscali annuali <span class=\"_ _156\"> </span>K<span class=\"_ _0\"></span>pmg S.p.A. <span class=\"_ _c8\"> </span>So<span class=\"_ _3\"></span>ciet\u00e0 controllate Italia<span class=\"_ _0\"></span> <span class=\"_ _f3\"> </span>1<span class=\"_ _0\"></span>6  </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gsbe8\">(*) Include la revisione c<span class=\"_ _3\"></span>ontabile al<span class=\"_ _3\"></span> 31 dicembre 2023 e<span class=\"_ _3\"></span> revisione limitata sulla semestrale <span class=\"_ _3\"></span>al 30 giugno 2<span class=\"_ _3\"></span>023 </div><div class=\"t m0 h14 ff1 fsc fc0 sc0 ls0 ws0 gsbe9\">(**) Si riferiscono a <span class=\"_ _3\"></span>Blampin Group \u2013 Cap<span class=\"_ _3\"></span>exo<span class=\"ff2 fs0 fc3\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}